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信用社根据原始单证或业务事项自行填制凭以记账的凭证是基本凭证。基本凭证按其性质分为八类，分别是：现金收入凭证、现金付出凭证、转账借方凭证、转账贷方凭证、特种转账借方凭证、、和__。

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We say in America that only two things in life are unavoidable: death and taxes.Most cities and/or states in the US collect a sales tax on almost everything you buy. When you move into a new community, it is a good idea to ask how much the local sales tax is, and what items are and are not taxable. Both taxable items and the amount of tax vary considerably from place to place, from one or two percent in some places up to eight or ten in others. The New York City sales tax, for example, is currently 8%, so if you buy a pair of ＄ 40 shoes you will actually have to pay ＄ 43.20. This makes paying and getting correct change much more difficult.Another thing that makes service exchanges more complicated is tipping. Waiters and waitresses, cab drivers, barkers and all sorts of other people must be tipped in most places. Their employers give them low wages because it is expected that customers will make up the difference. If you don’t, the service person can’t earn a living. Tipping also varies from place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much. What often makes service exchanges more complicated in America than in other countries（）and（）

A -- Fortune MagazineB -- Business Life MagazineC -- Publisher’s WeeklyD -- Industry Net ReportE -- The Journal of CommerceF -- Government ExecutiveG -- Business WireH -- UK Business NewsI -- Advertising AgeJ -- Internet Advertising ReportK -- Media CentralL -- Yahoo! Advertising NewsM -- Law News NetworkN -- Marketing OnlineO -- American City Business Journals （）传媒中心（）互联网广告报道

We say in America that only two things in life are unavoidable: death and taxes.Most cities and/or states in the US collect a sales tax on almost everything you buy. When you move into a new community, it is a good idea to ask how much the local sales tax is, and what items are and are not taxable. Both taxable items and the amount of tax vary considerably from place to place, from one or two percent in some places up to eight or ten in others. The New York City sales tax, for example, is currently 8%, so if you buy a pair of ＄ 40 shoes you will actually have to pay ＄ 43.20. This makes paying and getting correct change much more difficult.Another thing that makes service exchanges more complicated is tipping. Waiters and waitresses, cab drivers, barkers and all sorts of other people must be tipped in most places. Their employers give them low wages because it is expected that customers will make up the difference. If you don’t, the service person can’t earn a living. Tipping also varies from place, generally in the area of 15% of your bill (before taxes), but again you should ask local residents whom to tip and how much. How much do you actually have to pay if you buy an item priced at ＄100 in New York City（）

[听力原文]11-15A university professor recently made several tests with different animals to find out which was the most clever. He found out that the monkey was cleverer than the other animals he studied.In one test the professor put a monkey in a room where there were several small boxes. Some boxes were inside other boxes. Inside one small box was some food. The professor wanted to watch the monkey and find out how long it would take the monkey to find the food. The professor left the room. He waited a few minutes outside the door. Then he got down on his knees and put his eye to the keyhole. What did he see To his surprise, he found himself looking into the eye of the monkey. The monkey was on the other side of the door looking at the professor through the keyhole, checking to see if the professor had really left! What’s inside the small box（）was inside one of the small boxes.