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2021年英语专八听力真题和原文答案PART I LISTENING COMPREHENSION [25 MIN]2021英语专八真题音频.mp3SECTION A MINI-LECTUREIn this section, you will hear a mini-lecture. You will hear the lecture ONCE ONLY. While listening, please complete the gap-fulling task on ANSWER SHEET ONE and write NO MORE THAN THREE WORDS for each gap. Make sure the word(s) you fill in is (are) both grammaticallyand semanticallyacceptable.You may use the blank sheet for note taking. You have THIRTY seconds to preview the gap-filling task. Now listen to the mini-lecture. When it is over, you will be given THREE minutes to check your work.Current Challenges Confronting U.S. Higher EducationSection B InterviewThis is the end of Part Two of the interview. Questions 6 to 10 are based on what you have just heard. Question 6, what did Maureen think about socializing with writers?Question 7, what was Maureen's view about a community for poets?Question 8, why did her sections have concluding stanzas?Question 9, what did Maureen think about her way of poetry reading?Question 10, what is the interview mainly about?This is the end of Part One of the interview. Questions 1 to 5 are based on what you have just heard. Question 1, what is Maureen McLean, according to the interviewer?Question 2, when did Maureen first begin to read poetry?Question 3, who were the most important teachers to Maureen?Question 4, which of the following did Maureen feel more strongly about when she returned to teach at Harvard?Question 5, why did Maureen bring recordings to class?答案解析和原文1、MINI-LECTURE 录音原文Current Challenges Confronting U.S. Higher EducationGood morning, everyone. In our last lecture, we discussed challenges that face universities and colleges worldwide. Today, we'll take a special look at U.S. higher education and see what challenges U.S. higher education is facing. OK, let's get started.The first challenge we are examining in today's lecture is the force of the marketplace on higher education. Many people believe that the marketplace has overtaken state government as the dominant external force, shaping and reshaping American higher education, even for public colleges and universities. You may ask, why is it so? Well, as is always the case, government support is not keeping pace with educational expenditures. So, in many ways the market is having more bearing on higher education than government. In order to create more flexibility, many public colleges and universities are now asking for less government regulation and supervision. In some instances, they are even asking for less state money in return for more autonomy. And, their argument is that the current structures and accountability requirements have hindered their capacity to be effective and efficient. The ability to set their own tuition fees and secure freedom from state policies and regulations in areas, such as purchasing and building, represent just some of the additional autonomy that public institutions are seeking. And many are pressing for new legislation to provide this freedom through a range of innovations, including public corporations, charter colleges, state enterprise status and performance contracts.So, what is the result of these efforts? Well, the result is that activities and research in certain fields and disciplines, for example, engineering, applied natural science and agricultural science become higher institutional priorities because they have stronger market value than other programs such as humanities do. So, what has happened is that institutions create new programs, alter academic calendars and pursue differentfinancial aid policies to capture more and better students, in particular those who can afford to pay high tuition. For instance, executive MBA programs are increasingly popular. Also, institutions seek contracts and partnership agreements and enhance research programs with practical applications that have large financial payouts. In order to do so, they are changing their institutional structures. And how do they do it? Let me tell you, institutions would add new units that focus on generating external grants and bringing new technology to market. They would build conference centers and create for profit subsidiaries. All of these are done to generate more revenue for institutions. What are the implications of this? Well, the implications are that academic research is increasingly focused on marketable knowledge. Entrepreneurial priorities are taking precedence, services are being outsourced, and students are carrying an increasing burden to pay higher tuition fees for their education.Then how do university administrators view this trend? That is, the marketplace is showing stronger impact on how institutions are run. In fact, university administrators see little option except to respond to the marketplace. The reason is if their institution does not react effectively, it will not have the necessary resources to offer high quality and diverse academic programs. Institutions unable to compete may face hard circumstances because government support continues to fall, students become better informed consumers and advances in technology also widen the number and reach of competitors. In turn, the ability to compete for students, resources, faculty and prestige becomes a driving strategic force. At its extreme, competition can overtake more traditional academic values. However, the downside of pursuing market goals without appropriately balancing them against the public good is, is that institutions will no longer be able to fulfill their social responsibility to produce well-educated citizens and face the threat of losing their privileged place in society as they resemble more closely other market driven organizations.Now, let's move on to the second challenge facing U.S. higher education, that is the tension between competition and equality in admissions decisions. Since World War Two, U.S. higher education has been engaged in a process of massification, that is expanding to serve students from all walks of life. Motivating this effort is a widespread belief in the power of education to create social and economic mobility, and a belief in the morality and social value of making higher education accessible to everyone. Research data bear out public perceptions. When young people from low-income backgrounds complete a bachelor's degree. Their income and employment characteristics after graduation are equivalent to their peers from more affluent backgrounds. So, education can truly be the great equalizer.Although there is widespread public faith in the value of higher education, the progress of massification has been slow and uneven. And why is it slow and uneven? Well, one, higher education did not admit significant numbers of racial and ethnic minorities until after the civil rights of the 1960s forced change. Second, despite significant expenditures on financial aid, minority and low-income individuals are still less likely to attend college than whites or students from middleand upper-income families. Although access gaps have nowadays narrowed somewhat, large gaps remain between completion rates. Low-income students come to college less prepared and must balance academic demands with work and family responsibilities.Finding ways to increase the enrollment rates of low-income students and encourage their success once enrolled are two of the most important problems facing American higher education. One of the challenges to meet these goals is that they can conflict with the other central tenets of American higher education, that is, market competition and resistance to government control. As I said before, for example, institutional competition for the most academically talented students is likely to encourage increased use of tuition discounting for students who have no financial need. And this could divert resources away from low-income students who need financial aid. Similarly, institutions may seek to distinguish themselves in the academic marketplace by becoming more selective in admissions decisions, thus reducing the number of low-income students admitted. However, a primary role of government is to mediate the potentially negative effects of competition by insisting that institutions adhere to their missions, and that institutions provide need-based financial assistance to students. So, a constant preoccupation of American higher education is this tension between the competitive, ambitious natureof institutions and the interests of government in promoting important public goals, primary among them, broad access and widespread success for all students.OK, for today's lecture, we have briefly discussed some of the major challenges facing U.S. higher education, such as the impact of the marketplace on institutions and the tension between competition and promoting public goals.2、MINI-LECTURE 答案解析1. dominant / prevailing / governing 等解析：美国高等教育所面临的两大挑战之一便是市场的力量。
黑布林英语阅读《小女人》 - 中英伴读
简介
《小女人》是美国作家露易莎·梅·奥尔科特的经典作品之一，讲述了四个少女成长的故事。
本次黑布林英语阅读将提供中英文对照的伴读版本，以帮助读者更好地理解和研究。
目标
本次阅读伴读的目标是培养读者的英语阅读能力和理解能力，同时增加对《小女人》这一文学经典作品的了解。
阅读内容
本文档将提供以下内容：
1. 《小女人》的背景和作者简介；
2. 小说的内容概述；
3. 部分章节的原文摘录；
4. 部分章节的中文翻译。
阅读建议
- 阅读过程中，可以先通读中文翻译，对整个故事有一个初步的了解；
- 然后再阅读英文原文，尝试理解并找出与中文翻译的对应内容；
- 不要过于纠结于生词和细节，重点是理解整个故事的主线和人物的情感变化；
- 阅读后可以回顾翻译和原文，加深对故事细节和语言表达的理解。
注意事项
- 本文档的内容仅供阅读和研究使用，不可用于商业目的；
- 请勿将本文档内容用于其他用途，以免侵犯版权；
- 如需完整阅读《小女人》，建议购买正版图书或在合法的平台上阅读。
如需进一步了解和使用本文档，请联系相关责任人。
2024届湖北省武汉市黄陂区第一中学高三下学期一模英语试题一、阅读理解Dear readers,“Persist.” — Viet Thanh Nguyen“Success is no accident.” — Chris Bohjalian“Keep writing and it’ll get easier.” — Lisa Jewell“Be patient with yourself.” — Min Jin LeeThese are words of advice taken from our interviews with award-winning and bestselling authors. Notice, though, not a single mention of their status, prizes, or advances—in other words, their success. And while status, literary awards, and money can be indicators of a successful writer, one must actually sit down and write for any of those things to happen. That’s what all of these pieces of advice have in common: putting words on the page.In this issue, you’ll find articles to help you succeed, no matter your goals. If it’s to figure out whether that mess of a novel you’ve got sitting in a drawer can be rescued or if you need to move on, Andromeda Romano’s article will offer questions to ask yourself. Michael La Ronn’s essay will give you an example of how an unexpected opportunity might be just the push you need. Or, if you’ve had trouble finding an agent, Ryan Van Cleave’s collection of tips and advice from 22 literary agents on every aspect of the business might change your luck. Matty Dalrymple shares ways to reach more readers and build a community with them.Wish you success and happy new year!1．The advice mentioned at the beginning highlights the importance of ______.A．a big dream B．constant practice C．earning money D．achieving success 2．Whose article may help those who are unsure whether to save an unsuccessful novel?A．Matty Dalrympl.B．Michael La Ronn.C．Ryan Van Cleave.D．Andromeda Romano.3．Who might be the target readers of this issue?A．Writers.B．Businessmen.C．Booksellers.D．Literary agents.At my first lesson in Chinese calligraphy, my teacher told me plainly: “Now I will teach you how to write your name. And to make it beautiful.” I felt my breath catch. I was curious.Growing up in Singapore, I had an unusual relationship with my Chinese name. My parents are ethnically Chinese, so they asked fortune tellers to decide my name, aiming for maximum luck. As a result, I ended up with a nonsense and embarrassing name: Chen Yiwen, meaning, roughly, “old”, “barley (薏米)” and “warm”.When I arrived in America for college at 18, I put on an American accent and abandoned my Chinese name. When I moved to Hong Kong in 2021, after 14 years in the States, I decided to learn calligraphy. Why not get back in touch with my heritage? I thought.In calligraphy, the idea is to copy the old masters’ techniques, thereby refining your own. Every week, though, my teacher would give uncomfortably on-the-nose assessments of my person. “You need to be braver,” he once observed. “Have confidence. Try to produce a bold stroke(笔画).” For years, I had prided myself on presenting an image of confidence, but my writing betrayed me.I was trying to make sense of this practice. You must visualize the word as it is to be written and leave a trace of yourself in it. As a bodily practice, calligraphy could go beyond its own cultural restrictions. Could it help me go beyond mine? My teacher once said to me, “When you look at the word, you see the body. Though a word on the page is two-dimensional, it contains multitudes, conveying the force you’ve applied, the energy of your grip, the arch of your spine.” I had been learning calligraphy to get in touch with my cultural roots, but what I was really seeking was a return to myself. Now I have sensed that the pleasure out of calligraphy allows me to know myself more fully.During a recent lesson, my teacher pointed at the word I had just finished, telling me: “This word is much better. I can see the choices you made, your calculations, your flow. Trust yourself. This word is yours.” He might as well have said, “This word is you.”4．What did the author initially think of her name “Chen Yiwen”?A．It was lucky so she gladly accepted it.B．She felt proud of its symbolic meaning.C．She understood the intention but still disliked it.D．Its strange pronunciation made her embarrassed.5．The author decided to learn calligraphy to ______.A．pick up a new hobby B．reconnect with her originC．gain insights into a new culture D．fit in with local community6．From the teacher’s words, the author learns that calligraphy ______.A．reflects the creator’s spirits B．comes from creative energyC．highlights the design of strokes D．depends on continuous practice7．What does the author intend to tell us?A．Appreciate what our culture offers.B．Find beauty from your inner self.C．A great teacher leads you to truth.D．We are the sum of what we create.Any schoolchild knows that a whale breathes through its blowhole. Fewer know that a blowhole is a nostril (鼻孔) slightly changed by evolution into a form more useful for a mammal that spends its life at sea. And only a dedicated expert would know that while toothed whales, such as sperm whales, have one hole, baleen (鲸须) whales, such as humpback and Rice whales, have two.Even among the baleen whales, the placing of those nostrils differs. In some species they are close together. In others, they are much further apart. In a paper published in Biology Letters Conor Ryan, a marine biologist at the Scottish Association for Marine Science, suggests why that might be. Having two nostrils, he argues, helps whales smell in stereo (立体空间).Many types of baleen whales eat tiny animals known as zooplankton (浮游动物), which they catch by filtering (过滤) them from seawater using the sheets of fibrous baleen that have replaced teeth in their mouths. But to eat something you first have to find it. Toothed whales do not hunt by scent. In fact, the olfactory bulb—the part of the brain that processes smell—is absent in such creatures. But baleen whales still have olfactory bulbs, which suggests smell remains important. And scent can indeed give zooplankton away. Zooplankton like to eat other tiny creatures called phytoplankton (浮游植物). When these are under attack, they release a special gas called dimethyl sulphide, which in turn attracts baleen whales.Most animals have stereoscopic senses. Having two eyes, for instance, allows an animal to compare the images from each in order to perceive depth. Having two ears lets them locate the direction from which a sound is coming. Dr Ryan theorized that paired blowholes might bring baleen whales the same sorts of benefits.The farther apart the sensory organs are, the more information can be extracted by theanimal that bears them. The researchers used drones to photograph the nostrils of 143 whales belonging to 14 different species. Sure enough, baleen whales that often eat zooplankton, such as the North Atlantic right whale, have nostrils that are farther apart than do those, such as humpback whales, that eat zooplankton occasionally. Besides allowing them to breathe, it seems that some whales use their blowholes to determine in which direction dinner lies.8．What do we know about whales’ nostrils according to the first two paragraphs?A．They are adapted ones.B．They are developed merely for smell.C．They are not easy to detect.D．They are fixed universally in numbers. 9．What plays a role when baleen whales hunt zooplankton?A．The teeth that baleen whales have.B．The smell that phytoplankton send.C．The sound waves that zooplankton create.D．The chemical signals that zooplankton give off.10．How is the concept of stereoscopic senses explained in paragraph 4?A．By quoting a theory.B．By using examples.C．By making contrast.D．By making inferences.11．What is the position of nostrils related to according to the last paragraph?A．The sense of smell.B．The possibility to attract food.C．The ability to locate food.D．The ability to communicate.Those who had the pleasure of watching Benny Goodman at work saw a rather ordinary-looking man in rimless glasses and a conservative business suit; but they also saw a human being who could play the clarinet(单簧管)like no one before or since. This made Benny Goodman a unique individual.Other Americans who have stood out from the flock include Joe DiMaggio, Beverly Sill, Ernest Hemingway and Jonas Salk. They, like Benny Goodman, were recognized and honored for no other reason than excellence.It is doing something better than other people that makes us unique. Yet a surprising number of people still see individuality as a surface thing. They wear garish clothes, dye their hair strange colors and decorate their skin with tattoos to make some kind of social statement. But anordinary guy who has dyed his hair purple or orange is nothing more than the same person with a funny-looking head.The whole purpose of individuality is excellence. Those who invent, who improvise(即兴发挥), who know more about a subject than other people do, and who take something that doesn’t work and make it work.Charles Kettering didn’t like the idea of making a car start by hand, so he invented the electric starter. Henry Ford figured out the assembly-line technique and made it possible to mass-produce automobiles, and Elisha Otis, inventor of the elevator, indirectly created the city sky-line. These people understood that individualism means working at the top of one’s capacity.The ones with the purple hair and the funky jewelry are just along for the ride, trying to be “different” and not knowing how to go about it.The student who earns straight A’s on his report card has grasped the idea and has found the real meaning of individuality. So has the youngster who has designed his own spaceship, who gives piano recitals, who paints pictures of the world around him.Benny Goodman understood it too. This is why he was at his best, blowing his clarinet, in a blue suit and black shoes.12．Why does the author mention the appearance of Benny Goodman?A．To indicate that he can’t stand out from the flock.B．To contrast with his talent in music performance.C．To show what a talented musician should look like.D．To introduce an important figure in the musical world.13．According to the author, the essence of individualism lies in________.A．pursuing excellence to the fullB．Putting capital in mass productionC．striving to win the recognition of othersD．seeking difference both in character and appearance14．What do the underlined words in paragraph 6 probably mean?A．strive for excellence.B．go along with the crowd.C．stand out from the flock.D．set themselves apart from others.15．For the main thread, the article is organized by way of ________.A．specific to general B．cause and effectC．examples and conclusion D．comparison and contrastWhen you get in a car, you expect it will have functioning brakes. When you pick up medicine at the drugstore, you expect it won’t be polluted. But it wasn’t always like this. The safety of these products was terrible when they first came to market. It took much research and regulation to figure out how users can enjoy the benefits of these products without getting harmed.16Social media risks are everywhere. The dangers that algorithms designed to maximize attention represent to teens have become impossible to ignore. Other product design elements, often called “dark patterns,” designed to keep people using for longer, also appear to tip young users into social media overuse. 17 They say it’s their users’ fault for engaging with harmful content in the first place, even if those users are children or the content is financial trickery. They also claim to be defending free speech.18 Under the Digital Services Act, which came into effect in Europe this year, platforms are required to take action to stop the spread of illegal content and can be fined up to 6 percent of their global incomes if they don’t do so. If this law is enforced, maintaining the safety of their algorithms and networks will be the most financially sound decision for platforms to make.Despite these efforts, two things are clear. First, online safety problems are leading to real, offline suffering. Second, social media companies can’t, or won’t, solve these safety problems on their own. 19 Even safety issues like cyberbullying that we thought were solved can pop right back up. As our society moves online to an ever-greater degree, the idea that anyone, even teens, can just “stay off social media” becomes less and less realistic. 20A．And those problems aren’t going away.B．The current issues aren’t really about offline suffering.C．Platforms already have systems to remove violent or harmful content.D．Similarly, social media needs product safety standards to keep users safe.E．It’s time we should require social media to take safety seriously, for everyone’s sake. F．Internet platforms, however, have shifted blame on the consumers whenever criticized.G．Some authorities are taking steps to hold social media platforms accountable for the content.二、完形填空I’m sitting impatiently in our dusty car looking out. My travel buddy, Lucas, having taken in enough of the 21 , has gone to speak with someone from one of the nearby tourist souvenir huts. After ages, he walks towards me, 22 some sausages, hot water, a new cowboy hat, and a big grin on his face. “We’re giving a man a 23 ,” he tells me.The idea seems 24 but somehow safe, given that there are two of us and Lucas is a 25 to the country. How exciting to create an opportunity to meet people that you wouldn’t have met 26 .Now,as I look at Lucas’ new friend, I see a different kettle of fish. Michael is big. I mean really BIG. I watch in the side mirror as Michael 27 towards the car. In his right boot is a big knife, pushed far enough in that only the handle and the base of the blade poke out. A knife!I would normally be alert to this 28 stranger now sitting in the back of my vehicle. However, with Lucas now eagerly 29 with him in a language I barely understand, I’m trying to let myself 30 . Then Lucas loosely translates the conversation they’re having as Michael proudly 31 his knife, explaining that he uses it for everything: opening bottles, picking his teeth, castrating his cows.Gradually, my 32 towards our new stranger grows as he persistently tries to communicate with me, 33 the mood of the car. Twenty minutes down winding mountain roads and we reach Michael’s house, where we are invited to have a meal with his 34 . Later that day, we leave the house without taking any contact details from Michael. There is an unspoken understanding that this 35 friendship is enough.21．A．meal B．gift C．money D．view 22．A．leaving B．carrying C．taking D．offering 23．A．treat B．welcome C．ride D．coin 24．A．daring B．pleasant C．practical D．worthwhile 25．A．newcomer B．foreigner C．local D．visitor 26．A．otherwise B．instead C．though D．nevertheless27．A．climbs B．cycles C．flies D．marches 28．A．cold B．friendly C．enormous D．slim 29．A．singing B．chatting C．arguing D．complaining 30．A．sleep B．wait C．ease D．forget 31．A．pulls out B．gives out C．picks out D．sets out 32．A．fear B．warmth C．anger D．sympathy 33．A．maintaining B．ruining C．darkening D．lifting 34．A．family B．friends C．neighbors D．guests 35．A．permanent B．brief C．close D．renewed三、语法填空阅读下面短文，在空白处填入 1 个适当的单词或括号内单词的正确形式。
2024年高三一轮名校培优筑基复习方案(北师大2019)（核心单词+词形转换+词汇精讲+熟词新意+写作迁移）Unit 11 Conflict and compromise (选择性必修四) 解析版一、重点单词分类——夯基础(一)核心单词1．compromise n. 折中，妥协2．monitor v t. 监督；监视；监测，检测n. 显示器，监视器3．pack v i.&v t. 打包n. 包，包裹4．vote n. 投票(指行为)；票数5．bitter adj. 愤愤不平的；带来痛苦的，令人难过的；苦的6．anyhow_ ad v. (非正式)尽管如此；至少7．remote adj. 偏僻的，偏远的8．edge n. 边缘，外围9．arrest v t. 逮捕，拘捕；抑制；阻止10．pleasant adj. 礼貌而友善的，和蔼可亲的11．keen adj. 着迷的，有强烈兴趣的12．bother_v t.&v i. (使)担心，(使)生气，(使)苦恼13．recall v i.&v t. 回想，回忆起14．weep v i.&v t. 哭泣，流(泪)15．panic n. 惊恐，惶恐，惊慌16．pray_ v i.&v t. 祈求；祈祷17．pile n. 一大堆18．display v t. 展示，陈列19．midnight n. 子夜，午夜20．dozen num. 一打21．ceremony n. 仪式，典礼22．incident n. (尤指不平常的、重要的或暴力的)事件23．ban v t. 禁止，取缔n. 禁令，禁止24．false adj. 不正确的，错的；假的；不真实的25．loose adj. 松的；宽大的26．request n. & v t. 请求，要求(二)拓展单词1．negotiate v i.&v t.谈判，协商→negotiation n. 谈判，协商2．inquire v i.&v t.询问，打听→inquiry n. 询问，调查3．resolve v t.解决(问题、困难)→resolution n. 解决，决心4．inconvenience n．不便，麻烦→inconvenient adj.不便的→convenience n．方便，便利→convenient adj. 方便的，便利的5．detect v t.发现，察觉(尤指不易觉察到的事物)→detection n．侦查，发觉，发现6．annoy v t.使恼怒，使生气→annoyed adj. 恼怒的，烦闷的→annoying adj.讨厌的，令人气恼的7．ashamed adj.内疚的，惭愧的→shame n. 羞愧→shameful adj. 丢脸的，可耻的→shameless adj.无耻的8．maturity n. 成熟→mature adj. 成熟的9．assign v t.分配，分派，指派(任务)→assignment n. 任务，作业10．complaint n．投诉→complain v t. 抱怨；投诉11．drum v i.击鼓，打鼓→drummer n．鼓手12．resolution n. 决心，解决→resolve v t.解决(问题、困难)13．warning n．警告，警示；告诫→warn v t. 警告；告诫14．departure n. 离开，启程→depart v i.离开，出发15．prejudiced adj.有偏见的，有成见的，歧视的→prejudice n. 偏见，歧视16.violence n．暴力行为，暴力→violent adj. 暴力的→violently ad v. 激烈地，猛烈地17．tolerate v t.忍受；忍耐；容忍，容许；宽容→tolerance n. 容忍，忍受→tolerant adj. 宽容的；容忍的18．withdraw v i.& v t.(使)退出(活动、组织等)→withdrawal n. 撤退，取消19．firmly ad v.坚定地，坚决地→firm adj. 坚定的20．murder n．谋杀，凶杀；谋杀罪→murderer n. 谋杀犯21．identification n．身份证明(文件)→identify v t.确认；识别；鉴别→identity n．身份；同一性，一致22．representative n．代表，代理人→represent v t.代表，表示；象征23．greet v t.问候，迎接，招呼→greeting n. 问候，招呼24．mud n．泥，烂泥→muddy adj. 泥泞的，含泥的25．distribute v t. 分发，分配，分送→distribution n．分发；分配；分布26．temporary adj.暂时的，临时的；短期的→temporarily ad v. 暂时地，临时地27．appreciation n．感激→ appreciate v t. 感激；欣赏→appreciative adj. 欣赏的，赞赏的；感激的28．harm v t.伤害n．损害，危害→ harmful adj. 有害的29．desirable adj.理想的，值得拥有的；值得做的→desire n. 欲望，心愿；v t. 想要，要求30．invest v i. & v t. 投资→investment n. 投资31．conclude v t.作出结论，推断出→conclusion n. 结论32．beneficial adj.有利的，有帮助的，有用的→benefit n. 好处，利益v t. 对……有好处，有益于33．permanent adj.永久的，长久的→permanently ad v. 永久地34．recovery n．康复，痊愈→recover v i.&v t. 恢复；重新获得35．greed n．贪欲，贪婪→greedy adj. 贪婪的(三)阅读单词1．somewhat ad v. 有点，有几分2．selfcontrol n. 自制力；自我控制3．tank n. (储存液体或气体的)箱，罐4．plug v t. 把……塞住，堵塞；填塞5．cease v t.&v i. 停止，终止，结束6．property n. 房产；所有物；财产7．chorus n. 齐声；副歌；合唱团8．tailor n. (男装)裁缝9．literally ad v. 确实地10．balcony n. 阳台11．unsuspecting adj. 无提防之心的，无疑心的12．soldier n. 士兵，军人13．bomb n. 炸弹14．general n. 将军，上将15．trench n. 战壕，堑壕16．frontier n. 国界，边境17．border n. 国界，边界；边境地区18．flee v i.& v t. 逃离，逃走19．civilian n. 平民，老百姓20．ward n. 病房21．surgeon n. 外科医生22．tobacco n. 烟叶，烟草23．cigarette n. 香烟24．alcohol n. 含酒精饮品；酒25．fried adj. 油炸的，油煎的26．obesity n. 肥胖(症)27．tax n. 税，税款28．sacred adj. 神圣的29．carpet n. 地毯30．ankle n. 脚踝31．fry n. 炸薯条二、必备短语分组——抓落实(一)汉译英1．pick_up 捡起，拿起2．in_trouble 有麻烦，处于困境中3．deal_with 处理，应对4．respond_to 对……做出回应5．put_forward 提出6．come_across 偶然遇到7．take_action 采取行动8．without_doubt 毫无疑问(二)英译汉9．be annoyed with 被……惹恼；对……感到厌烦10．be prejudiced against 对……有偏见11.get rid of 摆脱12．in a flash 转瞬，一瞬间13．by and by 渐渐地14．hold on 坚持15．be fed up with 厌烦三、经典句式默背——积佳句(一)句型公式1．It is＋过去分词＋that从句It_is_generally_agreed_that a patient's chances of recovery decline the longer they stay in a coma.人们普遍认为，病人昏迷的时间越长，康复的机会就越小。
专题一阅读理解[全国卷3年考情分析]题型与题量卷别细微环节理解题推理推断题主旨大意题词义揣测题考情分析从统计表可以看出，高考英语阅读理解的题型设置以细微环节理解题和推理推断题为主，兼顾主旨大意题和词义揣测题。
细微环节理解题相对简洁，而其他三种题型相对较难。
在近两年的考查趋向上，细微环节理解题的答案更加隐藏，叙述含蓄，干脆信息题会越来越少，取而代之的将是事实细微环节题加入很多推理、推断、归纳等元素；推理推断题的难度会适当加大。
本专题将对这四种题型进行递进式的指导。
2024 卷Ⅰ7 5 2 1 卷Ⅱ9 3 2 1 卷Ⅲ9 3 2 12024 卷Ⅰ7 6 1 1 卷Ⅱ 5 6 2 2 卷Ⅲ 6 6 2 12024 卷Ⅰ10 3 1 1卷Ⅱ7 5 1 2卷Ⅲ8 4 1 2第一讲细微环节理解题——定位信息巧比对细微环节理解题在英语高考阅读理解中占了较大的比重，而且此类题型相对比较简洁，只须要依据题干中的关键词，回到原文定位信息区间，稍加比对，就能得出正确答案。
因此，对于这类题目要力求读得快、找得准、答得对，力争不丢分，保住基本分才能得高分。
但有些细微环节理解题由于命题人有意设置障碍，把有用信息分散在文章不同位置，有时又有转折、否定等，因此有些题目须要细致地思索、对比、计算、对上下文关键信息把握和分析。
尽管细微环节理解题相对简洁，但不行掉以轻心。
细微环节理解题常见的考查题型有：干脆信息题、间接信息题、概括细微环节理解题和正误推断题。
一、题型特点要知晓(一)细微环节理解题常见设问方式1．特别疑问句形式。
以when, where, what, which, who, how much/many等疑问词引出的问题。
2．推断是非形式。
含有TRUE/FALSE, NOT true或EXCEPT等的推断是非的问题。
此时要留意题干中是否含有否定词，如not, never等。
3．以“According to ...”开头的提问形式。
2024年福建省福州市英语小学六年级上学期期末复习试卷与参考答案一、听力部分（本大题有12小题，每小题2分，共24分）1、听力部分1、What is the weather like today?•A) Sunny.•B) Rainy.•C) Cloudy.•D) Stormy.Answer: B) Rainy.Explanation: In the audio, the weather report stated that it would be rainy today. The correct answer is B.2、Which season does the girl suggest for the trip?•A) Spring.•B) Summer.•C) Autumn.•D) Winter.Answer: A) Spring.Explanation: The girl in the audio suggested that the best time for thetrip would be in spring when the weather is pleasant. Therefore, the correct answer is A.3、Listen and choose the correct picture according to what you hear.•Picture A: A girl is planting flowers in a garden.•Picture B: A boy is reading a book in a library.•Picture C: A teacher is explaining something to the students in a classroom.[Answer: A, B, C][Parsing: The sentence “A girl is planting flowers in a garden” corresponds to Picture A, “A boy is reading a book in a library” corresponds to Picture B, and “A teacher is explaining something to the students in a classroom” corresponds to Picture C.]4、 Listen to the conversation and choose the correct answer from A, B, orC.A. The girl’s favorite color is red.B. The gi rl’s favorite color is blue.C. The girl’s favorite color is green.[Answer: B][Parsing: The conversation content states, “The girl says, ‘My favorite color is blue.’” Therefore, the correct answer is B.]5、 Listen to the short dialogue and choose the correct answer.A. I like apples.B. I don’t like apples.C. I don’t like bananas.D. They are sweet.Answer: BExplanation: In the dialogue, the speaker says they don’t like apples, so the correct answer is B.6、 Listen to the sentence and choose the correct response.A. Yes, please.B. No, they aren’t.C. Yes, it is.D. No, thanks.Answer: DExplanation: The sentence is likely a polite refusal, such as “Would you like some tea?” The correct response would be “No, thanks,” so the correct answer is D.7、 Here is the listening comprehension section for a sixth-grade upper semester English exam. I’ll create two questions for you as requested, each with its answer and explanation.7、What did the boy say he would do after school if it did not rain?A) Go homeB) Play basketballC) StudyD) Buy some ice creamAnswer: BExplanation: In the listening text, the boy clearly mentions that he will play basketball after school if the weather permits.8、Who asked the geography teacher what the capital of France is?A) EmilyB) BenC) JackD) PeterAnswer: AExplanation: The discussion in the listening text reveals that it was Emily who asked the geography teacher about the capital of France.9、 What does the woman want to buy with the man?A. A coatB. A dressC. A shirtAnswer: BExplanation: In the listening material, the woman says, “I want to buy a dress for the party.” Therefore, the correct answer is B. A dress.10、How much will the man have to pay for the shirt?A.$25B.$20C.$15Answer: AExplanation: In the listening material, the man says, “The shirt is$25.” Therefore, the correct answer is A.$25.11、Listen to the sentence and choose the correct picture.(听句子，选择正确图片。
CHAPTER 12 DISCUSSION QUESTIONS1.There are several reasons for a firm to makeinvestments in assets not directly related to the primary operations of its business (that is, investments in assets other than property, plant, equipment, and inventory). Companies usually make short-term investments be-cause of a temporary surplus of cash. They make long-term investments either because they believe that purchased investments provide a good return on money invested or because they want to gain influ-ence or control over investee companies.2.The risk and return trade-off of investmentsis that investors must usually decide whether they want a potentially higher return with more risk or a lower return with less risk.Most investments fall somewhere along a risk-return continuum. Investments that pro-vide high returns but have low risk are desir-able, but rare.3.The FASB has defined four different classifi-cations for debt and equity securities: trading securities, available-for-sale securities, held-to-maturity securities, and equity method se-curities.4. A security will be classified as trading if theinvestor is making the investment with the intent of selling the security should the need for cash arise, or to realize short-term profits should the price of the security increase.5. A security will be classified as held-to-maturity if the investor intends to hold the security until it matures. This criterion means that only debt securities can be classified as held-to-maturity, as equity securities typically do not mature. If a debt security is classified as held-to-maturity, any premium or discount associated with the security must be amor-tized over the life of the debt security.6.To be classified as an equity method securi-ty, an investor must typically own between20 and 50% of the outstanding commonstock of the investee. Ownership of between20 and 50% generally indicates the ability ofthe investor to significantly influence the operations and decisions of the investee.7.When an investor purchases debt and equitysecurities, two types of returns may be rea-lized. The first type of return is the receipt ofinterest (in the case of debt) or dividends (inthe case of equity). The second type of re-turn is from an increase in the price of thesecurity. To realize this type of return, the in-vestor must sell the security.8.When a security is sold, the seller must haveseveral pieces of information to properly ac-count for the transaction. The seller mustknow the selling price as well as the histori-cal cost of the security. The differencebetween these two amounts results in a rea-lized gain or loss on the sale.9.The difference between a realized gain orloss and an unrealized gain or loss relates tothe account ing concept of arm’s-lengthtransactions. The term ―realized‖ indicatesthat an arm’s-length transaction has takenplace and a security has been sold. A rea-lized gain indicates that the security was soldfor more than its historical cost, while a rea-lized loss means that the security was soldfor less than its original purchase price. Anunrealized gain means that the price of thesecurity being held has increased above itshistorical cost, but the security has not beensold. If the security is still being held and theprice falls below its historical cost, an unrea-lized loss has occurred.10.The account ―Market Adjustment‖ is used tovalue both trading and available-for-sale se-curities at their market value. Trading andavailable-for-sale securities are initiallyrecorded at their historical cost, and as theirvalue changes, the historical cost remainsthe same on the books. To reflect marketvalues on the books, the market adjustmentaccount is used to record both increasesand decreases in value. A separate marketadjustment account is used for both tradingand available-for-sale securities.11.Changes in the value of trading securities,both increases and decreases, are recordedon the books of the investor. Prior to 1994,only declines below historical cost wererecorded on the books. In 1994, however,434Chapter 12the rules were changed to allow companiesto record both increases and decreases invalue. At the end of each accounting period,the market value of the portfolio of tradingsecurities is compared to its historical cost,and the difference is recorded in the marketadjustment account. The offsetting credit (inthe case of increases in value) or debit (inthe case of decreases in value) is recordedin an income statement account as an un-realized gain or loss.12.Accounting for changes in the value ofavailable-for-sale securities is similar to theprocedures applied when accounting fortrading securities with one important differ-ence. Instead of recording any unrealizedincreases or decreases in value on theincome statement, unrealized increasesand decreases in value are recorded in astockholders’ equity account, UnrealizedIncrease/Decrease in Value of Available-for-Sale Securities—Equity. Thus, the journalentry to record unrealized changes in valuealways contains the stockholders’ equity a c-count and the market adjustment—available-for-sale securities account.13.The market adjustment account can befurther adjusted; however, the adjustmentaccount should always report the total netchange in the value of the security. For ex-ample, if a security that cost $200 rose invalue to $300 during the first period and thento $350 during the second period, the mar-ket adjustment account would show a bal-ance of $150 at the end of the second period. 14.Premiums and discounts on available-for-sale securities are not amortized because itis assumed that trading and available-for-sale securities will not be held long enoughto warrant the need to amortize a premiumor discount.15.Changes in the value of held-to-maturity andequity method securities are not accountedfor on the books of the investor. For held-to-maturity securities, the investor intends tohold the debt security until it matures, and asa result, changes in value will not affectthe eventual maturity value of the security.For equity method securities, the investoris holding the security for the purpose ofbeing able to influence the operating deci-sions of the investee on a long-term basis.Thus, temporary changes in value of equitymethod securities are ignored for accountingpurposes.16.The only difference between the accountingfor trading securities and available-for-salesecurities lies in unrealized changes in valueof those securities. For trading securities,the changes in value are recorded on the in-come statement. For available-for-sale se-curities, the unrealized changes in value arerecorded in a stockholders’ equity a ccount. 17.*When buying a held-to-maturity security, aninvestor purchases the right to receive twodifferent types of future cash receipts. First,the investor receives periodic interest pay-ments over the life of the security; second,the investor receives the face amount (prin-cipal) of the security at maturity.18.* A company would usually be willing to paymore than the face amount (a premium) fora held-to-maturity security when the interestrate on the security is higher than the marketrate of interest for similar investments. Thepaying of a higher price reduces the statedrate of interest to a point where it approx-imates the market rate of interest.19.*The amortization of a discount increases theamount earned on a held-to-maturity securitybecause at maturity investors receive theface value, which is higher than the amountoriginally paid. These increased proceedsmust be recognized over the life of the secu-rity through amortization. The amortization ofa discount increases interest from a statedrate to a higher effective rate.20.*An investor purchasing held-to-maturitysecurities (typically bonds) between interestdates must pay for accrued interest becauseat the next interest payment date a fullpe riod’s interest will be received, eventhough the securities have been held for onlya portion of the period. Because the securi-ties are sold in relatively small denomina-tions and are usually owned by numerousindividuals, it is almost impossible for acompany to know who bought how manybonds on which dates. Therefore, with manyheld-to-maturity securities, whoever ownsthe securities on the interest payment datereceives the full period’s i nterest.*Relates to expanded material.Chapter 12 43521.*The effective-interest amortization method istheoretically superior to the straight-lineamortization method because it takes intoconsideration the time value of money. Withthe effective-interest method, the amount ofinterest recognized is the effective interestrate times the amount of money actuallybeing borrowed at any period of time. Thestraight-line method is only an approximationof the true rate of interest.22.*The key criterion for using the equity methodis the ability of the investor to influence theoperations or decisions of the investee.23.*The accounting profession has providedguidelines to determine if the ability tosignificantly influence the operating deci-sions of an investee exists. The primaryguideline is degree of ownership. If the in-vestor owns between 20 and 50% of a cor-poration’s outstanding common stock, it isassumed that the investor is able to signifi-cantly influence the investee. Thus, unlessevidence exists to the contrary, ownership ofbetween 20 and 50% would require the useof the equity method.24.* When an investor purchases a trading secu-rity, revenue is recognized when interest ordividends are received. A gain or loss (un-re alized) is recorded when the security’sprice changes in value. For an investmentaccounted for under the equity method, rev-enue is recognized when the investee re-ports income for the period. This recognitionserves to increase the investment ac-count. The investment account is decreasedwhen dividends are received from the inves-tee. Unlike trading securities, temporarychanges in the value of equity method secur-ities are not recorded on the investor’sbooks.25.* Consolidated financial statements are pre-pared when a corporation owns more than50% of the stock of another company (acontrolling interest).26.* In the consolidated balance sheet, minorityinterest is the amount of equity investmentmade by outside shareholders to consolidat-ed subsidiaries that are not 100% owned bythe parent. In the consolidated incomestatement, minority interest income (shownas a subtraction) reflects the amount ofincome belonging to outside shareholders ofconsolidated subsidiaries that are not 100%owned.*Relates to expanded material.436Chapter 12PRACTICE EXERCISESPE 12–1 (LO1) Why Companies Invest in Other CompaniesThe correct answer is B.a. True. Most cases of companies investing in other companies are to investexcess cash.b. False. Investing in other companies will not necessarily eliminate risk in oth-er investments.c. True. By investing in other companies, the investing company can gain in-fluence over the operations of another company.d. True. When one company owns a significant portion of another company,the owner company can essentially control the operations of the owned company.PE 12–2 (LO2) Classifying a SecurityThe correct answer is C. Held-to-maturity securities are always considered debt securities. Trading and available-for-sale securities can sometimes be consi-dered debt securities. True to their name, equity method securities are always considered equity securities.PE 12–3 (LO2) Equity Method SecuritiesThe correct answer is A. An entity is presumed to have significant influence upon the operations of another company when it owns 20 to 50% of the outstanding voting stock.PE 12–4 (LO2) Disclosure of SecuritiesThe correct answers are A and C. Equity method securities are valued at cost ad-justed for changes in the net assets of the investee. Held-to-maturity securities are valued at amortized cost.PE 12–5 (LO3) Accounting for the Purchase of Trading and Available-for-Sale SecuritiesInvestment in Trading Securities ................................................... 65,400 Investment in Available-for-Sale Securities .................................. 79,600 Cash ............................................................................................ 145,000 Purchased various securities.Chapter 12 437 PE 12–6 (LO3) Accounting for the Return Earned on an InvestmentCash ................................................................................................. 1,359 Interest Revenue (459)Dividend Revenue (900)To record interest and dividends earned on securities.PE 12–7 (LO3) Accounting for the Sale of SecuritiesCash ................................................................................................. 25,200 Realized Loss on Sale of Trading Securities ................................ 2,800 Investment in Trading Securities ............................................. 28,000 To record the sale of Security 1 with original cost of$28,000 for $25,200.PE 12–8 (LO4) Changes in Value of Trading SecuritiesMarket Adjustment—Trading Securities (750)Unrealized Gain on Trading Securities—Income (750)To recognize the increase in value of the trading security($24,250 – $23,500 = $750).PE 12–9 (LO4) Changes in Value of Available-for-Sale SecuritiesUnrealized Increase/Decrease in Value of Available-for-SaleSecurities—Equity (400)Market Adjustment—Available-for-Sale Securities (400)To record net change in value of available-for-sale securities(Security 1 increased in value by $400, and Security 2 de-clined in value by $800).PE 12–10 (LO4) Subsequent Changes in Value of Trading Securities Unrealized Loss on Trading Securities—Income ......................... 1,900 Market Adjustment—Trading Securities .................................. 1,900 To adjust the market adjustment account to requiredending balance.Once this entry is posted, Market Adjustment—Trading Securities will have the required $800 credit balance as follows:438Chapter 12 PE 12–11 (LO5) Computing the Value of Held-to-Maturity Securities*First, we must compute the present value of the bonds as follows:Quarterly interest payment ($30,000 ⨯ 0.08 ⨯ ¼) ............... $ 600Present value of an annuity of 16 payments of $1 at 3%(Table II) ........................................................................... ⨯ 12.5611Present value of interest payments .................................... $ 7,537 Principal (face value) of bonds ........................................... $ 30,000Present value of $1 received 16 periods in the futurediscounted at 3% (Table I) .............................................. ⨯ 0.6232Present value of principal .................................................... 18,696 Total present value of investment ...................................... $26,233The value of the bonds can also be computed using a business calculator as follows:a. CLEAR ALL.b. Set P/YR to 1.1. 30,000 Press FV.2. 600 Press PMT.3. 16 Press N.4. 3 Press I/YR.5. Press PV for the answer of $26,231.67.PE 12–12 (LO5) Accounting for the Initial Purchase of Held-to-MaturitySecurities*The journal entry to record the purchase of this security is as follows:Investment in Held-to-Maturity Securities .......................... 26,233 Cash .............................................................................. 26,233 PE 12–13 (LO5) Straight-Line Amortization of Bond Discounts*The company will record a bond discount amortization of $676.83 ($40,000 –$35,939 = $4,061; $4,061/3 years ⨯ ½ = $676.83) on each date. Every six months, the company will make the following entry:Cash ...................................................................................... 2,000.00Investment in Held-to-Maturity Securities .......................... 676.83 Bond Interest Revenue ................................................ 2,676.83 Received semiannual bond interest and amortizedbond discount.*Relates to expanded material.Chapter 12 439 PE 12–14 (LO5) Straight-Line Amortization of Bond Premiums*The company will record a bond premium amortization of $567.90 ($68,407.39 –$65,000.00 = $3,407.39; $3,407.39/3 years ⨯ ½ = $567.90) on each date. Every six months, the company will make the following entry:Cash ...................................................................................... 3,250.00 Investment in Held-to-Maturity Securities .................. 567.90 Bond Interest Revenue ................................................ 2,682.10 PE 12–15 (LO5) Effective-Interest Amortization of Bond Premiums*The first step is to compute the market rate on bonds of similar risk as follows:a. CLEAR ALL.b. Set P/YR to 1.1. 65,000 Press FV.2. -68,407.39 Press PV.3. 3,250 Press PMT.4. 6 Press N.5. Press I/YR for the answer of 4%.The market interest rate of 4% is the semiannual rate, so the annual rate is 8%. The following amortization table shows the amount of interest earned and the amount of amortization for each period.InterestActually Earned(0.08 ⨯ ½ ⨯Cash Investment Amount of Investment Time Period Received Balance) Amortization Balance Acquisition date $68,407.39 Year 1, first six months $3,250 $2,736.30 $513.70 67,893.69 Year 1, second six months 3,250 2,715.75 534.25 67,359.44 Year 2, first six months 3,250 2,694.38 555.62 66,803.82 Year 2, second six months 3,250 2,672.15 577.85 66,225.97 Year 3, first six months 3,250 2,649.04 600.96 65,625.01 Year 3, second six months 3,250 2,624.99 625.01 65,000.00 Using the above amortization schedule, the journal entry for the first interest payment received is as follows:Cash ...................................................................................... 3,250.00 Investment in Held-to-Maturity Securities .................. 513.70 Bond Interest Revenue ................................................ 2,736.30 *Relates to expanded material.440Chapter 12 PE 12–15* (LO5) (Concluded)Using the above amortization schedule, the journal entry for the second interest payment received is as follows:Cash ...................................................................................... 3,250.00 Investment in Held-to-Maturity Securities .................. 534.25 Bond Interest Revenue ................................................ 2,715.75 PE 12–16 (LO5) Accounting for the Sale of Bond Investments*Cash ...................................................................................... 67,000.00Loss on Sale of Bonds......................................................... 359.44 Investment in Held-to-Maturity Bonds ........................ 67,359.44 Sold held-to-maturity bonds for $67,359.44.The following table shows the book value of the investment at the end of the first year (after the second interest payment) is $67,359.44.InterestActually Earned(0.08 ⨯ ½ ⨯Cash Investment Amount of Investment Time Period Received Balance) Amortization Balance Acquisition date $68,407.39 Year 1, first six months $3,250 $2,736.30 $513.70 67,893.69 Year 1, second six months 3,250 2,715.75 534.25 67,359.44 Year 2, first six months 3,250 2,694.38 555.62 66,803.82 Year 2, second six months 3,250 2,672.15 577.85 66,225.97 Year 3, first six months 3,250 2,649.04 600.96 65,625.01 Year 3, second six months 3,250 2,624.99 625.01 65,000.00 *Relates to expanded material.Chapter 12 441 PE 12–17 (LO6) Accounting for Investments Using the Equity Method* Investment in Hall Company .......................................................... 32,000 Revenue from Investments ....................................................... 32,000 To recognize Manwill’s portion of Hall’s net income ($80,000 ⨯0.40 = $32,000).Cash ................................................................................................. 8,000 Investment in Hall Company ..................................................... 8,000 To recognize Manwill’s portion of Hall’s dividends paid ($20,000⨯ 0.40 = $8,000).No entry is made for market value adjustments under the equity method of ac-counting for investments.PE 12–18 (LO7) Consolidated Financial Statements*Parent Company will report $135 ($150 ⨯ 0.90) as Income from Sub on its own in-come statement. On the consolidated financial statements, all of Sub’s revenue and expenses will be reported. Also reported will be Minority Interest in the amount of $15.*Relates to expanded material.442Chapter 12EXERCISESE 12–19 (LO3, LO4) Investment in Trading Securities—Journal Entries2008July 1 Investment in Trading Securities ................................... 8,300Cash ............................................................................ 8,300 Purchased 350 shares of Bateman Companystock at $22 per share plus $600 commission.Oct. 31 Cash (700)Dividend Revenue (700)Received a $2.00 per share dividend on350 shares of Bateman Company stock.Dec. 31 Unrealized Loss on Trading Securities—Income ......... 1,650Market Adjustment—Trading Securities .................. 1,650 To reduce trading securities to market($8,300 – $6,650).2009Feb. 20 Cash ................................................................................. 4,550Realized Gain on Sale of Trading Securities (400)Investment in Trading Securities ............................. 4,150 Sold 175 shares of Bateman Company stock[(175 shares ⨯ $26 = $4,550); one-half oforiginal cost of $8,300 is $4,150].Oct. 31 Cash (385)Dividend Revenue (385)Received a $2.20 per share dividend on175 shares of Bateman Company stock.Dec. 31 Market Adjustment—Trading Securities ....................... 2,575Unrealized Gain on Trading Securities—Income .... 2,575 To increase trading securities to market givena credit balance in the market adjustment of$1,650. Cost = $8,300 – $4,150 = $4,150;market = $29 ⨯ 175 shares = $5,075.Chapter 12 443 E 12–20 (LO3, LO4) Investment in Trading Securities—Journal EntriesJuly 16 Investment in Trading Securities ................................... 41,880Cash ............................................................................ 41,880 Purchased 4,000 shares of Eli Corporation stock.Sept. 23 Cash ................................................................................. 3,600Dividend Revenue ...................................................... 3,600 Received a cash dividend of $0.90 per share on4,000 shares of Eli Corporation stock.28 Cash ................................................................................. 21,840Investment in Trading Securities ............................. 20,940Realized Gain on Sale of Trading Securities (900)Sold 2,000 shares of Eli Corporation stock at $11per share—paid a commission of $160. [Cash =($11 ⨯ 2,000) – $160; short-term investment =$41,880 ⨯ 1/2; gain = $21,840 – $20,940].Dec. 31 Market Adjustment—Trading Securities ....................... 1,560Unrealized Gain on Trading Securities—Income .... 1,560 To increase value of securities to market [$11.25⨯ 2,000 shares – ($41,880 – $20,940) = $1,560].E 12–21 (LO3, LO4) Investment in Available-for-Sale Securities—JournalEntriesJan. 14 Investment in Available-for-Sale Securities .................. 83,200Cash ............................................................................ 83,200 Purchased 4,000 shares of Pinegar Corporationstock at $20.80 per share.Mar. 31 Cash ................................................................................. 1,000Dividend Revenue ...................................................... 1,000 Received a cash dividend of $0.25 per share on4,000 shares of Pinegar Corporation stock.Aug. 28 Cash ................................................................................. 36,160Investment in Available-for-Sale Securities ............ 33,280Realized Gain on Sale of Available-for-SaleSecurities ................................................................. 2,880Sold 1,600 shares of Pinegar Corporation stock at$22.60 per share [gain = 1,600 shares ⨯ ($22.60 –$20.80) = $2,880].444Chapter 12 E 12–21 (LO3, LO4) (Concluded)Dec. 31 Market Adjustment—Available-for-Sale Securities ...... 7,680Unrealized Increase/Decrease in Value ofAvailable-for-Sale Securities—Equity ................... 7,680To increase value of securities to marketvalue using market adjustment account[2,400 shares ⨯ ($24.00 – $20.80) = $7,680].E 12–22 (LO3, LO4) Investment in Securities2007Jan. 17 Investment in Available-for-Sale Securities .................. 89,500Cash ............................................................................ 89,500 Purchased 2,750 shares of Horner Companystock for $89,500.May 10 Cash ................................................................................. 3,575Dividend Revenue ...................................................... 3,575 Received a cash dividend of $1.30 per share on2,750 shares of Horner Company stock.Dec. 31 Unrealized Increase/Decrease in Value of Available-for-Sale Securities—Equity ......................................... 7,000Market Adjustment—Available-for-Sale Securities .7,000 To decrease value of securities to market valueusing market adjustment account (2,750 shares⨯ $30.00 = $82,500; $89,500 – $82,500 = $7,000).2008May 22 Investment in Available-for-Sale Securities .................. 30,000Cash ............................................................................ 30,000 Purchased an additional 750 shares of HornerCompany stock for $40 per share.July 18 Cash ................................................................................. 3,150Dividend Revenue ...................................................... 3,150 Received a cash dividend of $0.90 per share on3,500 shares of Horner Company stock.Chapter 12 445 E 12–22 (LO3, LO4) (Concluded)Dec. 31 Market Adjustment—Available-for-Sale Securities ...... 34,500Unrealized Increase/Decrease in Value ofAvailable-for-Sale Securities—Equity ................... 34,500To adjust portfolio of available-for-sale securitiesto market given a credit balance in the marketadjustment account from the prior period of$7,000. Market = $147,000 (3,500 shares ⨯ $42);Historical cost = $119,500 ($89,500 + $30,000);$147,000 – $119,500 = $27,500 + $7,000 = $34,500.2009June 7 Cash ................................................................................. 3,500Dividend Revenue ...................................................... 3,500 Received a cash dividend of $1.00 per share on3,500 shares of Horner Company stock.Oct. 5 Cash ................................................................................. 94,500 Realized Loss on Sale of Available-for-Sale Securities 25,000Investment in Available-for-Sale Securities ............ 119,500 To record sale of all Horner Company stock for$27 per share. Loss on sale = [$119,500 – ($27 ⨯3,500 shares)].Dec. 31 Unrealized Increase/Decrease in Value ofAvailable-for-Sale Securities—Equity ......................... 27,500Market Adjustment—Available-for-Sale Securities .27,500 Eliminate market adjustment account as allavailable-for-sale securities have been sold.Balance prior to adjustment is $27,500 ($34,500debit – $7,000 credit).E 12–23 (LO4) Investment in Equity Securities1. Market ValueSecurity Cost (December 31, 2009)A $250,000 $130,000B 160,000 169,000C 315,000 350,000Total $725,000 $649,000An unrealized loss of $76,000 ($725,000 –$649,000) would be recognized, reducing net income to $554,000 ($630,000 – $76,000).。
浙江省名校新高考研究联盟(Z20联盟)2020届第二次联考英语试卷考生须知：1.本试卷分第I卷(选择题)和第II卷(非选择题)。
满分为150分，考试时间为120分钟。
2.请用黑色签字笔将学校、班级、姓名、考号分别填写在答题卷和机读卡的相应位置上。
第I卷(选择题部分)第一部分：听力(共两节，20小题，每小题1.5分，满分30分)做题时先将答案标在试卷上。
录音内容结束后，你将有两分钟的时间将试卷上的答案转涂到答题纸上。
第一节：听下面5段对话，每段对话后有一个小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试卷的相应位置。
听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下一小题。
每段对话仅读一遍。
1. What's the man going to do first?A. Wash his hands.B. Do some typing.C. Move the sofa.2. What color does the man like best?A. Light green.B. Dark blue.C. Brown.3. How much does one ticket cost?A. $20.B. $40.C. $80.4. What is the conversation about?A. A robbery.B. A video phone.C. A phone problem.5. How does the man find his living place?A. Too crowded.B. Quite noisy.C. All right.第二节：听下面5段对话或独白。
每段对话或独白后有2至4个小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试卷的相应位置。
听每段对话或独白前，你将有5秒钟的时间阅读各个小题；听完后，各小题将给出5秒钟的作答时间。
每段对话或独白读两遍。
