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Please excuse me if I’’m a little pensive (哀伤的) today. Mark is leaving, and I’’m feeling kind of sad. You probably don’’t know Mark, but you might be lucky enough to know someone just like him. He’’s been the heart and soul of the office for a couple of years, combining exemplary professional skills with a sweet nature and gentle disposition. He’’s never been all that interested in getting credit for the terrific work he does. He just wants to do his job, and to do it superbly well. And now he’’s moving on to an exciting new professional opportunity. It sounds like it could be the chance of a lifetime, and we’’re genuinely, sincerely pleased for him. But that doesn’’t make it any easier to say goodbye to a dear friend and trusted colleague. Life has a way of throwing these curve balls at us. Just when we start to get comfortable with a person, a place or a situation, something comes along to alter the recipe. A terrific neighbor moves away. Someone in the family graduates. A child finds new love and loyalties through marriage. The family’’s principle bread-winner is laid off. Our ability to cope with change and disruption determines, to a great degree, our peace, happiness and contentment in life. But how do we do that Philosophers have considered the question for centuries, and their responses have been varied. According to the author of the Biblical book of Ecclesiastes, comfort can be found in remembering that "to every thing there is a season, and a time to every purpose under heaven." Kahlil Gibran urged his listeners to "let today embrace the past with remembrance, and the future with longing." A friend of mine who works for the government is fond of reminding his fellow bureaucrats that "survivability depends upon adaptability." And then there’’s Chris, the California surf-rat, who once told me that the answer to life’’s problems can be summed up in four words; "Go with the flow." "It’’s like surfing," Chris explained. "You can’’t organize the ocean. Waves just happen. You ride ’’em where they take you, then you paddle back out there and catch the next one. Sure, you’’re always hoping for the perfect wave where you can get, like, you know, totally tubular. But mostly you just take ’’em the way they come. It’’s not like you’’re trying to nail Jell-O (果冻布丁) to a tree, you know" I’’m not exactly sure, but I think Chris was saying that life is a series of events—both good and bad. No matter how deft (熟练的) your organizational skills, there will always be life-influencing factors over which you have no control. The truly successful person expects the unexpected, and is prepared to make adjustments should the need arise—as it almost always does. That doesn’’t mean you don’’t keep trying to make all your dreams come true. It just means that when things come up that aren’’t exactly in your plan, you work around them—and then you move on. Of course, some bumps along the road of life are easier to take than others. A rained-out picnic, for example, is easier to cope with than the sudden death of a loved one. But the principle is the same. "Change, indeed, is painful, yet ever needful," said philosopher Thomas Carlyle. "And if memory have its force and worth, so also has hope." We’’re going to miss Mark, just like you’’ll miss that graduate, that neighbor or that newlywed. But rather than dwell on the sadness of our parting, we’’ll focus on our hopes for a brighter future—for him, and for us. And then we’’ll go out and do everything we can to make that future happen. Until our plans change—again. We know from the article the following statement, EXCEPT________.

A. the more capable you are of handling changes, the easier it is for you to have a sense of happiness
B. everything is destined to end so it is wise to look into the future
C. today is always important than yesterday and tomorrow
D. the one who can well adapt himself to the surroundings is more likely to survive

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环宇公司计划用新没备替换现有的旧设备,旧设备预计尚可使用6年,旧设备账面价值为8万元,目前变价净收入为4万元。新设备投资额为12万元,预计使用6年。至第6年年末,新设备的预计残值为1.2万元,旧设备的预计残值为0.4万元。预计使用新设备可使企业在第1年增加营业收入4万元,第2~ 5年每年增加营业收入3万元,第6年增加营业收入3.2万元,使用新设备可使企业每年降低经营成本1.6万元,无建设期。该企业按直线法计提折旧,所得税税率为25%。 要求: (1)计算使用新设备比继续使用旧设备增加的投资额; (2)计算因旧设备提前报废发生的处理固定资产净损失抵税额; (3)计算使用新设备比使用旧设备每年增加的折旧额; (4)计算使用新设备比使用旧设备每年增加的营运成本, (5)计算使用新设备比使用旧设备每年增加的息前税后利润; (6)计算使用新设备比使用旧设备每年增加的净现金流量。

Passage 49Although English is not as old as Chinese, it is spoken by many people around the world every day. English speakers are always creating new words, and we are often able to know where most words come from. Sometimes, however, no one may really know where a word comes from. Did you ever think about why hamburgers are called hamburgers, especially when they are not made with ham About a hundred years ago, some men went to America from Europe. They came from a big city in Germany called Hamburg. They did not speak good English, but they ate good food. When some Americans saw them eating round pieces of beef, they asked the Germans what it was. The Germans did not understand the question and answered, "We come from Hamburg." One of these Americans owned a restaurant, and had an idea. He cooked some round pieces of beef like those which the men from Hamburg ate. Then he put them between two pieces of bread and started selling them. Such bread came to be called "hamburgers". Today, "hamburgers" are sold in many countries around the world. Whether this story is true or not, it certainly is very interesting. Knowing why any word has a certain meaning is interesting, too. The explanation, for most English words, can be found in any large English dictionary. According to the story, ______.

A. few Americans like hamburgers
B. hamburgers are made with beef
C. hamburgers are made with ham
D. hamburgers were first sold about a century ago

在固定资产更新改造决策中,因提前报废固定资产发生的净损失应计入处置年度的息税前利润,抵减当年所得税,增加当年现金净流量。 ( )

A. 对
B. 错

Passage 49Although English is not as old as Chinese, it is spoken by many people around the world every day. English speakers are always creating new words, and we are often able to know where most words come from. Sometimes, however, no one may really know where a word comes from. Did you ever think about why hamburgers are called hamburgers, especially when they are not made with ham About a hundred years ago, some men went to America from Europe. They came from a big city in Germany called Hamburg. They did not speak good English, but they ate good food. When some Americans saw them eating round pieces of beef, they asked the Germans what it was. The Germans did not understand the question and answered, "We come from Hamburg." One of these Americans owned a restaurant, and had an idea. He cooked some round pieces of beef like those which the men from Hamburg ate. Then he put them between two pieces of bread and started selling them. Such bread came to be called "hamburgers". Today, "hamburgers" are sold in many countries around the world. Whether this story is true or not, it certainly is very interesting. Knowing why any word has a certain meaning is interesting, too. The explanation, for most English words, can be found in any large English dictionary. Hamburg is______.

A. a kind of food
B. a round piece of beef
C. the name of a village
D. a city in Germany

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