According to figures from the U.S. Bureau of Labor Statistics, the average weekly income f

Questions are based on the following passage．

If you smoke--particularly cigarettes--you are far more likely than a non-smoker to suffer or die from several major diseases--notably lung cancer．

One smoker in four dies prematurely (过早地) because of his smoking． The risk of dying for a heavy smoker (between the ages of 35 and 55) is roughly equal to the risk run by a non-smoker 10 years older．

Cigarette smoking--and to a lesser degree pipe and cigar smoking-may aggravate(使恶化)or be partly responsible for the development of a wide variety of other diseases, which include

cancers of the mouth and throat, peptic ulcers (胃溃疡), and loss of teeth．

(78) Women who smoke during pregnancy produce babies on average about 5 to 8 ounces lighter than those who don&39;t．

Take lung cancer for example:

Britain&39;s lung cancer figures are the highest in the world, and still rising． Ninety people die every day, 33,000 in 1969． Almost all these deaths can be attributed directly to tobacco smoking．

(79)The prospects of a cure for lung cancer are, at present, remoter ,and it is impossible to estimate when, if ever, someone will find one． You would be foolish to rely on someone finding a cure before you needed it．

One man in eight who die between the ages of 35 and 64 is killed by lung cancer． The figures for women in this age group are lower, about 1 in 20． This is partly because women smoke less, and have not smoked as long． But the figures are still very high．

According to the passage， lung cancer __________ 查看材料

A.is the major cause of death between the ages of 35 and 55

B.is most often caused by smoking

C.never affects non-smokers

D.has nothing to do with smoking

a profit of $86,400. The trial balance did not balance, and a suspense account with a credit balance of $3,310 was

included in the balance sheet.

In subsequent checking the following errors were found:

(a) Depreciation of motor vehicles at 25 per cent was calculated for the year ended 31 December 2004 on the

reducing balance basis, and should have been calculated on the straight-line basis at 25 per cent.

Relevant figures:

Cost of motor vehicles $120,000, net book value at 1 January 2004, $88,000

(b) Rent received from subletting part of the office accommodation $1,200 had been put into the petty cash box.

No receivable balance had been recognised when the rent fell due and no entries had been made in the petty

cash book or elsewhere for it. The petty cash float in the trial balance is the amount according to the records,

which is $1,200 less than the actual balance in the box.

(c) Bad debts totalling $8,400 are to be written off.

(d) The opening accrual on the motor repairs account of $3,400, representing repair bills due but not paid at

31 December 2003, had not been brought down at 1 January 2004.

(e) The cash discount totals for December 2004 had not been posted to the discount accounts in the nominal ledger.

The figures were:

$

Discount allowed 380

Discount received 290

After the necessary entries, the suspense account balanced.

Required:

Prepare journal entries, with narratives, to correct the errors found, and prepare a statement showing the

necessary adjustments to the profit.

(10 marks)

1. Accounting could date back to about ()years ago.

A. 7,000

B. 6,000

C. 5,000

2. People in the old days relied on old accounting methods to record ().

A. how much money they had

B. management of their business

C. the growth of crops and herds

3. Accounting has greatly changed with the development of ().

A. crops and herds

B. joint-stock companies

C. internet companies

4. Accounting is very important in your business because it shows ().

A. how much money you’ve earned or lost

B. pages full of tables and numbers

C. strange dollar amounts or boring numbers

5. According to the writer, accounting is ().

A. a language of business

B. your sales figures, your costs, and your profits

C. Both A and B

Accounting is More Than Numbers

Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies.

When you think of accounting, you may find pages of tables and numbers. That image doesn't usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you've earned or lost.

Actually, accounting is not simply about strange dollar amounts or boring numbers; they're your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.

21. Accounting could date back to about()years ago.

A. 7,000

B. 6,000

C. 5,000

22. People in the old days relied on old accounting methods to record().

A. how much money they had

B. management of their business

C. the growth of crops and herds

23. Accounting has greatly changed with the development of().

A. crops and herds

B. joint-stock companies

C. internet companies

24. Accounting is very important in your business because it shows().

A. how much money you've earned or lost

B. pages full of tables and numbers

C. strange dollar amounts or boring numbers

25. According to the writer, accounting is().

A. a language of business

B. your sales figures, your costs, and your profits

C. Both A and B

and twelve million golfers.These figures would not surprise most people.But many would be surprised to learn that twenty million Americans ride motorcycles (摩托车).Few people realize that motorcycling is fast becoming one of America’s most popular sports.

According to the Cycle News，many kinds of people enjoy motorcycling.They include black people and white people, businessmen, professionals, and blue-collar workers.Among them, about 55% are businessmen, 3% are in the professions and 9% in government service.

Such information is offered by the Cycle News in the hope of improving the general public’s impression of the sport.The public has tended to believe that all motorcyclists are wild and lawless young men.

There are several things about motorcycling that the average citizen dislikes.A motorcyclist’s appearance has something to do with this dislike.Motorcyclists often look dirty; in fact, they are dirty.On the road, there is little to protect them from mud.For practical reasons, they often dress in old clothing which looks much less respectable than the clothing of people who ride in cars.For the same reason, motorcyclists usually wear dark colors.Perhaps this helps to explain why they are sometimes suspected of having bad natures.

Probably motorcycles themselves also produce anger and fear.They are noisy， though some trucks are even noisier.But trucks are acceptable because they perform. a needed service.Motorcycles, on the other hand, make an uncomfortable noise just to give their riders pleasure.Roaring along quiet streets, they wake sleeping families and make babies cry.

Yet, as motorcycling becomes more and more common, it will be interesting to see how people in general feel about the sport.Perhaps it will someday become as “respectable” as tennis or golf.

11、According to the text, more and more Americans like___.

A.playing tennis

B.playing golf

C.motorcycling

D.car-racing

12、According to the Cycle News，over half of the motorcyclists are _____.

A.black people

B.white people

C.businessmen

D.professionals

13、The Cycle News wants to_________.

A.make motorcyclists lawful citizens

B.improve the image of motorcycling

C.persuade people to buy motorcycles

D.raise the status ofblue-coUar workers

14、Motorcyclists usually wear dark colors because_________.

A.they want to be respectable

B.they want to be impressive

C.the colors look different

D.the colors suit their sport

15、Some people dislike the motorcycle because it is___________.

A.noisy

B.heavy

C.costly

D.illegal

E．Upon arrival, students should have funds in excess of the average to cover the cost of text books and establishment expenses such as rental payment and basic furniture items． The amount spent on food,recreation, and entertainment expenses will vary according to requirements, budget, and location． Those who are prepared to live in shared accommodation, which may not be suitable for all, might manage on A＄10,000 per year． It is preferable for overseas students whose English is in need of practice to take advantage of living in situations with native speakers whenever possibl

E．However, sharing with friends who are easy to communicate with is probably more sensible at first． The above figures do not include the cost of large non-essential items such as household equipment or a car． Owning and maintaining a motor vehicle is expensive in AustraliA．Insurance is compulsory and costly, and parking both on and off campus can be a problem requiring additional expens

E．It is not advisable for a student to own a car unless it is absolutely necessary． A reasonable second hand car can cost more than A＄4,000． Educational institutions are almost always serviced by reliable public transport． The university and college campuses within the major cities are well served by public buses． In addition, the larger cities have extensive train systems． For example,in Sydney, most college and university campuses are only 10 or 20 minutes from a rail station． Sharing accommodation is ______． A．10 000 per year cheaper than living alone

B．more expensive than living alone

C．not always suitable for students

D．suitable for most students

Text 4

American no longer expect public figures, whether in speech or in writing, to command the English language with skill and gift. Nor do they aspire to such command themselves. In his latest book, Doing Our Own Thing: The Degradation of Language and Music and Why We Should, Like, Care, John McWhorter, a linguist and controversialist of mixed liberal and conservative views, sees the triumph of 1960s counter-culture as responsible for the decline of formal English.

Blaming the permissive 1960s is nothing new, but this is not yet another criticism against the decline in education. Mr. McWhorter’s academic speciality is language history and change, and he sees the gradual disappearance of “whom,” for example, to be natural and no more regrettable than the loss of the case-endings of Old English.

But the cult of the authentic and the personal, “doing our own thing,” has spelt the death of formal speech, writing, poetry and music. While even the modestly educated sought an elevated tone when they put pen to paper before the 1960s, even the most well regarded writing since then has sought to capture spoken English on the page. Equally, in poetry, the highly personal, performative genre is the only form. that could claim real liveliness. In both oral and written English, talking is triumphing over speaking, spontaneity over craft.

Illustrated with an entertaining array of examples from both high and low culture, the trend that Mr. McWhorter documents is unmistakable. But it is less clear, to take the question of his subtitle, why we should, like, care. As a linguist, he acknowledges that all varieties of human language, including non-standard ones like Black English, can be powerfully expressive -- there exists no language or dialect in the world that cannot convey complex ideas. He is not arguing, as many do, that we can no longer think straight because we do not talk proper.

Russians have a deep love for their own language and carry large chunks of memorized poetry in their heads, while Italian politicians tend to elaborate speech that would seem old-fashioned to most English-speakers. Mr. McWhorter acknowledges that formal language is not strictly necessary, and proposes no radical education reforms -- he is really grieving over the loss of something beautiful more than useful. We now take our English “on paper plates instead of china.” A shame, perhaps, but probably an inevitable one.

36. According to McWhorter, the decline of formal English ________.

[A] is inevitable in radical education reforms

[B] is but all too natural in language development

[C] has caused the controversy over the counter-culture

[D] brought about changes in public attitudes in the 1960s

According to preliminary market surveys, there are 10,000 would-be space tourists willing to spend $1 million each to visit the final frontier. Space Adventures in Arlington have taken more than 130 deposits for a two-hour, $98,000 space tour tentatively set to occur by 2005. This may sound great, but there are a few hurdles: Putting a simple satellite into orbit--with no oxygen, lift: support or return trip necessary—already costs an astronomical $2,200/kg. And that doesn't include the cost of insuring rich and possibly litigious (爱打官司的) passengers. The entire group of entrepreneurs trying to comer the space- tourism market has between them "just enough money to blow up one rocket".

The U.S. space agency has plenty of money but zero interest in making space less expensive for the little guys. So the little guys are racing to do what the government has failed to do: design a reusable launch system that's inexpensive, safe and reliable. Kelly Space's prototype looks like a plane that has sprouted rocket engines. Rotary Rocket in California has a booster with rotors to make a helicopter-style. return to earth. The first passenger countdowns arc still years away, but bureaucrats at the Federal Aviation Administration in Washington arc already informally discussing flight regulations. After all, you can't be too prepared for a trip to that galaxy far, far away.

Which of the following is the best title for the passage？

A．Take Vacations in Space

B．Building Hotels in Space

C．Flight Regulations in Space Travels

D．Cost of Space Traveling

How's this for unintended consequences？ Some of the biggest beneficiaries(受惠者) of the women's movement have been married men. According to a new study by the Pew Research Center, married men have a 60% higher average household income than they did in 1970, even adjusted for inflation. Unmarried men, on the other hand, only got a 16% bump.

One reason for the rise is that more men are marrying women who make more money than they do, mainly because there are more high-income women to go around. In 1970, just 4% of men ages 30 to 44 had wives who brought in more money than they did. By 2007, more than a fifth of men in that age range had wives who out-earned them. Members of this thriving demographic(人口统计学的) are effectively doubling their income or more when they wed, without doubling their costs.

Aside from the increase in white-collar women, the other trend behind the Pew numbers is that marriage rates have declined most sharply among the least educated men and women, which helps explain why the average household income figures for married men have pulled even further ahead of those for their single counterparts. More of the least rich are unmarried than before.

The study, which drew on household income data from the Decennial Census and the 2007 American Community Survey, showed that the biggest gainers were married college-educated men. The biggest losers were unmarried men who did not complete high school or who only had a high school diploma. After adjusting for inflation, the 2007 unmarried low-income men and women had lower household incomes than their 1970 counterparts. "The steeper decline in marriage among the less educated has contributed to a steeper decline in their income," says one of the study's authors, D'Vera Cohn.

The trend has a dark side, says Dalton Conley, social sciences dean at New York University. "High-income women marrying high-income men is one of the drivers of inequality," he says. "It affects the distribution of income between families." He notes that among college-educated high-income couples, the divorce rate is getting lower, while unmarried low-income men and women tend to partner up and then uncouple more rapidly. "This leads to family instability and a cycle of disadvantage," says Conley.

What do we know about the unmarried men, according to the last sentence of the first paragraph？

A．They got a 16% increase in household income.

B．They got a 16% decrease in household income.

C．Only 16% of them were in financial difficulty.

D．Only 16% of them earned more than in 1970.