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Questions 16~20 Marjorie McMillan, head of radiology at a veterinary hospital, found out by reading a letter to the editor in her local newspaper. Pamela Goodwin, a labor-relations expert at General Motors, happened to see a computer printout. Stephanie Odle, an assistant manager at a Sam’s Club store, was slipped a co-worker’s tax form Purely by accident, these women learned they were making less than their male or, in Goodwin’s case, white colleagues at work. Each sued for pay discrimination under federal law, lucky enough to discover what typically stays a secret. "People don’t just stand around the watercooler to talk about how much they make," says McMillan. This, as they say, is the real world, one in which people would rather discuss their sex lives than salaries. And about a third of private employers actually prohibit employees from sharing pay information. It is also a world that the U. S. Supreme Court seems unfamiliar with. The Justices recently decided 5 to 4 that workers are out of luck if they file a complaint under Title Ⅶ—the main federal antidiscrimination law—more than 180 days after their salary is set. That’s six measly months to find out what your co-workers are making so that you can tell whether you’re getting chiseled because of your sex, race, religion or national origin. How many of the roughly 2,800 such complaints pending before the Equal Employment Opportunity Commission will fizzle because of this new rule is hard to say. Less of a mystery, though just as troubling, is how the court reached its decision. Lilly Ledbetter filed the case against Goodyear Tire & Rubber Co. because at the end of a 19-year career, she was making far less than any of 15 men at her level She argued that Goodyear violated Title Ⅶ every time it gave her a smaller paycheck. Her complaint was timely, she said, because she filed it within 180 days of her last check. But the court majority read the statute to mean that only an actual decision to pay Ledbetter less could be illegal, and that happened well outside the 180-day period. A statute’s ambiguous wording is fair game, but why read it to frustrate Title Ⅶ’s purpose: to ease pay discrimination in a nation where women make only 77¢ on average for every $1 that men earn And while employers might like this decision, they could end up choking on the torrent of lawsuits that might now come their way. "The real message is that if you have any inkling that you are being paid differently, you need to file now, before the 180 days are up," says Michael Foreman of the Lawyers’ Committee for Civil Rights. All this sounds familiar. In June 1989, the Supreme Court issued three decisions that sharply limited the right to sue over employment discrimination. A day after the most prominent ruling, in Wards Cove v. Atonio, Senator Howard Metzenbaum (D., Ohio) declared that he would introduce a bill to overturn the decisions. It took civil rights advocates and their congressional allies eight months to introduce legislation. President George H. W. Bush vetoed the first version, arguing that it would encourage hiring quotas. Finally, in late 1991, the Democratic Congress and the Republican President reached a compromise fashioned by Senators John Danforth (R., Mo.) and Edward Kennedy (D., Mass.). It became the Civil Rights Act of 1991 and overturned parts of eight high-court decisions. Now, Foreman and others are working on a bill to overturn the Ledbetter case, and Senators Hillary Clinton and Barack Obama, among others, have expressed interest. A Democratic Congress may well cooperate, though with a Republican again in the White House, final legislation before next year’s elections isn’t guaranteed. In any event, we probably won’t see the kind of groundswell that shifted the law toward workers in 1991 because civil rights advocates aren’t sure these Justices are a threat to workers’ rights. Last June, for example, they made it harder for employers to retaliate against employees who complain of discrimination. That left the Ledbetter ruling looking particularly clueless. "I heard the decision and thought, what is wrong with this court" says McMillan. "It just doesn’t live in the real world. \ It can be implied from the passage that ______.

A. there will be a new law against pay discrimination in the near future
B. it is not very likely that the law could be dramatically shifted to the interests of the working population
C. civil right advocates will never give up until they succeed in overturning the Ledbetter case
D. the Democratic Congress may cooperate with a Republican in pushing a final legislation against pay discrimination

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Questions 6 to 10 are based on the following news.

A. No sufficient security has been provided to the witnesses and lawyers.
B. Not every defendant has been offered an attorney.
C. Some lawyers threatened to boycott the trial.
D. Saddam Hussein refused to turn up at the new phase of the trial.

Questions 11~15 It has been a lousy few years for much of the media, and 2008 has offered no respite. But to quote the hideous’70s band Bachman Turner Overdrive, b-b-b-baby, you just ain’t see n-n-nothing yet. Because on top of the wrenching change affecting essentially every non-online media, here comes a very scary-looking economic downturn. Think of the recession, says Barclays analyst Anthony DiClemente, "as a vine growing up a wall. Except instead of a healthy vine, like at Wrigley [Field], it’s like—’feed me, Seymour’— from The Little Shop of Horrors. " Forgive the surfeit of pop-culture jokes. I’m only trying to inject levity into an extremely grim picture. According to ad tracker TNS Media Intelligence, which provided all such figures for this column, automotive and financial services were the No. 1 and No. 3 U. S. ad categories last year. We all know what happened to the latter in recent months. In 2007, Merrill Lynch, Lehman Brothers, Bear Stearns, and Washington Mutual spent $ 213.1 million on advertising. Even if those companies’ new owners spend something to reassure old customers, you’re likely looking at a nine- figure sum sucked out of the ad marketplace by those guys alone. And when major carmakers report sales drops of 30%, boffo ad buys do not follow. Ford Motor’s ad spending was down over 31% for the first half of this year. Car sales’ slide has accelerated since. In case you’re wondering, the No.2 ad category was retail, which is now under severe pressure as consumers spend less. The consequences of all this contraction are readily apparent when you talk to key media executives. Magazines sell ads long before they appear, and advertisers already are making noises about cutting back in the first half of 2009, says one senior executive in that industry. "Everyone says they are going to keep advertising in a downturn," says another executive, who has run major sales organizations in different media. "But not everyone actually does it. That’s just the reality of having to report earnings and profits." And while the wealthiest consumer may remain relatively untouched, those who have recently traded up to high-end products may slam the brakes on such consumption, raising chances that luxury advertisers will be affected, too. Food looks more likely to stay stable. One mordant TV executive puts it this way. "The auto industry is out. And Campbell’s Soup is in. " How the dollars flow—or rather don’t flow—in any downturn can shape events in ways obscured until much later. As strange as it sounds today, the tech bust that started in 2000 meant that total dollars spent on online display advertising declined 21% between 2001 and 2002. And as strange as it sounds today, many established media organizations used that decline as a rationale for deemphasizing the Web in favor of their traditional businesses—and underinvestment allowed all manner of Web-only startups to outflank them in the one medium that’s still growing. While online display ads will still be up in ’09, says BMO Capital Markets analyst Leland Westerfield, that growth rate will likely slow. Look for search advertising to hold up, so Google should be hurt the least. Elsewhere, Barclay’s DiClemente suggests, the slowdown’s effects will move up a media ladder of sorts, starting with newspapers, magazines, radio, local TV, and then hitting broadcast and—possibly—cable TV. There’s a "high probability," he says, that the "advertising malaise spreads to network TV"—the one long-running medium that’s held steadiest as others have fallen off. DiClemente is forecasting a 5.5% pullback in ad spending next year, with only Web and cable TV posting ad upticks. It may be hard to conjure a scenario worse than today’s, given what radio, local TV, and newspapers are currently experiencing. This has been a year, in which many unthinkable things have happened—newspaper executives, for instance, mulling which days of the week they won’t publish. But the coming downturn means that what once was unthinkable ... well, you better start thinking it. TV executive says: "The auto industry is out. And Campbell’s Soup is in.", because ______.

A. cash-rich consumers will remain untouched in sluggish economy
B. people will pay more attention on food than automobiles
C. luxuries will lose some of the buyers while necessities of existence still cover big market share
D. ad industry should pay more attention to ordinary people’s life

企业出售一套已使用8年的生产设备,取得变卖收入100万元,已存入银行。该设备账面价值420万元,以直线法计提折旧,预计使用10年,净残值收入为20万元。以银行存款支付清理费12万元,营业税税率为5%。 要求:编制生产设备变卖处理的会计分录,计算处理该设备的净损益。

Questions 16 to 20 are based on the following talk.

A. Why do people fall asleep
B. Three kinds of sleep disorders.
C. The treatment for sleep disorders.
D. Staying up too late can be harmful.

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