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听力原文:ESTELLE: Good afternoon. Estelle speaking... What can I do for you?
WOMAN: I was told that the school holds...umm, adult education classes?
ESTELLE: Yes, it does. We run seven a week: three on Tuesdays and Thursdays and one on Wednesdays.
The receptionist, Estelle, says the school holds seven classes a week so 7 has been written in the spacE.Now we shall begin. You should answer the questions as you listen because you will not hear the recording a second timE.Listen carefully and answer questions 1 to 6.
ESTELLE: Good afternoon. Estelle speaking... What can I do for you?
WOMAN: I was told that the school holds...umm, adult education classes?
ESTELLE: Yes, it does. We run seven a week: three on Tuesdays and Thursdays and one on Wednesdays.
WOMAN: Are they all evening classes?
ESTELLE: No, because of the number of people who work shifts these days we've found there's quite a demand for day classes as well.
WOMAN: Well, I don't work and I really want to get out and meet people so daytime or evening would suit mE.
ESTELLE: What is it you're particularly interested in?
WOMAN: Oh, anything, really.
ESTELLE: Okay...on Tuesdays we have a Writing Workshop for those people who've always longed to write but are hesitant about putting pen to paper.
WOMAN: Hmm...
ESTELLE: It's an evening class and runs from six to seven thirty but there is a restriction on numbers.
WOMAN: Oh?
ESTELLE: Yes. The tutor has advised us to restrict participants to a maximum of ten per session...so, I'll have to check and let you know if there is room for you.
WOMAN: Thank you.
ESTELLE: Also on Tuesdays there is a Book Club designed for older adults looking to be inspired, to learn, and share insights with one another.
WOMAN: Are there any restrictions on that?
ESTELLE: Not really but you'd have to be able to read the prescribed book each week.
WOMAN: Mum, you have to read set books, do you?
ESTELLE: Yes, and keep up with the others by finishing one a week.
WOMAN: I understanD.What else do you have?
ESTELLE: There's a History Group on Tuesdays as well...run by a researcher and historian who provides a fascinating glimpse for you into the lives and society around this area a hundred years ago.
WOMAN: Hmm...I don't think so.
ESTELLE: Well, what about Scrabble Club on Wednesday—it's extremely popular, you know.
WOMAN: Sounds gooD.What time?
ESTELLE: Two to three thirty in the afternoon.
WOMAN: Yes. I think I could manage that.
ESTELLE: Well, if you like scrabble you might like to join the Chess Night...on Thursday evenings--it's more for serious players though.
WOMAN: Unfortunately I don't play chess...
ESTELLE: Would you be interested in Cake Decorating?
WOMAN: Well, I do enjoy baking from time to timE...
ESTELLE: Have you thought about decorated cakes though? You know they make a wonderful focal point of any special celebration.
WOMAN: Maybe not.
Complete the notes below.
Write NO MORE THAN TWO WORDS AND/OR A NUMBER for each answer.
Notes on Adult Education Classes
Tuesday:
(1) 6-7.30 pm
—Limited space: no more than (2) participants
Book Club
—Must read (3) books
(4) Group
—Learn about local events last century
Wednesday:
Scrabble Club (5) .
—popular
Thursday:
Chess Night
—serious
(6)
—For special occasions
(1)

A...
B...umm,
C.
ESTELLE:
D...
E...umm,
F.
WOMAN:
G.
WOMAN:
H.
ESTELLE:
I.
ESTELLE:
J...on
K.
WOMAN:
L...
ESTELLE:
M.
WOMAN:
N...so,
O.
WOMAN:
P.
ESTELLE:
Q.
WOMAN:
R.
WOMAN:
S.
WOMAN:
T...run
U.
WOMAN:
V...I
W.
ESTELLE:
X.
WOMAN:
Y.
WOMAN:
Z.
ESTELLE:
[...on
.
WOMAN:
]...
ESTELLE:
^...
ESTELLE:
_.
WOMAN:
`.
Complete
A.B.
Notes
C.30
D.

【参考答案】

Writing Workshop
Writing Workshop
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(2002年考试真题)甲公司购置了一套需要安装的生产线。与该生产线有关的业务如下:(1)2001年9月30日,为购建该生产线向建设银行专门借入资金500 000元,并存入银行。该借款期限为2年,年利率9.6%,到期一次还本付息,不计复利。(2)2001年9月30日,用上述借款购入待安装的生产线。增值税专用发票上注明的买价为400 000元,增值税额为68 000元。另支付保险费及其他杂项费用32 000元。该待安装生产线交付本公司安装部门安装。(3)安装生产线时,领用本公司产品一批。该批产品实际成本为40 000元,税务部门核定的计税价格为80 000元,适用的增值税税率为17%。(4)安装工程人员应计工资18 000元,用银行存款支付其他安装费用16 400元。(5)2001年12月31日,安装工程结束,并随即投入使用。该生产线预计使用年限为5年,采用双倍余额递减法计提折旧(预计净残值率为5%)。(6)2003年12月31日,甲公司将该生产线出售。出售时用银行存款支付清理费用30 000元,出售所得款项500 000元全部存入银行。于当日清理完毕。假定固定资产按年计提折旧,借款利息每年年末一次计息。要求:(1)编制甲公司2001年度借款、购建生产线及年末计提利息的会计分录。(2)编制甲公司2002年度计提折旧和利息的会计分录。(3)编制甲公司2003年度计提折旧及出售该生产线相关的会计分录。(“应交税金”科目要求写出明细科目)
A.6%,到期一次还本付息,不计复利。