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[多项选择]从海关法的职能任务的角度对海关法进行概括,海关法是有关海关监督管理()等法律规范的总和。
A. 进出境运输工具、货物、物品
B. 征收税费
C. 查缉走私
D. 编制海关统计

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[填空题]CUSTOMER SERVICE
Customer service has become such as an important competitive
differentiator that it really is no longer solely the responsibility of
41. a small group of individuals staffing around a complaints desk.
42. Customer service is included every employee’s responsibility, and it
43. should be a proactive rather than a reactive strategy. Excellent
44. service wins and keeps up customers. Service means extras—in terms
45. of product, care and information—customised to meet for the similar
46. needs of a group of customers. It has become so relatively complex
47. and inclusive, extending from order planning to postsales service,
48. that a cross-functional team of staff and managers is often one needed
49. for service delivery. Some more things haven’t changed. The three
50. "F"s of service still apply, it has to be fast, flexible, and come
51. from the first person the client contacted. However by today, the first
52. pe
[简答题]

预计ABC公司明年的税后利润为1000万元,发行在外的普通股500万股。

假设成长率为6%,必要报酬率为10%,预计盈余的60%用于发放股利,用固定成长股利模式计算其股票价值。
[单项选择]Passage One
Questions 26 to 28 are based on the passage you have just heard.
A) Professor Smith. C) A teaching assistant.
B) A specialist’ in Chemistry. D) A university technician.
[单项选择]A. Pretty well, thanks. B. Yes, thanks.
C. Nice to meet you. D. How do you do.
[单项选择]可舒张肾血管、防治急性肾衰竭的是
A. 去甲肾上腺素
B. 间羟胺
C. 肾上腺素
D. 麻黄碱
E. 多巴胺
[填空题]A flurry of rumor and gossip followed recent reports of a small plane hitting a high-rise apartment building on New York’s Upper East Side. Was it a helicopter or a plane Was it an accident or a (26) attack The pilot’s celebrity (27) added another strange twist as the rumor unraveled to substantiated fact.
The (28) of that unraveling, of people sorting out bits of fact and fiction, (29) Nicholas DiFonzo, professor of social and organization psychology at Rochester Institute of Technology and one of the leading experts on rumor and gossip research. He is (30) researching how rumors proliferate, (31) and die over time as part of a National Science Fotmdation-funded study.
In their recent book Rumor P~,chology, DiFonzo and co-author Prashant Borida, (32) professor of management at the University of South Australia, present new research and ideas about rumors, which they (33) from gossip
[单项选择]
(一)资料
2006年4月,审计组对某公司2005年度财务收支情况进行审计。在对该公司采购与付款循环进行审计时,有关情况和资料如下:
(1)审计人员确定应付账款的审计目标为:总体合理性、存在性、完整性、分类准确性、截止期以及资产负债表上列示的适当性。
(2)在对被审计单位采购与付款循环内部控制进行调查了解过程中,审计人员重点了解了其采购、验收、保管、付款等工作的职责分工情况。
(3)审计人员在对采购与付款循环实施内部控制测试过程中,了解到被审计单位可能在资产负债表日故意推迟记录已发生的应付账款,因此决定进一步实施审计程序查找未入账的应付账款。
(4)审计查实被审计单位在2005年12月25日开出了一张支票用以偿付应付账款,当日进行的账务处理是借记“应付账款”、贷记“银行存款”。经进一步审查,该支票实际上仍保存在财务部门并未发出,于2006年1月5日被注销,被审计单位据此在2006年账上进行了转回处理。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。
对于“资料1”中审计人员确定的应付账款“完整性”审计目标,下列理解正确的是( )。
A. 有无少记采购业务
B. 有无重复记录采购业务
C. 是否多记“应付账款”
D. 是否将应记入“预收账款”的业务记入“应付账款”
[填空题]The strain of avian influenza virus that has led to the deaths of 140 million birds and 60 people in Asia in the past two years appears to be slowly acquiring genetic Changes typical of the "Spanish flu" virus that killed 50 million people nearly a century ago, researchers said yesterday.
How far the "bird flu" virus has traveled down the evolutionary path to becoming a pandemic virus is unknown. Nor is it certain that the much-feared strain, designated as influenza A/H5N1, will ever acquire all the genetic features necessary for rapid, worldwide spread.
Nevertheless, the similarities between the Spanish flu virus of 1918 and the H5N1 strain slowly spreading through Asia provide unusually concrete evidence of how dangerous the newer virus is. At least four of its eight genes now contain mutations seen in the deadly strain that circled the globe during and after World War Ⅰ.
The comparison of the old and new flu viruses is the first practical use of a science use of
[填空题]
  • [A] station
  • [B] stamp
  • [C] song
  • [D] receive
  • [E] seven
  • [F] soldier
  • [G] summer


You use it when you post a letter.
[填空题]Task One — people
A the caretaker
B a neighbour
C a teacher
D an inspector
E the head teacher
F a pupil
G a parent
H a former pupil
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