在横线里填上“＞”“＜”或“二”．710×15______71012÷14___

甲公司采用应收账款余额百分比法核算坏账损失，坏账准备计提比例为5‰。2007年1月1日，“应收账款”账户的余额为2000000元，2007年12月31日，“应收账款”账户的余额为1600000元。2007年度发生如下相关业务：
(1)5月18日，收回上年度核销的坏账8000元，存入银行。
(2)11月26日，因一客户破产，有应收账款5000元不能收回，经批准确认为坏账。
要求：

编制甲企业收回已核销坏账的会计分录。

绝对黑体的辐射力与其绝对温度的（）次方成正比。

A、二

B、三

C、四

D、五

第Ⅱ卷（共45分）

第四部分书面表达（共两节，满分45分）

第一节 阅读表达（共5小题；每小题3分，满分15分）

阅读下面短文，并根据短文后的要求答题（请注意问题后面的字数要求）．

[1] If you are a recent soc,ial science graduate who has had to listen to jokes about unemployment from your computer major classmates, you may have the last laugh．There are many advantages for the social science major because this high-tech“Information Age" demands people who are flexible（灵活

的）and who have good________．

[2]There are man}r social science majors in large companies who take up important positions．For example,a number of research studies found that social science majors have achieved greater managerial success than those who had technical training or pre-professional courses． Studies show that social science maiors are most suited to change, which is the leading: feature of the high speed,high-pressure,_high-tech world we now live in．

[3] Social science majors are not only experiencing success in their long-term company jobs,but they are also finding jobs more easily． A study showed that many companies had filled a largepercentage of their entry-level positions with social science graduates． The study also showed that themost sought-after(广受欢迎的）quality in a person who was looking for a job was communicationskills, noted as "very important" by 92 percent of the companies．Social science majors have these skills, often without knowing how important they are． It is probably due to these skills that they have been offered a wide variety of positions．

[4]  Finally, although some social science majors may still find it more difficult than their tech-nically trained classmates to land the first job, recent graduates report that they don't regret theirchoice of studv．

76． What's the main idea of the passage?(Please answer within 10 words．)

______________________________________________________________________________

77．Which sentence in the passage can be replaced by the following one?

For instance,a study showed that social science majors had held more important positions, com-pared to those technically trained students．

______________________________________________________________________________

78．Fill in the blank with proper words or phrases to complete the sentence． (Please answer within 5 words．)

______________________________________________________________________________

79．What have you learned about the social science majors in finding a job in this high-tech "Infor-mation Age"?( Please answer within 30 words．)

______________________________________________________________________________

80．Translate the underlined sentence in the second paragraph into Chinese．

______________________________________________________________________________

下面哪项不是游程编码结构的优点（）。

A、压缩率取决于栅格数据的性质

B、是一种有损压缩方法

C、压缩率可以事先估计

D、遍历速度较快

夏季来临，某蜂场蜂群表现不安和虚弱，个体缩小，头尾发黑，失去飞翔能力。多数病蜂腹部膨大．下痢较重，污染隔板、巢房和箱壁。巢门前有病蜂缓缓爬行，掉在地上不久死去。不仅工蜂和雄蜂得病，蜂王也被感染

如检查发现中肠呈乳白色或灰白色，环纹不明显并失去弹性。病蜂体内白球显著下降，比健康蜂减少50%左右。你认为还要做的检查是（）

A．将病蜂中肠的捣碎液涂片镜检

B．粪便内病原检查

C．病蜂中场组织切片检查

D．血液学检查

E．活体检查