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2018广东英语听说考试-A.doc

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1、2018APart AThis is one of the greatest masterpieces of Chinese landscape painting. When westerners first discovered Chinese paintings like this one, they could not see their value. To understand painting, you need to understand calligraphy. The character is not a picture of an object in the real wor

2、ld, but a symbol for an idea. As Chinese characters are symbols for ideas, so elements in a Chinese landscape, rocks, water, trees and mountains, became symbols of concepts. For the Chinese, pictures painted with a brush are symbols that carry both the surface meaning and additional hidden meanings.

3、 Chinese paintings are not just pretty pictures. They mean something.Part B视频对话W: Good afternoon, Dr. Brown. We are very honored to have you with us today. M: Thanks for inviting me, Mary. W: We know that you have been studying sleep and health for many years. M: Yes, I started my research in 2010.

4、W: I know that good sleep makes me feel better, but I am not so sure about the specific health benefits of good sleep. M: Well, recently I have published a book named Sleep and Health. According to my research, good sleep benefits our mind, weight, heart and more. Yet, few of us realize that. Now mo

5、re and more people, including young students, are having sleep problems.1. 学生是如何受到睡眠影响的?How are students affected by sleep?电脑回答 For children between the ages of 10 and 16, if they havent got enough sleep, they are more likely to have problems with attention and learning. College students who dont ge

6、t enough sleep have worse grades than those who do. So dont sacrifice sleep even if you are trying to meet a deadline. Get a good sleep and you might get a good score.2. 睡眠好还有其他什么好处吗?Is there any other benefit of good sleep?电脑回答 Well, good sleep also helps you have a healthy weight. If you are think

7、ing about going on a diet, you might need to plan an earlier bed time. People tend to feel more hungry and eat more when they get less sleep. Researchers find that dieter who sleep well lose more fat than those dont.3. 那意味着我们应该多睡觉吗?Does that mean we should sleep more?电脑回答 Well, it depends. Too much

8、or too little sleep is associated with a shorter lifespan. But sleep surely affects the quality of life. If you sleep better, you will certainly live better. Its pretty clear.1. When did Dr. Brown start his research on sleep and health?He started it in 2010.2. What is the name of Dr. Browns book?Sle

9、ep and Health.3. What is Dr. Browns suggestion for students who are trying to meet a deadline?Do not sacrifice sleep.4. Why do people need to plan an earlier bed time if they go on a diet?People tend to feel more huny and eat more when they get less sleep.5. What is associated with a shorter life?To

10、o much or too little sleep.PART C你将听到一段独白,独白播两遍。听完独白后,用自己的话复述独白的内容。梗概:Tom担心妹妹缺粮过冬,偷偷送米给她,却发现妹妹也在做同样的事情。关键词:worry(担心) add(添加) strange(奇怪的) hide(藏) same(同样的)The Rice Is BackTom and Mary were brother and sister. They lived in the same village. Tom had many children to feed and Mary also had a big famil

11、y to raise. They worked very hard every day on their farms. They were poor but both lived a happy life. One year, there was little rain and the rice did not grow well. They got the smallest harvest ever. At night, Tom could not sleep, worrying that Mary might not have enough food to survive the long

12、 winter. He got up and went to his farm house while he filled the bag with rice. Then he went to Marys house and secretly add the rice to her pile. Every night, when every one was asleep, Tom did the same thing. After two weeks, Tom noticed something strange. His pile did not seem to be any smaller.

13、 He decided to find out what had happened. One midnight, he hid himself in the farm house and waited. After a while, a shadow appeared. Tom was surprised to find it was Mary. She was coming in, carrying a bag of rice. She had been doing the same thing, taking her rice and adding it to Toms pile. 3、通

14、过活动,使学生养成博览群书的好习惯。B比率分析法和比较分析法不能测算出各因素的影响程度。C采用约当产量比例法,分配原材料费用与分配加工费用所用的完工率都是一致的。C采用直接分配法分配辅助生产费用时,应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。C成本报表是对外报告的会计报表。C成本分析的首要程序是发现问题、分析原因。C成本会计的对象是指成本核算。C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。C成本计算方法中的最基本的方法是分步法。XD当车间生产多种产品时,“废品损失”、“停工损失”的借方余额,月末均直接记入该产品的产品成本 中。D

15、定额法是为了简化成本计算而采用的一种成本计算方法。F“废品损失”账户月末没有余额。F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。F分步法的一个重要特点是各步骤之间要进行成本结转。()G各月末在产品数量变化不大的产品,可不计算月末在产品成本。错G工资费用就是成本项目。()G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对J计算计时工资费用,应以考勤记录中的工作时间记录为依据。()J简化的分批法就是不计算在产品成本的分批法。()J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用,又可能是间接计人费用。J接生产工艺过

16、程的特点,工业企业的生产可分为大量生产、成批生产和单件生产三种,XK可修复废品是指技术上可以修复使用的废品。错K可修复废品是指经过修理可以使用,而不管修复费用在经济上是否合算的废品。P品种法只适用于大量大批的单步骤生产的企业。Q企业的制造费用一定要通过“制造费用”科目核算。Q企业职工的医药费、医务部门、职工浴室等部门职工的工资,均应通过“应付工资”科目核算。 S生产车间耗用的材料,全部计入“直接材料”成本项目。 S适应生产特点和管理要求,采用适当的成本计算方法,是成本核算的基础工作。()W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对Y“预提费用”可能出现借方余额,其性质属于

17、资产,实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。XY以应付票据去偿付购买材料的费用,是成本性支出。XY原材料分工序一次投入与原材料在每道工序陆续投入,其完工率的计算方法是完全一致的。Y运用连环替代法进行分析,即使随意改变各构成因素的替换顺序,各因素的影响结果加总后仍等于指标的总差异,因此更换各因索替换顺序,不会影响分析的结果。()Z在产品品种规格繁多的情况下,应该采用分类法计算产品成本。对Z直接生产费用就是直接计人费用。XZ逐步结转分步法也称为计列半成品分步法。A按年度计划分配率分配制造费用,“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)

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