题目内容
出口报价核算应用。金茂进出口公司收到韩国进口商求购某商品18吨的询盘，该商品国内的进货价为每吨5800元(含增值税17%)，出口包装费每吨520元，该批货物国内运杂费计1150元，出口商检费320元，报关费100元，港区港杂费980元，其他各种费用共计1500元。金茂进出口公司向银行贷款的年利率为7.5%，预计垫款时间2个月，银行手续费率为0.5%(按成交价格计)，出口该商品的退税率为13%，海洋运费，从装运港上海至韩国釜山，一个20英尺集装箱的包箱费率是1000美元，用户要求按CIF成交价的110%投保，保险费率0.85%；韩国商人要求在报价中包括3%的佣金，若金茂进出口公司的预期利润是10%(以成交金额计)，人民币对美元汇率为6.80：1，试报出每吨出口商品的FOB、CFR和CIF价格。为保持数据的相对准确性，运算过程保留四位小数，最终报价保留两位小数。
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Motorways are, no doubt the safest roads in Britain. Mile (21) mile, vehicle for vehicle, you axe much (22) likely to be killed or seriously injured than on an ordinary road. On (23) hand, if you do have a serious accident on a motorway, fatalities are much more likely to (24) than in a comparable accident (25) on the roads.Motorways have no (26) bends, no roundabouts or traffic lights and (27) speeds are much greater than on other roads. Though the 70 mph limit is (28) in force, it is often treated with the contempt that most drivers have for the 30 mph limit applying in built up areas in Britain. Added to this is the fact that motorway drivers seem to like traveling in groups with perhaps (29) ten meters between each vehicle. The resulting horrific pile-ups (30) one vehicle stops for some reason—mechanical failure, driver error and so on—have become all (31) familiar through pictures in newspapers or on television. How (32) of these drivers realize that it takes a car about one hundred meters to brake to a stop (33) 70 mph Drivers also seem to think that motorway driving gives them complete protection from the changing weather. (34) wet the road, whatever the visibility in mist or fog, they (35) at ridiculous speeds oblivious of police warnings or speed restrictions (36) their journey comes to a conclusion.Perhaps one remedy (37) this motorway madness would be better driver education. At present, learner drivers are barred (38) motorways and are thus as far as this kind of driving is (39) , thrown in at the deep end. However, much more efficient policing is required, (40) it is the duty of the police not only to enforce the law but also to protect the general public from its own foolishness. 27（）
代理出口销售的会计处理(非外贸公司做法)。对于非专业外贸公司来说．在经营受托代理出口业务时．一般在账务处理上采用应收、应付往来账款的方式进行，现将习题6中的资料，作出账务处理。
顺汇的特点是它的资金流向与结算工具传送方向相同。 ( )
The teaching of English as a second language (ESL) in schools has had a history of conflicting arguments, interesting innovations and some very positive methodological changes. To understand the present situation, it is necessary to consider the past and the wider educational context which has a hearing on it.Until quite recently, approaches to ESL work have been strongly influenced by methods developed to teach English as a foreign language to older learners. These methods placed much emphasis on drills, exercises and remedial programs that focus on language in abstraction. 46) The prescriptive nature of such methods and the demands they made on the teacher’s time developed the belief that ESL work could be tackled only by the specialist ESL teacher working with small groups of children. Such an approach does not fit comfortably into current notions of learning and teaching in the primary school, nor does it sufficiently equip ESL learners in the secondary school to benefit from normal schooling. 47) In prescribing what language is to be taught, it has ignored what children bring to the learning task and the choices they make about how and what they want to learn. Furthermore, the location and organization of language provision did not measure up to the demand. 48)The language centers and English language services all contributed to providing special and concentrated teaching of English as a second language in small groups, varying in size from four or five to fifteen. Whatever the pattern of provision, the main aim was to give pupils sufficient English to enable them to join normal schools as quickly as possible. The success of such special provision depended very much on the close and constant liaison of language teachers with the subject teachers and the class teachers and on the continuity of learning experiences provided by them. 49)One of the important disadvantages of language centers and withdrawal groups was that ESL children were being taught away from those English -speakers who provide the most powerful models, i. e. their peer group. Peer-group interaction is an important element in any learning situation, but its particular strengths in a classroom with ESL learners cannot be overemphasized.50) The separation of second language learners from the mainstream classroom cannot easily be justified on educational grounds, since in practice it leads to both their curriculum and language learning being impoverished. Notes: context 环境。bear on 对......有影响，关系到...... 。例如：I don’t see how this bears on the matter. (我不明白这一点与那些事的关系。)liaison n. 联结。liaison of A with A与B之间的联系。 51
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