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Directions:In this part there are 4 passages followed by questions or unfinished statements, each with four suggested answers. Choose the one you think is the best answer. Mark your choice’ on the Answer Sheet by drawing with a pencil a short bar across the corresponding letter in the brackets.Passage OneTheme-park-hound bargain seekers would be wise to spend some time surfing online before they get in line at the parks this summer.A growing number of these attractions now allow customers to print e-tickets at home with large discounts off the gate price, in part to spur attendance that has declined in recent years.After boom times in the late 1990s, theme park attendance began to decrease, with an overall decline of about 400% over the past few years at North America’s 50 most-visited establishments, says James Zoltak, editor of Amusement Business."The boom was off the rose as we turned the comer into 2000, so there’s more discounting now," he says.Discounting isn’t new to an industry that has longer partnered with other commercial enterprises, such as soft drink companies, to offer deals. But e-ticketing adds a new opportunity that not only brings savings but convenience as well, since it allows visitors to avoid the line at the gate."If you can get in early before the lines fill up, you’re getting more for your money," says Robert Niles of the website Theme Park Insider. The word "attractions" (Line 1, Paragraph 2) refers to （）.
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Passage fourSome pessimistic experts fleel that the automobile is bound to fall into disuse. They see a day in the not too-distant future when all autos will be abandoned and allowed to rust. Other authorities, however, think the auto is here to stay. They hold that the car will remain a leading means of urban travel in the foreseeable future.The motorcar will undoubtedly change significantly over the next 30 years. It should become smaller, safer, and more economical, and should not be powered by the gasoline engine. The car of the futtire should be far more pollution-free than present types.Regardless of its power source, the auto in the future will still be the main problem in urban traffic congestion(拥挤). One proposed solution to this problem is the automated highway system.When the auto enters the highway system, a retractable(可伸缩的) arm will drop from the auto and make contact with a rail, which is similar to those powering subway trains electrically. Once attached to the rail, the car will become electrically powered from the system, and control of the vehicle will pass to a central computer.The computer will then mortitor all of the car’s movements.The drivet will use a telephone to dial instructions about his destination into the system. The computer will calculate the best route, and reserve space for the car all the way to the correct exit from the highway. The driver will then be free to relax and wait for the buzzer(蜂鸣器) that will warn him of his coming exit. It is estimated that an automated highway will be able to handle 10,000 vehicles per hour, compared with the 1,500 to 2,000 vehicles that call be carried by a present-day highway. In an automated highway system, all the driver needs to do is （）.
出口退回的增值税税额不缴纳企业所得税，但出口退回的消费税税额应征收企业所得税。 （ ）
广州市松下科技公司2009年1月份发生的经济业务如下：要求：根据上述经济业务编制会计分录。 产品生产完毕验收入库，结转完工产品成本39000元
提取坏账准备金的企业，在计算企业所得税应纳税所得额时，实际发生的坏账损失大于已提取的坏账准备金的部分，不能在发生当期直接扣除。（ ）
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