Drafts which are payable at a future date are called demand drafts.（）

A great many creatures have what are called warning colours, that is to say, the colouration warns every creature that the animal in question is dangerous. The skunk(臭鼬) is one of the best (1)_____ of this, with his brilliant black and white fur. He walks (2)_____ even in broad daylight and shows no (3)_____ when he sees you. He heavily (4)_____ his feet and puts his (5)_____ up in the air, daring you not to come (6)_____ closer. And if you don't take (7)_____ of the warning he will spray you with his evil-smelling (8)_____, and no animal that has been (9)_____ by a skunk will let it happen (10)_____

In the Reptile House at a zoo you will probably find a case (11)_____ of small tree frogs. Now, a great (12)_____ of creatures like to eat frogs, and so some frogs as a (13)_____ can ooze out a substance on their skin (14)_____ makes them taste horrible. These frogs are generally banded (15)_____ bright warning colours, like orange, red, yellow and bright green. This, of course, makes them (16)_____ like brightly-coloured sweets, and rather good to (17)_____ but the birds and animals in the forest have learnt (18)_____ bitter experience that these frogs are the (19)_____ that tastes the worst, and so they leave them (20)_____.

A．creature

B．thing

C．example

D．warning

??The people who lives in the far North are called Eskimos(爱斯基摩人).In the world of ice and snow it is（1）to grow plants for food.The Eskimos must hunt and fish during the whole year to（2）themselves and their families with food.In winter，they hunt the seal(海豹)（3）the polar(极地的)bear.When they hunt the seal,they（4）a hole in the ice and try to（5）the seal when it comes up to breathe.??

??In summer,the Eskimos hunt（6）animals.and they also hunt birds and catch fish.（7）that is useful is save D.The Eskimos use the meat from animals for food.They melt(融化)the fat from their bodies and use the（8）as fuel(燃料).They make tools out of animals bones.The skin and furs of animals are used for making clothing.??

??If an Eskimo is（9）lucky,he may kill a whale(鲸鱼),（10）a dead whale may wash up on the shore near his house.The whale is an especially useful animal,because it gives a great（11）of oil.??

??There is（12）wood at all where the Eskimos live.Eskimos（13）all their wood from the sea. Sometimes floating wood from places.farther south washes up on the shore.??

??Most Eskimo houses are（14）of stones.Instead of a door，there is a long，low tunnel (地道)（15）into the house.People have to crawl(爬)through the tunnel in order to enter the house.??

A.important

B.impossible

C.impolite

D.interesting

( )A.another

B.other

C.others

D.new

( )A.Something

B.Everything

C.Anything

D.Nothing

( )A.fat

B.1iquid

C.oil

D.rest

( )A.supply

B.find

C.look for

D.give

( )A.or

B.and

C.but

D.with

( )A.much

B.often

C.not

D.very

( )A.not

B.no

C.none

D.1ittle

( )A.find

B.have

C.receive

D.get

( )A.built

B.constructed

C.made

D.piled

( )A.going

B.coming

C.1eading

D.winding

( )A.many

B.much

C.number

D.deal

( )A.find

B.cut

C.beat

D.strike

( )A.kill

B.beat

C.hold

D.catch

( )A.and

B.or

C.otherwise

D.but

请帮忙给出每个问题的正确答案和分析，谢谢！

完成下列各题 The people who lives in the far North are called Eskimos(爱斯基摩人)．In the world of ice and snow it is 21 to grow plants for food．The Eskimos must hunt and fish during the whole year to 22 themselves and their families with food．In winter，they hunt the seal(海豹) 23 the polar(极地的)bear．When they hunt the seal，they 24 a hole in the ice and try to 25 the seal when it comes up to breathe． In summer，the Eskimos hunt 26 animals。and they also hunt birds and catch fish． 27 that is useful is saved．The Eskimos use the meat from animals for food．They melt(融化)the fat from their bodies and use the 28 as fuel(燃料)．They make tools out of animals bones．The skin and furs of animals are used for making clothing． If an Eskimo is 29 lucky，he may kill a whale(鲸鱼)， 30 a dead whale may wash up on the shore near his house．The whale is an especially useful animal，because it gives a great 31 of oil． There is 32 wood at all where the Eskimos live．Eskimos 33 all their wood from the sea．Sometimes floating wood from places．farther south washes up on the shore． Most Eskimo houses are 34 of stones．Instead of a door，there is a long，low tunnel (地道) 35 into the house．People have to crawl(爬)through the tunnel in order to enter the house．

A.important

B.impossible

C.impolite

D.interesting

完成下列各题 The people who lives in the far North are called Eskimos(爱斯基摩人)．In the world of ice and snow it is 21 to grow plants for food．The Eskimos must hunt and fish during the whole year to 22 themselves and their families with food．In winter，they hunt the seal(海豹) 23 the polar(极地的)bear．When they hunt the seal，they 24 a hole in the ice and try to 25 the seal when it comes up to breathe． In summer，the Eskimos hunt 26 animals。and they also hunt birds and catch fish． 27 that is useful is saved．The Eskimos use the meat from animals for food．They melt(融化)the fat from their bodies and use the 28 as fuel(燃料)．They make tools out of animals bones．The skin and furs of animals are used for making clothing． If an Eskimo is 29 lucky，he may kill a whale(鲸鱼)， 30 a dead whale may wash up on the shore near his house．The whale is an especially useful animal，because it gives a great 31 of oil． There is 32 wood at all where the Eskimos live．Eskimos 33 all their wood from the sea．Sometimes floating wood from places．farther south washes up on the shore． Most Eskimo houses are 34 of stones．Instead of a door，there is a long，low tunnel (地道) 35 into the house．People have to crawl(爬)through the tunnel in order to enter the house．

A.important

B.impossible

C.impolite

D.interesting

The people who lives in the far North are called Eskimos(爱斯基摩托车人). In the world of ice and snow it is【21】to grow plants for food. The Eskimos must hunt and fish during the whole year to【22】themselves and their families with food.

In winter, they hunt the seal(海豹)【23】the polar(极地的) bear. When they hunt the seal, they【24】a hole in the ice and try to【25】the seal when it comes up to breathe.

In summer, the Eskimos hunt【26】animals, and they also hunt birds and catch fish.

【27】that is useful is saved. The Eskimos use the meat from animals for food. They melt(融化) the fat from their bodies and use the【28】as fuel(燃料). They make tools out of animals bones. The skin and furs of animals are used for making clothing.

If an Eskimo is【29】lucky, he may kill a whale(鲤鱼),【30】 a dead whale may wash up on the shore near his house. The whale is an especially useful animal, because it gives a great【31】 of oil.

There is【32】 wood at all where the Eskimos live. Eskimos【33】 all their wood from the sea. Sometimes floating wood from places farther south washes up on the shore.

Most Eskimo houses are【34】 of stones. Instead of a door, there is a long, low tunnel (地道)【35】 into the house. People have to crawl(爬) through the tunnel in order to enter the house.

(41)

A．important

B．impossible

C．impolite

D．interesting

A lawyer friend of mine has devoted herself to the service of humanity. Her special area is called “public interest law”.

Many other lawyers represent only clients who can pay high fees. (76) All lawyers have had expensive and highly specialized training, and they work long, difficult hours for the money they earn. But what happens to people who need legal help and cannot afford to pay these lawyers' fees?

Public interest lawyers fill this need. Lisa, like other public interest lawyers, earns a salary much below what some lawyers can earn. Because she is willing to take less money，her clients need the help，even if they can pay nothing at all.

Some clients need legal help because stores have cheated them with faulty merchandise. Others are in unsafe apartments，or are threatened with eviction (驱 逐，赶 出）and have no place to go to. Their cases are called “civil” cases. Still others are accused of criminal acts, and seeking those public interest lawyers who handle “ criminal”, cases. (77) These are just a few of the many situations in which men and women who are public interest lawyers serve to extend justice throughout our society.

A person who needs and uses legal help is called a ________.

A.lawyer

B.client

C.tenant

D.case worker

Click the Exhibit button and examine the data from the EMP table.The COMMISSION column shows the monthly commission earned by the employee.Which three tasks would require subqueries or joins in order to be performed in a single step?（）

A.deleting the records of employees who do not earn commission

B.increasing the commission of employee 3 by the average commission earned in department 20

C.finding the number of employees who do NOT earn commission and are working for department 20

D.inserting into the table a new employee 10 who works for department 20 and earns a commission that is equal to the commission earned by employee 3

E.creating a table called COMMISSION that has the same structure and data as the columns EMP_ID and COMMISSION of the EMP table

F.decreasing the commission by 150 for the employees who are working in department 30 and earning a commission of more than 800

(c) Issue of bond

The club proposes to issue a 7% bond with a face value of $50 million on 1 January 2007 at a discount of 5%

that will be secured on income from future ticket sales and corporate hospitality receipts, which are approximately

$20 million per annum. Under the agreement the club cannot use the first $6 million received from corporate

hospitality sales and reserved tickets (season tickets) as this will be used to repay the bond. The money from the

bond will be used to pay for ground improvements and to pay the wages of players.

The bond will be repayable, both capital and interest, over 15 years with the first payment of $6 million due on

31 December 2007. It has an effective interest rate of 7·7%. There will be no active market for the bond and

the company does not wish to use valuation models to value the bond. (6 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)