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Task 1 Job letters and resumes must attract the attention of busy readers, who may spend only 60 seconds deciding whether to consider you further. This article gives you the tools to write a successful letter and resume. "Successful," of course, means a letter and resume that will get you an interview. After that, your interpersonal skills will help you land the job. The letter and resume only aim to get you to the next step — the personal interview. Most job letters and resumes still get sent through the mail. However, a growing number of applicants (申请人) use the Internet to apply for jobs. For example, on-line services can place resumes into a bank used by hundreds, perhaps thousands, of companies. The resumes will be scanned with the use of software, which searches for key words that reflect abilities needed for specific jobs and then sends selected resumes to companies. Whether you use on-line techniques like e-mail and resume services or stick with the traditional approach (方式) the same basic writing principles apply. Your letter, no longer than one page, should be specific about the job you seek and your main selling points. The resume — one page or two at most — should simply, specifically, and neatly highlight (强调) your background. Most people still send their letters and resumes through ______.

A. e-mail
B. the Internet
C. the on-line service
D. traditional mail

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Task 3 In order to rent and drive a car in Japan, you require a Japanese driving license or an international driving permit. In case of France, Germany and Switzerland, an official translation of your home country’s driving license is required. International driving permits must be obtained in your home country, usually through the National Automobile Association, before you leave for Japan. They are valid for one year and must be accompanied by your home country’s driving license in order to be valid. Japan recognizes only international driving permits, which are based on the Geneva Convention of 1949. Some countries, such as France, Germany and Switzerland, however, issue international driving permits, which are based on different conventions. The permits issued by those countries are not valid in Japan. Instead, people with a French, German or Swiss driver’s license can drive in Japan for up to one year with an official Japanese translation of their driving licenses. Contact the respective embassies or consulates in Japan for details on how to obtain a recognized translation. The minimum age for driving in Japan is 18 years. What kind of permit should one obtain if he wants to rent or drive a car in Japan

A. He must have a driver’s license of his own country.
B. He must require a Japanese driving license.
C. He should have an international driving permit.
D. Both B and C.

Task 1 Job letters and resumes must attract the attention of busy readers, who may spend only 60 seconds deciding whether to consider you further. This article gives you the tools to write a successful letter and resume. "Successful," of course, means a letter and resume that will get you an interview. After that, your interpersonal skills will help you land the job. The letter and resume only aim to get you to the next step — the personal interview. Most job letters and resumes still get sent through the mail. However, a growing number of applicants (申请人) use the Internet to apply for jobs. For example, on-line services can place resumes into a bank used by hundreds, perhaps thousands, of companies. The resumes will be scanned with the use of software, which searches for key words that reflect abilities needed for specific jobs and then sends selected resumes to companies. Whether you use on-line techniques like e-mail and resume services or stick with the traditional approach (方式) the same basic writing principles apply. Your letter, no longer than one page, should be specific about the job you seek and your main selling points. The resume — one page or two at most — should simply, specifically, and neatly highlight (强调) your background. Which of the following is true according to the basic writing principles mentioned in this passage

A. The job letter should be longer than one page.
B. The resume should be longer than two pages.
C. The resume should be simple, specific and neat.
D. The job letter should include the details of all the backgroun

Task 2 When people print a stamp, any error made on a stamp raises its value to stamp collectors. A mistake on one inexpensive postage stamp has made the stamp worth a million and a half times its original value. More than one hundred years ago in the British colony of Mauritius, a small island in the Indian Ocean, the mistake was made. In 1847 an order for stamps was sent to a London printer — Mauritius was to become the fourth country in the world to issue stamps. Before the order was filled and delivered, a bail was planned at Mauritius’s Government House, and stamps were needed to send out the invitations. A local printer was instructed to copy the design for the stamps. He accidentally inscribed the words "Post Office" instead of "Post Paid" on the several hundred stamps that he printed. Today there are only twenty-six of these misprinted stamps left — fourteen One Penny Orange-Reds and twelve Two Penny Blues. Because of the Two Penny Blues’ rareness and age, collectors have paid as much as $16,800 for it. The mistake on the locally printed postage stamps was in the ______.

A. price
B. color
C. carelessness
D. inscription

长征股份有限公司(以下简称长征公司)为上市公司,增值税一般纳税企业,适用增值税税率为17%,各年所得税税率均为33%,按净利润的15%提取盈余公积。2007年度的财务报告的批准报出日为2008年4月20日。该公司根据2007年度账面资料编制的调整前的2007年12月31日资产负债表“年末数”栏和2007年度利润表及与利润分配有关的项目的“本年累计数”栏的资料如下: 资产负债表(简表) 编制单位:长征公司 2007年12月31日 单位:万元 资 产 年末数 负债和股东权益 年末数 流动资产: 流动负债: 货币资金 400 短期借款 200 交易性金融资产 500 应付账款 500 应收账款 1 100 应交税费 1200 存货 1790 应付股利 1301 —年内到期的非流动资产 60 其他应付款 89 流动资产合计 3850 流动负债合计 3290 非流动资产: 非流动负债: 长期股权投资 1100 长期借款 800 持有至到期投资 100 应付债券 500 非流动负债合计 1300 负债合计 股东权益: 股本 5000 固定资产 6300 资本公积 1500 无形资产 300 盈余公积 480 长期待摊费用 380 未分配利润 460 非流动资产合计 8180 股东权益合计 7440 资产总计 12030 负债和股东权益总计 12030 利润及利润分配表 编制单位:长征公司 2007年12月 单位“万元 项 目 本年累计数(调整前) 一、营业收入 9000 减:营业成本 5500 营业税金及附加 130 销售费用 220 管理费用 500 财务费用 80 加:投资收益 80 二、营业利润 2650 加:营业外收入 50 减:营业外支出 40 三、利润总额 2660 减:所得税费用 800 四、净利润 1860 年初未分配利润 180 加:净利润 1860 减:提取盈余公积 279 应付普通股股利 1301 年末未分配利润 460 长征公司2008年月1月1日至4月20日,发生如下会计事项: 1.长征公司于2008年1月3日因企业管理不善引起意外火灾一场,造成公司一生产车间厂房被烧毁。根据账面记录,被毁厂房的账面原价为200万元,已提折旧80万元。火灾造成的损失,保险公司同意给予70万元的赔款,其余损失(不考虑被毁厂房清理费用和残值收入)由企业自负。 2.长征公司于2008年1月25日收到退货一批,该批退货系2007年11月销售给甲企业的某产品,销售收入250万元,增值税销项税额42.5万元,结转的产品销售成本 200万元,此项销售收入已在销售当月确认,但货款及税款丁当年12月31日均未收到。 2007年年末长征公司对应收甲企业账款按5%计提坏账准备(假设可以在税前扣除)。退回的产品已入库。不考虑运杂费等其他费用。 3.长征公司于2008年1月31日发现上年度一项重大会计差错,即2007年漏记一项固定资产的折旧费用20万元。该公司2007年度所得税尚未申报。 另外,长征公司2007年资产负债表中,“长期股权投资”项日的金额中包括长征公司2005年1月1日对乙公司的900万元长期股权投资,该投资占乙公司股权的30%,采用成本法核算,并于2006、2007年从乙公司分得现金股利20万元和15万元。根据有关资料,乙公司于2005年1月1 日由长征公司等三方共同出资设立,资本总额即注册资本为3000万元;从2005年至2007年,乙公司股东权益变动除净利润因素外,无其他变动事项;乙公司2005、2006、2007年三年实现的净利润分别为200万元、100万元和150万元,乙公司的所得税税率为20%。长征公司从2008年1月1日起对该项股权投资改按权益法核算。 根据上述资料,回答下列问题: 长征公司2008年1月1日起,对乙公司股权投资的核算从成本法改为权益法,下列会计分录中,属于因追溯调整而编制的正确会计分录为( )。

A. 借:长期股权投资 1000000
贷:利润分配——未分配利润 870000
递延所得税负债 130000
B. 借:利润分配——未分配利润 125625
贷:盈余公积 125625
C. 借:长期股权投资 837500
贷:以前年度损益调整 837500
D. 借:以前年度损益调整 870000
贷:盈余公积 130500
利润分配——未分配利润 739500

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