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Section Ⅰ Use of English Directions: Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points) China’s entry into the WTO actually represents the result of a three-sided win-win situation--China, the United States and the WTO. China, still a developing country, has a total economic capacity (1) seventh worldwide, and is the 10th largest nation (2) trade worldwide. In the 21st century, China’s economy will greatly (3) the world economy. Without China, the WTO is (4) , and its role greatly (5) Thus, China’s entry into the WTO is ,necessary for the WTO to (6) its universality. (7) the United States, China’ s entry into the WTO will realize the general needs of the development (8) and the mutual interests of Sino-U. S. (9) trade, and will help gradually solve the problem of huge deficits in the U.S. trade with China. As for China, through 13 years of difficult negotiations, China has finally realized its (10) of joining the WTO as a developing country: the bilateral agreement between China and the United States (11) this fundamental principle. China’s entry into the WTO as a developing country is (12) great significance, implying as it does that China will enjoy, according to law, a developing country’s preferential arrangements, protection of and export subsidies for its embryonic industries, as well as elastic stipulations in the tariff system. For example, China will (13) for a six-year period a 25 percent import tax rate for its auto industry; in the agriculture sector, most of markets (wheat, maize, rice, cotton, sugar, and fertilizer) will be franchised by the State so as to ensure the State has (14) means of macroeconomic control, there by (15) farmers’ interests; and the banking sector will gradually open during a transitional period. Moreover, in some sectors, the markets will still remain closed, or, at least, the ’opening of these markets has to be specifically (16) by the Chinese government. Only developing countries have the right to enjoy the above-mentioned buffer opportunities. The Sino-U. S. agreement further contains no (17) prohibiting China from adopting WTO exceptional clauses; instead, China can adopt exceptional clauses which are exclusively (18) to developing countries. This objectively recognizes that China enjoys status of a developing country and means that China can adopt such exceptional clauses as protection of its infant industries. Should its domestic markets be seriously affected or harmed by external factors China can adopt temporary measures to compensate. In short, China’s (19) to the WTO as a developing country ensures that China’s obligations to the WTO are (20) with its current development level, thus greatly reducing the negative effects to China’s industries resulting from its entry into the WTO. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.3（）
华夏股份有限公司为发行A股的上市公司(以下简称华夏公司)，适用的增值税税率为17%。2008年年度报告在2009年3月15日经董事会批准报出。在2008年年报审计中，注册会计师发现了下列情况： (1) 2008年12月31日华夏公司拥有A公司80%的股权，A公司资产总额4000万元，负债总额4500万元，因资不抵债生产经营处于困难境地，为此，华夏公司决定不将A公司纳入合并范围。为帮助A公司摆脱困境，华夏公司董事会决定在2009年再投入2000万元对A公司进行技术改造，以提高A公司产品的竞争能力。 (2) 2008年7月1日华夏公司销售一台大型设备给B公司，采取分期付款方式销售，分别在2009年6月末、2010年6月末和2011年6月末各收取1000万元(不含增值税)，共计3000万元。华夏公司在发出商品时未确认收入，经询问，华夏公司将在约定的收款日按约定收款金额分别确认收入。已知该大型设备的成本为2100万元，银行同期贷款利率为6%。华夏公司在发出商品时的账务处理是： 借：发出商品 2100 贷：库存商品 2100 (3) 2008年10月1日，华夏公司用闲置资金购入股票450万元，作为交易性金融资产，至年末该股票的收盘价为420万元，华夏公司将跌价损失冲减了资本公积30万元。华夏公司的账务处理是： 借：资本公积——其他资本公积 30 贷：交易性金融资产 30 (4) 2008年6月30日，华夏公司支付现金800万元购入用于出租的房屋，将该房屋作为投资性房地产，采用公允价值模式计量。华夏公司购入时的账务处理是： 借：投资性房地产800 贷：银行存款800 2008年末该房屋的公允价值为850万元，华夏公司将公允价值变动计入当期损益： 借：投资性房地产 50 贷：公允价值变动损益 50 将下半年租金收入60万元计入投资收益： 借：银行存款 60 贷：投资收益 60 经了解，华夏公司处于偏僻地区的出租用房屋，因无法取得公允价值而采用成本模式计量。在成本模式下，房屋的折旧年限为20年，预计净残值为0，采用直线法计提折旧。 (5) 2007年1月，华夏公司支付2000万元购入一项非专利技术，作为无形资产入账。因摊销年限无法确定，未对该非专利技术进行摊销。2007年末，该非专利技术出现减值的迹象，华夏公司计提了200万元资产减值损失。2008年年末，华夏公司认为该减值的因素已经消失，将计提的资产减值损失作了全额冲回。华夏公司的账务处理是： 借：无形资产减值准备 200 贷：资产减值损失 200 (6) 2008年12月20日，华夏公司准备将一台五成新设备出售。该设备原值为400万元，已提折旧200万元，未计提减值准备；在转换为持有待售资产时，其公允价值减去处置费用的金额为230万元。华夏公司的账务处理是： 借：累计折旧 30 贷：公允价值变动损益 30 (7) 2008年12月18日，华夏公司向C公司销售商品一批，取得收入5000万元(不含税)，货款未收到。2009年1月，C公司提出该商品存在质量问题要求退货，华夏公司经与C公司反复协商，达成一致意见：华夏公司给予折让5%，C公司放弃退货的要求。华夏公司在开出红字增值税专用发票后，在2009年1月所作的账务处理是： 借：主营业务收入(5000×5%) 250 应交税费——应交增值税(销项税额) 42.5 贷：应收账款 292.5 [要求]1.分析说明华夏公司不将A公司纳入合并范围是否正确。
Section Ⅰ Use of English Directions: Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points) China’s entry into the WTO actually represents the result of a three-sided win-win situation--China, the United States and the WTO. China, still a developing country, has a total economic capacity (1) seventh worldwide, and is the 10th largest nation (2) trade worldwide. In the 21st century, China’s economy will greatly (3) the world economy. Without China, the WTO is (4) , and its role greatly (5) Thus, China’s entry into the WTO is ,necessary for the WTO to (6) its universality. (7) the United States, China’ s entry into the WTO will realize the general needs of the development (8) and the mutual interests of Sino-U. S. (9) trade, and will help gradually solve the problem of huge deficits in the U.S. trade with China. As for China, through 13 years of difficult negotiations, China has finally realized its (10) of joining the WTO as a developing country: the bilateral agreement between China and the United States (11) this fundamental principle. China’s entry into the WTO as a developing country is (12) great significance, implying as it does that China will enjoy, according to law, a developing country’s preferential arrangements, protection of and export subsidies for its embryonic industries, as well as elastic stipulations in the tariff system. For example, China will (13) for a six-year period a 25 percent import tax rate for its auto industry; in the agriculture sector, most of markets (wheat, maize, rice, cotton, sugar, and fertilizer) will be franchised by the State so as to ensure the State has (14) means of macroeconomic control, there by (15) farmers’ interests; and the banking sector will gradually open during a transitional period. Moreover, in some sectors, the markets will still remain closed, or, at least, the ’opening of these markets has to be specifically (16) by the Chinese government. Only developing countries have the right to enjoy the above-mentioned buffer opportunities. The Sino-U. S. agreement further contains no (17) prohibiting China from adopting WTO exceptional clauses; instead, China can adopt exceptional clauses which are exclusively (18) to developing countries. This objectively recognizes that China enjoys status of a developing country and means that China can adopt such exceptional clauses as protection of its infant industries. Should its domestic markets be seriously affected or harmed by external factors China can adopt temporary measures to compensate. In short, China’s (19) to the WTO as a developing country ensures that China’s obligations to the WTO are (20) with its current development level, thus greatly reducing the negative effects to China’s industries resulting from its entry into the WTO. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.1（）
Part B Directions: You are going to read a list of headings and a text about cross-border marriage. Choose the most suitable heading from the list A - F for each numbered paragraph (41 - 45).The first and last paragraphs of the text are not numbered. There is one extra heading which you do not need to use. Mark your answers on ANSWER SHEET 1. (10 points) A. Town hall, a happy bride and groom B. Temple and atheistic groom C. Wedding hall D. Angels, children escorting the bride E. The foreign groom and the local bride F. The golden wedding-ring was put on her finger Ornamenting the two fingers is only the first step of the "long march". Angel was never as overloaded as today, running from here to there, busy ordering invitation cards and wedding clothes, booking church and restaurant, checking availability of the photographer, the pastor and the official in the town hall, looking for a new home. She was happy and excited. However this long wedding preparation process loaded down with trivial details, gave me a big headache. In France, more and more French cohabit instead of marrying. However, when they decide to marry, they still take their wedding ceremony seriously and usually follow the never changing three traditional chapters. 41._____________________________ The third chapter is the wedding breakfast followed by a dance. (The first and the second chapter are the civil wedding and the church wedding). After the church wedding, the newly-weds normally invite their parents and friends to take part in a sumptuous meal and dance in the evening. After champagne flutes are raised all around, the dancing starts. The newly-weds take the lead, dancing lightly and finish the evening by tiredly tripping into their bridal chamber and thus terminate the last chapter of the French marriage. 42._____________________________ I grew up in the last seventies and early eighties, the "simple wedding" advocated by the Chinese government had been ingrained in any mind. One day finally I could not help revealing my wish for a simple wedding:" Darling, your wedding plans are far too long and over-elaborate. Let’s simplify them and reduce three chapters to only one. It’s enough to get married in the town hall!" " No! Marriage is the most important event in my life. I want to make it grand and unforgettable." Angel refused to concede. However I really wanted to escape the church wedding. "Honey, I wasn’t baptized and being an atheist, I am not allowed to go to church. A church wedding is a burden for an atheist like me, and the church wedding for an atheist is also against church rules!" I presented my views vehemently, believing I had the best excuse in the world. "My dear, marriage is a sacred affair; we must go to the church. You are only aware of one aspect of a thing, but ignorant of another. I am a Protestant; there are no strict canons and mumbo-jumbos in Protestantism. If one of the two is Protestant, they are still allowed to marry in a Protestant church." I was rendered speechless. 43._____________________________ The sacred moment arrived. The foreign groom and the local bride, surrounded by her family members, arrived at the marriage hall. "Do you take this woman as your wife " " Yes! "A myriad of thoughts welled up in my mind: "I’d quit my highly-coveted job in China and gone through innumerable trials and tribulations to come to Europe to join my Chinese lover, but I was jilted. Now I’d found an oasis of love, but far from my homeland. The girl with me today, though from a different cultural background, with a different way of thinking and behaving, is simple, pure and kind-hearted like an angel. I’d suffered from the wandering life in Europe. But after suffering comes happiness. In a few minutes she will proclaim the end of my wandering and homeless life." Full of deep feeling, I gazed at this western beauty, shining with dazzling splendor and held her hand tight in mine. 44._____________________________ "Do you take this man as your husband T" Brimming with tears, choking with sobs, Angel nodded her approval. Being a traditional French girl, she’d never expected that she would have fallen into the temptation of the "good but cheap Chinese merchandise "before her and would have crossed the frontier between Chinese and French cultures to marry a man with an exotic accent and a flat nose! 45._____________________________ The church was resounding with the wedding sonata, Angel and I walked up to the pastor to the beat of the music. Hand in hand, heart with heart, full of tender affection, we gave all the right answers to his questions. The golden wedding-ring on her left finger and paired up with her engagement ring on the right ring finger, both complementing each other’s radiance and beauty. Angel, now with two rings, became a real "valuable" bride. She slipped my finger with a simple ring onto my finger, and at the same time capturing my wandering heart. That evening, I, the foreign groom, with my Erru, two-stringed Chinese violin, together with Angel, the local bride, with her violin, successfully performed the most beautiful concerto of cross-border marriage. "The spring is coming, the earth is smiling..." the hall was resounding to the strains of Strauss’ joyful waltz while We were tripping away in a dance. At the climax of the music we swirled so quickly that both of us felt ourselves swoon in the glamour of our cross-border marriage. 43
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