问题 问答题

Directions:

Read the following text carefully and then write a summary based on it.

Your should write about 100 words on ANSWER SHEET 2. (10 points)

Increasingly over the past ten years, people -- especially young people -- have become aware of the need to change their eating habits because much of the food they eat, particularly processed food, is not good for the health. Consequently, there has been a growing interest in natural foods: foods which do not contain chemical additives and which have not been affected by chemical fertilizers widely used in farming today.

Natural foods, for example, are vegetables, fruit and grain which have been grown in soil that is rich in organic matter. In simple terms, this means that the soil has been nourished by unused vegetable matter, which provides it with essential vitamins and minerals. This in itself is a natural process compared with the use of chemicals and fertilizers, the main purpose of which is to increase the amount -- but not the quality -- of foods grown in commercial farming areas.

Natural foods also include animals which have been allowed to feed and move freely in healthy pastures. Compare this with what happens in the mass production of poultry, there are battery farms, for example, where thousands of chickens live crowded together in one building and are fed on food which is little better than rubbish. Chickens kept in this way are not only tasteless as food, they also produce eggs which lack important vitamins.

There are other aspects of healthy eating which are now receiving increasing attention from experts, on diet. Take, for example, the question of’ sugar. This is actually a nonessential food! Although a natural alternative, such as honey, can be used to sweeten food if this is necessary, we can in fact do without it.

It is true that sugar has grown steadily over the last two centuries and in Britain today each person Consumes an average of 200 pounds (90 kg) a year! Yet all it does is to provide us with energy, in the form of calories. There are no vitamins in it, no minerals and no fiber.

It is significant that nowadays fiber is considered to be an important part of a healthy diet. In white bread, for example, the fiber has been removed. But it is present in unrefined flour and of course in vegetables. It is interesting to note that in countries where the national diet contains large quantities of unrefined flour and vegetables, certain diseases are comparatively rare. Hence the emphasis is placed on the eating of whole-meal bread and more vegetables by modern experts on "healthy eating".

答案

参考答案:

Summary

Over the past ten years, people have increasing realized the urgent need to adapt to healthy eating habits. Thus more and more people hove been more interested in natural food. Food which is grown in soil without chemical fertilizers is natural food and provides more nutrition. Animals which are raised in healthy pastures are natural food too. Besides, sugar is not essential food. It only provides energy but there ’exists no vitamin, mineral or fiber. Fiber is now considered an important part of a healthy diet. Unrefined flour and vegetables contain more fiber. Experts suggest whole-meal bread and more vegetables in daily diet.

(A0C words)

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 计算题:

甲股份有限公司(以下简称甲公司)20×9年至2×11年度有关业务资料如下:

(1)20×9年1月1日,甲公司股东权益总额为46500万元(其中,股本总额为10000万股,每股面值为1元;资本公积为30000万元;盈余公积为6000万元;未分配利润为500(万元)。

20×9年度实现净利润400万元,股本与资本公积项目未发生变化。

2×10年3月1日,甲公司董事会提出如下预案:

①按20×9年度实现净利润的10%提取法定盈余公积。

②以20×9年12月31日的股本总额为基数,以资本公积(股本溢价)转增股本,每10股转增4股,共计转增4000万股。

2×10年5月5日,甲公司召开股东大会,审议批准了董事会提出的预案,同时决定分派现金股利300万元。2×10年6月10日,甲公司办妥了上述资本公积转增股本的有关手续。

(2)2×10年度,甲公司发生净亏损3142万元。

(3)2×11年4月9日,甲公司股东大会决定以法定盈余公积弥补账面累计未弥补亏损200万元。

要求:

(1)编制甲公司2×10年3月提取法定盈余公积的会计分录。

(2)编制甲公司2×10年5月宣告分派现金股利的会计分录。

(3)编制甲公司2×10年6月资本公积转增股本的会计分录。

(4)编制甲公司2×10年度结转当年净亏损的会计分录。

(5)编制甲公司2×11年4月以法定盈余公积弥补亏损的会计分录。(“利润分配”、“盈余公积”科目要求写出明细科目;答案中的金额单位用万元表示。)