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Directions:This section is to test your ability to understand short dialogues. There are 5 recorded dialoguesin it. After each dialogue, there is a recorded question. Both the dialogues and questions will bespoken only once. When you hear a question, you should decide on the correct answer from the 4choices marked A, B, C and D given in your test paper. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center. What does the man mean（）
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甲公司为上市公司，有关投资业务资料如下： (1)甲公司与乙公司资料如下： ①2008年12月2日，甲公司与AC公司签订协议。协议规定，甲公司受让AC公司所持乙公司30%的股权，转让价格300万元。 ②2009年1月2日取得投资时，以银行存款支付300万元，取得投资时乙公司可辨认净资产公允价值1100万元。被投资单位仅有一项无形资产的公允价值与账面价值不相等，除此以外，其他可辨认资产、负债的账面价值与公允价值相等。该无形资产原值为150万元，已计提摊销75万元，乙公司预计尚可使用年限为5年，净残值为零，按照直线法摊销；甲公司经评估确定该无形资产公允价值为200万元，甲公司预计其剩余使用年限为5年，净残值为零，按照直线法摊销。 ③取得该项股权后，甲公司在乙公司董事会中派有1名成员，参与乙公司的财务和生产经营决策。 ④2009年2月，甲公司将本公司生产的一批产品销售给乙公司，售价为34万元，成本为26万元。至2009年12月31日，该批产品仍未对外部独立第三方销售。 ⑤乙公司2009年度实现净利润80万元。 (2)甲公司与丙公司资料如下： ①甲公司与丙公司的控股股东AD公司签订股权转让协议。以丙公司2009年3月1日经评估确认的净资产为基础，甲公司定向增发本公司普通股股票给AD公司，AD公司以其所持有丙公司80%的股权作为支付对价。 ②甲公司于2009年5月31日向AD公司定向增发500万股普通股股票(每股面值1元)，并于当日办理了股权登记手续。2009年5月31日甲公司普通股收盘价为每股8.3元。 ③甲公司为定向增发普通股股票，支付佣金和手续费50万元；对丙公司资产进行评估发生评估费用3万元。相关款项已通过银行存款支付。 ④甲公司于2009年5月31日向AD公司定向发行普通股股票后，即对丙公司董事会进行改组。改组后丙公司的董事会由9名董事组成，其中甲公司派出6名，丙公司章程规定，其财务和生产经营决策须由董事会半数以上成员表决通过。 ⑤2009年5月31日，以2009年3月1日评估确认的资产、负债价值为基础，丙公司可辨认资产、负债的公允价值及其账面价值如下表所示： 资产负债表(部分内容) 编制单位：丙公司 2009年5月31日 单位：万元 项目 账面价值 公允价值 固定资产 2100 3150 无形资产 500 1250 股本 1000 资本公积 500 盈余公积 215 未分配利润 1485 所有者权益合计 3200 丙公司固定资产采用年限平均法计提折旧，未来仍可使用25年。丙公司无形资产，未来仍可使用14年。摊销方法及预计净残值不变。假定丙公司的固定资产、无形资产均为管理使用；固定资产、无形资产预计净残值为零，均采用直线法。固定资产、无形资产的折旧 (或摊销)年限、折旧(或摊销)方法及预计净残值均与税法规定一致。 (3)2009年6月至12月间，甲公司和丙公司发生了以下交易或事项： ①2009年6月，甲公司将本公司生产的某产品销售给丙公司，售价为60万元，成本为 40万元。丙公司取得后作为管理用固定资产并于当月投入使用，预计使用年限为10年，预计净残值为零，采用年限平均法计提折旧。 ②2009年7月，甲公司将本公司的某项专利权以40万元的价格转让给丙公司，该专利权在甲公司的取得成本为30万元，原预计使用年限为10，至转让时已摊销5年。丙公司取得该专利权后作为管理用无形资产使用，尚可使用年限5年。甲公司和丙公司对该无形资产均采用直线法摊销，预计净残值为零。 ③2009年11月，丙公司将其生产的一批产品销售给甲公司，售价为31万元，成本为 23万元。至2009年12月31日，甲公司将该批产品中的一半出售给外部独立第三方，售价为19万元。 ④至2009年12月31日，甲公司尚未收回对丙公司销售产品及转让专利权的款项合计 100万元。甲公司对该应收债权计提了5万元坏账准备。 (4)甲公司、丙公司个别资产负债表和利润表(甲公司个别资产负债表中对乙公司长期股权投资已经按照企业会计准则规定进行确认和调整)。 资产负债表 2009年13月31日 项目 甲公司 丙公司 资产： 货币资金 2500 600 应收账款 3500 1800 存货 3100 1400 长期股权投资 5150 0 固定资产 4700 2150 无形资产 1400 760 递延所得税资产 110 15 资产总计 20460 6725 负债 短期借款 1600 850 应付账款 2500 1400 长期借款 1200 950 递延所得税负债 100 25 负债合计 5400 3225 所有者(股东)权益： 股本 3000 1000 资本公积 4000 500 盈余公积 900 245 未分配利润 7160 1755 所有者权益(股东)权益合计 15060 3500 负债和所有者(股东)权益总计 20460 6725 利润表(简表) 2009年 单位：万元 项目 甲公司 丙公司(6—12月) 一、营业收入 12500 4000 减：营业成本 9000 2800 销售费用 450 250 管理费用 500 360 财务费用 300 80 资产减值损失 400 40 加：投资收益 100 0 二、营业利润 1950 470 加：投资收益 200 100 减：营业外支出 120 170 三、利润总额 2030 400 减：所得税费用 600 100 四、净利润 1430 300 (5)其他有关资料如下： ①甲公司与AD公司在交易前不存在任何关联方关系，合并前甲公司与丙公司未发生任何交易。甲公司取得乙公司股权前，双方未发生任何交易。 ②各个公司的所得税税率均为25%，甲公司合并丙公司为应税合并。 ③除给定情况外，假定涉及的有关资产均未发生减值，相关交易或事项均为公允交易，且均具有重要性。 ④甲公司和丙公司均按净利润的10%提取法定盈余公积，不提取任意盈余公积。 要求： 编制2009年12月31日甲公司对丙公司合并财务报表有关抵消和调整分录，涉及递延所得税的按业务分别确认。
A. Periodicals in initial stage B. The function of periodicals C. Newspapers and other periodicals online D. The introduction of reviews E. Features of periodicals F. The emergence of modern periodicals Periodicals refer to publications released on a regular basis that may include news, feature articles, poems, fictional stories, or other types of writing. Many periodicals also include photographs and drawings. Periodicals that are aimed at a general audience, such as weekly news roundups or monthly special-interest publications, are also called magazines. Those with a more narrow audience, such as publications of scholarly organizations, can be termed journals. While newspapers are periodicals, the term generally has come to refer to publications other than dailies. 41.__________ Historically, must periodicals have differed from newspapers in their format, publication schedule, and content. Most newspapers deal with the news of the day and are issued on pulp paper with relatively large, unbound pages. By contrast, other types of periodicals focus on more specialized material, and when they deal with news they tend to do so in the form of summaries or commentaries. For centuries these periodicals generally have been printed on finer paper than newspapers, with smaller bound pages, and issued at intervals longer than a day (weekly, every two weeks, monthly, quarterly, or even annually) . 42.__________ In the 1990s, with the growth of the Internet, publishers began to release newspapers and other periodicals online. This development blurred the line between the two forms because the general format and design of online newspapers and periodicals are similar, and the publication schedules of both forms became more flexible. For example, many newspaper publishers update their online versions throughout the day, and some online periodicals do the same. Despite these technological changes, the two forms differing emphasis in choice of content remains a distinguishing factor. 43.__________ The earliest periodicals include the German Erbauliche Monaths-Unterredungen (Edifying Monthly Discussions, 1663-1668 ), the French Journal des Scavans (1665; subsequently titled Journal des Savants), and the English Philosophical Transactions (1665) of the Royal Society of London. These were essentially collections of summaries (later essays) on developments in art, literature, philosophy, and science. 44.__________ The first periodical of the modern general type, devoted to a miscellany of reading entertainment, was the English publication The Gentleman’s Magazine (1731—1907)-the first instance of the use of the word magazine to denote a forum for entertaining reading. It contained reports of political debates, essays, stories, and poems and was widely influential. It served as the model for the first true American periodicals, General Magazine and Historical Chronicle and American Magazine. Both of these periodicals first appeared in Philadelphia, Pennsylvania, in January 1741 as rival publications; neither lasted more than a few months, however. The former was founded by the American statesman and scientist Benjamin Franklin and the latter by the American printer Andrew Bradford. Monthly or quarterly reviews, usually partisan in politics, and with articles contributed by eminent authors and politicians, were introduced in Britain early in the 19th century. Of these, two became outstanding. The Edinburgh Review (1802-1929), founded in support of the Whig Party, was one of the most influential critical journals of its day and numbered among its contributors-the English writers Sir Walter Scott, Thomas Carlyle, Matthew Arnold, and William Hazlitt. Blackwood’s Edinburgh Magazine (1817-1981), a Tory publication, was early in its career noted for its serialization of Scottish fiction and its satirical commentaries on Scottish affairs. One of the most important serious periodicals in the United States in the 19th century was the North American Review (1815-1940; revived in 1964). Editors during its kong and illustrious career included such literary figures as James Russell Lowell, Charles Eliot Norton, and Henry Adams; contributors included Henry James, H. G. Wells, and Mark Twain. Among the European equivalents of such periodicals were the French Revue des Deux Mondes and the German Literarisches Wochenblatt.
Do students learn from programmed instruction The research leaves us in no doubt of this. They do, indeed, learn. 46. Many kinds of students learn -- college, high school, secondary, primary, preschool, adult, professional, skilled labor, clerical employees, military, deaf, retarded imprisoned- every kind of students that programs have been tried on. Using programs, these students are able to learn mathematics and science at different levels, foreign languages, English language correctness, spelling, electronics, computer science, psychology, statistics, business skills, reading skills, instrument flying rules, and many other subjects; the limits of the topics which can be studied efficiently by means of programs are not yet known. For each of the kinds of subject matter and the kinds of student mentioned above, experiments have demonstrated that a considerable amount of learning can be derived from programs; this learning has been measured either by comparing pre-and post-tests or the time and trials needed to reach a set criterion of performance. 47. But the question, how well do students learn from programs as compared to how well they learn from other kinds of instruction, we cannot answer quite confidently. Experimental psychologists typically do not take very seriously the evaluative experiments in which learning from programs is compared with learning from conventional teaching. Such experiments are doubtlessly useful, they say, for school administrators or teachers to prove to themselves (or their boards of education) that programs work. 48. But whereas one can describe fairly well the characteristics of a program, can one describe the characteristics of a classroom teaching situation so that the result of the comparison will have any generality What kind of teacher is being compared to what kind of program Furthermore, these early evaluative experiments with programs are likely to suffer from the Hawthorne effect; that is to say, students are in the spotlight when testing something new, and are challenged to do well. 49. It is very hard to make allowance for this effect; therefore, the evaluative tests may be useful administratively, say many of the experiments, but do not contribute much to science, and should properly be kept for private use. These objections are well taken. And yet, do they justify us in ignoring the evaluative studies The great strength of a program is that it permits the student to learn efficiently by himself. 50. Is it not therefore important to know how much and what kind of skills, concepts, insights, or attitudes he can learn by himself from a program as compared to what he can learn from a teacher Admittedly, this is a very difficult and complex research problem, but that should not keep us from trying to solve it.
Conversation 2 What is Jim going to do this summer（）
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