秘书的意志

阅读理解。

    A farmer (农夫) wants to eat food every day, but he doesn't like working. He often

goes to other farmers' homes. When they eat, he eats with them, so other farmers don't

like him. One day, he sees a hare (野兔) running down the hill. The hare knocks against

(撞上了) a tree in his field, breaks its neck and falls dead (死了). The farmer is happy

and says,"Great!" He goes to the tree and gets the dead hare, and goes home with it. That

day, he eats a lot. He thinks that the meat is very good. The next day, he puts down his

hoe (锄头), and waits by the tree for a second hare to turn up. He waits all day long,

but no hare comes at all.

1. A farmer doesn't like working, so _____. [ ]

A. other farmers don't like him

B. other farmers like to help him

C. no one wants to work with him

D. other farmers give him something to eat

2. The farmer sees _____ one day. [ ]

A. others help him work

B. a hare is working under a tree

C. a hare knocks against a tree and dies

D. a hare is sleeping under a tree

3. After he picks the hare up, he _____. [ ]

A. sits there and waits

B. takes it home and eats it

C. finds another one

D. sells it and gets some money

4. The farmer waits near the tree because _____. [ ]

A. he wants to work hard

B. he is tired and needs some rest.

C. others are working for him

D. he hopes to wait for another hare near the tree

5. From the story we can learn that "_____." [ ]

A. Don't work. Others will give you everything

B. If you work, you can't get what you want

C. Waiting can also make you get what you want

D. Working is the only way to make you rich

我国银行间债券市场依托中国外汇交易中心暨全国银行间同业拆借中心进行交易。（）

教学评定

儿童和成人言语加工的神经生理机制不同。

甲公司为增值税一般纳税人，销售商品适用的增值税税率为17％，经董事会批准，2×15年度财务报表于2×16年3月31日对外报出。2×15年10月20日，委托代销机构代销A产品100台，产品已发出，甲公司按售价的10％向代销机构支付手续费。至年末，代销机构已销售60台A产品，12月31日，甲公司收到代销机构开具的代销清单。

2×16年1月10日，因部分B产品的规格不符合合同约定，甲公司收到购货方退回的500万件B产品及购货方提供的《开具红字增值税专用发票申请单》，与退回B产品相关的收入已于2×15年11月2日确认。2×15年12月31日，甲公司销售一批C产品，销售价格为900万元（不含增值税税额），销售成本为550万元，产品已发出。当日，甲公司与购货方签订回购协议，约定1年后以1000万元的价格回购该批C产品。购货方为甲公司的联营企业。下列各项关于甲公司上述交易或事项会计处理的表述中，正确的有（）。

A.在发出委托代销商品时确认收入

B.发生的代销手续费作为销售费用处理

C.售后回购交易中发出的C产品作为发出商品处理

D.B产品销售退回事项作为资产负债表日后调整事项处理