远期利率协议的买方是名义（），其订立远期利率协议的一个主要目的是规避利率（）的风险。

两只小鼹鼠在地下同一地点开始打洞，一只朝前方挖，每分钟挖8cm，另一只朝左挖，每分钟挖6cm，10分钟之后两只小鼹鼠相距（    ）cm。

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第二节 完形填空（共20小题；每小题1分，满分20分）

阅读下面短文，掌握其大意，从每题所给的A、B、C、D四个选项中，选出最佳选项，并在答题卡上将该项涂黑。

The first day of college I met a little old lady. I was __36__. “Why are you here at such a young age?” I asked.

“To meet a rich husband, __37__, have children, and then retire and travel!” she replied __38__.

I laughed, but we became close friends. For the whole __39__ we would leave class together and __40__ nonstop. I was always listening as she __41__ her wisdom and experience.

At the end of the term Rose was invited to make a __42__. I’ll never forget her words. “We do not stop playing because we are old; we grow old __43__ because we stop playing. The only __44__ of staying young is being happy and achieving success. You have to find humor and __45__. You’ve got to have a(n) __46__. When you lose dreams, you die. We have so many people walking around who are __47__ and don’t even know it! Growing older doesn’t __48__ growing up. Anybody can grow older doing __49__. That doesn’t take any talent or ability. My idea is that one grows up by always finding __50__ in life. Have no regrets. The elderly don’t have regrets for what we did, __51__ for things we didn’t do. The only people who fear death are those with __52__.”

The college year ended. Rose got her __53__ but passed away one week after graduation. Many students attended the funeral (葬礼) of the __54__ woman who taught by __55__: never too late to be all you can possibly be.

36. A. happy                 B. sorry                        C. active                       D. curious

37. A. make money              B. get married               C. earn a degree            D. find work

38. A. briefly                B. happily                    C. jokingly                   D. seriously

39. A. term                   B. month                      C. week                        D. day

40. A. talk                    B. work                        C. race                         D. smile

41. A. shared                B. enjoyed                    C. admired                   D. imagined

42. A. decision                     B. speech                      C. wish                        D. bet

43. A. slightly               B. possibly                   C. hardly                      D. simply

44. A. skill                   B. secret                       C. plan                         D. style

45. A. stop                    B. rest                          C. wonder                    D. laugh

46. A. try                            B. chance                           C. dream                      D. education

47. A. weak                  B. dead                        C. old                          D. ill

48. A. include               B. need                        C. mean                       D. escape

49. A. nothing               B. anything                   C. something                D. everything

50. A. solutions             B. faults                       C. secrets                      D. opportunities

51. A. but rather            B. in turn                            C. and yet                        D. if not

52. A. talents                B. abilities                    C. regrets                            D. dreams

53. A. respect                B. degree                      C. fame                        D. disease

54. A. attractive            B. funny                       C. easy-going                D. impressive

55. A. direction             B. promise                    C. example                   D. theory

炭黑原料是（）。

在电流变化率相同时，电感大，自感电动势大。（）

按月预提借款利息的会计分录是（）

A、借记“管理费用”账户

B、借记“预提费用”账户

C、借记“财务费用”账户

D、借记“制造费用”账户

E、贷记“应付利息”账户