按传统习惯，西餐用餐中的佐餐饮品是（）。 A.啤酒 B.威士忌酒 C.白兰地酒 D.

广州的市鸟是？（）

A、鹦鹉

B、斑鸠

C、画眉

D、丹顶鹤

The United States will introduce a new and comprehensive(综合的) exam for students who seek to study in American and other English-speaking countries, Xinhua News Agency reported from New York.

The exam, which stands for a great change from the current English level test, was disclosed by Theresa Chang Wei Jen, associate director of the International Service of the US College Board, America’s leading educational organization.

The Advanced Placement International English Language (APIEL) will be offered for the first time throughout the world on May 10, 2002, said Jen.

However, the APIEL is a strange title to most Chinese students, and it is unlikely to soon gain the similarity of other already existing exams, such as the TOEFL(Test of English as a Foreign Language), the GRE(Graduate Record Examination), or the IELTS(International English Language Testing System).

“I have never heard of such a test and I would prefer the IELTS if I need another exam,” said Xu Jingyan, a graduating student from Beijing University of Aeronautics and Astronautics, who wants to study in England and has already taken the TOEFL.

Most of Xu’s classmates have never heard of the APIEL. “The APIEL is designed for international students who wish to get university studies in English-speaking countries, including the United States, Britain, Canada, and Australia.” said Jen.

The APIEL has been adopted, said Jen, because the TOEFL can no longer accurately reflect the abilities of students of using the English language comprehensively in an academic environment. Xinhua reported that a fairly large number of foreign students who earned high scores in TOEFL exam turned out to be very ordinary educational performers after admission.

Compared with the TOEFL, the APIEL measures a student’s ability to read, write, speak and understand English through testing his or her skills in listening comprehension, speaking with accuracy(精确) and resourcefulness, and writing with clarity and fluency(流畅), Jen said.

小题1:The United States will introduce a new exam because _______.

A．more and more students want to get further education in the USA

B．the Chinese people pay special attention to English studies with China’s entry into the WTO

C．the already existing exam systems seem to be far from perfect

D．it will bring the US government quite a lot of money小题2:Which of the following statements is TRUE according to the selection？

A．It will take quite a period of time for people to accept the APIEL.

B．The TOEFL is more popular with the Chinese than the IELTS.

C．A student will have to take the APIEL if he or she wants to study in English—speaking countries from 2002.

D．Chinese students will prefer the IELTS rather than the APIEL even in the future.小题3:The underlined word current in the second paragraph means _______.

A．modern

B．present

C．standard

D．formal小题4:Please decide which of the following would be the best title for this news report.

A．The Key to English-speaking Countries

B．The Four Skills in Learning English

C．TOEFL, IELTS and GRE to be Out of Date

D．New Exam Designed for Students

《复活》中的聂赫留朵夫是一个（）的形象。

对于《立法法》规定的应当制定法律的事项尚未制定法律的，全国人民代表大会及其常务委员会有权作出决定，授权国务院可以根据实际需要，对其中的部分事项先制定行政法规，下列哪个属于可以授权国务院先制定行政法规的事项

A．有关犯罪和刑罚的司法制度

B．剥夺公民政治权利

C．对非国有财产的征收

D．限制人身自由的强制措施

某股份公司2002年企业会计报表利润为20万元，未作任何项目调整，已按33%的所得税率计算缴纳所得税6.6万元。该企业执行计税工资的标准为800元/人/月。2003年1月，税务代理人员接受委托为其代理纳税审查，经查阅2002年度有关账证资料，发现如下问题：

1.企业2002年度，年初职工人数85人，年终职工人数115人，实际列支工资、津贴、补贴、奖金为120万元；

2.企业向其他非金融机构取得周转金20万元，年利率11%，本年列支利息2.2万元，同期同类银行贷款利率执行标准为6%；

3.全年销售收入6000万元，企业列支业务招待费25万元；

4.全年提取职工福利费16.8万元，工会经费2.4万元，教育经费1.8万元；

5.6月5日“管理费用”科目列支厂部办公室使用的空调器１台，价款0.6万元（折旧年限按6年计算，不考虑残值）；

6.其他经核实均无问题，符合企业会计制度及税法规定。

作出有关调账分录。