企业从银行借入款项400000元,用于购置生产流水线,偿还期限三年,年利率为9%。取得借款后,即用于购入设备,以银行存款支付货款180000元,运杂费20000元。安装时又领用材料16000元,耗用人费24000元,一个月安装完毕,交付使用。借款到期,企业一次偿还本息。利息按单利计算。(假设不考虑增值税)编制相关会计分录。
(1)取得借款时,
借:银行存款400000
贷:长期借款400000
(2)支付设备价款、运杂费、安装费时,
借:在建工程240000
贷:银行存款200000
原材料 16000
应付工资 24000
(3)设备交付使用前的借款利息=400000×1×9%÷12=3000,应予以资本化
借:在建工程3000
贷:长期借款 3000
(4)到期还本付息时,
借:长期借款508000
贷:银行存款508000
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BernardBailynhasrecentlyreinterpretedtheearlyhistoryoftheUnitedStatesbyapplyingnewsocialresearchfindingsontheexperiencesofEuropeanmigrants.Inhisreinterpretation,migrationbecomestheorganizingprincipleforrewritingthehistoryofpreindustrialNorthAmerica.Hisapproachrestsonfourseparatepropositions.ThefirstoftheseassertsthatresidentsofearlymodernEnglandmovedregularlyabouttheircountryside;migratingtotheNewWorldwassimplyanaturalspillover.AlthoughatfirstthecoloniesheldlittlepositiveattractionfortheEnglishDtheywouldratherhavestayedhomeDbytheeighteenthcenturypeopleincreasinglymigratedtoAmericabecausetheyregardeditasthelandofopportunity.Secondly,Bailynholdsthat,contrarytothenotionthatusedtoflourishinAmericahistorytextbooks,therewasneveratypicalNewWorldcommunity.Forexample,theeconomicanddemographiccharacterofearlyNewEnglandtownsvariedconsiderably.Bailyn'sthirdpropositionsuggesttwogeneralpatternsprevailingamongthemanythousandsofmigrants:onegroupcameasindenturedservants,anothercametoacquireland.Surprisingly,Bailynsuggeststhatthosewhorecruitedindenturedservantswerethedrivingforcesoftransatlanticmigration.ThesecolonialentrepreneurshelpeddeterminethesocialcharacterofpeoplewhocametopreindustrialNorthAmerica.Atfirst,thousandsofunskilledlaborerswererecruited;bythe1730's,however,Americanemployersdemandedskilledartisans.Finally,Bailynarguesthatthecolonieswereahalf-civilizedhinterlandoftheEuropeanculturesystem.HeisundoubtedlycorrecttoinsistthatthecolonieswerepartofanAnglo-Americanempire.ButtodividetheempireintoEnglishcoreandcolonialperiphery,asBailyndoes,devaluestheachievementsofcolonialculture.Itistrue,asBailynclaims,thathighcultureinthecoloniesnevermatchedthatinEngland.Butwhatofseventeenth-centuryNewEngland,wherethesettlerscreatedeffectivelaws,builtadistinguisheduniversity,andpublishedbooksBailynmightrespondthatNewEnglandwasexceptional.However,theideasandinstitutionsdevelopedbyNewEnglandPuritanshadpowerfuleffectsonNorthAmericanculture.AlthoughBailyngoesontoapplyhisapproachtosomethousandsofindenturedservantswhomigratedjustpriortotherevolution,hefailstolinktheirexperiencewiththepoliticaldevelopmentoftheUnitedStates.Evidencepresentedinhisworksuggestshowwemightmakesuchaconnection.TheseindenturedservantsweretreatedasslavesfortheperiodduringwhichtheyhadsoldtheirtimetoAmericanemployers.Itisnotsurprisingthatassoonastheyservedtheirtimetheypassedupgoodwagesinthecitiesandheadedwesttoensuretheirpersonalindependencebyacquiringland.Thus,itisinthewestthatapeculiarlyAmericanpoliticalculturebegan,amongcolonistswhoweresuspiciousofauthorityandintenselyanti-aristocratic.
1.WhichofthefollowingstatementsaboutmigrantstocolonialNorthAmericaissupportedbyinformationinthetext
[A]AlargerpercentageofmigrantstocolonialNorthAmericacameasindenturedservantsthanasfreeagentsinterestedinacquiringland.
[B]Migrantswhocametothecoloniesasindenturedservantsweremoresuccessfulatmakingalivelihoodthanwerefarmersandartisans.
[C]MigrantstocolonialNorthAmericaweremoresuccessfulatacquiringtheirownlandduringtheeighteenthcenturythanduringtheseventeenthcentury.
[D]Bythe1730's,migrantsalreadyskilledinatradewereinmoredemandbyAmericanemployersthanwereunskilledlaborers.
2.TheauthorofthetextstatesthatBailynfailedto
[A]GivesufficientemphasistotheculturalandpoliticalinterdependenceofthecoloniesandEngland.
[B]DescribecarefullyhowmigrantsofdifferentethnicbackgroundspreservedtheircultureintheUnitedStates.
[C]TakeadvantageofsocialresearchontheexperiencesofcolonistswhomigratedtocolonialNorthAmericaspecificallytoacquireland.
[D]RelatetheexperienceofthemigrantstothepoliticalvaluesthateventuallyshapedthecharacteroftheUnitedStates.
3.Whichofthefollowingbestsummarizestheauthor'sevaluationofBailyn'sfourthproposition
[A]Itistotallyimplausible.
[B]Itispartiallyacceptable.
[C]Itishighlyadmirable.
[D]Itiscontroversialthoughpersuasive.
4.Accordingtothetext,BailynandtheauthoragreeonwhichofthefollowingstatementsaboutthecultureofcolonialNewEngland
[A]HighcultureinNewEnglandneverequaledthehighcultureofEngland.
[B]TheculturalachievementsofcolonialNewEnglandhavegenerallybeenunrecognizedbyhistorians.
[C]ThecolonistsimitatedthehighcultureofEngland,anddidnotdevelopaculturethatwasuniquelytheirown.
[D]ThesoutherncoloniesweregreatlyinfluencedbythehighcultureofNewEngland.
5.TheauthorofthetextwouldbemostlikelytoagreewithwhichofthefollowingstatementsaboutBailyn'swork
[A]BailynunderestimatestheeffectsofPuritanthoughtonNorthAmericanculture.
[B]BailynoveremphasizestheeconomicdependenceofthecoloniesonGreatBritain.
[C]Bailyn'sdescriptionofthecoloniesaspartofanAnglo-Americanempireismisleadingandincorrect.
[D]BailynfailedtotesthispropositionsonaspecificgroupofmigrantstocolonialNorthAmerica.
Thetouristtradeisbooming.Withallthiscomingandgoing,you'dexpectgreaterunderstandingodevelopbetweenthenationsoftheworld.Notabitofit!Superbsystemsofcommunicationbyair,seaandlandmakeitpossibleforustovisiteachother'scountriesatamoderatecost.Whatwasoncethe'grandtour',reservedforonlytheveryrich,isnowwithineverybody'sgrasp?
Thepackagetourandcharteredflightsarenottobesneeredat.Moderntravelersenjoyalevelofcomfortwhichthelordsandladiesongrandtoursintheolddayscouldn'thavedreamedof.Butwhat'sthesenseofthismassexchangeofpopulationsifthenationsoftheworldremainbasicallyignorantofeachother?
Manytouristorganizationsaredirectlyresponsibleforthisstateofaffairs.Theydeliberatelysetouttoprotecttheirclientsfromtoomuchcontactwiththelocalpopulation.Themoderntouristleadsacosseted,shelteredlife.Helivesatinternationalhotels,whereheeatshisinternationalfoodandsipshisinternationaldrinkwhilehegazesatthenativesfromadistance.Conductedtourstoplacesofinterestarecarefullycensored.Thetouristisallowedtoseeonlywhattheorganizerswanthimtoseeandnomore.Astrictschedulemakesitimpossibleforthetouristtowanderoffonhisown;andanyway,languageisalwaysabarrier,soheisonlytoohappytobeprotectedinthisway.Atitsveryworst,thisleadstoanewandhideouskindofcolonization.
Thesummerquartersoftheinhabitantsoftheciteuniversitaire:aretemporarilyreestablishedontheislandofCorfu.BlackpoolisrecreatedatTorremolinoswherethetravelergoesnottoeatpaella,butfishandchips.Thesadthingaboutthissituationisthatitleadstothepersistenceofnationalstereotypes.Wedon'tseethepeopleofothernationsastheyreallyare,butaswehavebeenbroughtuptobelievetheyare.Youcantestthisforyourself.Takefivenationalities,say,French,German,English,AmericanandItalian.Nowinyourmind,matchthemwiththesefiveadjectives:musical,amorous,cold,pedantic,native.Farfromprovidinguswithanyinsightintothenationalcharacteristicsofthepeoplesjustmentioned,theseadjectivesactuallyactasbarriers.Sowhenyousetoutonyourtravels,theonlycharacteristicsyounoticearethosewhichconfirmyourpreconceptions.Youcomeawaywiththehighlyunoriginalandinaccurateimpressionthat,say,'Anglo-Saxonsarehypocrites'ofthat'Latinpeoplesshoutalot'.Youonlyhavetomakeafewforeignfriendstounderstandhowabsurdandharmfulnationalstereotypesare.Buthowcanyoumakeforeignfriendswhenthetouristtradedoesitsbesttopreventyou?Carriedtoanextreme,stereotypescanbepositivelydangerous.Wildgeneralizationsstirupracialhatredandblindustothebasicfact〞howtriteitsounds!每Thatallpeoplearehuman.Weareallsimilartoeachotherandatthesametimeallunique.
1.Thebesttitleforthispassageis
[A]Tourismcontributesnothingtoincreasingunderstandingbetweennations.
[B]Tourismistiresome.
[C]Conductedtourisdull.
[D]Tourismreallydoessomethingtoone'scountry.
2.Whatistheauthor'sattitudetowardtourism?
[A]apprehensive.[B]negative.[C]critical.[D]appreciative.
3.WhichwordinthefollowingisthebesttosummarizeLatinpeopleshoutalot?
[A]silent.[B]noisy.[C]lively.[D]active.
4.Thepurposeoftheauthor'scriticismistopointout
[A]conductedtourisdisappointing.
[B]thewayoftouringshouldbechanged.
[C]whentraveling,younoticecharacteristicswhichconfirmpreconception.
[D]nationalstereotypesshouldbechanged.
5.Whatis'grandtour'now?
[A]moderatecost.
[B]localsight-seeingisinvestigatedbythetouristorganization.
[C]peopleenjoythefirst-ratecomforts.
[D]everybodycanenjoythe'grandtour'
汉译英:生活就像一杯红酒,热爱生活的人会从其中品出无穷无尽的美妙。将它握在手中仔细观察,它的暗红色中有血的感觉,那正是生命的痕迹。抿一口留在口中回味,它的甘甜中有一丝苦涩,如人生一般复杂迷离。喝一口下肚,余香沁人心脾,让人终身受益。红酒越陈越美味,生活越丰富越美好。当人生走向晚年,就如一瓶待开封的好酒,其色彩是沉静的,味道中充满慷慨与智慧。
Asthepressure____,theliquidrockisforcedupthroughchannelsintheresistantrocktotheearth’ssurface.
EinsteinwontheNobelPrizein1921andenjoyedgreatfameinGermanyuntiltheriseofNazism____hewasexpelledfromGermanybecausehewasaJew.