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德国某中间商在华东商品交易会中与浙江某出口公司达成一笔出口新型打火机交易，合同总额为12万打，每打6英镑，CFR汉堡。另与该中间商订立佣金合同，按FOB价2%另行在收到货款时汇付。2004年8月1日，发交海运，运费购汇预付。打火机属12级货，M计费，共计50FT/USD 108/FT，另加BAF20%、CAF25%。8月2日，自银行结汇，手续费3‰。同日，购汇支付佣金。7月1日，汇率为 USD 1=CNY 6.8413/6.7865，EUR1=USD 1.5770/1.6025，EUR1=CNY 10.7886/10.8753，7月2日，汇率为USD 1=CNY 6.8368/6.8637，EUR1=USD 1.5766/1.5830，EUR1=CNY 10.7787/10.8653。求出金额(要附计算式后)，作成有关分录。 BAF Bunker adjustment factor燃油附加费 CAF：Currency Adjustment Factor货币汇率附加费
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Motorways are, no doubt the safest roads in Britain. Mile (21) mile, vehicle for vehicle, you axe much (22) likely to be killed or seriously injured than on an ordinary road. On (23) hand, if you do have a serious accident on a motorway, fatalities are much more likely to (24) than in a comparable accident (25) on the roads.Motorways have no (26) bends, no roundabouts or traffic lights and (27) speeds are much greater than on other roads. Though the 70 mph limit is (28) in force, it is often treated with the contempt that most drivers have for the 30 mph limit applying in built up areas in Britain. Added to this is the fact that motorway drivers seem to like traveling in groups with perhaps (29) ten meters between each vehicle. The resulting horrific pile-ups (30) one vehicle stops for some reason—mechanical failure, driver error and so on—have become all (31) familiar through pictures in newspapers or on television. How (32) of these drivers realize that it takes a car about one hundred meters to brake to a stop (33) 70 mph Drivers also seem to think that motorway driving gives them complete protection from the changing weather. (34) wet the road, whatever the visibility in mist or fog, they (35) at ridiculous speeds oblivious of police warnings or speed restrictions (36) their journey comes to a conclusion.Perhaps one remedy (37) this motorway madness would be better driver education. At present, learner drivers are barred (38) motorways and are thus as far as this kind of driving is (39) , thrown in at the deep end. However, much more efficient policing is required, (40) it is the duty of the police not only to enforce the law but also to protect the general public from its own foolishness. 40（）
阅读下面短文，回答下列五道题桥是种固定建筑物，一经造成，便屹立大地，可以千载不移，把它当作地面标志，应当是再准确不过的。《史记·苏秦列传》里有段故事：“尾生(人名)与女子期于梁下，女子不来，水至不去，抱柱而死。”他们所以约定在桥下相会，就因为桥是不会动的，但是，这里所谓不动，是指大动而言，至于小动、微动，它却和万物一样，是持续不断、分秒不停的。车在桥上过，它的重量就使桥身变形，从平直的桥身变为弯曲的桥身，就同人坐在板凳上，把板凳坐弯一样。板凳的腿，因为板的压迫，也要变形，如果这腿是有弹簧的，就可看出，这腿是被压短了。桥身的两头是桥墩，桥上不断行车，桥墩就像凳腿一样，也要被压短而变形。把板凳放到泥土上，坐上人，板凳腿就把人的重量传到泥土中，使泥土发生变形。桥墩也同样使下面的基础变形。桥身的变形表示桥上的重量传递给桥墩了，桥墩的变形表示桥身上的重量传递给基础了，基础的变形表示桥墩上的重量传递给桥下的土地了，桥上的重量终为地下的抵抗所平衡。物体所以能变形，是由于内部分子的位置有变动，也就是由于分子的运动。车在桥上高速行驶时，使桥梁整体发生震动。此外，桥还受气候变化的侵袭。在狂风暴雨中，桥是要摆动或扭动的；就是在冷暖不均，温度有升降时，桥也要伸缩，形成蠕动。桥墩在水中，经常受水流的压迫和风浪的打击，就有摇动、转动和滑动的倾向而在地基中发生移动。此外，遇到地震，桥还会受到水下方向和由下而上的推动。所有以上种种的动而引起的桥的变形，加上桥上重量和桥本身重量所引起的变形，构成全桥各部的总变形。任何一点的变形，都是那里的分子运动的综合表现。桥是固定建筑物，所谓固定就是不在空间有走动，不像车船行走。但是，天地间没有完全固定的东西，桥的平衡只能是瞬间现象，它仍是桥的运动的一种特殊状态。桥的运动是桥的存在形式。 下列对桥的运动的描述，不符合文义的一项是（）。
Motorways are, no doubt the safest roads in Britain. Mile (21) mile, vehicle for vehicle, you axe much (22) likely to be killed or seriously injured than on an ordinary road. On (23) hand, if you do have a serious accident on a motorway, fatalities are much more likely to (24) than in a comparable accident (25) on the roads.Motorways have no (26) bends, no roundabouts or traffic lights and (27) speeds are much greater than on other roads. Though the 70 mph limit is (28) in force, it is often treated with the contempt that most drivers have for the 30 mph limit applying in built up areas in Britain. Added to this is the fact that motorway drivers seem to like traveling in groups with perhaps (29) ten meters between each vehicle. The resulting horrific pile-ups (30) one vehicle stops for some reason—mechanical failure, driver error and so on—have become all (31) familiar through pictures in newspapers or on television. How (32) of these drivers realize that it takes a car about one hundred meters to brake to a stop (33) 70 mph Drivers also seem to think that motorway driving gives them complete protection from the changing weather. (34) wet the road, whatever the visibility in mist or fog, they (35) at ridiculous speeds oblivious of police warnings or speed restrictions (36) their journey comes to a conclusion.Perhaps one remedy (37) this motorway madness would be better driver education. At present, learner drivers are barred (38) motorways and are thus as far as this kind of driving is (39) , thrown in at the deep end. However, much more efficient policing is required, (40) it is the duty of the police not only to enforce the law but also to protect the general public from its own foolishness. 23（）
阅读下面短文，回答下列五道题汉字究竟起源于何时呢？我认为，这可以以西安半坡村遗址距今的年代为指标。半坡遗址的年代，距今有6000年左右。我认为，这也就是汉字发展的历史。半坡遗址是新石器时代仰韶文化的典型，以红质黑纹的彩陶为其特征。其后的龙山文化，则以薄质坚硬的黑陶为其特征。值得注意的是：半坡彩陶上每每有一些类似文字的简单刻画，和器物上的花纹判然不同。黑陶上也有这种刻画，但为数不多。刻画的意义至今虽尚未阐明，但无疑是具有文字性质的符号，如花押或者族徽之类。我国后来的器物上，无论是陶器、铜器或者其他成品，有“物勒工名”的传统，特别是殷代的青铜上有一些表示族徽的刻画文字，和这些符号极为相类似。由后以例前，也就如由黄河下游以溯源于星宿海，彩陶上的那些刻画符号，可以肯定地说就是我国文字的起源，或者是我国原始文字的孑遗。同样值得注意的是彩陶上的花纹。结构虽然简单，而笔触颇为精巧，具有引入的魅力。其中有些绘画，如人形、人面形、人着长衫形、鱼形、首形、鸟形、草木形、轮形(或以为太阳)等等，画得颇为得心应手，看来显然在使用柔软形的笔了。有人以为这些绘画是当时的象形文字，其说不可靠。当时是应该有象形文字的，但这些图形，就其部位而言，确是花纹，而不是文字。在陶器上既有类似文字的刻画，又有使用颜料和柔软形的笔所绘画的花纹，不可能否认在别的质地上，如竹木之类，已经在用笔来书写初步的文字：只是这种质地是容易毁灭的，在今天很难有实物保留下来。如果在某种情况之下，幸运的还有万一的保留，那就有待于考古工作的进一步发掘和幸运的发现了。总之，在我看来，彩陶和黑陶上的刻画符号应该是汉字的原始阶段。创造它们的是劳动人民，形式是草率急就的。(节选自郭沫若《古代文字之辩证的发展》) 下列几种说法中与原文意思不相符合的一项是（）。
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