Most of the waiters, waitresses, and cooks in restaurants are not employed on a full-time (36) .If they were full time employees, they would (37) at least the (38) wage plus benefits such as the cost of health, dental, life (39) and a savings plan for (40) .But for the many who are part-time employees and (41) no additional benefits, (42) helps defray (支出) the additional costs that the part-time employee faces for the outside (43) of such benefits. (44) . Usually the amount of tip ranges from 10% to 15% of the consumption. (45) , not when you are paying the bill. (46) . If this is the case, the menu will read "includes tax and gratuity".

A. 借：库存现金 1000
B. 贷：其他货币资金 1000
C. 借：其他货币资金 1000
D. 贷：其他应收款 1000
E. 借：其他应收款 1000
F. 贷：库存现金 1000
G. 借：其他应收款 1000
H. 贷：其他货币资金 1000

An author and an editor.
B. A student and a professor.
C. A news reporter and a writer.
D. A client and a lawyer.

A. The Jade table is difficult to find nowadays.
B. Jade is too hard to be made into a table.
C. Jade restaurant is very popular in the area.
D. It’ s surprising that the restaurant doesn’ t have enough tables.

A. He meant to inform her but forgot.
B. He was too busy to take time out to tell the woman.
C. He didn’t know the class was canceled too.
D. He planned to tell the woman but slipped on his way.