- Où est le journal ？ - ___ est dans le sac de Sophie.

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Part one: Journalizing and Posting Data: Mr. Green and Smith have just begun a new small consulting company. They called it G&S Company. It’s a service business in the form of a partnership. In November and December, 2019 the transactions completed by the business are as follows: 1) On Nov 1, Mr. Green and Smith began this business by depositing $50000 each one in a bank account opened in the name of G&S Company. 2) On Nov 1, paid $36000 for two year’s insurance premium covered from 1st of November 2019 to 30th of October 2021. 3) On Nov 1, purchased office equipment on credit from Red Company, cost $24000. 4) On Nov 3, paid the local radio station $750 cash for an announcement of the business opening. 5) On Nov 5, completed consulting work on credit for Anna Company, $2800. 6) On Nov 15, collected $3500 from William Company in advance for the service to be completed on January 31, 2020. 7) On Nov 15, G&S Company borrows money from a bank by issuing a $10000 6-month note. The bank's rate is 6%. 8) On Nov 20, Mr. Green and Smith withdrew $3100 cash each one for personal living expense. 9) On Dec 1, purchased three-year bonds issued by John Company paid $20000 cash. The rate is 4.8%. 10) On Dec 2, paid on account to Red Company. 11) On Dec 10, purchased supplies $2000 on account from SP Supplies Company. 12) On Dec 12, consumed supplies $870 for providing service. 13) On Dec 16, received $2800 cash for completing consulting service. 14) On Dec 20, received the 70% portion from Anna Company on account. 15) On Dec 25, paid electric and gas bills for the month, $155. Part two: Adjusting Data: To make adjusting entries on December 31, 2019 as follows: 16) To apportion the prepaid insurance according to transaction No.2. 17) To apportion the annual depreciation for office equipment according to transaction No.3. (Assume that the office equipment is a useful life of 10 years, residual value is ignored, and the depreciation method is straight-line method.) 18) To apportion the recorded revenue on the degree of completion of the service according to transaction No.6. 19) To accrue the unrecorded salaries expense. (Assume that on Dec.31, 2019, G&S Company’s employees have earned total salaries of $1500, but G&S Company will not pay the salaries until Jan.10，2020 ) 20) To accrue the unrecorded interest expense according to transaction No.7. 21) To accrue the unrecorded service revenue. (Assume that G&S Company has completed 2/3 of another consulting work at the end of 2019. The total amount to be received when the work is completed on January 31, 2020 will be $9000.) 22) To accrue the unrecorded interest revenue according to transaction No.9. 23) To accrue the credit losses for the current accounting period. (Assume that under the allowance method, estimated uncollectible as 5% of accounts receivable.) Part three: Closing Requirements: A: To make the closing entries on December 31, 2019 as follows: 24）To close the revenue accounts to the Income Summary account 25）To close the expense accounts to the Income Summary account 26）To close Income Summary account to Green, Capital account and Smith, Capital account. (Assume that the net income is divided equally.) 27）To close Green, Drawing account to Green, Capital account and Smith, Drawing account to Smith, Capital account. B: To prepare a post-closing trial balance at December 31, 2019. Part four: Journalizing during the next period Data: in January, 2020, the transactions completed by the business are as follows: 1) On Jan. 1, 2020, paid $75 cash for the accrued interest expense of the bank loan. 2) On Jan. 1, 2020, received $80 cash for the accrued interest income of the investment in bonds. 3) On Jan. 10, 2020, paid $1500 cash for the accrued salaries expense of the employees. 4) On Jan. 31, 2020, received $9000 cash. (Note: Service revenue is accrued $6000 on Dec.31, 2019.) 5）On Jan. 31, 2020, received $250 cash from Anna Company on account and the balance of accounts receivable is determined as uncollectible. Requirements: To make entries according to the above-mentioned business transactions in January, 2020.

A study just published in the journal Social Psychological and Personality Science suggests that including a smiley emoticon or an emoji ( a picture of a smiley face ) in a work email may take people think you are less 1) ______. The experiment 2) ______ assigned 203 undergraduates (76% female) from the University of Amsterdam to receive one of four photographs and then asked the study subjects to rate the warmth and competence of the person who was 3)_____ in the picture or who sent the text. The researchers found that study subjects rated the person smiling in the photograph as higher in warmth and competence than the person with the 4)_______ expression. However, they rated the sender of the text with smileys as not significantly 5)______ and as less capable than the sender of the text with no smileys. The second experiment 6)______ 90 English-speaking individuals (58% female ) from 29 countries. They had to read an email, rate the sender’s warmth and competence, write an email in 7)______ and guess whether the sender was male or female. The results? The inclusion of smiley faces in the email didn’t affect the perception of warmth but did lower the perception of competence. When the 8)______ email had a smiley face, the study subjects’ email responses tended to 9)______ less information. In addition, when the email had a smiley face, study subjects tended to assume that the sender was female. However, the assumed 10)_____ of the email sender did not affect the rating of warmth or competence. A. warmer B. neutral C randomly D. confused E. response F. competent G. recruited H. shown I represent J. contain K. opinion L. original M. informal N. gender O. actually

Is Stanford still a university? The Wall Street Journal recently reported that more than a dozen students have left school to work on a new technology start-up called Clinkle. Faculty members have【C1】______, the former dean of Stanfords business school is on the board, and one computer-science professor who taught several of the employees now owns【C2】______. The founder of Clinkle was an undergraduate advisee of the president of the university, John Hennessy, who has also been advising the company. Clinkle【C3】______mobile payments, and, if all goes well, there will be many payments to many people on【C4】______. Maybe, as it did with Google, Stanford will get stock grants. There are【C5】______of interest here; and questions of power dynamics. The leadership of a university has encouraged an【C6】______in which students drop out in order to do something that will【C7】______the faculty. Stanford has been【C8】______in this direction for a while. As Ken Auletta reported in this magazine a year ago, the【C9】______between Stanford and Silicon Valley are【C10】______. Federal Telegraph was started by a Stanford grad a hundred and four years ago. William Hewlett and David Packard started inventing things as students, as did the Google founders Larry Page and Sergey Brin. Stanford feeds Silicon Valley, and Silicon Valley【C11】______Stanford. You cant have one【C12】______the other. But whats the point of having a great university among the palm trees【C13】______students feel like they have to treat their professors as【C14】______investors, found companies before they can legally drink, and drop out in an effort to get rich fast? Shouldnt it be a place to drift, to think, to read, to meet new people, and to work at whatever【C15】______you? And Stanford has, in its day, produced a great variety of graduates: hippies, novelists, politicians,【C16】______dropouts, and, of course, athletes. Now,【C17】______, it seems like all the countless identities are being included. Students can still study Chaucer, and there are still lovely palm trees. But the center of【C18】______at the university appears to have【C19】______. The school now【C20】______a giant tech incubator with a football team.

【C1】

A．settled

B．invested

C．approved

D．rejected

请阅读Passage 1，完成第小题。

Passage 1

The British Medical Journal recently featured a strong response to what was judged an inappropriately lenient reaction by a medical school to a student cheating in an examination.

Although we have insufficient reliable data about the extent of this phenomenon， its prevention， or its effective management， much can be concluded and acted upon on the basis of common sense and concepts with face validity.

There is general agreement that there should be zero tolerance of cheating in a profession based on trust and one on which human lives depend. It is reasonable to assume that cheaters in medical school will be more likely than others to continue to act dishonestly with patients，colleagues， insurers， and government.

The behaviours under question are multifactorial in origin. There are familial， religious， and cultural values that are acquired long before medical school. For example， countries， cultures， and subcultures exist where bribes and dishonest behaviour are almost a norm. There are secondary schools in which neither staff nor students tolerate cheating and others where cheating is rampant;there are homes which imbue young people with high standards of ethical behaviour and others which leave ethical training to the harmful influence of television and the market place.

Medical schools reflect society and cannot be expected to remedy all the ills of a society. The selection process of medical students might be expected to favour candidates with integrity and positive ethical behaviour——if one had a reliable method for detecting such characteristics in advance. Medical schools should be the major focus of attention for imbuing future doctors with integrity and ethical sensitivity. Unfortunately there are troubling， if inconclusive， data that suggest that during medical school the ethical behaviour of medical students does not necessarily improve;indeed， moral development may actually stop or even regress.

The creation of a pervasive institutional culture of integrity is essential. It is critical that the academic and clinical leaders of the institution set a personal example of integrity. Medical schools must make their institutional position and their expectations of students absolutely clear from day one. The development of a school"s culture of integrity requires a partnership with the students in which they play an active role in its creation and nurturing. Moreover， the school"s examination system and general treatment of students must be perceived as fair. Finally， the treatment of infractions must be firm， fair， transparent， and consistent.

What does the author say about cheating in medical schools? 查看材料

A.Extensive research has been done about this phenomenon.

B.We have sufficient data to prove that prevention is feasible.

C.We are safe to conclude that this phenomenon exists on a grand scale.

D.Reliable data about the extent， prevention and management of the phenomenon is lacking.

A．C’est un collègue qui l’a invitée à venir jouer．

B．Par hasard,elle a rencontré des joueurs de boules．

C．Elle a lu un reportage sur le club d’Amboise dans le journal．

A study published in the New England journal of Medicine estimated that there are an average of 30 in-flight medical emergencies on U.S. flights every day. Most of them are not grave; fainting, dizziness and hyperventilation （换气过度) are the most frequent complaints, But 13% of them-roughly four a day-are serious enough to require a pilot to change course. The most common of the serious emergencies include heart trouble (46%), strokes and other neurological problems (18%), and difficult breathing (6%).

Let&39;s face it: plane riders are stressful. For starters, cabin pressures at high altitudes are set at roughly what they would be if you lived at 5,000 to 8,000 feet above sea level. Most people can tolerate these pressures pretty easily, but passengers with heart disease may experience chest pains as a result of the reduced amount of oxygen flowing through their blood. Low pressure can also cause the air in body cavities to expand-as much as 30%+ Again, most people won&39;t notice anything beyond mild stomach cramping. But if you&39;ve recently had an operation, your wound could open. And if&39; a medical device has been implanted in your body-a splint, a tracheotomy（气管切开术）tube or a catheter (导管)-it could expand and cause injury.

Another common in-flight problem is deep venous thrombosis(深静脉血栓)-the so-called economy-class syndrome, When you sit too long in a cramped position. the blood in our legs tends to clot. Most people just get sore calves. But blood clots, left untreated, could travel to the lungs, causing breathing difficulties and even death. Such clots are readily prevented by keeping blood flowing; walk and stretch your legs when possible,

Whatever you do, don&39;t panic. Things are looking up on the in-flight-emergency front. Doctors who come to passengers&39; aid used to worry about getting sued; their fears have lifted somewhat since the 1998 Aviation Medical Assistance Act gave them"good Samaritan" protection. And thanks to more recent legislation, flights with at least one attendant are starting to install emergency medical kits with automated defibrillators (电击去颤器) to treat heart attacks.

Are you still wondering if you are healthy enough to fly? If you can walk 150 it. or climb a flight of stairs without getting winded, you&39;ll probably do just fine, Having a doctor close by doesn&39;t hurt, either.

测试题

Heart disease takes up about__________of the in-flight medical emergencies on US flights.

A.13%

B.46%

C.18%

D.6%