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【单选题】

Directions:
Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.
Reading and writing have long been thought of as complementary skills: to read is to recognize and interpret language that has been written; to write is to plan and produce language (1) it can be read. It is therefore widely (2) that being able to read implies being able to writer, at least, being able to spell. Often, children are taught to read but (3) no formal tuition in spelling; it is felt that spelling will be" (4) up". The attitude has its (5) in the methods of 200 years ago, when teachers carefully taught spelling, and assumed that reading would (6) automatically. Recent research into spelling errors and "slips of the pen" has begun to show that matters are (7) so . There is no necessary link between reading and writing: good readers do not always (8) good writers. Nor is there any necessary link between reading and spelling: there are many people who have no (9) in reading, but who have a major persistent (10) in spelling—some researchers have estimated that this may be as (11) as 2% of the population. With children, too, there is (12) that knowledge of reading does not automatically (16) to spelling. If there (14) a close relationship, children should be able to read and spell the (15) words: but this is not so. It is (16) to find children who can read (17) better than they can spell. More surprisingly, the (18) happens with some children in the early stages of reading. One study (19) . children the same list of words to read and spell: several (20) spelled more words correctly than they were able to read correctly.

A.
fun
B.
difficulty
C.
interest
D.
talent
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参考解析:
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【单选题】某企业销售货物一批,共计价款234000元,并收到对方开具的商业承兑汇票一张。假设3个月后对方未按时付款。此时企业的会计处理应该是( )。

A.
借:应收账款 234000
B.
货:应收票据 234000
C.
B.借:其他应收款 234000
D.
贷:应收票据 234000
E.
C.借:预收账款 234000
F.
贷:应收票据 234000
G.
D.借:预付账款 234000
H.
贷:应收票据 234000

【单选题】Questions 11 to 18 are based on the conversation you have just heard.

A.
He is a librarian
B.
He is a professor.
C.
He is an accountant
D.
He is a reporter.