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TEXT B Cancun means "snakepit" in the local Mayan language, and it lived up to its name as the host of an important World Trade Organization meeting that began last week. Rather than tackling the problem of their high agricultural tariffs and lavish farm subsidies, which victimize farmers in poorer nations, a number of rich nations derailed the talks. The failure by 146 trade delegates to reach an agreement in Mexico is a serious blow to the global economy. And contrary to the mindless cheering with which the breakdown was greeted by antiglobalization protesters at Cancun, the world’s poorest and most vulnerable nations will suffer most. It is a bitter irony that the chief architects of this failure were nations like Japan, Korea and European Union members, themselves ads for the prosperity afforded by increased global trade. The Cancan meeting came at the midpoint of the W.T.O.’ s "development round", of trade liberalization talks, one that began two years ago with an eye toward extending the benefits of freer trade and markets to poorer countries. The principal demand of these developing nations, led at Cancun by Brazil, has been an endto high tariffs and agricultural subsidies in ,the developed world, and rightly so. Poor nations find it hard to compete against rich nations’ farmers, who get more than $300 billion in government handouts each year. The talks appeared to break down suddenly on the issue of whether the W.T.O. should extend its rule- making jurisdiction into such new areas as foreign investment. But in truth, there was nothing abrupt about the Cancun meltdown. The Japanese and Europeans had devised this demand for an unwieldy and unnecessary expansion of the W.T.O.’ s mandate as a poison pill--to deflect any attempts to get them to turn their backs on their powerful farm lobbies. Their plan worked. The American role at Cancun was disappointingly muted. The Bush administration had little interest in the proposal to expand the W.T.O.’ s authority, but the American farm lobby is split between those who want to profit from greater access to foreign markets and less efficient sectors that demand continued coddling from Washington. That is one reason the United States made the unfortunate decision to side with the more protectionist Europeans in Cancun, a position that left American trade representatives playing defense on subsidies rather than taking a creative stance, alongside Brazil, on lowering trade barriers. This was an unfortunate subject on which to show some rare trans-Atlantic solidarity. The resulting "coalition of the unwilling" lent the talks an unfortunate north-versus-south cast. Any hope that the United States would take the moral high ground at Cancun, and reclaim its historic leadership in pressing for freer trade, was further dashed by the disgraceful manner in which the American negotiators rebuffed the rightful demands of West African nations that the United States commit itself to a clear phasing out of its harmful cotton subsidies. American business and labor groups, not to mention taxpayers, should be enraged that the administration seems more solicitous’ of protecting the most indefensible segment of United States protectionism rather than of protecting the national interest by promoting economic growth through trade. For struggling cotton farmers in sub-Saharan Africa, and for millions of others in the developing world whose lives would benefit from the further lowering of trade barriers, the failure of Cancun amounts to a crushing message fiom the developed world --one of callous indifference. Originally the Cancun meeting aimed at ______.

A. raising tariffs and agricultural subsidies in the developed countries
B. extending the benefits of fleer trade and markets to poorer countries
C. demanding continued support from Washington
D. United State’ commitment to a clear phasing out of its cotton subsidies

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TEXT D We come in different colors: red, black, white, yellow and brown, have a variety of political systems, social systems, religious views or none at all; we are different intellectually, have different educational systems, different socio-economic classes; psychologically we are normal, abnormal, neurotic, psychotic, we speak different languages, and have different customs and costumes. Studying human beings biologically and physiologically leads us to very different conclusions about how alike or different we are from each other. Very different indeed, every human being on the planet, all 5.3 billion of us, has the same number of bones, of the same type, serving the same purposes; each of us has 46 chromosomes, 23 from each parent, and these chromosomes, genes and the DNA and RNA of which they are integral parts, are in every single human being; every cell, every membrane, every tissue, and every organ is the same everywhere. We all have a heart, a circulatory system, 2 lungs, a liver, 2 kidneys, a brain and nervous system, a reproductive system, digestive and excretory systems, musculature, in short, we are the same biologically and our bodies perform the same functions everywhere on the planet. And as we learned in Shakespeare’s The Merchant of Venice, if you prick us, any of us, "do we not bleed" Of course we do, andwe bleed red blood no matter what the color of our skin, or the language we speak, the clothing we wear, the gods we worship, .or our geographical home. Man is of a Piece biologically; all equally effective organisms whether Amazon Indian, Australian aborigine, Parisian artist, Greek sailor, Chinese student, American astronaut, Russian soldier, or Palesfinian citizen. Well then, you ask, how is that so many groups of people disparage other groups, persecute them, and claim superiority over them Why is it that some groups of people still hunt animals, wear little or no clothing, have little or no technology, while others are very sophisticated in their technology, industry, transportation, communication, food gathering and storage It is, of course, a matter of culture and the civilization that emerges and evolves from it. Though man is man everywhere, where he lives, when he lives there, with whom he lives there, all affect how he lives: that is, what he believes, what he wears, his customs, his gods, his rituals, his myths and literature, his language and his institutions. These are man-made artifacts that each group develops over time, living together, facing the same problems, needing and desiring the same things. They axe his culture, his identity. The interactions of two powerful forces in all human life: nature (biology) and nurture (culture and civilization), shape us. Each culture has its own distinctive ways of seeing, feeling, thinking, speaking, believing, and just as no two humans are identical in all respects, so no two cultures are identical in all respects. But, wherever humans have lived and live today, there is culture with all of its elements embedded in a civilization that expresses that core of thought and feeling in its language, its institutions and other social organizations. All civilizations and the cultures that nourish them have hierarchies; social institutions, language, art of all kinds, religion or a system of spiritual beliefs of some kind, laws, customs, rituals (other than religious) and ceremonies. A study of anthropology and make it very clear that humans have created divisions and exacerbated superficial external difference for their own ulterior purposes whether political, social, economic or religious. The truth is that we are much more alike in very basic ways than we are different. If you wear one type of garment and I wear another, we both wear some kind of garment. Our culture demands it. If you speak one language and I another, we both speak so that others will understand us; we must communicate with each other. Nothing is gained by overemphasizing differences, but much is lost. If we understood our differences as cultural variations of our basic, universal humanity it could restore sanity and peace to this often turbulent world. Muslims and Jews, Catholics and Protestants, Serbs and Croats, blacks and whites, we are all human and need the same things to survive and to thrive. Different does not mean inferior or superior; it does not mean better or worse; right or wrong. It means only that artificial distinctions have been made by society, and these have denied our universal humanity that is cell deep and incontrovertible. Differences produce variety Of thought, feeling, and action and that can be very stimulating to peaceful and creative solutions to human problems. Can we accept our biological brotherhood and put aside our man-made, artificial, cultural enmities What men have made, their culture and civilizations, men can tmmake, can improve. What would be gained if we did that What would be lost The best title for this passage could be______.

A. Every One Is Created Equal
B. Culture And Civilization
C. Human Differences
D. Cultural Differences

(5)将排序后的工作表还保存在EXC.XLS工作簿文件中,工作表名不变。

In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. Mark the correct answer to each question on your answer sheet. Questions 1 to 5 are based on an interview with a chief-editor. At the end of the interview you will be given 10 seconds to answer each of the following questions. Now listen to the interview. Which of the following statements about the management trainee scheme is TRUE

A. Trainees are required to sign contracts initially.
B. Trainees’ performance is evaluate.d when necessary.
C. Trainees’ starting salary is 870 pounds.
D. Trainees cannot quit the management scheme.

案例分析题上海市一化妆品生产企业,为增值税一般纳税人,2011年度有关生产、经营情况如下:(1)销售成套化妆品30万件,开具增值税专用发票,注明销售额7200万元,销项税额1224万元;销售成套化妆品5万件,开具普通发票,取得销售收入额1404万元,销项税额204万元。本期外购已税化妆品用于连续生产化妆品,取得增值税专用发票已通过认证,发票上注明购货金额2470万元、增值税额419.90万元,每件成套化妆品单位成本90元。(2)接受某单位捐赠原材料一批,取得专用发票上注明货物金额30万元,进项税额5.10万元,专用发票已通过认证。(3)产品销售费用700万元、财务费用300万元、管理费用640万元(其中业务招待费60万元,新产品研究开发费用80万元)。(4)营业外支出科目反映业务如下:通过中国红十字会为红十字事业捐赠款20万元,因排污不当被环保部门罚款0.80万元,8月份发生固定资产意外事故损失35.10万元,10月取得保险公司赔款10万元,财产损失已报主管税务机关,允许税前扣除。(5)投资收益中科目反映业务如下:从境内居民企业(适用20%的税率)分回股息25万元;从境外A国分回股息15万元,A国的所得税税率为20%;国债利息收入10万元;国家发行的金融债券利息收入20万元。(6)2011年12月份购置并实际使用规定的环保专用设备一台,税务机关确定投资额351万元。化妆品消费税税率为30%,城市维护建设税和教育费附加的税率分别为7%和3%,计算结果保留两位小数。根据上述资料和税法有关规定,回答下列问题: 该企业2011年应纳企业所得税额为()万元。

A. 352.53
B. 352.54
C. 353.25
D. 356.60

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