问题 选择题

I heard the alarm ringing all the morning. ____ something very urgent happened.

A.Really

B.Obviously

C.Especially

D.Terribly

答案

答案:B

考察副词。Really 真正地 obviously 明显地 especially 尤其地,特别的terribly 非常地

句意为,我听到警报响了一个上午,很明显,有什么紧急的事情发生了。

阅读理解

阅读理解。

     A person who is deaf when he is born is usually dumb (哑的) as well. There may be nothing wrong

with his mouth and tongue, but he cannot speak. This is because he cannot hear people, so he has

nothing to imitate (模仿). He may try to make sounds himself, but cannot hear his own voice. However,

even though he finds it difficult to speak and cannot hear, he can learn to read. Nowadays such persons

can also be taught to speak because we have modern methods and equipment, but we did not have these

when Helen Keller was born.

     Even with modern methods and equipment, however, it is not easy for deaf children to learn to speak,

though most of them succeed. When a child is deaf and blind as well, it becomes much more difficult,

though it is possible. Helen Keller was born in 1880. She became very ill at the age of nineteen months.

Medical knowledge was not as great then as it is now. She did not die but lost her sight and hearing. As

a result, she became dumb as well. Her parents did their best to teach her, but she couldn't speak by the

age of six.

     Then, in 1887, a teacher, Miss Sullivan, came to live with her. Miss Sullivan herself had been blind.

She had been partly cured. Though she could not see very well, she was not blind. Helen was a difficult

pupil at first, but in a month Helen had learned how to understand signs and how to make them herself.

     At last in spite of her great difficulties, Helen learned to read, write and speak, even though she was

deaf and blind. She even went to college and had full education. She wrote many books, and though other

people have written books about her, her own books are the ones that best explain how it feels to be deaf,

dumb and blind. Her best book is The Story of My Life. Perhaps you have read it. Though it was written

in 1902, it is still a very interesting book. Even if you have not read it, you may have heard of Helen Keller.

1. A person who is deaf at birth is also dumb because ______.

A. there's something wrong with his mouth and tongue

B. he cannot hear other people and he has nothing to imitate

C. he doesn't like to speak

D. he cannot hear his own voice

2. Deaf and dumb children can be taught to speak nowadays because _____.

A. we have modern methods and equipment

B. these children are eager to learn to speak

C. they can hear something

D. they have grown up

3. When Helen was nineteen months old, _____.

A. she died of illness

B. she was healthy

C. she was very ill

D. she began to learn to speak

4. How long did it take Keller to understand signs? 

A. A few days.

B. Several years.

C. A moment.

D. A month.

问答题

ABC进出口公司为一般纳税企业,以人民币为记账本位币,对外币交易采用交易日即期汇率折算,该公司本期发生以下业务:
(1)根据合同规定对美国出口待运甲商品一批共计50000件,每件成本人民币48元(不含增值税),现将上列甲商品向外运公司办理对外托运手续,财务部门今接到出仓凭证。
(2)上列出口甲商品发票金额为CIF件单位外销价为4.10美元,今日交单出口并结转出口商品销售成本。当日即期汇率为1美元=6.98元人民币。
(3)上列出口甲商品合同规定应付国外中间商1.8%佣金,当日即期汇率为1美元=6.99元人民币。
(4)银行收妥上列甲商品外汇,开具结汇水单将款项划入ABC公司账户,公司据此入账,当日即期汇率中间价为1美元=7.02元人民币,买入价为1美元=6.94元人民币。
(5)上列出口甲商品应付海运运费计7600美元,当日即期汇率1美元=6.99己人民币。
(6)应付上列出口甲商品保险费690美元,当日即期汇率1美元=7.01元人民币。
(7)以银行存款支付出口甲商品市内运杂费计7300元人民币。
(8)上列出口的甲商品在对方已接货以后发现有120件因错发了乙商品而外方提出索赔800美元,经双方协商后决定作如下处理:对错发的乙商品不再退回调换而按甲商品的价格成交,当我方支付800美元理赔款后经查应发甲商品仍在仓库内,而错发的乙商品的进价成本为每件人民币50元(不含增值税),处理当日的即期汇率为1美元=6.99元人民币。
要求:根据该ABC公司上列各项业务,编制必要会计分录。