如抵押物价值因抵押人的行为而减少且抵押人无法完全恢复，则银行应要求抵押人提供与减少价

可纳入代征代扣税款核算的情况是（）

A.税务机关委托交警队征收的车船使用税

B.税务机关委托银行向异地企业托收的转账税款

C.税务机关委托社区代征零星税款，但未办理代征协议

D.税务机关聘用助征员征收的现金税款

Alvin runs a business selling expensive cars. Last Monday he mistakenly placed a notice on one car indicating that it was for sale for ￡5,000 when in fact its real price was ￡25,000. Bert later noticed the sign and, recognising what a bargain it was, immediately indicated to Alvin that he accepted the offer and would take the car for the indicated amount. Alvin, however, told Bert that there had been a mistake and that the true price of the car was ￡25,000. Bert insisted that he was entitled to get the car at the lower price, and when Alvin would not give it to him at that price Bert said that he would sue Alvin.After Bert had left, Alvin changed the price on the car to ￡25,000 and subsequently Cat came in and said she would like to buy the car, but that she would have to arrange finance.On Tuesday Del came by and offered Alvin the full ￡25,000 cash there and then and Alvin sold it to him.Required:Advise Alvin, Bert, Cat and Del as to their rights and liabilities in the law of contract. (10 marks)

第二节书面表达

众所周知，2008年奥运会将在北京举行。为了办好这次奥运会，北京市将进一步改善环境，修建更多的体育场馆。与此同时，提高市民的素质和修养也势在必行，因为文明的举止在国际交往中非常重要。作为年轻人，我们自身也存在着一些不文明的行为。请列举你所观察到一些不文明行为（三种以上），并就此做些评论或提出建议。

注意：1、不要逐字翻译；2、词数100-120。

参考词汇：             修养：culture  草坪：lawn    名声：reputation

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Happy New Year to you ( to be conveyed from your dear teachers)

Feedback and digest what you have swallowed on the Chinese Lunar Year Day

下列属于预收收入的调整分录的是（）.

A.借：银行存款

贷：预收账款

B.借：预收账款

贷：其他业务收入

C.借：银行存款

贷：应收账款

D.借：原材料

贷：应付账款

邮政通信质量指标设置有总包邮件损失、给据邮件损失、（）、邮件时限逾限、机要文件失密丢损。

A、给据邮件短少

B、邮件积压延误

C、邮件收寄不合规格

D、邮件处理不合规格