The difference between a liquid and a gas is obvious【46】______the conditions of temperatur

A、PA is caused indirectly by risks;GA is man-made loss in order to remove or alleviate risks.

B、The damaged party is responsible for losses incurred in a PA;the loss of sacrifice as well as the expenses incurred in a GA shall be shared among all parties.

C、GA is caused directly by risks;PA is man-made loss in order to remove or alleviate risks.

D、The damaged party is responsible for losses incurred in a GA;the loss of sacrifice as well as the expenses incurred in a PA shall be shared among all parties.

【填空题】Task 2 Fill in the blanks with the right words or phrases. Change the form where necessary. be tied up on reflect vary familiarize possess have the makings of refer to quality reliable correspondence 1. Wedding customs ________________from country to country. 2. Mr. Build __________________ another phone with a client at the moment. 3. Your attire(服装) should _______________ both your environment and your position. 4. The _______________of the service here has improved a lot since he was promoted manager. 5. The police asked if I _______________a gun. 6. She has three years experience of office work, so she _______________becoming an office professional. 7. The library bought all the ____________between the President and his wife. 8. I wonder whether you will _____________ us with your technical know-how. 9. The manager thought he was a_____________________ person and told him all about the new plan. 10. The proposal will have to _________________________the Finance Committee.

The company A and B intend to raise a CO. LTD. They are allowed to offering to social, and which of the following implement behavior is against the law? A、 Subscription in record: the subscribers shall not be withdrawn once the Subscription Shares. B、 Conclude an underwriting agreement with a bank for selling shares and deposit of share proceeds, money from the sale of shares and the bank for deposit of share. C、 On the prospectus to inform: the articles of association of the subscribers will made jointly when found in the General Assembly D、 On the prospectus to inform: after the founding fully subscribed, establishment meeting would be held within 60 days.

Read the text and decide the function of each sentence in the text. Managers will often put a CV on the rejection pile for any number of reasons. This is not something one should take personally. It happens because they will receive hundreds of applications for a job and need a way to cut that number down quickly to the twenty or so they intend to interview. The list is obviously endless, but includes major gaps, such as lack of qualifications, and minor oversights, such as spelling errors. Managers will often put a CV on the rejection pile for any number of reasons.

A、supporting reason

B、topic sentence

C、example

D、summary

Read the text and decide the function of the 1st sentence in the text. Managers will often put a CV on the rejection pile for any number of reasons. This is not something one should take personally. It happens because they will receive hundreds of applications for a job and need a way to cut that number down quickly to the twenty or so they intend to interview. The list is obviously endless, but includes major gaps, such as lack of qualifications, and minor oversights, such as spelling errors. What is the function of the 1st sentence in the text?

A、supporting reason

B、topic sentence

C、example

D、summary

Passage 1 Most of us think (erroneously) that writers just sit down and churn out a wonderful essay, story or poem in one sitting in a flash of genius and inspiration. This is not true. Experienced writers use the writing process from start to finish to help them write a clear document. If you do not reflect on your composition in stages and make changes as you develop it, you will not see all the problems or error in it. Don’t try to write an essay or story just once and leave the room. That’s a mistake made by novice writers and will be glaringly obvious to an experienced reader. Stay and look through your work. Reflect upon what you’ve composed. Even better, use a writing process where you prewrite and plan, write a rough draft, organize ideas, edit and proofread. Your writing will suffer the consequences of poor craftsmanship otherwise. The author most likely wrote the paragraph in order to:

A、explain the writing process to someone who has rarely experienced it.

B、suggest that new writers use the writing process to craft their work.

C、identify the components of the writing process and the best way to incorporate into a composition.

D、compare the writing of a novice writer with that of an experienced one.

Section A Exploratory Reading Skim the following passage and decide whether the following statements are true or false according to the passage. Advertising has become a very specialized activity in modern times. In the business world of today, supply is usually greater than demand. There is great competition between different manufacturers of the same kind of product to persuade customers to buy their own particular brand. They always have to remind the consumer of the name and the quality of their product. They do this by advertising. The manufacturer advertises in the newspapers and on posters. He sometimes pays for songs about his product in commercial radio programs. He employs attractive sales girls to distribute samples of it. He organizes competitions with prizes for the winners. He often advertises on the screens of local cinemas. Most important of all, in countries that have television he has advertisements put into programs that will accept them. Manufacturers often spend large sums of money on advertisements. We buy a particular product because we think that it is the best. We usually think so because of the advertisements that say so. Some people never pause to ask themselves if the advertisements are telling the truth. Statements 1. Demand is usually greater than supply in modern business world.

?For each Question 15-20, mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose.

"Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary. Harmonized standards are free of logical conflicts, and should improve the comparability of financial information from different countries.

Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee (IASC) in 1973. International accounting harmonization now is one of the most important issues facing securities regulators, stock exchanges, and those who prepare or use financial statements.

Harmonization and standardization are sometimes used interchangeably. But there is still a difference between them. Standardization normally means the imposition of a rigid and narrow set of rules, and may even apply a single standard or rule to all situations. Besides, standardization does not accommodate national differences and, therefore, is more difficult to implement internationally. Whereas harmonization is much more flexible and open. It does not take a one-size-fits-all approach, but accommodates national differences and has made a great of progress internationally in recent years. However, within accounting, these two words have almost become technical terms, and one cannot rely on the normal difference in their meanings. 'Harmonization' is a word that tends to be associated with the transnational legislation originating from the European Union while 'standardization' is a word that is often associated with the International Accounting Standard Committee.

The reasons that make national accounting standards desirable also apply internationally. Generally speaking, the reasons for harmonization are as follows: (1) It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy. They hope to make it quite sure that statements from different countries are reliable and comparable, or at least to be clear about the nature and magnitude of the differences. Besides, they also need confidence in the soundness of the auditing.

(2) The advantages of harmonization are very important for MNEs, because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all around the world were prepared according to the same standards. Besides, it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries. Further, many aspects of investment appraisal, performance evaluation, and other decision making uses of management accounting information would benefit from harmonization. Above all, the cost of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable.

(3) International accountancy firms can benefit from harmonization. They are in favour of harmonization because it is good for their large clients.

(4) Governments in developing countries might find it easier to understand and control the operations of MNEs if financial reporting were harmonized.

The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries. In previous Section 8.5 some main differences concerned with international accounting are discussed. Besides, there are several significant differences within the equity class, let alone between that class and the other. These differences go to the root of the reasons for the preparation of accounting information. Further, the dichotomy between shareholder/fair view pr

A．International Accounting Standard

B．International Accounting

C．International Accounting Harmonization

D．International Accounting Standard Committee

The motivation behind the creation of the Bauhaus lay in anxieties about the ___1___ of manufacturing and its products, and in fears about art's loss of purpose in society. Although the Bauhaus abandoned much of the ethos of the old academic tradition of fine art education, it maintained a stress on intellectual and ____2___ pursuits, and linked these to an emphasis on practical skills, crafts and techniques that was more ____3____ of the medieval guild system. The Bauhaus effectively __4___ the old hierarchy of the arts, placing crafts on par with fine arts such as sculpture and painting, and ____5____ the way for many of the ideas that have inspired artists in the late 20th century. Central to the school's operation was its original and influential curriculum. It was described by Gropius in the manner of a wheel diagram, with the outer ring representing the ____6____, the two middle rings representing the ___7_____ and ___8____. At the center of the curriculum were courses specialized in building construction that led students to seek ___9_____ and necessity through technological reproduction. The Bauhaus influence traveled along with its ___10____.