年末,银行会计应将全年实现的净利润(或亏损)总额,从“本年利润”账户转入()。

A、“实收资本”账户
B、“利润分配——未分配利润”账户
C、“营业收入”账户
D、“盈余公积”账户
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Thecompanyalsooffersanexercisephysiologisttohelpemployeessufferingfromstress.

Healthcarebenefits

1There'sadimmerswitchinsidethesunthatcausesitsbrightnesstoriseandfallontimescalesofaround100,000years-exactlythesameperiodasbetweeniceagesonEarth.Sosaysaphysicistwhohascreatedacomputermodelofourstar'score.

2RobertEhrlichofGeorgeMasonUniversityinFairfax,Virginia,modelledtheeffectoftemperaturefluctuationsinthesun'sinterior.Accordingtothestandardview,thetemperatureofthesun'scoreisheldconstantbytheopposingpressuresofgravityandnuclearfusion.However,Ehrlichbelievedthatslightvariationsshouldbepossible.

3HetookashisstartingpointtheworkofAttilaGrandpierreoftheKonkolyObservatoryoftheHungarianAcademyofSciences.In2005,Grandpierreandacollaborator,Gáborágoston,calculatedthatmagneticfieldsinthesun'scorecouldproducesmallinstabilitiesinthesolarplasma.Theseinstabilitieswouldinducelocalisedoscillationsintemperature.

4Ehrlich'smodelshowsthatwhilstmostoftheseoscillationscanceleachotherout,somereinforceoneanotherandbecomelong-livedtemperaturevariations.Thefavouredfrequenciesallowthesun'scoretemperaturetooscillatearounditsaveragetemperatureof13.6millionkelvinincycleslastingeither100,000or41,000years.Ehrlichsaysthatrandominteractionswithinthesun'smagneticfieldcouldflipthefluctuationsfromonecyclelengthtotheother.

5ThesetwotimescalesareinstantlyrecognisabletoanyonefamiliarwithEarth'siceages:forthepastmillionyears,iceageshaveoccurredroughlyevery100,000years.Beforethat,theyoccurredroughlyevery41,000years.

6MostscientistsbelievethattheiceagesaretheresultofsubtlechangesinEarth'sorbit,knownastheMilankovitchcycles.OnesuchcycledescribesthewayEarth'sorbitgraduallychangesshapefromacircletoaslightellipseandbackagainroughlyevery100,000years.ThetheorysaysthisalterstheamountofsolarradiationthatEarthreceives,triggeringtheiceages.However,apersistentproblemwiththistheoryhasbeenitsinabilitytoexplainwhytheiceageschangedfrequencyamillionyearsago.

7"InMilankovitch,thereiscertainlynogoodideawhythefrequencyshouldchangefromonetoanother,"saysNeilEdwards,aclimatologistattheOpenUniversityinMiltonKeynes,UK.NoristhetransitionproblemtheonlyonetheMilankovitchtheoryfaces.EhrlichandothercriticsclaimthatthetemperaturevariationscausedbyMilankovitchcyclesaresimplynotbigenoughtodriveiceages.

8However,EdwardsbelievesthesmallchangesinsolarheatingproducedbyMilankovitchcyclesarethenamplifiedbyfeedbackmechanismsonEarth.Forexample,ifseaicebeginstoformbecauseofaslightcooling,carbondioxidethatwouldotherwisehavefounditswayintotheatmosphereaspartofthecarboncycleislockedintotheice.ThatweakensthegreenhouseeffectandEarthgrowsevencolder.

9AccordingtoEdwards,thereisnolackofsuchmechanisms."Ifyouaddtheireffectstogether,thereismorethanenoughfeedbacktomakeMilankovitchwork,"hesays."Theproblemnowisidentifyingwhichmechanismsareatwork."ThisiswhyscientistslikeEdwardsarenotyetreadytogiveuponthecurrenttheory."Milankovitchcyclesgiveusiceagesroughlywhenweobservethemtohappen.Wecancalculatewhereweareinthecycleandcompareitwithobservation,"hesays."Ican'tseeanywayoftesting[Ehrlich's]ideatoseewhereweareinthetemperatureoscillation."

10Ehrlichconcedesthis."Ifthereisawaytotestthistheoryonthesun,Ican'tthinkofonethatispractical,"hesays.That'sbecausevariationover41,000to100,000yearsistoogradualtobeobserved.However,theremaybeawaytotestitinotherstars:reddwarfs.Theircoresaremuchsmallerthanthatofthesun,andsoEhrlichbelievesthattheoscillationperiodscouldbeshortenoughtobeobserved.Hehasyettocalculatethepreciseperiodortheextentofvariationinbrightnesstobeexpected.

11NigelWeiss,asolarphysicistattheUniversityofCambridge,isfarfromconvinced.HedescribesEhrlich'sclaimsas"utterlyimplausible".EhrlichcountersthatWeiss'sopinionisbasedonthestandardsolarmodel,whichfailstotakeintoaccountthemagneticinstabilitiesthatcausethetemperaturefluctuations.

Questions1-4

CompleteeachofthefollowingstatementswithOneorTwonamesofthescientistsfromtheboxbelow.

WritetheappropriatelettersA-Einboxes1-4onyouranswersheet.

A.AttilaGrandpierre

B.Gáborágoston

C.NeilEdwards

D.NigelWeiss

E.RobertEhrlich

1....claimsthereadimmerswitchinsidethesunthatcausesitsbrightnesstoriseandfallinperiodsaslongasthosebetweeniceagesonEarth.

2....calculatedthattheinternalsolarmagneticfieldscouldproduceinstabilitiesinthesolarplasma.

3....holdsthatMilankovitchcyclescaninducechangesinsolarheatingonEarthandthechangesareamplifiedonEarth.

4....doesn'tbelieveinEhrlich'sviewpointsatall.

Questions5-9

Dothefollowingstatementsagreewiththeinformationgiveninthereadingpassage?

Inboxes5-9onyouranswersheetwrite

TRUEifthestatementistrueaccordingtothepassage

FALSEifthestatementisfalseaccordingtothepassage

NOTGIVENiftheinformationisnotgiveninthepassage

5.Theiceageschangedfrequencyfrom100,000to41,000yearsamillionyearsago.

6.ThesoleproblemthattheMilankovitchtheorycannotsolveistoexplainwhytheiceagefrequencyshouldshiftfromonetoanother.

7.Carbondioxidecanbelockedartificiallyintoseaicetoeliminatethegreenhouseeffect.

8.SomescientistsarenotreadytogiveuptheMilankovitchtheorythoughtheyhaven'tfiguredoutwhichmechanismsamplifythechangesinsolarheating.

9.BothEdwardsandEhrlichbelievethatthereisnopracticalwaytotestwhenthesolartemperatureoscillationbeginsandwhenends.

Questions10-14

Completethenotesbelow.

ChooseonesuitablewordfromtheReadingPassageaboveforeachanswer.

Writeyouranswersinboxes10-14onyouranswersheet.

Thestandardviewassumesthattheopposingpressuresofgravityandnuclearfusionsholdthetemperature...10...inthesun'sinterior,buttheslightchangesintheearth's...11...alterthetemperatureontheearthandcauseiceagesevery100,000years.ABritishscientist,however,challengesthisviewbyclaimingthattheinternalsolarmagnetic...12...caninducethetemperatureoscillationsinthesun'sinterior.Thesun'scoretemperatureoscillatesarounditsaveragetemperaturein...13...lastingeither100,000or41,000years.Andthe...14...interactionswithinthesun'smagneticfieldcouldflipthefluctuationsfromonecyclelengthtotheother,whichexplainswhytheiceageschangedfrequencyamillionyearsago.

FelicityLawrence

ThursdayDecember28,2006

TheGuardian

1.ConsumersaretobepresentedwithtworivalnewyearadvertisingcampaignsastheFoodStandardsAgencygoespublicinitsbattlewiththeindustryoverthelabellingofunhealthyfoods.

2.TheGuardianhaslearnedthattheFSAwilllaunchaseriesof10-secondtelevisionadvertsinJanuarytellingshoppershowtofollowared,amberandgreentrafficlightlabellingsystemonthefrontoffoodpacks,whichisdesignedtotackleBritain’sobesityepidemic.

3.Thecampaignisadirectresponsetoaconcertedattemptbyleadingfoodmanufacturersandretailers,includingKellogg’sandTesco,toderailthesystem.Theindustryfearsthattrafficlightswoulddemoniseentirecategoriesoffoodsandcouldseriouslydamagethemarketforthosethatarefatty,saltyorhighinsugar.

4.TheUKmarketforbreakfastcerealsisworth£1.27bnayearandthemanufacturersfearitwillbeseverelydentedifredlightlabelsareputonpackagingdrawingattentiontothefactthatthemajorityarehighinsaltand/orsugar.

5.Theindustryisplanningamajormarketingcampaignforacompetinglabellingsystemwhichavoidscolour-codinginfavourofinformationaboutthepercentageof"guidelinedailyamounts"(GDAs)offat,saltandsugarcontainedintheirproducts.

6.Thebattleforthenation’sdietcomesasnewrulesontelevisionadvertisingcomeintoforceinJanuarywhichwillbaradvertsforunhealthyfoodsfromcommercialbreaksduringprogrammesaimedatchildren.SourcesattheTVregulatorsarebracedforalegalchallengefromtheindustryandhavedescribedthelobbyingeffortstoblockanynewadbanorcolour-codedlabellingas"themostferociouswe’veeverexperienced".

7.Ofcom’schiefexecutive,EdRichards,said:"Wearepreparedtofaceuptoanylegalactionfromtheindustry,butweverymuchhopeitwillnotbenecessary."TheFSAsaiditwasexpectinganonslaughtfromtheindustryinJanuary.SeniorFSAofficialssaidthemanufacturers’effortstoundermineitsproposalsonlabellingcouldthreatentheagency’scredibility.

8.TerrenceCollis,FSAdirectorofcommunications,dismissedclaimsthattheproposalswerenotbasedonscience."WehavesomeofthemostrespectedscientistsinEurope,bothwithintheFSAandinourindependentadvisorycommittees.ItisunjustifiedandnonsensicaltoattacktheFSA’sscientificreputationandtotrytoundermineitscredibility."

9.TheFSAisunderstoodtohavebriefeditsadagency,United,beforeChristmas,andwillaimtoairadsthatare"non-confrontational,humorousandfactual"asacounterweighttoindustry’seffortsaboutthesametime.Theagency,however,willhaveatinyfractionofthebudgetavailabletotheindustry.

10.GavinNeath,chairmanofUnileverUKandpresidentoftheFoodandDrinkFederation,hassaidthattheindustryhasmadeenormousprogressbutcouldnotacceptred"stop"signsonitsfood.

11.AlastairSykes,chiefexecutiveofNestléUK,saidthatundertheFSAproposalsallhiscompany’sconfectioneryandmostofitscerealswouldscoreared."Arewesayingpeopleshouldn’teatconfectionery?We’redrivenbyconsumersandwhattheywant,andmuchofwhatwedohasbeentomakeourproductshealthier,"hesaid.

12.ChrisWermann,directorofcommunicationsatKellogg’s,said:"Inprinciplewecouldneveraccepttrafficlightlabelling."

13.TherivallabellingschemeintroducedbyKellogg’s,Danone,Unilever,Nestlé,KraftandTescoandnowfavouredby21manufacturers,usesanindustry-devisedsystembasedonidentifyingGDAsofkeynutrients.TescosaysithastestedbothtrafficlightsandGDAlabelsinitsstoresandthatthelatterincreasedsalesofhealthierfoods.

14.ButtheFSAsaiditcouldnotlivewiththisGDAsystemalonebecauseitwas"notscientific"oreasyforshopperstounderstandataglance.

Questions1-6

AnswerthequestionsbelowusingNOMORETHANTHREEWORDSfromthepassageforeachanswer.

1.Whenwillinstructionsbegivenonreadingthecolor-codedlabels?

2.Wherecancustomersfindtheredlightlabels?

3.WhatproblemistheFSAtryingtohandlewiththelabelingsystem?

4.Whichproductsellswellbutmaynotbehealthy?

5.Whatinformation,accordingtothemanufacturers,canbelabeledonproducts?

6.Whatcannotbeadvertisedduringchildren’sprogrammes?

Questions7-13

Usetheinformationinthetexttomatchthepeople(listedA-E)withtheopinions(listed7-13)below.Writetheappropriateletter(A-E)forquestions1-7.

NBYoumayuseanylettermorethanonce.

AEdRichard

BTerrenceCollis

CGavinNeath

DAlastairSykes

EChrisWermann

7.Generallywewillnotagreetousetheredlightlabels.

8.ItisunreasonabletodoubtifFSAistrustworthy.

9.Wearetryingtomeetourconsumers’needs.

10.Thefoodindustryhasbeenimprovinggreatly.

11.Thecolor-codedlabelingsystemisscientific.

12.OurproductswillbelabeledunhealthybytheFSA.

13.Wearereadytoconfrontthemanufacturers.

-----Didyounoticehimcomein?

-----No.I________afootballgame.

A、havewatched
B、hadwatched
C、amwatching
D、waswatching
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