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[听力原文]11-15What should we do to stay healthy One important rule is to exercise often.The Fisher family try to exercise every day. Mr. Fisher can not exercise in the morning because he must be at his job at exactly seven o’ clock. But he runs every evening. He would rather nm than watch TV. Walter exercises a lot too. He walks to school every day, and after school he plays different sports with his friends. Mrs. Fisher goes to a yoga class twice a week.The Fishers all feel better now. And they believe you mustn’ t be lazy. You don’ t have to exercise every day. But you should try to get in shape and stay in shape. Why Mr. Fish cannot exercise in the morningBecause he must be（）at exactly seven o’ clock.
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北方股份有限公司(以下简称北方公司)为增值税一般纳税企业，适用的增值税税率为17%；适用的所得税税率为25%；假定不考虑除增值税和所得税以外的其他相关税费。商品销售价格中均不含增值税额；商品销售成本按发生的经济业务逐项结转。销售商品及提供劳务为主营业务。资产销售均为正常的商业交易，采用公允的交易价格结算。除特别指明外，所售资产均未计提减值准备。北方公司2009年12月发生的经济业务及相关资料如下： (1) 12月1日，向甲公司销售商品一批，增值税专用发票上注明销售价格为600万元，增值税税率为17%，消费税税率为10%。提货单和增值税专用发票已交甲公司，款项尚未收取。为及时收回货款，给予甲公司的现金折扣条件如下：2/10，1/20，n/30(假定计算现金折扣时不考虑增值税)。该批商品的实际成本为400万元。 (2) 12月5日，收到乙公司来函，要求对当年11月10日所购商品在销售价格上给予10%的折让(北方公司在该批商品售出时，已确认销售收入100万元，但款项尚未收取)。经查核，该批商品存在外观质量问题。北方公司同意了乙公司提出的折让要求。当日，收到乙公司交来的税务机关开具的索取折让证明单，并开具红字增值税专用发票。 (3) 12月9日，收到甲公司支付的货款，并存入银行。 (4) 12月12日，与丙公司签订一项专利技术使用权转让合同。合同规定，丙公司有偿使用北方公司的该项专利技术，使用期为3年，一次性支付使用费150万元；北方公司在合同签订日提供该专利技术资料，不提供后续服务。与该项交易有关的手续已办妥，从丙公司收取的使用费已存入银行。 (5) 12月15日，与丁公司签订一项为其安装设备的合同。合同规定，该设备安装期限4个月，合同总价款为200万元。合同签订日预收价款50万元，至12月31日，已实际发生安装费用20万元(均为安装人员工资)，预计还将发生安装费用80万元。北方公司按实际发生的成本占总成本的比例确定安装劳务的完工程度。假定该合同的结果能够可靠地估计。 (6) 12月20日，与戊公司签订协议，采用收取手续费方式委托其代销商品一批。该批商品的协议价为400万元(不含增值税额)，实际成本为320万元，戊公司按销售额的10%收取手续费。商品已运往戊公司。12月31日，收到戊公司开来的代销清单，列明已售出该批商品的75%，款项尚未收到。 (7) 12月22日，销售材料一批，价款为60万元，该材料发出成本为50万元。款项已收存银行。 (8) 12月24日，转让可供出售金融资产取得转让收入120万元，可供出售金融资产账面余额为85万元(其中：可供出售金融资产——成本的借方余额为65万元，可供出售金融资产——公允价值变动的借方余额为20万元)。 (9) 12月31日，北方公司持有的一项交易性金融资产账面价值为200万元，公允价值为240万元。 (10) 计提存货跌价准备30万元。 (11) 除上述经济业务外，登记本月发生的其他经济业务形成的有关账户发生额如下： 账户名称 借方发生额(万元) 贷方发生额(万元) 其他业务成本 40 销售费用 20 管理费用 35 财务费用 10 营业外收入 30 营业外支出 50 (12) 12月31日，假定北方公司相关资产的账面价值和计税基础资料如下表： 单位：万元 项目 2009年初 2009年末 账面价值 计税基础 账面价值 计税基础 交易性金融资产 200 200 240 200 存货 670 700 800 860 固定资产(差异因折旧不同所致) 3000 3200 2850 3100 总计 [要求]1.编制北方公司上述(1)至(10)项经济业务相关的会计分录。
Part B Directions: You are going to read a list of headings and a text about cross-border marriage. Choose the most suitable heading from the list A - F for each numbered paragraph (41 - 45).The first and last paragraphs of the text are not numbered. There is one extra heading which you do not need to use. Mark your answers on ANSWER SHEET 1. (10 points) A. Town hall, a happy bride and groom B. Temple and atheistic groom C. Wedding hall D. Angels, children escorting the bride E. The foreign groom and the local bride F. The golden wedding-ring was put on her finger Ornamenting the two fingers is only the first step of the "long march". Angel was never as overloaded as today, running from here to there, busy ordering invitation cards and wedding clothes, booking church and restaurant, checking availability of the photographer, the pastor and the official in the town hall, looking for a new home. She was happy and excited. However this long wedding preparation process loaded down with trivial details, gave me a big headache. In France, more and more French cohabit instead of marrying. However, when they decide to marry, they still take their wedding ceremony seriously and usually follow the never changing three traditional chapters. 41._____________________________ The third chapter is the wedding breakfast followed by a dance. (The first and the second chapter are the civil wedding and the church wedding). After the church wedding, the newly-weds normally invite their parents and friends to take part in a sumptuous meal and dance in the evening. After champagne flutes are raised all around, the dancing starts. The newly-weds take the lead, dancing lightly and finish the evening by tiredly tripping into their bridal chamber and thus terminate the last chapter of the French marriage. 42._____________________________ I grew up in the last seventies and early eighties, the "simple wedding" advocated by the Chinese government had been ingrained in any mind. One day finally I could not help revealing my wish for a simple wedding:" Darling, your wedding plans are far too long and over-elaborate. Let’s simplify them and reduce three chapters to only one. It’s enough to get married in the town hall!" " No! Marriage is the most important event in my life. I want to make it grand and unforgettable." Angel refused to concede. However I really wanted to escape the church wedding. "Honey, I wasn’t baptized and being an atheist, I am not allowed to go to church. A church wedding is a burden for an atheist like me, and the church wedding for an atheist is also against church rules!" I presented my views vehemently, believing I had the best excuse in the world. "My dear, marriage is a sacred affair; we must go to the church. You are only aware of one aspect of a thing, but ignorant of another. I am a Protestant; there are no strict canons and mumbo-jumbos in Protestantism. If one of the two is Protestant, they are still allowed to marry in a Protestant church." I was rendered speechless. 43._____________________________ The sacred moment arrived. The foreign groom and the local bride, surrounded by her family members, arrived at the marriage hall. "Do you take this woman as your wife " " Yes! "A myriad of thoughts welled up in my mind: "I’d quit my highly-coveted job in China and gone through innumerable trials and tribulations to come to Europe to join my Chinese lover, but I was jilted. Now I’d found an oasis of love, but far from my homeland. The girl with me today, though from a different cultural background, with a different way of thinking and behaving, is simple, pure and kind-hearted like an angel. I’d suffered from the wandering life in Europe. But after suffering comes happiness. In a few minutes she will proclaim the end of my wandering and homeless life." Full of deep feeling, I gazed at this western beauty, shining with dazzling splendor and held her hand tight in mine. 44._____________________________ "Do you take this man as your husband T" Brimming with tears, choking with sobs, Angel nodded her approval. Being a traditional French girl, she’d never expected that she would have fallen into the temptation of the "good but cheap Chinese merchandise "before her and would have crossed the frontier between Chinese and French cultures to marry a man with an exotic accent and a flat nose! 45._____________________________ The church was resounding with the wedding sonata, Angel and I walked up to the pastor to the beat of the music. Hand in hand, heart with heart, full of tender affection, we gave all the right answers to his questions. The golden wedding-ring on her left finger and paired up with her engagement ring on the right ring finger, both complementing each other’s radiance and beauty. Angel, now with two rings, became a real "valuable" bride. She slipped my finger with a simple ring onto my finger, and at the same time capturing my wandering heart. That evening, I, the foreign groom, with my Erru, two-stringed Chinese violin, together with Angel, the local bride, with her violin, successfully performed the most beautiful concerto of cross-border marriage. "The spring is coming, the earth is smiling..." the hall was resounding to the strains of Strauss’ joyful waltz while We were tripping away in a dance. At the climax of the music we swirled so quickly that both of us felt ourselves swoon in the glamour of our cross-border marriage. 45
甲男、乙女、丙女是父丁和母戊的三名子女。父丁母戊夫妇于1968年购置房屋两间。甲男于1978年结婚，并分家另过。同年9月，父丁因病去世，其遗产未做分割、父丁去世后，母戊与、乙女、丙女共同生活。1996年、1997年乙女、丙女相继结婚，并搬出另过。母戊独立生活。2004年6月，母戊与乙女、丙女乘坐旅游巴士到峨眉山旅游，由于天下大雨，山陡路滑，旅游巴士司机不注意，在盘山道的一个急拐弯处坠入山涧，车上五十多名乘客全部遇难，其中有母戊、乙女、丙女。丙女由于座位位于司机的旁边，旅游巴士在往山下翻滚过程中丙女被从车的风挡玻璃甩出，先死亡。母戊、乙女经法医检验，无法确定二人确切的死亡时间。乙女的丈夫及独生儿子料理了三人后事。丙女已与其丈夫离婚，儿子随丙女共同生活。在整理母戊的遗物时发现，母戊于2004年5月10日到公证处立下了遗嘱，遗嘱中写到："将房屋(未曾分割)我应有的部分都留给我的大女儿乙女。"母戊、乙女、丙女去世后，乙女的丈夫及儿子便搬到诉争的两间房屋中居住。甲男之妻见乙女的丈夫霸占了老人的财产，便怂恿甲男向乙女的丈夫索要房屋，乙女的丈夫以三人的后事是他及他的儿子料理的，且母戊在遗嘱中已经将房屋给了乙女为由，拒绝腾退房屋。甲男因向乙女的丈夫及儿子索要自己应当继承的份额未果；遂于2005年向人民法院提起诉讼。 问题： 乙女对诉争房屋所享有的权利应当由谁继承
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