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1、I'm really sorry: Ted: Oh, I'm really sorry. Are you OK? Ana: I'm fine. But I'm not very good at this. Ted: Neither am I. Say, are you from South America? Ana: Yes, I am originally. I was born in Argentina. Ted :Did you grow up there? Ana:Yes,I did,but my family moved here eight years ago when
2、 I was in high school. Ted :And where did you learn to rollarblade? Ana:Here in the park.This is only my second time. Ted :Well,it's my first time.Can you give me some lessons? Ana:Sure.Just follow me. Ted :By the way,my name is Ted. Ana:And I'm Ana.Nice to meet you. Hey,hey!that was fun T
3、ed:Hey,hey!that was fun.Thank you for the lesson! Ana:No problem.So,tell me a little about yourself.What do you do? Ted:I work in a travel agency. Ana:Really! What do you do there? Ted:I'm in charge of their computers. Ana:Oh,so you're a computer specialist. Ted:Well, sort of.Yeah,I guess so.
4、 Ana:That's great.Then maybe you can give me some help with a computer course I'm taking. Ted:Oh,sure...But only if you promise to give me some more rollarblading lessons. Ana:It's a deal! Interviewer:Where are you from originally,Yu Hong? Yu Hong:I'm from China...from near Shang
5、hai. Interviewer:And when did you move here? Yu Hong:I came here after I graduated from college.That was in 1992. Interviewer:And what do you do now? Yu Hong:I'm a transportation engineer. Interviewer:I see.So you 're an immigrant to the United States. Yu Hong:Yes,that's right. Interviewer:Wh
6、at are some of difficulties of being an immigrant in the U.S.? Yu Hong:Oh,that's not an easy question to answer.There are so many things,really.I guess one of the biggest difficulties is that I don't have any relatives here.I mean, I have a lot of friends,but that's not the same thing.In China,on t
7、he holidays or the weekend,we visit relatives.It isn't the same here. Interviewer:And what do you miss the most from home? Yu Hong:Oh, that's easy:my mom's soup!She makes great soup.I really miss my mother's cooking. Interviewer:Where are you from,Ajay? Ajay:I'm from India. Interviewer:And wh
8、en did you move to the U.S.? Ajay:It was in 1991 Interviewer:Are you studying here at the moment? Ajay:Not now.I came here as a student and graduated two yeas ago.I’m woking as a computer technician. Interviewer: Uh-huh.And what was it like when you first came here?Was it difficult? Ajay: Yeah,
9、it was at times.The main difficulty I had was with the educational system.Things are very different here.Teaching methods,everything is very different from what I was used to in India. Interviewer: And what do you miss the most from India? Ajay: To tell you the truth,after you’re here for a while,
10、you don’t miss anything very much.But I guess the weather and my family are the things I miss.And the quality of life.The quality of life is much nicer back home,frankly speaking. A: Hey! Are these pictures of you when you were a kid? B: Yeah! That’s me in front of my uncle’s beach house. When I
11、 was a kid, we used to spend two weeks every summer. A: Wow, I bet that was fun! B: Yeah. We always had a great time. Every day we used to get up early and walk along the beach. I have a great shell collection. In fact, I think it’s still up in the attic! A: Hey, I used to collect shells, too, w
12、hen I was a kid. But my parents threw them out! A: You know what I remember most about growing up? B: What? A: Visiting my grandparent’s house… you know, on holidays and stuff. They lived way out in the country, and my granddad had a horse named Blackie. He taught me how to ride. I just love
13、that horse-and she loved me, too! I used to really enjoy spending time at my grandparent’s house. And every time I came back, Blackie remembered me. B: Ah, memories! A: Why is there never a bus when you want one? B: Good question. There aren’t enough buses on this ro
14、ute. A: Sometimes I feel like writing a letter to the paper. B: Good idea. You should say that we need more subway lines, too. A: Yeah. There should be more public transportation in genral. B: And fewer cars! There’s too much traffic. A: Say, is that our bus coming? B: Yes, it is. But look. It
15、’s full! A: Oh, no! Let’s go and get a cup of coffee. We can talk about this letter I’m going to write. A: So you are really going to write a letter to the paper? B: Sure. I’m going to say something about the buses. They’re too old. We need more modern buses… nice air-conditioned ones. B:
16、And they need to put more buses on the road. A: Right. And there are too many cars downtown, and there isn’t enough parking. B: That’s for sure. It’s impossible to find a parking space downtown these days. A: I think they should ban private cars downtown between nine and five. B: Oh, you mean th
17、ey shouldn’t allow any cars except taxis and buses during the regular workday. Hmm… that sounds like a really good idea. Quite a number of things have been done to help solve traffic problems in Singapore. For example, motorists must buy a special pass if they want to drive into the d
18、owntown business district. They can go into the business district only if they have the pass displayed on their windshield. Another thing Singapore has done is to make it more difficult to buy cars. People have to apply for a certificate if they want to buy a car. And the number of certificates i
19、s limited. Not everyone can get one. There is also a high tax on cars, so it costs three or four times as much to buy a car in Singapore as it does in, say, the United States or Canada. The other thing Singapore has done is to build an excellent pubic transportation system. Their subway system
20、 is one of the best in the world. And there is also a very good taxi and bus system. A: Excuse me. Could you tell me where the bank is? B: There’s one upstairs, across from the duty-free shop. A: Oh, thanks. Do you know what time it opens? B: It should be op
21、en now. It opens at 8:00A.M. A: Good. And can you tell me how often the buses leave for the city? B: You need to check at the transportation counter. It’s right down the hall. A: OK. And just one more thing. Do you know where the nearest restroom is? B: Right behind you, ma’am. See that sign? A
22、 Oh. Thanks a lot. A: Excuse me. It’s me again. I’m sorry. I need some more information-if you don’t mind. B: Not at all. A: Thanks. Do you know how much a taxi costs to the city? B: Well, it depends on the traffic, of course. But it usually costs about forty dollars. A: Forty dollars?
23、 I guess I’ll take the bus. That means I have almost an hour till the next one. Where could I find an inexpensive restaurant in the airport? Maybe a fast-food place? B: Go upstairs and turn right. You’ll see the snack bar on your left. A: Thanks very much. Have a nice day. B: You,too.
24、 A: What do you think? B: Well, it has just as many bedroom as the last apartment. And the living room is huge. C: But the bedroom are too small. And there isn’t enough closet space for my clothes. A: And it’s not as cheap as the last apartment we saw. B: But that apartment was dark and
25、dingy. And it was in a dangerous neighborhood. A: Let’s see if the real estate agent has something else to show us. A: Well, how do you like this space, then? C: Oh, it’s much better than that other one. The thing I like best is the bedrooms. They are too huge! B: Yes, they are nic
26、e and big. C: And there are two bathrooms! I could have my own bathroom! B: Yes, I guess you could. C: The only problem is the color of the living room. I really don’t like those dark green walls. A: Oh, I’m sure we can change the color if we want to. A: Creative Rentals. Good
27、 morning. B: Hello. I’m calling about the apartment you have for rent. A: Yes. What can I tell you about it? B: Where is it, exactly? A: It’s on King Street, just off the freeway. B: Oh, near the freeway. Can you hear the traffic? A: Yes, I’m afraid you do hear some. But the apartment has lots
28、 of space. It has three bedrooms and a very large living room B: I see. And is it in a new building? A: Well, the building is about fifty years old. B: Uh-huh. Well, I’ll think about it. A: OK. Thanks for calling. B: Thank you. Bye A: Hello？ B: Hello. Is the apartment you’re adverti
29、sing still available? A: Yes, it is. B: Can you tell me a little about it? A: Well, it’s a perfect apartment for one person. It’s one room with a kitchen at one end. B: I see. And is it far away from the subway? A: There’s a subway station just down the street. Actually, the apartment is locate
30、d right downtown, so you step out of the building and there are stores and restaurants everywhere. But it’s on a high floor, so you don’t hear any street or traffic noise. B: It sounds like just the kind of place I’m looking for. I’d like to come see it, please. A: Sure. Let me give you the addres
31、s. A: Town and City Rentals. How can I help you? B: Hi, Umm…is that apartment you advertised still available? A: Yes, it is. B: Oh, good. Umm…listen. I, can’t pay too much, so the low price you’re asking is, is really good for me. A: Great. B: How big is it? A: It’s two rooms, plus the kitc
32、hen and bathroom. B: Well, is it a safe place to live? A: Well, I can tell you I’ve lived here for five years and I never heard about anybody having a problem. B: Oh, that’s good. Uh…let’s see. Oh, yeah. Does the apartment have a lot of windows? A: Windows? Yes, there are plenty of windows. But
33、 unfortunately, there isn’t much light, really. See, there’s another building right next to ours. B: Oh, that’s Ok. I’m never around in the day anyway. Do you think it’s all right if I come and look at it? A: Anytime. When do you want to see it? A: So where are you working now, Terry?
34、 B: Oh, I’m still at the bank. I don’t like it, though. A: That’s too bad. Why not? B: Well, it’s boring, and it doesn’t pay very well. A: I know what you mean. I don’t like my job either. I wish I could find a better job. B: Actually, I don’t want to work at all anymore. I wish I had a lot of
35、money so I could retire now. A: Hmm, how old are you, Terry? B: Uh, twenty-six. 3、通过活动，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。Ｘ 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
36、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。X D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。Ｘ 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
37、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，X K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。Ｘ 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。Ｘ
38、 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。Ｘ S生产车间耗用的材料，全部计入“直接材料”成本项目。Ｘ 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。X Y以应付票据去偿付购买材料的费用，是成本性支出。X Y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。Ｘ 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。X Z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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