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“可供出售金融资产”贷方的期末余额，反映企业可供出售金融资产的公允价值。( )
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4 Next to Sir Andrew in the club-room sits Captain Sentry, a gentleman of great cour age, good understanding, but invincible modesty. He is one of those that deserve very well, but are very awkward at putting their talents within the observation of such as should take notice of them. He was some years a captain, and behaved himself with great gallantry in several engagements and at several sieges; but having a small estate of his own, and being next heir to Sir Roger, he has quitted a way of life in which no man can rise suitably to his merit, who is not something of a courtier as well as a soldier. I have heard him often lament that in a profession where merit is placed in so conspicuous a view, impudence should get the better of modesty. When he had talked to this purpose; I never heard him make a sour expression, but frankly confess that he left the world because he was not fit for it. A strict honesty, and an even regular behavior, are in themselves obsta cles to him that must press through crowds, who endeavour at the same end with himself, the favor of a commander. He will, however, in his way of talk excuse generals for not disposing according to men’s desert, or inquiring into it; for, says he, that the great man who has a mind to help me, has as many, to break through to come at me, as I have to come at him: therefore he will conclude that the man who would make a figure, especially in a military way, must get over all false modesty, and assist his patron against the impor tunity of other pretenders, by a proper assurance in his own vindication. He says it is a civil cowardice to be backward in asserting what you ought to expect, as it is a military fear to be slow in attacking when it is your duty. With this eandour does the gentleman speak of himself and others. The same frankness runs through all his conversation. The military part of his life has furnished him with many adventures, in the relation of which he is very agreeable to the company; for he is never overbearing, though accustomed to command men in the utmost degree below him; nor ever too obsequious, from a habit of obeying men highly above him. Captain Sentry retired to the country because he was______.
2 Climatic conditions are delicately adjusted to the composition of the Earth’s atmos phere. If there were a change in the atmosphere—for example, in the relative proportions of atmosphere gases—the climate would probably change also. A slight increase in water vapor, for instance, would increase the hem-retaining capacity of the atmosphere and would lead to a rise in global temperatures. In contrast, a large increase in water vapor would increase the thickness and extent of the cloud layer, reducing the mount of solar en ergy reaching the Earth’surface. The level of carbon dioxide, CO2 in the atmosphere has important effect on climatic change. Most of the Earth’s incoming energy is short-wavelength radiation, which tends to pass through atmospheric CO2 easily. The Earth, however, reradiates much of the re ceived energy as a long-wavelength radiation, which CO2 absorbs and then remits toward the Earth. This phenomenon, known as the greenhouse effect, can result in an increase in the surface temperature of a planet. An extreme example of the effect is shown by the Ve- nus, a planet covered by heavy clouds composed mostly of CO2, whose surface tempera tures have been measured at 43℃. If the CO2 content of the atmosphere is reduced, the temperature falls. According to one respectable theory, if the atmospheric CO2 concentra tion were halved, the Earth would become completely covered with ice. Another equally respectable theory, however, states that a halving of the CO2 concentration would lead only to a reduction in global temperatures of 3℃. If, because of an increase in forest fires or volcanic activity, the CO2 content of the atmosphere increased, a warmer climate would be produced. Plant growth, which relies on both the warmth and the availability of CO2, would probably increase. As a consequence, plants would use more and more CO2，Eventually CO2 levels would diminish and the cli mate, in turn, would become cooler. With reduced temperatures many plants would die; CO2 would thereby be returned to the atmosphere and gradually the temperatures would rise again. Thus, if this process occurred, there might be a long-term oscillation in the amount of CO2 present in the atmosphere, with regular temperature increase and decrease of a set magnitude. Some climatologists argue that the burning of fossil fuels has raised the level of CO2 in the atmosphere and has caused a global temperature rise of at least 1℃. But a supposed global temperature rise of 1℃ may in reality be only several regional temperature increase, restricted to areas where there are many meteorological stations and caused simply by shifts in the pattern of atmospheric circulation. Other areas, for example the Southern Hemi sphere oceanic zone, may be experiencing an equivalent temperature decrease that is unrec ognized because of the shortage of meteorological recording stations. The passage supplies information for answering which of the following questions
Section Ⅰ Use of English Directions: Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points) China’s entry into the WTO actually represents the result of a three-sided win-win situation--China, the United States and the WTO. China, still a developing country, has a total economic capacity (1) seventh worldwide, and is the 10th largest nation (2) trade worldwide. In the 21st century, China’s economy will greatly (3) the world economy. Without China, the WTO is (4) , and its role greatly (5) Thus, China’s entry into the WTO is ,necessary for the WTO to (6) its universality. (7) the United States, China’ s entry into the WTO will realize the general needs of the development (8) and the mutual interests of Sino-U. S. (9) trade, and will help gradually solve the problem of huge deficits in the U.S. trade with China. As for China, through 13 years of difficult negotiations, China has finally realized its (10) of joining the WTO as a developing country: the bilateral agreement between China and the United States (11) this fundamental principle. China’s entry into the WTO as a developing country is (12) great significance, implying as it does that China will enjoy, according to law, a developing country’s preferential arrangements, protection of and export subsidies for its embryonic industries, as well as elastic stipulations in the tariff system. For example, China will (13) for a six-year period a 25 percent import tax rate for its auto industry; in the agriculture sector, most of markets (wheat, maize, rice, cotton, sugar, and fertilizer) will be franchised by the State so as to ensure the State has (14) means of macroeconomic control, there by (15) farmers’ interests; and the banking sector will gradually open during a transitional period. Moreover, in some sectors, the markets will still remain closed, or, at least, the ’opening of these markets has to be specifically (16) by the Chinese government. Only developing countries have the right to enjoy the above-mentioned buffer opportunities. The Sino-U. S. agreement further contains no (17) prohibiting China from adopting WTO exceptional clauses; instead, China can adopt exceptional clauses which are exclusively (18) to developing countries. This objectively recognizes that China enjoys status of a developing country and means that China can adopt such exceptional clauses as protection of its infant industries. Should its domestic markets be seriously affected or harmed by external factors China can adopt temporary measures to compensate. In short, China’s (19) to the WTO as a developing country ensures that China’s obligations to the WTO are (20) with its current development level, thus greatly reducing the negative effects to China’s industries resulting from its entry into the WTO. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.20（）
1 From the health point of view we are living in a marvelous age. We are immunized from birth against many of the most dangerous diseases. A large number of once fatal illnesses can now be cured by modern drugs and surgery. It is almost certain that one day remedies will be found for the most stubborn remaining diseases. The expectation of life has in creased enormously. But though the possibility of living a long and happy life is greater than ever before, every day we witness the incredible slaughter of them, women and chil dren on the roads. Man versus the motor-car! It is a never-ending battle which man is los ing. Thousand of people the world over are killed or horribly killed each year and we are quietly sitting back and letting it happen. It has been rightly said that when a man is sitting behind a steering wheel, his car be comes the extension of his personality. There is no doubt that the motor-car often brings out a man’s very worst qualities. People who are normally quiet and pleasant may become unrecognizable when they are behind steering wheels. They swear, they are ill-mannered and aggressive, willful as two-year-olds and utterly selfish. All their hidden frustrations, disappointments and jealousies seem to be brought to the surface by the act of driving. The surprising thing is that the society smiles so gently on the motorist and seems to forgive his behavior. Everything is done for his convenience. Cities are allowed to become almost uninhabitable because of heavy traffic; towns are made ugly by huge car parks; the countryside is desecrated by road networks; and the mass annual slaughter becomes noth ing more than a statistic, to be conveniently forgotten. It is high time a world code were created to reduce this senseless waste of human life. With regard to driving, the laws of some countries are notoriously lax and even the strictest are not strict enough. A code which was universally accepted could only have a dramatically beneficial effect on the accident rate. Here are a few examples of some of the things that might be done. The driving test should be standardized and made far more diffi cult than it is; all the drivers should be made to take a test every three years or so; the age at which young people are allowed to drive any vehicle should be raised to at least 21; all vehicles should be put through strict annual tests for safety. Even the smallest amount of alcohol in the blood can impair a person’s driving ability. Present drinking and driving laws (where they exist ) should be made much stricter. Maximum and minimum speed lim its should be imposed on all roads. Governments should lay down safety specifications for manufacturers, as has been done in the USA. All advertising stressing power and perform ance should be banned. These measures may sound inordinately harsh. But surely nothing should be considered as too severe if it results in reducing the annual toll of human life. After all, the world is for human beings, not or motor-cars. The main idea of this passage is______.
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