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Section One Directions: There are three passages in this section. Each passage is followed by some questions or unfinished statements. For each of them, there are four choices marked A, B, C and D. You should make the best choice and mark the corresponding letter on the ANSWER SHEET by drawing a single line through the center.Passage 1 Commercial bank deposits, including demand deposits, are subject to immediate withdrawal during regular banking hours at the request of the depositor with the exception of certain time deposits, discussed in this section. Demand deposits may be withdrawn in the form of currency or coin, or they may be transferred to another account at any commercial bank. Demand deposits at commercial banks can be transferred by bank check and are sometimes called checking accounts. No money interest is paid on demand deposits. Checkable NOW accounts, or share drafts at credit unions, which are available to consumers but not business depositors, pay interest. Technically, they are savings accounts that are accessible by a negotiable order of withdrawal. Savings deposits at commercial banks and thrifts can usually be withdrawn as currency or coin, or as a cashier’s check of the bank (a check drawn against the issuing bank) ; they may be trans-fenced into the depositor’s demand deposit account at the same bank, although technically the bank may refuse to withdraw or transfer a savings account for 30 days. Time deposit accounts with specified maturities are exceptions to the convention that commercial bank deposits should be convertible to cash on demand. Prior to the date of maturity, the bank may refuse to exchange such a time deposit claim or may impose a penalty fee. The time deposit pays interest, giving it one of the characteristics of other private bonds. Consumer or personal time deposits include CDs in denominations of less than $100,000. They are non-negotiable; that is, they cannot be sold and must be returned to the issuing bank by the original purchaser. Until 1976, there were effective ceilings on interest payments. In 1973, consumer CDs were first authorized with ceiling interest yields closer to market interest rates. They were called money market certificates. Which of the following is not mentioned in the passage
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某企业自2009年3月10日领取工商营业执照后设置了账簿，用做会计核算。2010年12月份，该企业财务人员认为自身账簿核算很不规范，担心会被当地税务机关查出问题，便将开业以来的账簿及发票自行销毁。几天后被主管税务机关发现，受到严厉的惩罚。 当企业的账簿保存期满需进行销毁时，下列做法正确的是(． )。
Passage Two Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor’s claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.
Passage 2 The balance of payments is a statistical record of all the economic transaction between residents of the reporting country and residents of the rest of the world during a given time period. The usual reporting period for all the statistics included in the accounts is a year. A good or bad set of figures can have an influential effect on the exchange rate and can lead policy makers to change the content of their economic policies. Deficits may lead to the government raising interest rate or reducing public expenditure to reduce imports. Alternatively, deficits may lead to calls for protection against foreign imports or capital controls to defend the exchange rate. A key definition that needs to be resolved at the outset is that of a domestic and foreign resident. It is important to note that citizenship and residency are not necessarily the same thing from the viewpoint of the balance of payments statistics. The term residents comprises individuals, households, firms and the public authorities. There are some problems that arise with respect to the definition of a resident. Multinational corporations are by definition resident in more than one country. For the purposes of balance-of-payments reporting, the subsidiaries of a multinational are treated as being a resident in the country in which they are located even if their shares are actually owned by domestic residents. Another problem concerns the treatment of international organizations such as the International Monetary Fund, the World Bank and the United Nations. These institutions are treated as being foreign residents even though they may actually be located in the reporting country. For example although the International Monetary Fund is located in Washington, contributions by the US government to the Fund are included in the US balance-of-payments statistics because they are regarded as transactions with a foreign resident. Tourists are regarded as being foreign residents if they stay in the reporting country for less than one year. The criterion for a transaction to be included in the balance of payments is that it must involve a transaction between a resident of the reporting country and a resident from the rest of the world. Purchases and sales between residents from the same country are excluded. What is the balance of payments
President Bush has once again started speaking out for comprehensive immigration reform, and a draft plan to rally Republican senators on the issue is circulating just as Congressional hearings on the issue approach. Members of Congress recognize that voters are looking for real reform that rests on resolute, effective enforcement of our immigration laws.The only serious legislative proposal on the table offers such enforcement, because it focuses on making employers accountable for their hiring practices. To that end, the bill incorporates lessons learned from the largest immigration enforcement operation ever undertaken. Last December, Department of Homeland Security agents descended on meat processing plants run by Swirl & Company in six states, arresting more than 1,200 unauthorized workers.The arrests were astonishing because Swift participates in Basic Pilot, a voluntary Department of Homeland Security program that allows employers to electronically verify the work eligibility of newly hired workers against department and Social Security databases. The program is seen as the precursor for a verification system that would become mandatory with comprehensive immigration reform. Since Swirl was using the department’s system, how did it end up with illegal workersThe Basic Pilot program has a fatal flaw, which is that it requires only electronic verification of employment qualification. An effective program should also insist on tamper-proof identification documents for job-seekers, incorporating biometrics like digital photographs and fingerprints to prove identity. Only then would it be possible to establish not only that job applicants are authorized to work, but also that they are who they say they are. Otherwise, valid Social Security numbers can be presented to employers, and Basic Pilot will verify them, but the numbers may not belong to the workers who present them.To insist on secure documents with biometric identifiers is not a call for a national ID. Green cards, temporary work permits and passports are secure and reliable for hiring purposes. Adding Social Security cards to this list, establishing a single standard for their security features, and replacing old cards over a designated period would resolve the problem on a national scale.Only then would employers be able to comply reliably with verification requirements as the basis for sound enforcement and, by extension, border control. Legal immigrants and American citizens could prove their identities and qualifications to work without facing discrimination based on appearance or language. Scarce enforcement resources could be spent on apprehending real criminals and addressing national security threats. And a new system of enforcement would at last have a chance to win back public confidence in the nation’s immigration policies. After more than 20 years of failed efforts, Congress must not bake half a loaf. Secure biometric Social Security cards are an essential ingredient in any comprehensive immigration reform. Which of the following cannot be led by an effective comprehensive immigration reform（）
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