Goods costing $2,000 are purchased on account on July 15 with credit terms of 2/10, n/

A documentary credit which allows partial shipments has the following shipment schedule:

1,000 units shipped between 01 June ×××× and 30 June ××××

2,000 units shipped between 01 July ×××× and 31 July ××××

2,000 units shipped between 01 August ×××× and 31 August ××××

3,000 units shipped between 01 September ×××× and 30 September ××××

The beneficiary shipped the goods and presented documents as follows:

A. 1,000 units shipped on 15 June ×××× and documents presented on 30 June ××××

B. 3,000 units shipped on 15 July ×××× and presented on 28 July ××××

C. 2,000 units shipped on 31 July ×××× and presented on 15 August ××××

D. 3,000 units shipped on 15 September ×××× and presented on 30 September ××××

Which of the above sets of documents are complying？

(1)( )A only.

(2)( )C only.

(3)( )A and D only.

(4)( )A, B and D only.

听力原文： Aristotle, the Greek philosopher, summed up the four chief qualities of money some 2,000 years ago. It must be lasting and easy to recognize, to divide, and to carry about. In other words it must be, durable, distinct, divisible and portable. When we think of money today, we picture it either as round, flat pieces of metal which we call coins, or as printed paper notes. But there are still parts of the world today where coins and notes are of no use. They will buy nothing, and a traveler might starve if he had none of the particular local money to exchange for food.

Salt may seem rather a strange substance to use as money, but in countries where the food of the people is mainly vegetable, it is often an absolute necessity. Cakes of salt, stamped to show their value, were used as money in Tibet until recent times, and cakes of salt will still be used to buy goods in Borneo and parts of Africa.

(37)

A．It should be made of metal.

B．It should be durable, distinct, divisible and portable.

C．It had been 2,000 years old.

D．It should be made of high-quality materials.

e from $1,000 to perhaps $ 5,000 or more. 26 , it is not uncommon for them to purchase 27 costing another several hundred dollars, Twenty years ago, computers were 28 , but they were very large and extremely expensive. Few, if any, 29 purchased computers for home use..Over the years the price of the "guts" of a computer-its memory-has declined to less than a thousandth of the price per unit of memory that prevailed twenty years ago. This is the main reason why computers cost so much less today than they used to. Moreover, __30 improvements have made it possible to 31 memory circuitry that is small enou~ to fit into the portble personal computers that many of us own and use. 32 , as the price of computation has declined the average consumer and business have spent more on purchasing computers. 33 , improved agricultural technology, hybrid (杂交) seeds, 34 animal breeding, and so on have vastly increased the amount of output a typical farmer can produce. The prices of goods such as meats and grains have fallen sharply relative to the prices of most other goods and services. As agricultural prices have fallen, many households have decreased their total expenses on food. Even though the 35 of a product purchased generally increase when its price falls, total expenses on it may decline. 第26题应填____

oo much for the treatment he was giving her.

A) expending B) offering

C) costing D) charging

She was complaining that the doctor was ______ too much for the treatment he was giving her．

A) extending B) offering C) costing D) charging

作业成本法(Activity Based Costing，ABC)的产生，最早可以追溯到20世纪杰出的会计大师，美国人埃里克•科勒(Eric Kohler)教授。()

A．正确

B．错误

表示"请问有人出价2，000元，还有人加价吗？"可以用以下哪几种方法（）。

A.We have ￥2，000now ，any more bad？

B.￥2，00 appears now ，any more bid？

C.How about ￥2，000？Any bid？

D.￥2，000now ，any other bid？

What can we learn about the policy choice in the last sentence？

A．It's the best way to solve the desertification in America.

B．It's the way which America is undertaking now.

C．The Americans will benefit a lot from it in the future.

D．It's a costing and ineffective way to solve the desertification in America.

We ____ allow you a 3% quantity discount(折扣) if your order exceeds 2,000 dozen.

A. are prepared

B. are prepared to

C. will be prepared

D. will prepare

A.More than 8,000 million.

B.More than 6,000 million.

C.More than 2,000 million

D.More than 1,000 million.

选出应填入下面一段英语中______内的正确答案。

Activity Based Costing (ABC) is an(1)technique that allows an organization to determine the actual(2)associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO(3)modeling in conjunction with ABC to enable more effective business(4)design decisions.

In order to achieve the major goals ofbusiness process improvement, process simplification and improvement, FAA manages need to fully understand the cost, time and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable(5)to cost out measurements to business simplification and process improvement.