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Our daily existence is divided into two phases, as distinct as day and night. We call them work and play. We work many hours a day and we allow the necessary minimum for such activities as eating and shopping. 46) The rest we spend in various activities which are known as recreations, an elegant word which disguises the fact that we usually do not even play in our hours of leisure, but spend them in various forms of passive enjoyment or entertainment. We need to make, therefore, a hard-and-fast distinction not only between work and play but, equally, between active play and passive entertainment. 47) It is, I suppose, the decline of active play--of amateur sport--and the enormous growth of purely receptive entertainment which have given rise to a sociological interest in the problem. If the greater part of the population, instead of indulging in sport, spend their hours of leisure "viewing" television programs, there will inevitably be a decline in health and physique. In addition, we have yet to trace the mental and moral consequences of prolonged diet of sentimental or sensational spectacles on the screen. 48) There is, if we are optimistic, the possibility that the diet is too thin and unnourishing to have much permanent effect on anybody. Nine films out of ten seem to leave absolutely no impression on the mind or imagination of those who have seen them. 49) It is only when entertainment is active, participated in, practiced, that it can properly be called play, and as such it is a natural use of leisure. In that sense play stands in contrast to work, and is usually regarded as an activity that alternates with work. Work itself is not a single concept. We say quite generally that we work in order to make a living. Some of us work physically, tilling the land, minding the machines, digging the coal; others work mentally, keeping accounts, inventing machines, teaching and preaching, managing and governing. 50) There does not seem to be any factor common to all these diverse occupations, except that they consume our time, and leave us little leisure. (356 words)

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黄某是某会计师事务所的注册会计师，2004年3月在对甲企业2003年度的财务会计报告进行审计时发现如下事项：2003年1月甲企业与乙企业签订合同，合同中规定乙企业应在2003年内给甲企业提供指定数量的电力。但是由于乙企业延迟了修建新发电厂的计划，致使乙企业没有履行合同规定的义务，甲企业不得不以明显较高的价格从另一供电单位购买电力。在2003年12月甲企业通过法律手段要求乙企业赔偿经济损失，2003年12月15日法院作出一审判决，要求乙企业赔偿甲企业经济损失300万元，在2003年12月31目的资产负债表日，甲企业与其法律顾问协商后认为甲企业有法定权利获得赔偿款，并且乙企业再进行任何上诉都不会有取胜的可能，但是甲企业的会计王某认为，出于稳健考虑，应待该赔偿款收到时予以入账和进行会计处理。2004年1月乙企业建议动用现金结算一部分赔款200万元，余下的赔款100万元不再支付，甲企业接受了一次全部结案的建议，假设甲企业的财务会计报告于2004年4月20日经批准对外报出。要求： (1)上述事项是否属于资产负债表日后调整事项为什么 (2)甲企业会计王某的说法是否正确为什么你认为应如何处理 (3)假设甲企业已经对上述事项进行了调整，且除上述需要调整事项外无其他需要调整事项，则注册会计师黄某应出具何种审计报告

A pair of dice, rolled again and again, will eventually produce two sixes. Similarly, the virus that causes influenza is constantly changing at random and, one day, will mutate in a way that will enable it to infect billions of people, and to kill millions. Many experts now believe a global outbreak of pandemic flu is overdue, and that the next one could be as bad as the one in 1918, which killed somewhere between 25m and 50m people. Today however, advances in medicine offer real hope that another such outbreak can be contained—if governments start preparing now. New research published this week suggests that a relatively small stockpile of an antiviral drug—as little as 3m doses—could be enough to limit sharply a flu pandemic if the drugs were deployed quickly to people in the area surrounding the initial outbreak. The drug’s manufacturer, Roche, is talking to the World Health Organisation about donating such a stockpile. This is good news. But much more needs to be done, especially with a nasty strain of avian flu spreading in Asia which could mutate into a threat to humans. Since the SARS outbreak in 2003 a few countries have developed plans in preparation for similar episodes. But progress has been shamefully patchy, and there is still far too little international coordination. The best title for the text would be______. [A] The World Must Prepare for Pandemic Influenza [B] Similar Episodes of Initial Outbreak are Always Evasive to Laymen [C] The Government Should Take Lead in the Prevention of Pandemic Influenza [D] The World Health Organization Must Authorize the Relevant Rescue System

A global stockpile of drugs alone would not be much use without an adequate system of surveillance to identify early cases and a way of delivering treatment quickly. If an outbreak occurred in a border region, for example, a swift response would most likely depend on prior agreements between different countries about quarantine and containment.
B. Reaching such agreements is rarely easy, but that makes the task all the more urgent. Rich countries tend to be better prepared than poor ones, but this should be no consolation to them. Flu does not respect borders. It is in everyone’s interest to make sure that developing countries, especially in Asia, are also well prepared. Many may bridle at interference from outside. But if richer nations were willing to donate anti-viral drugs and guarantee a supply of any vaccine that becomes available, poorer nations might be willing to reach agreements over surveillance and preparedness.
C. Simply sorting out a few details now will have lives (and recriminations) later. Will there be enough ventilators, makes and drugs Where will people be treated if the hospitals overflow Will food be delivered as normal Too many countries have no answers to these questions.

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Europe is desperate to succeed in business. Two years ago, the European Union’s Lisbon summit Set a goal of becoming the world’s leading economy by 2010. But success, as any new age executive coach might tell you, requires confronting the fear of failure. That is why Europe’s approach to bankruptcy urgently needs reform. In Europe, as in the United States, many heavily indebted companies are shutting up shop just as the economy begins to recover. Ironically, the upturn is often the moment when weak firms finally fail. But America’s failures have a big advantage over Europe’s weaklings: their country’s more relaxed approach to bankruptcy. In the United States the Chapter 11 law makes going bust an orderly and even routine process. Firms in trouble simply apply for breathing space from creditors. Managers submit a plan of reorganization to a judge, and creditors decide whether to give it a go or to come up with one of their own. Creditors have a say in whether to keep the firm running, or to liquidate it. If they keep it running, they often end up with a big chunk of equity, if not outright control. But shutting a bust European company is harder in two other ways. First, with no equivalent of Chapter 11, bankruptcy forces companies to stop trading abruptly. That damages the value of the creditors’ potential assets, and may also cause havoc for customers. Second, a company that trades across the European Union will find that it has to abide by different bankruptcy laws in the 15 member states, whose courts and administrators may make conflicting and sometimes incompatible stipulations. The absence of provision for negotiations between companies and creditors increases the temptation for government to step in. When governments do not come to the rescue, the lack of clear rules can lead to chaos. As a result of all this, Europe’s teetering firms miss the chance to become more competitive by selling assets to others who might manage them more efficiently. Their sickly American rivals survive, transformed, to sweep the field. It can be concluded from the text that the absence of relevant laws concerning bankruptcy may more often than not result in [A] dangerous confusion. [B] desperate conflicts. [C] abrupt reforms. [D] potential threats.

An opportunity now exists to think again about Europe’s approach to bankruptcy. The European Union is expected to issue a new directive on the subject in May. Germany has begun to update its insolvency law. And last year Britain produced a white paper saying that a rigid approach to bankruptcy could stifle the growth needed to meet Lisbon’s goals.

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When Rupert Murdoch sees beams of light in the American advertising market, it is not necessarily time to reach for the sunglasses. Last October, when the impact of September 11th was only beginning to tell, the boss of NASCAR, a media group, had already identified " strong rays of sunshine". With ad sales still languishing, Mr. Murdoch declared last month that " there are some hints of a modest upswing in tile US advertising market". His early optimism turned out to be misplaced. Now, however, other industry observers are beginning to agree with him. Signs of improvement are visible in the advertising of______. [A] high-tech magazines and sports industry [B] celebrity magazines and travel industry [C] women’s magazines and car industry [D] movie industry and high-teeh magazines

Advertising usually exaggerates the economic cycle, falling sharply and early in a downturn, and rebounding strongly once the economy has begun to recover. This is because most managers prefer to trim their ad budgets rather than their payrolls, and restore such spending only once they feel sure that things are looking up. Last year, America’s ad market shrank by 9. 8% , according to CMIR, a research firm. Although ad spending has not yet recovered across all media, some analysts now expect overall ad spending to start to grow in the third quarter.
B. The signs of improvement are patchy, however. Ad spending on radio and television seems to be inching up—advertising on American National Radio was up 2% in January on the same period last year, according to Aegis—while spending on magazines and newspapers is still weak. Even within any one market, there are huge differences; just pick up a copy of one of the now-slimline high-teeh magazines that once bulged with ads, and compare it with the hefty celebrity or women’s titles. Advertisers in some categories, such as the travel industry, are still reluctant to buy space or airtime, while others, such as the car and movie businesses, have been bolder. The winter Olympics, held last month in Salt Lake City, has also distorted the spending on broadcast advertising in the first quarter.
C. Nonetheless, there is an underlying pattern. One measure is the booking of ad spots for national brands on local television. By early March, according to Mr. Westerfield’s analysis, such bookings were growing fast across eight out of the top ten advertising sectors, led by the financial and motor industries. UBS Warburg now expects the " upfront" market, which starts in May when advertisers book advance ad spots on the TV networks for the new season in September, to be up 4% on last year. On some estimates, even online advertising could pick up by the end of the year.

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