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Part A You will hear 10 short dialogues. For each dialogue, there is one question and four possible answers. Choose the correct answer A, B, C. or D , and mark it in your test booklet. You will have 15 seconds to answer the question and you will hear each dialogue ONLY ONCE. Why are they going to meet
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Questions 17-19 are based on the passage you’ve just heard. When did the greatest numbers of immigrants reach the U. S.
Directions: Write a reply to this business letter. Office Supplies Company ABC Engineering Company, 222 Nathan Road 77 An Nei Jie, Wuhan Kowloon, Hong Kong 17th January, 1999Dear Sir/Madam, I saw your advertisement in “China Daily” for you new fax machines. Please would you send me more information and also a price list. I would also appreciate a visit form one of your salespeople in the near future to discuss our requirements for business machines. Thank you. Yours sincerely, Li Wei
TEXT C Chris Baildon, tall and lean, was in his early thirties, and the end product of an old decayed island family. Chris shared the too large house with his father, an arthritic and difficult man, and a wasp-tongued aunt, whose complaints ended only when she slept. The father and his sister, Chris’s Aunt Agatha, engaged in shrill-voiced arguments over nothing. The continuous exchanges further confused their foolish wits, and yet held off an unendurable loneliness. They held a common grievance against Chris, openly holding him to blame for their miserable existence. He should long ago have lifted them from poverty, for had they not sacrificed everything to send him to England and Oxford University Driven by creditors or pressing desires, earlier Baildons had long ago cheaply disposed of valuable properties. Brother and sister never ceased to remind each other of the depressing fact that their ancestors had wasted their inheritance. This, in fact, was their only other point of agreement. A few years earlier Agatha had announced that she intended doing something about repairing the family fortunes. The many empty rooms could be rented to selected guests. She would establish, not a boarding house, but a home for ladies and gentlemen, and make a tidy profit. She threw herself into the venture with a noisy fury. Old furniture was polished; rugs and carpets were beaten, floors painted, long-stored mattresses, pillows and bed linen aired and sweetened in the sun. Agatha, with a fine air of defiance, took the copy for a modest advertisement to the press. Two guests were lured by the promise of beautiful gourmet meals, a home atmosphere in an historic mansion, the company of well-brought-up ladies and gentlemen. The two, one a bank clerk and the other a maiden lady employed in a bookshop, arrived simultaneously, whereupon Agatha condescended to show them to their room, and promptly forgot about them. There was no hot water. Dinner time found Baildon and Agatha sharing half a cold chicken and a few boiled potatoes in the dining room’s gloomy vastness. When the guests came timidly to inquire about the dining-hours, and to point out that there were no sheets on the beds, no water in the pots, no towels on their racks, Agatha reminded them that the Baidons were not inn-keepers, and then treated them to an account of the family’s past glories. What do we learn about the Baidons’ ancestors
A市某棉纺织厂是增值税一般纳税人，主要生产棉纱、棉坯布和印染布，产品适用 17%的增值税税率。1998年4月发生以下义务： (1)销售棉坯布16万米和印染布6万米，开出的增值税专用发票注明的“金额”合计为85万元，“税额”合计为144500元；另外销售给小规模纳税人印染布1万米，开具的普通发票注明含税销售额为4.6万元。货款均已收。 (2)从某棉麻公司购进棉花款12万元，专用发票注明的进项税额为15600元，货款已付，货物未验收入库。 (3)从某农场购进棉花价款3.8万元，取得了专用发票。同时支付运输棉花的运费300元，并取得了运输单位开具的普通发票。 (4)外购修理用备件，价款6000元，取得普通发票。 (5)购进煤炭价款8200元，发票注明的进项税额为1066元。 (6)将一批印染布分发给职工个人消费，成本价为7万元，同期不含税销售价8万元。 (7) 出售小轿车一辆，售价12万元，账面原值18万元，已提折旧5.6万元；另出售旧机床一台，账面原值20万元，以16万元出售，已提折旧6.8万元。 (8)外购机器设备一台，专用发票上注明的价款为10万元，税款为1.7万元。 (9) 因工人违章作业发生一起火灾，烧毁外购棉花价值26500元，棉坯布按实际生产成本计算价值4万元。外购项目占生产成本的比例为70%。 根据上述资料，分别回答下列问题： 对于本月发生的火灾损失，该企业正确的账务处理为( )。
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