题目内容

Questions 19 to 22 are based on the conversation you have just heard.

A. The rules are too hard to follow.
B. The guests should give some presents to the hosts.
C. Only tea is served at the tea ceremonies.
D. The food is not as important as the atmosphere in tea ceremonies.

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Java的体系结构中,最下层是移植接口,上面一层是虚拟机,虚拟机的上层是Java基本类和 ______,它们都具有可扩展性。

The discovery that language can be a barrier to communication is quickly made by all who travel, study, govern or sell. Whether the activity is tourism, research, government, policing, business or data dissemination, the lack of a common language can severely impede progress or can halt it altogether. Although communication problems of this kind must happen thousands of times each day, very few become public knowledge. Publicity comes only when a failure to communicate has major consequences, such as strikes, lost orders, legal problems or fatal accidents--even, at times, war. One reported instance of communication failure took place in 1970, when several Americans ate a species of poisonous mushroom. No remedy was known, and two of the people died within days. A radio report of the case was heard by a chemist who knew of a treatment that had been successfully used in 1959 and published in 1963. Why had the American doctors not heard of it seven years later Presumably because the report of the treatment had been published only in journals written in European languages other than English. Several comparable cases have been reported. But isolated examples do not give an impression of the size of the problem--something that can come only from studies of the use or avoidance of foreign-language materials and contacts in different communicative situations. In the English- speaking scientific world, for example, surveys of books and documents consulted in libraries and other information agencies have shown that very little foreign-language material is ever consulted. Library requests in the field of science and technology showed that only 13 percent were for foreign language periodicals. The language barrier presents itself in stark form to firms who wish to market their products in other countries. British industry, in particular, has in recent decades often been criticized for its linguistic insularity---for its assumption that foreign buyers will be happy to communicate in English, and that awareness of other languages is not therefore s priority. In the 1960s, over two- thirds of British firms dealing with non-English-speaking customers were using English for outgoing correspondence; many had their sales literature only in English; and as many as 40 percent employed no-one able to communicate in the customer’s languages. A similar problem was identified in other English-speaking countries, notably the USA, Australia and New Zealand. And non-English speaking countries were by no means exempt--although the widespread use of English as an alternative language made them less open to the charge of insularity. The criticism and publicity given to this problem since the 1960s seems to have greatly improved the situation. Industrial training schemes have promoted an increase in linguistic and cultural awareness. Many firms now have their own translation services. Some firms run part-time language courses in the languages of the countries with which they are most involved; some produce their own technical glossaries, to ensure consistency when material is being translated. It is now much more readily appreciated that marketing efforts can be delayed, damaged or disrupted by a failure to take account of the linguistic needs of the customer. Language problems may come to the attention of the public when they have ______ such as fatal accidents or social problems.

Soichiro Honda The founder of Honda, Soichiro Honda was a mechanical engineer with a passion for motorcycle and automobile racing. Honda started his company in 1946 by building motorized bicycles with small, war-surplus engines. Honda would grow to become the world’s leading manufacturer of motorcycles and later one of the leading automakers. Following its founder’s lead, Honda has always been a leader in technology, especially in the area of engine development. Soichiro Honda was described as a maverick(特立独行的人) in a nation of conformists. He made it a point to wear loud suits and wildly colored shirts. An inventor by nature who often joined the work on the floors of his factories and research laboratories, Honda developed engines that transformed the motorcycle into a worldwide means of transportation. Born in 1906, Honda grew up in the town of Tenryu, Japan. The eldest son of a blacksmith who repaired bicycles, the young Soichiro had only an elementary school education when, in his teens, he left home to seek his fortune in Tokyo. An auto repair company hired him in 1922, but for a year he was forced to serve as a baby-sitter for the auto shop’s owner and his wife. While employed at the auto shop, however, Honda built his own racing car using an old aircraft engine and handmade parts and participated in racing. His racing career was short lived, however. He suffered serious injuries in a 1936 crash. By 1937, Honda had recovered from his injuries. He established his own company, manufacturing piston rings, but he found that he lacked a basic knowledge of casting. To obtain it, he enrolled in a technical high school, applying theories as he learned them in the classrooms to his own factory. But he did not bother to take examinations at the school. Informed that he would not be graduated, Honda commented that a diploma was "worth less than a movie theater ticket. A ticket guarantees that you can get into the theater. But a diploma doesn’t guarantee that you can make a living." Honda’s burgeoning company mass produced metal propellers during WW Ⅱ, replacing wooden ones. Allied bombing and an earthquake destroyed most of his factory and he sold what was left to Toyota in 1945. In 1946, he established the Honda Technical Research Institute to motorize bicycles with small, war-surplus engines. These bikes became very popular in Japan. The institute soon began making engines. Renamed Honda Motor in 1948, the company began manufacturing motorcycles. Business executive Takeo Fujisawa was hired to manage the company while Honda focused on engineering. In 1951, Honda brought out the Dream Type E motorcycle, which proved an immediate success thanks to Honda’s innovative overhead valve design, The smaller F-type cub (1952) accounted for 70% of Japan’s motorcycle production by the end of that year. A public offering and support from Mitsubishi Bank allowed Honda to expand and begin exporting. The versatile C100 Super Cub, released in 1958, became an international bestseller. In 1959, the American Honda Motor was founded and soon began using the slogan, "You meet the nicest people on a Honda," to offset the stereotype of motorcyclists during that period. Though the small bikes were dismissed by the dominant American and British manufacturers of the time, the inexpensive imports brought new riders into motorcycling and changed the industry forever in the United States. Ever the racing enthusiast, Honda began entering his company’s motorcycles in domestic Japanese races during the 1950s. In the mid-1950s, Honda declared that his company would someday win world championship events--a declaration that seemed unrealistic at the time. In June 1959, the Honda racing team brought their first motorbike to compete in the Isle of Man Tourist Trophy race, then the world’s most popular motorcycle race. This was the first entry by a Japanese team. With riders Naomi Taniguchi, who finished sixth, Teisuke Tanaka, who finished eighth, and Kiyoshi Kawashima, who would later succeed Soichiro as Honda Motor president, as team manager, Honda won the manufacturer’s prize. However, they were not pleased with their performance. Kawashima remembers: "We were clobbered. Our horsepower was less than half that of the winner." Learning from this experience, Soichiro and his team worked even harder to make rapid progress in their motorsports activities. Two years after their first failure, they were the sensation at the TT by capturing the first five places in both the 125ce and 250cc classes. The upstart Japanese had outclassed all their rivals. As a result of the team’s stellar performance, the Honda name became well known worldwide, and its export volume rose dramatically. Soichiro seemed to have foreseen the future of Japan, which, twenty years later, was to become one of the world’s leading economies. Honda would become the most successful manufacturer in all of motorcycle racing. Honda has since won hundreds of national and world championships in all forms of motorcycle competition. While Honda oversaw a worldwide company by the early-1970s (Honda entered the automobile market in 1967), he never shied away from getting his hands greasy. Sol Sanders, author of a Honda biography, said Honda appeared "almost daily" at the research lab where development work was being done. Even as president of the company, "he worked as one of the researchers,’ Sanders quoted a Honda engineer as saying. "Whenever we encountered a problem, he studied it along with us." In 1973, Honda, at 67, retired on the 25th anniversary of Honda’s founding. He declared his conviction that Honda should remain a youthful company. "Honda has always moved ahead of the times, and I attribute its success to the fact that the firm possesses dreams and youthfulness," Honda said at the time. Unlike most chief executive officers in Japan, who step down to become chairmen of their firms, Honda retained onty the title of "supreme adviser". In retirement, Honda devoted himself to public service and frequent travel abroad. He received the Order of the Sacred Treasure, first class, the highest honor bestowed by Japan’s emperor. He also received the American auto industry’s highest award when he was admitted to the Automotive Hall of Fame in 1989. Honda was awarded the AMA’s highest honor, the Dud Perkins Award, in 1971. Honda died on August 5, 1991 from liver failure at 84. His wife, Sachi, and three children survived him. Like most chief executive officers in Japan, Soichiro Honda Stepped down to become chairmen of Honda after his retirement.

ABC会计师事务所承办了X股份有限公司2005年度会计报表审计业务。审计过程中注意到以下事项,请代注册会计师做出正确的专业判断。 下列行为属于被审计单位的错误而非舞弊的是( )。

A. 收入挂账往来款项
B. 虚列应收账款
C. 修改原始凭证
D. 汇总错误

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