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W: No mail for me today They must have forgotten about me. I hope everything is all right at home.M: No news is good news. Remember many things are slow these days. What are they talking about（）
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十几年以前，女孩如果找个比自己大很多的男人，会让亲朋好友们不理解，甚至坚决反对。但现在女孩找个比自己大十几岁的男人，大家会觉得很正常，因为社会在进步，人们的择偶观、财富观也发生了很大变化。老夫少妻已经逐渐成为一种普遍的社会现象。 一、案例成员家庭成员年龄职业刘女士35政府机关工作先生50一家公司的经理儿子20先生和前妻的儿子，在国外上学女儿1先生和刘女士的女儿二、收支状况 表1 家庭月度税后收支情况表 (单位：元) 收入支出刘女士收入3500房屋支出3000先生收入9000公用费1000租金收入6300衣食费2000交通费1500其他500合计18800合计8000年度收入有年终奖金10万元，年保费支出6000元。 三、资产负债状况 目前他们有住房四处： 1．商品房，100余平米，花费40万元，贷款30万元，分十年还款，月供3000元，此房用于自住，贷款余额为20万元； 2．商品房，60平米，花费32万元，贷款已全部还清，目前出租，月租金2500元； 3．房改房，70平米，花4万元买下，出租，月租金2500元； 4．公房，属于承租，需向房管部门月交租金90元，出租，月租金1300元。 目前，刘女士家庭拥有定期存款5万元，现金及活期存款5万元，股票及股票基金30万元，汽车及家电20万元。 四、保险状况 刘女士购买了某两全保险6万元、意外伤害险10万元及意外伤害医疗5万元，年保险费支出6000元，医药费按80%报销，单位参加了社会医疗和养老保险。 先生单位参加了社会医疗统筹和养老保险。 五、理财目标 1．近期目标： (1)近期内先生准备更换汽车，至少需要30万元，多则50万元；刘女士去年花15万元刚买车，近期内不会更换。 (2)30万元的股票及股票基金是去年先生以单位经营者身份入股，但因单位报表人为操纵因素较多，效益不稳定，今年就没有分红。需要妥善处理这部分资产。 (3)先生近期有可能去上海发展，考虑在上海购房自住或投资。 2．中期目标： 除赡养两位老人外(公房出租收入刚好用来支付老人每月的赡养费用)，还须抚养未成年的幼女，须为其准备好研究生毕业的费用。另外，因先生年龄较大，想给女儿一个终身保障，让女儿走向社会能过上独立的生活。(先生的儿子国外读书费用一次性带足，基本上已不用再支付) 3．中长期目标： (1)先生年龄偏大，与太太悬殊，且又是家庭经济和精神支柱，家庭缺乏安全感。因此，重点考虑先生的保障问题。 (2)为夫妻俩准备好充分的退休基金，安享幸福晚年。 六、假设条件 子女学费的成长率为5%，子女教育金的投资报酬率为8%。 七、附表 表2 子女教育开销现值 单位：元/年 学程年支出现值就学年数合计累计幼儿园2000036000060000小学10000660000120000初中10000330000150000高中10000330000180000大学20000480000260000硕士2000002400000660000 关于刘女士家庭当前财务及保险状况的综合分析，下列描述错误的是( )。
阅读不列短文，从每题所给的四个选项[A]、[B]、[C]和[D]中选出最佳选项。A James Cook was born in Britain on October 27, 1728. He commanded (指挥) three voyages of discovery for Great Britain, and sailed around the world twice. Captain Cook’s voyages led to the founding of colonies (殖民地) throughout the Pacific by several European countries. He is considered one of the world’s greatest explorers. Cook was an apprentice (学徒) to a shipping company at age 18, and joined the British Navy at 27 in 1755. In 1768, the Navy appointed him leader of a scientific expedition (远征) to Tahiti to observe a solar eclipse (日食) by Venus. He also had secret orders to look for a southern continent geographer (地理学者) who worked on the research on the world. He set out on his first voyage round the world in the ship voyage. The trip to Tahiti was successful. In October 1769 Cook was the first European to visit New Zealand. On Cook’s second journey he sailed farther south than any other European. He circled Antarctica in his famous ship Resolution, but the ice surrounding the continent prevented the sighting of land. The existence of the Antarctica remained unproved until 1840. He returned to England in 1775 and was promoted (提升) to Captain. In 1768, the Navy appointed him leader of a scientific expedition to Tahiti for the following aims EXCETP ______.
甲公司为增值税一般纳税企业，适用的增值税税率为17%。2003年3月1日，向乙公司销售某商品1000件，每件标价2000元，实际售价1800（售价中不含增值税额）。已开出增值税专用发票，商品已交付给乙公司。为了及早收回货款，甲公司在合同中规定的现金折扣条件为：2／10，1／20，N／30。要求：（1）编制甲公司销售商品时的会计分录。（假定现金折扣按售价计算；“应交税金”科目要求写出明细科目及专栏）（2）根据以下假定，分别编制甲公司收到款项时的会计分录。①乙公司在3月8日按合同规定付款，甲公司收到款项并存入银行。②乙公司在3月19日按合同规定付款，甲公司收到款项并存入银行。③乙公司在3月29日按合同规定付款，甲公司收到款项并存入银行。
阅读下面短文，掌握其大意，然后从36-55各题给的[A]、[B]、[C]、[D]四个选项中选出最佳答案。 Scott and his companions (同伴) were terribly disappointed, When they got to the South Pole, they found the Norwegians (挪威人) had beaten them in the (36) to be the first ever to (37) the South Pole. After planting the British (38) at the Pole, they (39) a photograph of themselves (40) they started the 950 mile journey (41) . The journey was unexpectedly (42) and the joy and excitement about the Pole had gone out of them. The sun hardly (43) . The snow storms always made it impossible to (44) the stones they had (45) to mark their way home. Captain Oates had been suffering for (46) (47) his (48) feet. At night His feet swelled (肿胀) so large that he could (49) put his boots (50) the next morning, and he walked bravely although he was in great (51) . He knew his slowness was making it (52) likely that (53) could save themselves. He asked them to leave him behind in his sleeping bag, but they (54) , and helped him on a few more miles, until it was time to put up the (55) for another night.
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