1、and its style would seem stiff and cumbrous. If the editorials were serious, the public - and the stockholders - have reason to be grateful that the writers on these publications are more literate than the editors.14. And so back to our questions: whats a dictionary for, and how, in 1962, can it bes
2、t do what it ought to do? The demands are simple. The common reader turns to a dictionary for information about the spelling, pronunciation, meaning, and proper use of words. He wants to know what is current and respectable. But he wants and has a right to the truth, the full truth. And the full tru
3、th about any language, and especially about American English today, is that there are many areas in which certainty is impossible and simplification is misleading.15. Even in so settled a matter as spelling, a dictionary cannot always be absolute. Theater is correct, but so is theatre. And so are tr
4、aveled and travelled, plow and plough, catalog and catalogue, and scores of other variants. The reader may want a single certainty. He may have taken an unyielding position in an argument, he may have wagered in support of his conviction and may demand that the dictionary “settle” the matter. But ne
5、ither his vanity nor his purse is any concern of the dictionarys; it must record the facts. And the fact here is that there are many words in our language which may be spelled, with equal correctness, in either of two ways.16. So with pronunciation. A citizen listening to his radio might notice that
6、 James B. Conant, Bernard Baruch, and Dwight D. Eisenhower pronounce economics as ECKuhnomiks, while A. Whitney Griswold, Adlai Stevenson, and Herbert Hoover pronounce it EEKuhnomiks. He turns to the dictionary to see which of the two pronunciations is “right” and finds that they are both acceptable
7、.17. Has he been betrayed? Has the dictionary abdicated its responsibility? Should it say that one must speak like the president of Harvard or like the president of Yale, like the thirty-first President of the United States or like the thirty-fourth? Surely its none of its business to make a choice.
8、 Not because of the distinction of these particular speakers; lexicography, like God, is no respecter of persons. But because so wide-spread and conspicuous a use of two pronunciations among people of this elevation shows that there are two pronunciations. Their speaking establishes the fact which t
9、he dictionary must record.The Bible tells us that God is no respecter of persons (对任何人一视同仁), and He will not be showing any type of partiality or favoritism to any man or woman He has ever created. 18. The average purchaser of a dictionary uses it most often, probably, to find out what a word “means
10、.” As a reader, he wants to know what an author intended to convey. As a speaker or writer, he wants to know what a word will convey to his auditors. And this, too, is complex, subtle, and forever changing.19. An illustration is furnished by an editorial in the Washington Post (January 17, 1962). Af
11、ter a ringing appeal to those who “love truth and accuracy” and the usual bombinations about “abdication of authority” and “barbarism,” the editorial charges the Third International with “pretentious and obscure verbosity” and specifically instances its definition of “so simple an object as a door.”
12、 The definition reads:a movable piece of firm material or a structure supported usu. along one side and swinging on pivots or hinges, sliding along a groove, rolling up and down, revolving as one of four leaves, or folding like an accordion by means of which an opening may be closed or kept open for
13、 passage into or out of a building, room, or other covered enclosure or a car, airplane, elevator, or other vehicle. Then follows a series of special meanings, each particularity defined and, where necessary, illustrated by a quotation. pivot pivt 枢轴, 支点 hinge铰链 accordion手风琴 A door is a moveable bar
14、rier used to cover an opening. Doors are used widely and are foun财务会计部分复习指导 第一部分 考试说明一、考核依据会计本科入学水平测试财务会计部分的考核以中央广播电视大学出版社出版的中级财务会计教材（第三版、杨有红主编）为依据。二、试题类型及结构入学水平测试中，财务会计部分总分值为35分。考试题型为单项选择题和计算及账务处理题两种。分数比例为：单项选择题10分，计算及账务处理题25分。第二部分 综合练习一、单项选择题1. 财务会计的目标是（ A ）A.提供会计信息 B.参与经济决策C.控制经济活动 D.进行价值管理2. 强调某
15、一企业各期提供的会计信息应当采用一致的会计政策，不得随意变更的会计核算质量要求的是（ C ）。 A可靠性 B相关性 C可比性 D可理解性3. 企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后。这体现的是（ A ）。A及时性 B相关性 C谨慎性 D重要性4. 按照当前的市场条件重新取得同意资产所需支付的现金或现金等价物的金额称为（ B ）A.历史成本 B. 重置成本 C.公允价值 D. 现值5. 下列各项，不属于货币资金的是（ A ）。A.备用金 B.银行存款 C.外埠存款 D.银行汇票存款6. 按照现金管理制度的有关规定，下列支出不应使用现金支付( B )A发
16、放职工工资35000元B支付商品价款5000元C支付职工医药费1000元D购买零星办公用品500元7. 企业可支取工资和奖金的存款账户是（ A ） A基本存款户 B一般存款户 C专用存款户 D临时存款户8. 应收账款的产生原因是（ B ） A现销业务 B赊销业务 C现购业务 D赊购业务9. 应收账款应按（ B ）记账。 A估计金额 B实际发生的金额 C双方协商的金额 D计划金额10. 在按应收账款余额计提坏账准备的情况下，已核销的坏账又重新收回时，应借记（ B ）A. 营业外收入 B.应收账款C. 坏账准备 D.管理费用11. 下列各项中，（ C ）不属于外购存货的成本。A.购货价格 B.购货
17、运费C.采购人员差旅费 D.在途保险费12. 企业的期末存货价值多计就会使（ D ）偏低。A.资产 B.下期的期初存货C.利润 D.销售成本13. 采用计划成本进行材料日常核算的，月末结转发出材料应分摊的成本差异时，如果是节约差异，应计入“材料成本差异”账户的（ B ）。A. 借方 B.贷方C.借方或贷方 D.计入其他账户14. 下列原材料相关损失项目中，应计入营业外支出的是（ B ）。A计量差错引起的原材料盘亏B自然灾害造成的原材料损失C原材料运输途中发生的合理损耗D人为责任造成的原材料损失15. 企业按规定提取坏账准备，应计入（ C ）A.财务费用 B.营业外收入 C.资产减值损失 D.制造费用16. 预付货款业务不多的企业，可不单设“预付账款”账户，而将预付的货款记入（ A ） A“应付账款”账户的借方 B“应付账款”账户的贷方 C“应收账款”账户的借方 D“应收账款”账户的贷方17. 预收货款业务不多的企业，可不单设“预收账款”账户，而将预收的货款记入（ D ） A“应付账款”账户的借方 B“应付账款”账户的贷方
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