题目内容
出口销售退回。 (1)出口商品在出仓后，如因种种原因没有出口即被退回(用习题1至习题2数据)，作会计分录。 (2)如商品出口销售后遭到退货，则要根据退货的原因及经与国外客户协商同意后，按不同情况作不同的账务处理。 (3)现假设上列遭国外退货的产品不再运回国内．而改由委托境外客户或经销商代销。此时，应由双方重新订立寄售协议。寄售的合同一般只规定供代销参考用的价格，货款须待销售以后根据实际销售价格及合同规定方式进行结算。当订立寄售合约后，由国外受托方出具了收货数据,财务部门对此审核无误后作会计分录。 (4)对改为寄售前，原支付的国内外费用如应由我方承担责任，作会计分录。 (5)当收到境外代销商寄来已出售商品清单时，根据已售商品清单所附的发票副本，经核对所寄售商品的数量、单价、金额准确无误，记为：代销商品的收入为9400美元，实际销售价较合同参考价减少100美元(但不低于参考价的下限)。国外受托方扣除5%佣金，计470美元，支付国外仓储费250美元，余额8680美元汇入企业账户，设当日银行买入价为1美元=6.83元人民币，作会计分录。 (6)结转寄售成本。在作了海外寄售商品的销售实现账务处理后，应同时结转寄售商品的销售成本，作会计分录。 (7)凡寄售或委托代销商品在境外发生溢缺，应按合约规定分清双方的责任,并将溢缺商品的金额先转列入“待处理财产损溢”账户，随后根据不同情况再行处理。凡溢缺的货物在尚未销售之前发生的，则只需调整“委托代销商品”账户，作借记“委托代销商品”账户，贷记“待处理财产损溢”账户，或作相反的会计分录。如寄售或委托代销商品已作了销售处理，并由海外购货方发现短缺，此时必须先根据短缺数量及原销售价格调整销售收入，同时按原结转生产成本或进价来调整销售成本，作会计分录。
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Auctions are public sales of goods, conducted by an officially approved auctioneer. He asks the crowd assembled in the auction room to make offers, or "bids", for the various items on sale. He encourages buyers to bid higher figures, and finally names the highest bidder as the buyer of the goods. This is called "knocking down" the goods, for the bidding ends when the auctioneer bangs a small hammer on a table at which he stands. This is often set on a raised platform called a rostrum. The ancient Romans probably invented sales by auction, and the English word comes from the Latin auctio, meaning "increase". The Romans usually sold in this way the spoils taken in war; these sales were called sub basra, meaning "under the spear", a spear being stuck in the ground as a signal for a crowd to gather. In England in the eighteenth and nineteenth centuries goods were often sold "by the candle", a short candle was lit by the auctioneer, and bids could be made while it stayed alight. Practically all goods whose qualities vary are sold by auction. Among these are coffee, hides, skins, wool, tea, cocoa, furs, spices, fruit and vegetables and wines. Auction sales are also usual for land and property, antique furniture, pictures, rare books, old china and similar works of art. The auction rooms at Christie’s and Sotheby’s in London and New York are world-famous. An auction is usually advertised beforehand with full particulars of the articles to be sold and where and when they can be viewed by prospective buyers. If the advertisement cannot give full details, catalogues are printed, and each group of goods to be sold together, called a "lot", is usually given a number. The auctioneer need not begin with Lot 1 and continue in numerical order, he may wait until he registers the fact that certain dealers are in the room and then produce the lots they are likely to be interested in. The auctioneer’s services are paid for in the form of a percentage of the price the goods are sold for. The auctioneer therefore has a direct interest in pushing up the bidding as high as possible. The auctioneer must know fairly accurately the current market values of the goods he is selling, and he should be acquainted with regular buyers of such goods. He will not waste time by starting the bidding too low. He will also play on the rivalries among his buyers and succeed in getting a high price by encouraging two business competitors to bid against each other. It is largely on his advice that a seller will fix a "reserve" price, that is, a price below which the goods cannot be sold. Even the best auctioneers, however, find it difficult to stop a "knockout", whereby dealers illegally arrange beforehand not to bid against each other, but nominate one of themselves as the only bidder, in the hope of buying goods at extremely low prices. If such a "knockout" comes off, the real auction sale takes place privately afterwards among the dealers. The auctioneer may decide to sell the "lots" out of order because ______.
The teaching of English as a second language (ESL) in schools has had a history of conflicting arguments, interesting innovations and some very positive methodological changes. To understand the present situation, it is necessary to consider the past and the wider educational context which has a hearing on it.Until quite recently, approaches to ESL work have been strongly influenced by methods developed to teach English as a foreign language to older learners. These methods placed much emphasis on drills, exercises and remedial programs that focus on language in abstraction. 46) The prescriptive nature of such methods and the demands they made on the teacher’s time developed the belief that ESL work could be tackled only by the specialist ESL teacher working with small groups of children. Such an approach does not fit comfortably into current notions of learning and teaching in the primary school, nor does it sufficiently equip ESL learners in the secondary school to benefit from normal schooling. 47) In prescribing what language is to be taught, it has ignored what children bring to the learning task and the choices they make about how and what they want to learn. Furthermore, the location and organization of language provision did not measure up to the demand. 48)The language centers and English language services all contributed to providing special and concentrated teaching of English as a second language in small groups, varying in size from four or five to fifteen. Whatever the pattern of provision, the main aim was to give pupils sufficient English to enable them to join normal schools as quickly as possible. The success of such special provision depended very much on the close and constant liaison of language teachers with the subject teachers and the class teachers and on the continuity of learning experiences provided by them. 49)One of the important disadvantages of language centers and withdrawal groups was that ESL children were being taught away from those English -speakers who provide the most powerful models, i. e. their peer group. Peer-group interaction is an important element in any learning situation, but its particular strengths in a classroom with ESL learners cannot be overemphasized.50) The separation of second language learners from the mainstream classroom cannot easily be justified on educational grounds, since in practice it leads to both their curriculum and language learning being impoverished. Notes: context 环境。bear on 对......有影响，关系到...... 。例如：I don’t see how this bears on the matter. (我不明白这一点与那些事的关系。)liaison n. 联结。liaison of A with A与B之间的联系。 55
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. 34（）
Auctions are public sales of goods, conducted by an officially approved auctioneer. He asks the crowd assembled in the auction room to make offers, or "bids", for the various items on sale. He encourages buyers to bid higher figures, and finally names the highest bidder as the buyer of the goods. This is called "knocking down" the goods, for the bidding ends when the auctioneer bangs a small hammer on a table at which he stands. This is often set on a raised platform called a rostrum. The ancient Romans probably invented sales by auction, and the English word comes from the Latin auctio, meaning "increase". The Romans usually sold in this way the spoils taken in war; these sales were called sub basra, meaning "under the spear", a spear being stuck in the ground as a signal for a crowd to gather. In England in the eighteenth and nineteenth centuries goods were often sold "by the candle", a short candle was lit by the auctioneer, and bids could be made while it stayed alight. Practically all goods whose qualities vary are sold by auction. Among these are coffee, hides, skins, wool, tea, cocoa, furs, spices, fruit and vegetables and wines. Auction sales are also usual for land and property, antique furniture, pictures, rare books, old china and similar works of art. The auction rooms at Christie’s and Sotheby’s in London and New York are world-famous. An auction is usually advertised beforehand with full particulars of the articles to be sold and where and when they can be viewed by prospective buyers. If the advertisement cannot give full details, catalogues are printed, and each group of goods to be sold together, called a "lot", is usually given a number. The auctioneer need not begin with Lot 1 and continue in numerical order, he may wait until he registers the fact that certain dealers are in the room and then produce the lots they are likely to be interested in. The auctioneer’s services are paid for in the form of a percentage of the price the goods are sold for. The auctioneer therefore has a direct interest in pushing up the bidding as high as possible. The auctioneer must know fairly accurately the current market values of the goods he is selling, and he should be acquainted with regular buyers of such goods. He will not waste time by starting the bidding too low. He will also play on the rivalries among his buyers and succeed in getting a high price by encouraging two business competitors to bid against each other. It is largely on his advice that a seller will fix a "reserve" price, that is, a price below which the goods cannot be sold. Even the best auctioneers, however, find it difficult to stop a "knockout", whereby dealers illegally arrange beforehand not to bid against each other, but nominate one of themselves as the only bidder, in the hope of buying goods at extremely low prices. If such a "knockout" comes off, the real auction sale takes place privately afterwards among the dealers. A candle used to burn at auction sales ______.
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