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Part A Read the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1.Text 1 The destruction of our natural resources and contamination of our food supply continue to occur, largely because of the extreme difficulty in affixing (把……固定) legal responsibility on those who continue to treat our environment with reckless abandon (放任). Attempts to prevent pollution by legislation, economic incentives and friendly persuasion have been met by lawsuits, personal and industrial denial and long delays-not only in accepting responsibility, but more importantly, in doing something about it. It seems that only when government decides it can afford tax incentives or production sacrifices is there any initiative for change. Where is industry’s and our recognition that protecting mankind’s great treasure is the single most important responsibility If ever there will be time for environmental health professionals to come to the frontlines and provide leadership to solve environmental problems, that time is now. We are being asked, and, in fact, the public is demanding that we take positive action. It is our responsibility as professionals in environmental health to make the difference. Yes, the ecologists, the environmental activists and the conservationists serve to communicate, stimulate thinking and promote behavioral change. However, it is those of us who are paid to make the decisions to develop, improve and enforce environmental standards, I submit, who must lead the charge. We must recognize that environmental health issues do not stop at city limits, county lines, state or even federal boundaries. We can no longer afford to be tunnel-visioned in our approach. We must visualize issues from every perspective to make the objective decisions. We must express our views clearly to prevent media distortion and public confusion. I believe we have a three-part mission for the present. First, we must continue to press for improvements in the quality of life that people can make for themselves. Second, we must investigate and understand the link between environment and health. Third, we must be able to communicate technical information in a form that citizens can understand. If we can accomplish these three goals in this decade, maybe we can finally stop environmental degradation, and not merely hold it back. We will then be able to spend pollution dollars truly on prevention rather than on bandages. We can infer from the first two paragraphs that the industrialists disregard environmental protection chiefly because ______.

A. they are unaware of the consequences of what they are doing
B. they are reluctant to sacrifice their own economic interests
C. time has not yet come for them to put due emphasis on it
D. it is difficult for them to take effective measures

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大华公司外购一台生产用没备,与该设备有关的业务如下: (1)20×7年12月30日,大华公司以银行存款购入不需要安装的设备。增值税专用发票上注明的买价为550000元,增值税额为93500元(增值税不符合可抵扣条件)。另支付运费及其他费用13250元。 (2)20×7年12月31日,设备投入生产车间使用。该设备预计使用年限为5年,采用直线法计提折旧,预计无残值。 (3)20×8年12月31日,对该设备进行减值测试,其可收回金额为525000元,计提减值后原预计使用年限不变。 (4)20×9年12月31日,大华公司因产品更新换代的需要,将该设备出售,售价600000元。出售时刚银行存款支付清理费用20000元。 (5)假定固定资产按年计提折旧。 要求: 编制大华公司20×7年度购入设备的会计分录。

甲公司根据生产的特点和管理的要求对乙产品采用品种法计算产品的成本,生产费用采用约当量比例法在完工产品与月末在产品之间分配,原材料在生产开始时一次投入,其他加工费用发生较为均衡,期末在产品的完工程度平均按50%计算。 资料1:甲公司2010年12月乙产品成本费用资料如下: (1)月初乙在产品200件,直接材料为280000元,直接人工为26000元,制造费用为20000元。 (2)本月投入生产乙产品800件,本月完工产品860件,月末在产品140件。 (3)本月生产乙产品发生有关成本费用资料如下: ①本月投入生产乙产品耗用主要材料820000元,辅助材料48000元,车间管理部门耗用材料5000元。 ②本月分配直接生产乙产品的工人工资156000元,福利费12360元,车间管理人员工资50000元。 ③本月确认的生产乙产品应负担的车间管理部门水电费30000元,车间生产工人劳保用品费4000元。 资料2:甲公司2010年乙产品单位计划成本为1355元,其中直接材料为1023元,直接人工为198元,制造费用为134元。 假定除上述资料外,不考虑其他因素。 要求: 根据上述材料,填列甲公司乙产品的“产品成本计算单”。 产品成本计算单 金额单位:元 月 日 摘 要 产量(件) 直接材料 直接人工 制造费用 合计 12 1 期初在产品成本 200 280000 26000 20000 326 000 31 本月生产费用 800 868000 31 生产费用累计 1000 单位成本 31 完工产品成本 860 31 月末在产品成本 140

Read the following text. Choose the best word or phrase marked A, B, C or D on ANSWER SHEET 1. Only three strategies are available for controlling cancer: prevention, screening and treatment. Lung cancer causes more deaths than any other types of cancer. A major cause of the disease is not (21) known; there is no good evidence that screening is much helpful, and treatment (22) in about 90 percent of all cases. At present, therefore, the main strategy must be (23) . This may not always be true, of course, as for some other types of cancer, research (24) the past few decades has produced (or suggested) some importance in prevention, screening or treatment. (25) , however, we consider not what research may one day offer but what today’s knowledge could already deliver that is not being delivered, then the most practicable and cost-effective opportunities for (26) . premature death from cancer, especially lung cancer, probably involve neither screening nor improved (27) , but prevention. This conclusion does not depend on the unrealistic assumption that we can (28) tobacco. It merely assumes that we can reduce cigarette sales appreciably by raising prices or by (29) on the type of education that already appears to have a (30) effect on cigarette assumption by whitecollar workers and that we can substantially reduce the amount of tar (31) per cigarette. The practicability of preventing cancer by such measures applies not only in those countries, (32) , the United States of America, because cigarette smoking has been common for decades, 25 to 30 percent of all cancer deaths now involves lung cancer, but also in those where it has become (33) only recently. In China, lung cancer (34) accounts for only 5 to 10 percent of all cancer deaths. This is because it may take as much as half a century (35) the rise in smoking to increase the incidence to lung cancer. Countries where cigarette smoking is only now becoming widespread can expect enormous increase in lung cancer during the 1990’s or early in the next century, (36) prompt effective action is taken against the habit-indeed, such increase is already plainly evident in parts of the (37) . There are four reasons why the prevention of lung cancer is of such overwhelming importance: First, the disease is extremely common, causing more deaths than any other type of cancer now (38) ; Secondly, it is generally incurable; Thirdly, effective, practicable measures to reduce its incidence are already reliably known; and finally, (39) tobacco consumption will also have a substantial (40) on many other diseases.

A. fails
B. succeeds
C. results
D. rises

Text 4 The study of reading skills is as old as written language. It is believed that it was approximately 3000 to 4000 BC when the first systematic efforts were made to teach people to read and to write. Egyptian scribes were taught these skills in formal schools, but we have no knowledge of the techniques that were used by them. The modern emphasis on the scientific study of reading dates from approximately 1887 when a French scientist named Javal discovered that the visual process in reading is not the technique people had originally assumed to be. It seems to most persons that as you read along a line of print your eye moves along smoothly recognizing words and phrases, one after the other, as it moves. Javal carefully observed the eyes of persons reading and discovered two quite important things. First, the eyes, rather than moving were stopped most of the time. Second, rather than moving slowly and smoothly along a line, they moved in extremely quick jumps from one point of fixation to the next. Javal was so struck by these jumps that he called eye movements saccadic after the French word "to jump". His findings were a surprise to many persons. If you are interested in trying out Javal’s experiment, watch a friend very carefully as he reads, paying particular attention to the movements of his eyes. If you want to get a clearer picture of these rapid eye movements, you might try a technique invented by Professor W. R. Miles. It is known as the Miles Peep-Hole Technique and consists of the very simple process of cutting a small hole in the center of a page of print and observing the reader through the hole. This puts your point of observation approximately where the reader is looking, and you get a very clear picture of the saccadic eye movements. The discovery of saccadic eye movements by Javal stimulated many other people to try to study in more detail the nature of the mechanical process of reading. One of the earliest techniques was an effort to record eye movements on paper by connecting a little pneumatic tube through a long series of pulleys and wires to a pen which would write on moving paper and jiggle back and forth as the eyes moved. This turued out to be a reasonable good way of finding out how many eye movements a person was making but it was quite uncomfortable for the person being tested. Another rather disturbing technique was the process of putting a spot of white material on the comer of the eye. The material was then photographed with a movie camera as the person read. During the period from 1900 to about 1920 a new technique in studying eye movements in reading came into use with the development of eye movement cameras. Another complicated set of the eye through a series and onto a spool of moving film. Early cameras of this type were extremely expensive and difficult to construct. One of the first was used at the University of Chicago, another at the University of Minnesota, and after a few years more of them were built in other institutions throughout the country. Since 1920, many modem scientists have studied the problem of accurate recordings of eye movements in reading. As a result, there are several more modem techniques in use today. Modem equipment includes highly sophisticated cameras with high-speed film, cameras in helmets which fit on the head of the reader and show a picture of what he sees as well as the location of his eye movements, and other complex film devices. One very expensive but useful price of recording equipment is an electronic device which measures the location of visual fixation by measuring the voltage across the eyeball and feeds the electronic information into a computer which plots the exact location of the center of vision. All of these mechanical, photographic, and electronic devices have given us a great deal of useful information about the reading process. Modem emphasis on scientific study of reading dates from approximately ______.

A. 1639
B. 1863
C. 1887
D. 1723

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