题目内容
听力原文：M: Do you really want that much？ You usually have only a cup of milk for breakfast at home.
W: Well, it's different. I don't have to fix breakfast here. When you don't have to cook, you enjoy the meal more.
Q: What does the woman mean？
(17)
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某企业2012年因关联方债务担保确认了预计负债600万元，担保方并未就该项担保收取与相应责任相关的费用。假定税法规定与该预计负债有关的费用不允许税前扣除。那么2012年末该项预计负债的产生的暂时性差异为()万元。
M公司2009年实现利润总额700万元，适用的所得税税率为25％，当年接到环保部门的通知，支付罚款9万元，业务招待费超支14万元。国债利息收入28万元，年初“预计负债——产品质量担保费”余额为30万元。当年提取产品质量担保费20万元，实际发生产品质量担保费8万元。税法规定，企业因违反国家有关法律法规支付的罚款和滞纳金，计算应纳税所得额时不允许税前扣除，与产品售后服务相关的费用在实际发生时允许税前扣除。M公司2009年所得税费用为()万元。
听力原文：W: There'll be a meeting for the handicapped the week after next. They decided that every participant should wear a uniform.
M: Yeah. I'm the right man up to the designing job.
Q: What is the man going to do？
(16)
Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文： Animals perform. many useful and entertaining jobs. Dogs are particularly valuable in guiding the blind, protecting property, finding lost people, and hunting criminals. Horses are used in guarding herds, carrying men in lands when there are no roads and helping farmers work their lands. Pigeons have long been used to carry messages.
Dogs are extremely useful as companions for blind people. When a dog has been properly trained, he will always lead its blind master in the right direction and keep him out of danger. For example, seeing-eye dogs learn never to cross a busy road when cars are coming, even if their masters command them to do so.
Horses are also able to learn a lot of things. Horses that are used for guard or police duty must learn never to be frightened of noises, traffic and other disturbances. Therefore it is necessary for those who train them to be very patient and understanding.
Pigeons have a natural instinct to return home, even if they are far away and the trip is very hard and dangerous. Men utilize this instinct to send messages on small pieces of paper which are fastened to the pigeon's backs or legs. In wartime, pigeons have been known to fly as fast as 75 miles an hour and to cover a distance of 500 to 600 miles.
People have realized that although animals may not have the intelligence as human beings, they are smart enough to learn many things.
Questions 26 to 28 are based on the passage you have just heard.
26. What is the passage mainly about？
27. What can be inferred from the passage？
28. What is required for trainers of horses used for guard？
(27)
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