Text 4 To us, it seems so natural to put up an umbrella to keep the water off when it rains. But actually the umbrella was not invented as protection against rain. Its first use was as a shade against the sun. Nobody knows who first invented it, but the umbrella was used in very ancient times. Probably the first to use it were the Chinese, way back in the 1th century B.C. We know that the umbrella was used in ancient Egypt and Babylon as a sunshade. And there was a strange thing connected with its use: it became a symbol of honor and authority. In the Far East, in ancient times, the umbrella was allowed to be used only by royalty or by those in high office. In Europe, the Greeks were the first to use the umbrella as a sunshade. And the umbrella was in common use in ancient Greece. But it is believed that the first persons in Europe to use the umbrella as protection against the rain were the ancient Romans. During the Middle Ages, the use of the umbrella practically disappeared. Then it appeared again in Italy in the late sixteenth century. And again it was considered a symbol of power and authority. By 1680, the umbrella appeared in France, and later on in England. By the eighteenth century, the umbrella was used against rain throughout most of Europe. Umbrellas have not changed much in style during all this time, though they have become much lighter in weight. It was not until the twentieth century that women’ s umbrella began to be made, in a whole variety of colors. In Europe, the umbrella was first used against the rain ______.
A. during the Middle Ages
B. in Rome
C. by the eighteenth century
D. in Greece
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第三篇 Florida Hit by Cold Air Mass In January, 2003, the eastern two thirds of the United States was at the mercy of a bitterly cold air mass that has endangered Florida’s citrus trees, choked 3 northern harbors with ice and leftbewildered residents of North Carolina’s Outer Banks digging out of up to a foot of snow. The ice chill deepened as temperatures fell to the single digits in most of the South, with an unfamiliar dip below the freezing mark, as far South as parts of interior South Florida. Temperatures in Florida plunged, with West Palm Beach dropping to a record low of 2 degrees. "We couldn’t believe how cold it was," said Martin King, who arrived this week in Orlando from England "We brought shorts, T-shirt, and I had to go out and buy another coat." The temperature plunge posed a threat to Florida’s USS 9.1 billion-a-year citrus crop, more of which is still on the trees. Growers were hurrying to harvest as much of the fruit as possible before it was damaged by cold. "Time is of the essence in getting fruit to the plant," said Tom Rogers, a citrus grower who expected to see damage to oranges and grapefruit at that time. In Florida, Governor Jeb Bush signed an emergency order to eliminate the weight limit on trucks so citrus growers could get as much fruit to market as possible. Casey Pace, a spokeswoman for Florida Citrus Mutual, said growers had sprayed trees with sprinklers, which created a layer of ice and helped maintain a temperature near freezing. Citrus trees are considered in danger of damage if the temperature drops below minus 2 degrees Celsius for four hours or more. Snow ranging from a dusting to up to 30 centimeters blanketed the Carolinas, Tennessee and parts of Virginia. citrus n. 柠檬,柑橘;柑橘属果树 bewilder v. 使迷惑;使为难;……弄糊涂 sprinklern. 洒水器;洒水手 Celsius adj.摄氏的 shorts n. 宽松运动裤;男式短衬裤 Which statement is NOT true according to the last paragraph
A. Sprinklers were used to protect citrus trees from being damaged.
B. Citrus uees would be damaged if the temperature drops below minus 2~C for four hours
C. The Carolinas, Tennessee and parts of Virginia were covered with snow.
D. Florida Citrus Mutual sprayed trees with sprinklers for citrus growers.
第二节 完型填空 阅读下面短文,从短文后所给各题的四个选项(A、B、C和D)中,选出可以填入空白处的最佳选项。 From Monday until Friday (36) people are busy working or studying, but in the evenings and (37) weekends they are free to enjoy themselves. Some watch TV or go to the movies; (38) take part in sports. It depends on individual (39) . There are many different ways to spend our (40) time. (41) . everyone has some kind of hobby. It may be (42) from collecting stamps to (43) model planes. Some hobbies are very (44) ; others don’t cost (45) at all. Some collections (收藏品) are (46) a lot of money; others are valuable only (47) their owners. I know a man who (48) a coin collection worth thousands of dollars. A short time ago, he got a (49) fifty cent piece by (50) $250. He was very happy about his collection and thought the price was (51) . On the contrary, my youngest brother (52) match boxes. He has almost 6,000 of them. But I (53) if they are worth any money. However, for my brother they are very (54) . Nothing makes him (55) than to find a new match box for his collection.
A. the other
B. others
C. the others
D. the rest
第三篇 Florida Hit by Cold Air Mass In January, 2003, the eastern two thirds of the United States was at the mercy of a bitterly cold air mass that has endangered Florida’s citrus trees, choked 3 northern harbors with ice and leftbewildered residents of North Carolina’s Outer Banks digging out of up to a foot of snow. The ice chill deepened as temperatures fell to the single digits in most of the South, with an unfamiliar dip below the freezing mark, as far South as parts of interior South Florida. Temperatures in Florida plunged, with West Palm Beach dropping to a record low of 2 degrees. "We couldn’t believe how cold it was," said Martin King, who arrived this week in Orlando from England "We brought shorts, T-shirt, and I had to go out and buy another coat." The temperature plunge posed a threat to Florida’s USS 9.1 billion-a-year citrus crop, more of which is still on the trees. Growers were hurrying to harvest as much of the fruit as possible before it was damaged by cold. "Time is of the essence in getting fruit to the plant," said Tom Rogers, a citrus grower who expected to see damage to oranges and grapefruit at that time. In Florida, Governor Jeb Bush signed an emergency order to eliminate the weight limit on trucks so citrus growers could get as much fruit to market as possible. Casey Pace, a spokeswoman for Florida Citrus Mutual, said growers had sprayed trees with sprinklers, which created a layer of ice and helped maintain a temperature near freezing. Citrus trees are considered in danger of damage if the temperature drops below minus 2 degrees Celsius for four hours or more. Snow ranging from a dusting to up to 30 centimeters blanketed the Carolinas, Tennessee and parts of Virginia. citrus n. 柠檬,柑橘;柑橘属果树 bewilder v. 使迷惑;使为难;……弄糊涂 sprinklern. 洒水器;洒水手 Celsius adj.摄氏的 shorts n. 宽松运动裤;男式短衬裤 King’s statement that "We brought shorts, T-shirt, and I had to go out and buy another coat." shows that ______.
A. he was caught’by the sudden cold
B. he needed formal clothes
C. fashion in Florida is tempting
D. Florida is hot compared with England
甲企业为增值税一般纳税人,2012年4月份发生如下经济业务: (1)根据供电部门通知,企业本月应付电费10万元。其中生产车间电费8万元,企业行政管理部门电费2万元。 (2)购入一批材料,价款为100万元,增值税专用发票上注明的增值税税额17万元,款项尚未支付。 (3)管理部门委托外单位修理机器设备,对方开来的专用发票上注明修理费用10万元,增值税税额1.7万元,款项已用银行存款支付。 (4)建造厂房领用生产用原材料20万元,其购入时支付的增值税为3.4万元。 (5)出售一栋办公楼,出售收入1000万元已存入银行。该办公楼的账面原价为800万元,已提折旧200万元;出售过程中用银行存款支付清理费用5万元。销售该项固定资产适用的营业税税率为5%。 要求:根据上述资料,不考虑其他因素,分析回答下列小题。 (答案中金额单位用万元表示) 根据上述资料,下列会计处理中,正确的是______。
A. 出售办公楼应交营业税应通过“固定资产清理”科目核算
B. 出售办公楼使营业外收入增加345万元
C. 上述业务影响营业利润的金额为-12万元
D. 上述业务使利润总额增加333万元