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Passage Three
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Passage Three
Happy hours should be banned, health warnings put on cans and bottles and drunk people refused service, according to the UK’s accident and emergency doctors ahead of student freshers’ weeks.The College of Emergency Medicine (CEM) is also (36) an end to the sale of alcohol at petrol stations, a (37) in the drink-drive limit from 80mg per 100ml of blood to 50mg per 100ml, advertisements not targeted at young people and the introduction of a (38) price per unit of alcohol.The doctors made their call for vigorous action to (39) alcohol-related problems just before the start of freshers’ weeks, which bring a significant (40) in admissions to casualty departments. Dr John Heyworth, CEM’s president, said: "Our message is simple—let’s all enjoy alcohol (41) . We don’t want to (42) anyone from having fun, especially not during freshers’ week, which is a time for making friends and social integration. But we want to reinforce the message that drinking in moderation will prevent a whole host of (43) consequences."(44) , said Heyworth. Recent NHS figures showed that hospitals in England dealt with 945,469 admissions due to alcohol in 2008/09.(45) so that they cannot continue consuming alcohol. (46) if they are breathalysed (呼吸测试), they add. (36) should be filled in （）
Passage Two
根据如下资料建立账套，进行账务处理。并编制资产负债表和利润表。 会计主体资料： 公司名称：新泰工厂，账套号001，税号10102345231。 法人代表：王三，本币名称：人民币。企业类型：工业企业，行业性质：新会计制度。 新设甲和乙两个操作员。记账凭证采用通用记账凭证。
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