题目内容
When anyone opens a current account at a bank, he is lending the bank money. He may (1) the repayment of the money at any time, either (2) cash or by drawing a check in favor of another person. (3) , the banker-customer relationship is that of debtor and creditor who is (4) depending on whether the customer’s account is (5) credit or is overdrawn. But, in (6) to that basically simple concept, the bank and its customer (7) a large number of obligations to one another. Many of these obligations can give (8) to problems and complications but a bank customer, unlike, say, a buyer of goods, cannot complain that the law is (9) against him.The bank must (10) its customer’s instructions, and not those of anyone else. (11) , for example, a customer opens an account, he instructs the bank to debit his account only in (12) of checks drawn by himself. He gives the bank (13) of his signature, and there is a very firm rule that the bank has no right or (14) to pay out a customer’s money (15) a check on which its customer’s signature has been (16) It makes no difference that the forgery may have been a very (17) one: the bank must recognize its customer’s signature. For this reason there is no (18) to the customer in the practice, (19) by banks, of printing the customer’s name on his checks. If this (20) Forgery, it is the bank that will lose, not the customer. (254 words) 10（）
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Passage Five Auctions (拍卖) are public sales of goods, conducted by an officially approved auctioneer. He asks the crowd assembled in the auction room to make offers, or "bids", for the various items on sale. He encourages buyers to bid higher figures, and finally names the highest bidder as the buyer of goods. This is called "knocking down the goods, for the bidding ends when the auctioneer bangs a small hammer on a table at which he stands, This is often set on a raised platform called a rostrum. The ancient Romans probably invented sales by auction, and the English word comes from the Latin auction, meaning "increase". The Romans usually sold in this way the spoils taken in war; these sales were called "subusta", meaning "under the spear", a spear being stuck in the ground as a signal for a crowd to gather. In the eighteenth and nineteenth centuries goods were often sold by the candle’, a short candle was lit by the auctioneer; and bids could be made while it stayed alight. An auction is usually advertised beforehand with full particulars of the articles to be sold and where and when they can be viewed by possible buyers. If the advertisement cannot give full details, catalogues are printed, and each group of goods to be sold together, called a "lot", is usually given a number. The auctioneer need not begin with lot 1 and continue in numerical order; be may wait until he registers the fact that certain dealers arc in the room and then pro- duce the lots they are likely to be interested in. The auctioneer’s services are paid for in the form of a percentage of the price the goods are sold for. The auctioneer therefore has a direct interest in pushing up the bidding as high as possible. Practicaly all goods whose qualities vary are sold by auction. Among these are coffee, hider, skins, wool, tea, cocoa, furs, spices, fruit and vegetables and wines. Auction sales are also usual for land and property, antique, furniture, pictures, rare books, old china, and similar works of art. The auction-rooms at Christie’s and Sotheby’s in London and New York are world famous. The end of the bidding is called "knocking down" because （）
Mental Retardation (智力迟钝)Mental retardation is a condition in which people have lower than normal intelligence and are unable to function at the level expected for their age. People with mental retardation are usually born with it, or it develops early in their life. They may also have some difficulty with daily living skills such as learning to read and write and caring for themselves.Doctors and other professionals determine that a person has mental retardation based on their intelligence and how well they can do everyday activities. Intelligence is the ability to learn and understand Levels of intelligence are measured by special tests called intelligence tests. The score a person gets on one of these tests gives a numerical (数字的) measure of a person’s intelligence. This is called an intelligence quotient (智商) or IQ.An average score on an IQ test is about 90 to 110. a person with mental retardation will usually score below 75 on an IQ test.The IQ test alone does not determine whether someone is mentally retarded a person must also have trouble with everyday activities such as getting dressed, eating, washing, or learning basic reading, writing, and arithmetic skills.Mental retardation is not a disease itself. It cannot be cured and it’s not contagious (传染的). This condition can be caused by several things that injure the brain or don’t allow the brain to develop normally. Many times we don’t know why a person has mental retardation.Sometimes it may be caused by genes. Genes are chemical units found in every cell. They carry the instructions telling cells what to do. Sometimes, children receive abnormal genes from their parents.a defective gene may also develop spontaneously. Neither parent would have passed on the gene, but the gene changes before the baby develops;Some other problems that can cause mental retardation also happen before a child is born. It is important for the brain to develop properly if a child is to have normal intelligence. "Planning a pregnancy is the most important decision most of us will make in our lifetime. A healthy lifestyle and good medical care should begin before a woman becomes pregnant and continue throughout the pregnancy," says Jodi Rucquoi, a genetic counselor from Connecticut. If a woman abuses alcohol or drugs or doesn’t eat well, there is a risk to the developing baby. Also, a premature birth or problems during childbirth can sometimes harm the baby’s developing brain. While premature babies are generally fine, there is a greater chance that they may have mental retardation.In some cases, a young child can develop mental retardation after being sick with a serious infection or other illness, or after suffering a bad head injury. a child can be taken as mentally retarded if he or she()
Passage Two In only two decades Asian Americans have become the fastestgrowing the U. S. minority. As their children began moving up through the nation’s schools, it became clear that a new class of academic achievers was emerging. Their achievements are reflected in the nation’s best universities, where mathematics, science and engineering departments have taken on a decidedly Asian character. This special liking for mathematics and science is partly explained by the fact’ that Asian-American students who began their educations abroad arrived in the U.S. with a solid grounding in mathematics but little or no knowledge of English. They are also influenced by the promise of a good job after college. Asians feel they will be judged more objectively. And the return on the investment in education is more immediate in something like engineering than with an arts degree. Most Asian-American students owe their success to the influence of parents who are deter- mined that their children take full advantage of what the American educational system has to offer. An effective measure of parental attention is homework. Asian parents spend more time with their children than American parents do, and it helps. Many researchers also believe there is something in Asian culture that breeds success, such as ideals that stress family values and emphasize education. Both explanations for academic success worry Asian Americans because of fears that they feed a typical racial image. Many can remember when Chinese, Japanese and Filipino immigrants were the Victims of social isolation. Indeed, it was not until 1952 that laws were laid down giving all Asian immigrants the right to citizenship. Why do the two "explanations" (Line 1, Para. 3) worry Asian Americans（）
甲企业在2007年1月1日以2600万元的价格收购了乙企业80%的股权。在购买日，乙企业可辨认净资产的公允价值为2500万元，包括可辨认资产3000万元和可辨认负债500万元，乙企业可辨认资产被认定为A和B两个资产组，其公允价值分别为2000万元和1000万元，2007年末A和B可辨认资产的账面价值分别为l900万元和1200万元。2007年末A和B的可收回金额分别为1600万元和1400万元。假定A资产组可辨认资产包括一项固定资产1000万元和一项无形资产。900万元。要求：（1）计算甲公司归属于上述资产组的商誉价值和归属于少数股东的商誉价值。（2）计算甲公司2007年末资产组账面价值。（3）计算甲公司2007年末资产组减值损失和各项资产减值损失。
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