W: Jim, thank goodness you’ve arrived. The class presentation started half an hour ago, and I was just beginning to panic.M: I’m sorry for being late, Alice. This morning has been a real mess, I didn’t think I was going to make it here at all.W: Why are you late Our presentation depends on those graphs you are holding.M: Yes, I know. I’ll tell you about it later. First, let’s see how we are doing for time. Two groups are still ahead of us, aren’t they The presentations on the rights of the consumer and the analysis of the stock market. That means I’ve got twenty minutes to sort out.W: You look cold. What happenedM: I’ve been standing outside in arctic temperatures for over an hour waiting for a bus.W: Over an hour. But I thought your apartment was only a ten minute bus ride to campus.M: In normal conditions, but the bus was delayed because of the weather, and when I stopped in a drug store to call home for a ride, the bus went by. As luck would have it there was no one at home, so I had to wait another forty-five minutes for the next bus.W: That’s Murphy’s Law, isn’t it What was it said If anything can go wrong, it will. Well, we’ve still got twenty minutes to get our wits together. What is the woman’s tone of voice when she first sees the man().
A. Frustrated.
B. Relieved.
C. Sarcastic.
D. Apologetic.
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When a consumer finds that his purchase has a fault in it, what is the first thing he should doWhen a consumer finds that all itern she or he bought is broken or in some other way does not reach the standard of the manufacturer’s claim for it, the first step is to present the warranty. or any other records which might help, at the store of purchase. In most cases, this action will produce results. However, if it does not, there are various means the consumers may use to gain satisfaction.A simple and common method used by many consumers is to complain directly to the store manager. In general, the“higher, up”the consumer takes his or her complaint, the faster he or she can expect it to be tackled. In such a case, it is usually settled in the consumer’s favor, assuming he or she has a just claim.Consumers should complain in person whenever possible, but if they can not get to the place of purchase, it is acceptable to phone or write the complaint in a letter.Complaining is usually most effective when it is done politely but firmly, and especially when the consumer can demonstrate what is wrong with the itern in question. If this cannot be done, the consumer will succeed best by presenting specific information as to what is wrong, rather than by making general statements. For example, “The left speaker does not work at all and the sound coming out of the right one is unclear”is better than“this stereo does not work”.The store manager may advise the consumer to write to the manufacturer. If so, the consumer should do this, stating the complaint as politely and as firmly as possible. But if a polite complaint does not achieve the desired result, the consumer can go a stemp further. She or he can threaten to take the seller to court or report the seller to a private or public organization responsible for protecting consumers’rights. If a consumer wants a quick settlement of the problem, whom is it better to complain to ().
A shop assistant.
B. The store manager.
C. The manufacturer.
D. A public organization.
The autumn rains had come in with two angry storms, and Lazy River was waking up. In a week school (31) be closed for Easter vacation. Dick and Turkey planned to have a trip to the inland by boat, (32) they collected maps and statistics of the entire inland river system. Water levels down Lazy River; levels down the Namoi; along the Darling and the Murray; all were (33) their fingertips. They were very happy because now (34) , it appeared, except the joy of voyaging lay (35) them and the Southern Ocean or Central Queensland. It was clear to them (36) Australia’s early explorers had (37) a big mistake toiling overland when they (38) have opened up the continent rapidly and pleasantly with paddle and pole. It was at this stage (39) Dick’s father put his foot down. "Now listen, you chap," he said quietly. "It begins to look like a wet autumn and the river is already (40) wild. A few days’ rain or a wicked storm or two (41) it’ 11 flood. I’m not going to (42) your mother worrying herself sick about you, Dick. I know you’ re (43) on the trip but floods aren’t (44) anyone can fool with. You can go for a camp if you like, but no further (45) six miles from home; and of course you’ll camp (46) the flood level." It was (47) a blow to their inter-state dreams, (48) the boys had’ to concede, on reflection, that what their father said was reasonable. (49) they told their classmate Fred Ingleton at school on Monday about their father’s suggestion, he became suddenly cheerful. "That’s (50) my dad said, "he grinned. "Now he might let me go with you. He reckons you made a decent swimmer of me!\ 31().
W: Jim, thank goodness you’ve arrived. The class presentation started half an hour ago, and I was just beginning to panic.M: I’m sorry for being late, Alice. This morning has been a real mess, I didn’t think I was going to make it here at all.W: Why are you late Our presentation depends on those graphs you are holding.M: Yes, I know. I’ll tell you about it later. First, let’s see how we are doing for time. Two groups are still ahead of us, aren’t they The presentations on the rights of the consumer and the analysis of the stock market. That means I’ve got twenty minutes to sort out.W: You look cold. What happenedM: I’ve been standing outside in arctic temperatures for over an hour waiting for a bus.W: Over an hour. But I thought your apartment was only a ten minute bus ride to campus.M: In normal conditions, but the bus was delayed because of the weather, and when I stopped in a drug store to call home for a ride, the bus went by. As luck would have it there was no one at home, so I had to wait another forty-five minutes for the next bus.W: That’s Murphy’s Law, isn’t it What was it said If anything can go wrong, it will. Well, we’ve still got twenty minutes to get our wits together. What are the students doing when the man arrives in class().
A. Taking an examination.
B. Drawing graphs.
C. Giving presentations.
D. Having a class of discussion.
资料:某事业单位2010年发生下列经济业务:(1)从财政部门取得拨款 1 000 000元 ,款项已存入银行。(2)通过银行转拨财政补助收入200 000元给附属单位。(3)用银行存款支付会议费5 000元。(4)从某一般纳税企业购入材料一批,价款50 000元,增值税8 500元,材料已入库,款项已支付。(5)以固定资产对外投资,固定资产账面价值为200 000元 ,双方协议价为250 000元。(6)上级单位转来财政部门拨入科研项目专项研究资金400 000元。(7)用科研项目专项研究资金150 000元,购入研究用设备一台。另支付科研部门发生专项研究支出120 000元。(8)以无形资产(专利权)对外投资,无形资产账面价值为300 000元,投资时双方协议作价400 000元。(9)融资租入经营用设备一台,租赁期5年,租金总计300 000元,每年初支付租金60 000元,本年度租金于合同生效后已支付。(10)转让债券投资一项,债券投资账面成本250 000元,取得转让收入280 000元。(11)根据本期收入数计提修购基金30 000元,其中:按事业收入提取18 000元,按经营收入提取12 000元。(12)按规定计提职工福利基金20 000元。(13)根据本期经营结余计算应缴纳的所得税66 000元。(14)结转本期事业结余120 000元,经营结余80 000元。(15)结转本期未分配结余114 000元。该事业单位为一般纳税人,适用增值税税率为17%。要求:编制上述业务(1)~(15)的会计分录。(“事业基金”、“专用基金”、“应交税金”科目要写明细科目,分录中的金额单位为万元)