甲公司根据生产的特点和管理的要求对A产品采用品种法计算产品成本。生产费用采用约当产量比例法在完工产品与月末在产品之间分配，原材料在生产开始时一次投入，其他加工费用发生较为均衡。期末在产品的完工程度按50%计算。在生产A产品的同时生产出P副产品，副产品采用作价扣除法分配其成本。甲公司2013年12月共发生费用82000元，其中直接材料40000元，直接人工20000元，制造费用20000元，管理部门费用2000元；其中P产品不能直接对外销售尚需进一步加工，进一步加工成本为直接人工1250元，制造费用1250元，当月投产A产品500件，其中400件已完工，100件为在产品，同时产出P产品100件。P产品市场售价为80元／件；单位销售税金及费用为20元／件，单位销售利润为10元/件。要求：假定A产品期初无在产品，不考虑其他因素，回答下列第1．一5．题。

P产品应负担的直接材料,直接人工和制造费用成本为( )。

A:P产品应负担的直接材料成本1250元 B:P产品应负担的直接人工成本625元 C:P产品应负担的制造费用为625元 D:P产品应负担的制造费用为650元

某农产品的供给函数为Q＝10+2P，式中：Q为供给量，单位为千克；P为价格，单位为元。据此回答下列问题。

该农产品的供给价格弹性E＝( )。

A:ΔQ／Q÷ΔP／P B:ΔQ／QxΔP／P C:ΔQ／ΔP÷P／Q D:Q／P÷ΔQ／ΔP

           What we take from and give to the sea

    As long as we have been on earth, we have used the sea around us. We take from the ocean, and we give to it.

    We take fishes from the ocean – millions of kilograms of fish, every year, to feed millions of people. __1__. We take minerals from the ocean. One way to get salt is to place seawater in a shallow basin and leave it until it evaporates. __2__. Much gold and silver drift dissolved in the waters of the sea¹, too. But the sea does not give them up by simple evaporation. Other gifts from the sea are pearls, sponges and seaweed. Pearls become jewelry. __3__. Seaweed becomes food of many kinds – even candy, and ice cream – as well as medicine. 

    Believe it or not, fresh water is anther gift from the sea. We cannot drink ocean water. __4__. But ocean water becomes fresh water when the salts are removed. In the future, we will find ourselves depending more and more on fresh water from the sea.

    The sea gives us food, fertilizer, minerals, water, and other gifts. What do we give the sea? Garbage. __5__. Huge as it is, the ocean cannot hold all the water we pour into it, Dumping garbage into the ocean is killing off sea life2. Yet as the world population grows, we may need the sea and its gifts more than ever.

    We are finally learning that if we destroy our seas, we might also destroy ourselves. Hopefully, it is not too late.

词汇：

fertilizer/ "fɜːtɪlaɪzə / n．化肥

sponge /spɔndʒ/ n．海绵

garbage / "gɑːbɪdʒ / n．垃圾

evaporate / ɪ"væpəreɪt / v．蒸发

seaweed /"si:wi:d/ n．海草

注释：

1.Much gold and silver drift dissolved in the waters of the sea, too.还有不少金和银的漂流物溶解在海水里。

2.Dumping garbage into the ocean is killing off sea life.把垃圾往大海里倾倒就是在把海洋生物杀绝灭尽。

练习:

A.Natural sponges become cleaning aids.

B.We pollute the ocean when we use it as a garbage dump.

C.The area of the sea is becoming smaller and smaller.

D.Along with salt, other minerals are left after evaporation.

E.We even use their bones for fertilizer.

F.Some of its contents may cause illness.

空1

A:A B:B C:C D:D E:E F:F

Teamwork in Tourism

    Growing cooperation among branches of tourism has proved valuable to all concerned¹. Government bureaus, trade and travel associations, carriers and properties² are all working together to bring about optimum³ conditions for travelers.

    _____(1)_____They have knowledge of all areas and all carrier services, and they are experts in organizing different types of tours and in preparing effective advertising campaigns. They distribute materials to agencies, such as journals, brochures⁴ and advertising projects._____(2)_____

    Tourist counselors give valuable seminars⁵ to acquaint agents with new programs and techniques in selling._____(3)_____

    Properties and agencies work closely together to make the most suitable contracts, considering both the comfort of the clients and their own profitable financial arrangement._____(4)_____

    _____(5)_____Carriers are dependent upon agencies to supply passengers, and agencies are dependent upon carriers to present them with marketable tours. All services must work together for greater efficiency, fair pricing and contented customers.

词汇：

bureau /"bjuərəu/ n．局，部门

sponsor / "spɒnsə /v．发起，赞助

agency / "eɪdʒ(ə)nsɪ / n．（旅行）社

acquaint / ə"kweɪnt /v．使熟悉

car-rental/"ka:"rentl/ n．汽车租赁

purchase / "pɜ:tʃəs / n．购买

contented /kən"tentid/ adj．满意的

注释：

1. concerned：作定语时常常放在所修饰的词或短语的后面，表示“有关的”。例如：Everyone concerned must sign their names here.

2. carriers and properties：指运输公司和房地产公司。

3. optimum：形容词，意为“最佳的”。又如：an optimum temperature for this kind of flower：适合这种花生长的最佳温度。

4. brochure：指具有宣传性质的小册子。

5. seminar：研讨会

6. conversely: 相反地，反过来说。又如：The teacher gave the students knowledge, and conversely, the students offered the teacher their warmest gratitude.

练习：

A    The same confidence exists between agencies and carriers, including car-rental and sight-seeing services.

B    They offer familiarization and workshop tours so that in a short time agents can obtain first-hand knowledge of the tours.

C    Travel operators, specialists in the field of planning, sponsor extensive research programs.

D    As a result of teamwork, tourism is flouring in all countries.

E    Agencies rely upon the good services of hotels, and, conversely⁶, hotels rely upon agencies, to fulfill their contracts and to send them clients.

F   In this way agents learn to explain destinations and to suggest different modes and combinations of travel-planes, ships, trains, motorcoaches, car-rentals, and even car purchases.

空2

A:A B:B C:C D:D E:E F:F

Virtual Driver

     Driving involves sharp eyes and keen ears, analyzing with a brain, and coordination between hands, feet and brain. A man has sharp eyes and keen ears, analyzes through his brain, and maintains coordination between his hands and brains. He can control a fast-moving car with different parts of his body. _____(1)_____ Apparently there isn"t anyone in the driver"s cab, but there is in fact a virtual driver¹. This virtual driver has eyes, brains, hands and feet too. The minicameras on each side of the car are its eyes and are responsible for observing the road conditions ahead of it as well as the traffic to its left and right. If you open the boot, you can see the most important part of the automatic driving system: a built-in computer. _____(2)_____ The brain of the car is responsible for calculating the speeds objects surrounding the car are moving at², analyzing their position on the road, choosing the right path, and giving orders to the wheel and the control system.

    In comparison with the human brain, the virtual driver"s best advantage is that it reacts quickly. _____(3)_____ However, it takes the world"s best racecar driver at least one second to react, and this doesn"t include the time he needs to take action.

With its rapid reaction and accurate control, the virtual driver can reduce the accident rate on expressways considerably. In this case, is it possible for us to let it have the wheel³ at any time and in any place? _____(4)_____ With its limited ability to recognize things, the car can now only travel on expressways.

    The intelligent car determines its direction by the clear lines that mark the lanes clearly and recognizes vehicles according to their regular shapes. _____(5)_____ This being the case⁴, people still have high hopes about driverless cars, and think highly intelligent cars are what the cars of the future should be like⁵.

词汇：

virtual /"və: tʃuəl/ adj．虚拟的

built-in adj．嵌入的

coordination / kəu,ɔ:di"neiʃən /n．协调，配合

racecar n．赛车

cab /kæb/ n．驾驶室

expressway /ik"spreswei/ n．高速公路

minicamera  n．小型照相机

driverless  adj．无驾驶员的

boot /bu:t/ n．（车身后部的）行李箱

注释：

1.    virtual driver：虚拟驾驶员

2.    The brain of the car is responsible for calculating the speeds objects surrounding the car are moving at…车的大脑负责计算汽车周围物体移动的速度。The brain of the car is responsible for calculating the speeds objects surrounding the car are moving at=The brain is responsible for calculating the speeds at which objects surrounding the car are moving。

3.    have the wheel：驾驶汽车

4.    This being the case：虽然情况是这样。This being the case是独立主格结构。

5.    …highly intelligent cars are what the cars of the future should be like．未来的汽车就应该是高度智能化的汽车。

练习：

A    Experts say that we cannot do that just yet.

B    In the near future, intelligent cars will be put into commercial operation.

C    This is the brain of the car.

D    But how does an intelligent car control itself?

E    It completes the processing of the images sent by the cameras within 100 milliseconds.

空4

A:A B:B C:C D:D E:E F:F

Einstein Named "Person of the Century"

    Albert Einstein, whose theories on space time and matter helped unravel the secrets of the atom and of the universe, was chosen as "Person of the Century" by Time magazine on Sunday.

    A man whose very name is synonymous with scientific genius，Einstein has come to represent more than any other person the flowering of the 20th century scientific thought that set the stage for the age of technology.

    "The world has changed far more in the past 100 years than in any other century in history. The reason is not political or economic，but technological 一 technologies that flowed directly from advances in basic science. ” wrote theoretical physicist Stephen Hawking in a Time essay explaining Einstein"s significance ____1____    

    Time chose as runner-up President Franklin Roosevelt¹ to represent the triumph of freedom and democracy over fascism, and Mahatma Gandhi2 as an icon for a century when civil and human rights became crucial factors in global politics.

    "What we saw was Franklin Roosevelt embodying the great theme of freedom"s fight against totalitarianism, Gandhi personifying the great theme of individuals struggling for their rights, and Einstein being both a great genius and a great symbol of a scientific revolution that brought with it amazing technological advances that helped expand the growth of freedom. ” said Time Magazine Editor Walter Isaacson.

    Einstein was born in Ulm,Germanyin 1879. ____2____He was slow to learn to

speak and did not do well in elementary school. He could not stomach organized learning and loathed taking exams³ ？

    In 1905, however, he was to publish a theory which stands as one of the most intricate

examples of human imagination in history.   ____3____ Everything else — mass， weight, space, even time itself — is a variable. And he offered the world his now-famous equation ： energy equals mass times the speed of light squared — E = mc².

     ____4____  "There was less faith in absolutes, not only of time and space but also of truth and morality."

    Einstein"s famous equation was also the seed that led to the development of atomic energy and weapons. In 1939, six years after he fled European fascism and settled at Princeton University, Einstein，an avowed pacifist⁴，signed a letter to President Roosevelt urging the United States to develop an atomic bomb before Nazi Germany did. ____5____Einstein did not work on the project.

    Einstein died inPrinceton,New Jerseyin 1955.

词汇：

unravel / ʌn"rævl / vt.解开        

synonymous / sɪˈnɒnɪməs / adj.同义的

runner-up 亚军，第二名

icon /" "aɪkɒn / n.象征；图符

totalitarianism / təʊˌtælə"teərɪənɪzəm / n.极权主义

personify/ pə"sɒnɪfaɪ / vt.象征，体现

intricate / ˈɪntrɪkət / adj.复杂的

constant / "kɒnstənt / n.常量

variable / "kɒnstənt / n, 变量

equation / ɪˈkweʒən -ʃən / n.等式

注释：

1.President Franklin Roosevelt:美国第 32 任总统罗斯福（1882—1945)

2.Mahatma Gandhi:印度政治和精神领袖、改革家甘地(1869—1948)

3.He could not stomach organized learning and loathed taking exams.他无法忍受一切都安排得 死死的教学，讨厌考试。

4.avowed pacifist:公开承认的和平主义者

练习：

A "Indirectly, relativity paved the way for a new relativism in morality, art and politics. ” Isaacson wrote in an essay explaining Time"s choices.

B How he thought of the relativity theory influenced the general public"s view about Albert Einstein.

C ” Clearly, no scientist better represents those advances than Albert Einstein. ”

D Roosevelt heeded the advice and formed the "Manhattan Project" that secretly developed the first atomic weapon.

E In his early years, Einstein did not show the promise of what he was to become.

F In his “ Special Theory of Relativity ”，Einstein described how the only constant in the universe is the speed of light.

空4

A:A B:B C:C D:D E:E F:F

Teamwork in Tourism

    Growing cooperation among branches of tourism has proved valuable to all concerned¹. Government bureaus, trade and travel associations, carriers and properties² are all working together to bring about optimum³ conditions for travelers.

    _____(1)_____They have knowledge of all areas and all carrier services, and they are experts in organizing different types of tours and in preparing effective advertising campaigns. They distribute materials to agencies, such as journals, brochures⁴ and advertising projects._____(2)_____

    Tourist counselors give valuable seminars⁵ to acquaint agents with new programs and techniques in selling._____(3)_____

    Properties and agencies work closely together to make the most suitable contracts, considering both the comfort of the clients and their own profitable financial arrangement._____(4)_____

    _____(5)_____Carriers are dependent upon agencies to supply passengers, and agencies are dependent upon carriers to present them with marketable tours. All services must work together for greater efficiency, fair pricing and contented customers.

词汇：

bureau /"bjuərəu/ n．局，部门

sponsor / "spɒnsə /v．发起，赞助

agency / "eɪdʒ(ə)nsɪ / n．（旅行）社

acquaint / ə"kweɪnt /v．使熟悉

car-rental/"ka:"rentl/ n．汽车租赁

purchase / "pɜ:tʃəs / n．购买

contented /kən"tentid/ adj．满意的

注释：

1. concerned：作定语时常常放在所修饰的词或短语的后面，表示“有关的”。例如：Everyone concerned must sign their names here.

2. carriers and properties：指运输公司和房地产公司。

3. optimum：形容词，意为“最佳的”。又如：an optimum temperature for this kind of flower：适合这种花生长的最佳温度。

4. brochure：指具有宣传性质的小册子。

5. seminar：研讨会

6. conversely: 相反地，反过来说。又如：The teacher gave the students knowledge, and conversely, the students offered the teacher their warmest gratitude.

练习：

A    The same confidence exists between agencies and carriers, including car-rental and sight-seeing services.

B    They offer familiarization and workshop tours so that in a short time agents can obtain first-hand knowledge of the tours.

C    Travel operators, specialists in the field of planning, sponsor extensive research programs.

D    As a result of teamwork, tourism is flouring in all countries.

E    Agencies rely upon the good services of hotels, and, conversely⁶, hotels rely upon agencies, to fulfill their contracts and to send them clients.

F   In this way agents learn to explain destinations and to suggest different modes and combinations of travel-planes, ships, trains, motorcoaches, car-rentals, and even car purchases.

空2

A:A B:B C:C D:D E:E F:F

           What we take from and give to the sea

    As long as we have been on earth, we have used the sea around us. We take from the ocean, and we give to it.

    We take fishes from the ocean – millions of kilograms of fish, every year, to feed millions of people. __1__. We take minerals from the ocean. One way to get salt is to place seawater in a shallow basin and leave it until it evaporates. __2__. Much gold and silver drift dissolved in the waters of the sea¹, too. But the sea does not give them up by simple evaporation. Other gifts from the sea are pearls, sponges and seaweed. Pearls become jewelry. __3__. Seaweed becomes food of many kinds – even candy, and ice cream – as well as medicine. 

    Believe it or not, fresh water is anther gift from the sea. We cannot drink ocean water. __4__. But ocean water becomes fresh water when the salts are removed. In the future, we will find ourselves depending more and more on fresh water from the sea.

    The sea gives us food, fertilizer, minerals, water, and other gifts. What do we give the sea? Garbage. __5__. Huge as it is, the ocean cannot hold all the water we pour into it, Dumping garbage into the ocean is killing off sea life2. Yet as the world population grows, we may need the sea and its gifts more than ever.

    We are finally learning that if we destroy our seas, we might also destroy ourselves. Hopefully, it is not too late.

词汇：

fertilizer/ "fɜːtɪlaɪzə / n．化肥

sponge /spɔndʒ/ n．海绵

garbage / "gɑːbɪdʒ / n．垃圾

evaporate / ɪ"væpəreɪt / v．蒸发

seaweed /"si:wi:d/ n．海草

注释：

1.Much gold and silver drift dissolved in the waters of the sea, too.还有不少金和银的漂流物溶解在海水里。

2.Dumping garbage into the ocean is killing off sea life.把垃圾往大海里倾倒就是在把海洋生物杀绝灭尽。

练习:

A.Natural sponges become cleaning aids.

B.We pollute the ocean when we use it as a garbage dump.

C.The area of the sea is becoming smaller and smaller.

D.Along with salt, other minerals are left after evaporation.

E.We even use their bones for fertilizer.

F.Some of its contents may cause illness.

空1

A:A B:B C:C D:D E:E F:F