单项选择题



Attention All Employees
Due to the unusual cold snap in December, our gas bill for the month was the highest on record. In anticipation of further cold weather in January and February, Duvall Manufacturing is instituting the following energy conservation measures immediately until further notice:
All offices, storage rooms, and warehouses will lower their thermostats from 77℉ to 74℉ during working hours. After hours, all managers are responsible for reducing the temperature further to 70℉. Upon starting work, managers should raise thermostats to 74℉. This small measure is estimated to save the company at least $400 per month. The company advises the wearing of a sweater or vest to work.
All doors and windows must be secured after working hours in offices. This will reduce any unwanted drafts from further cooling buildings.
The factories will set thermostats to 70℉ on all shifts. The heat from the machines and human activity should make work there within the comfort range. Many factory workers already complain about the warm temperatures in their work spaces.
Our heating gas bill--and probably yours at home--is a major expense. Prices for liquefied gas have risen by more than 30% since last winter. Please help us to reduce costs and keep everyone at Duvall at work.
On what basis was the charge of $10,459.45 calculated

A.The current meter reading
B.The last meter reading
C.The next scheduled meter reading
D.Payment due
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单项选择题

PA Porter and Willis Accounting Seminar
Saturday, November 18
Porter and Willis, one of the most prestigious accounting firms in Wisconsin, is offering a one-day seminar for senior accountants and accounting managers. This seminar, limited to 40 participants, will be held at the office of Porter and Willis on the 10th floor of the Bates Building, 231 Racine Boulevard, Racine, Wisconsin. Applicants may register in person from Monday to Friday, November 13-17, or online anytime at www.porterandwillis.com. The application fee is US$150, inclusive of lunch. A dinner at 6:30 p.m. at the Sheraton Hotel across the street will be offered for an additional US$50.
Saturday, November 18
09:00     Keynote Speech
         Revisiting the Accounting Equation
         Dr. Philip Williams, Department of Accounting, University of
         Wisconsin, Madison
10:00     Keynote Speech
         Chapter 11 and the Accountant
         Ms. Jeanette Raleigh, Senior Partner, Masters and Thompson
11:00-13:00  Lunch
13:00     Bankruptcy and Pension Provisions
         Mr. Allen Walker, Cooper Trust
14:00     Computer Software and the Accountant: Updating Our Proficiencies
         Mr. Gerhard Stoffen, Tesco Retailing International
15:00     Challenges in the Revised Wisconsin State Tax Code
         Ms. Allison Corder, Wisconsin Bureau of Accounting
For further information, contact Ms. Peggy Nunan at Porter and Willis (262) 211-8989, ext. 20.
How much must a participant pay for the seminar and dinner

A.$100
B.$150
C.$200
D.$250
单项选择题

PA Porter and Willis Accounting Seminar
Saturday, November 18
Porter and Willis, one of the most prestigious accounting firms in Wisconsin, is offering a one-day seminar for senior accountants and accounting managers. This seminar, limited to 40 participants, will be held at the office of Porter and Willis on the 10th floor of the Bates Building, 231 Racine Boulevard, Racine, Wisconsin. Applicants may register in person from Monday to Friday, November 13-17, or online anytime at www.porterandwillis.com. The application fee is US$150, inclusive of lunch. A dinner at 6:30 p.m. at the Sheraton Hotel across the street will be offered for an additional US$50.
Saturday, November 18
09:00     Keynote Speech
         Revisiting the Accounting Equation
         Dr. Philip Williams, Department of Accounting, University of
         Wisconsin, Madison
10:00     Keynote Speech
         Chapter 11 and the Accountant
         Ms. Jeanette Raleigh, Senior Partner, Masters and Thompson
11:00-13:00  Lunch
13:00     Bankruptcy and Pension Provisions
         Mr. Allen Walker, Cooper Trust
14:00     Computer Software and the Accountant: Updating Our Proficiencies
         Mr. Gerhard Stoffen, Tesco Retailing International
15:00     Challenges in the Revised Wisconsin State Tax Code
         Ms. Allison Corder, Wisconsin Bureau of Accounting
For further information, contact Ms. Peggy Nunan at Porter and Willis (262) 211-8989, ext. 20.
Which speech would a specialist on retirement accounting most likely be interested in

A.Revisiting the Accounting Equation
B.Chapter 11 and the Accountant
C.Bankruptcy and Pension Provisions
D.Challenges in Revised Wisconsin State Tax Code
单项选择题

Idaho Department of Public Health
74 Eagle Boulevard, Boise, Idaho 83707
Telephone: (208) 544-2138 www.state.id/dph.us
Advisory on Blue Mountain Mite Infestation
Random tests conducted on potato fields by the Idaho State Agriculture Department have revealed the presence of the Blue Mountain mite in southern Idaho. Though short of a warning, we are advising all those living in those areas to be aware of the possible spread of these harmful arachnids.
The Blue Mountain mite inhabits sandy soil. In addition to causing damage to potato crops, this mite has been known to cause illness in humans. The Blue Mountain mite is nearly impossible to notice, especially as its light brown skin blends easily with that of the soil. It is mildly venomous. All those working in or near farms or handling agriculture products in the above-mentioned areas should take proper precautions. Where mite infestation is noticed, property owners should contact us by Internet or by our toll-free number: 1-800-544-MITE.
To: State Agricultural Officials
From: Varner Simmons
Subject: Possible Blue Mountain Mite Infestation
Date: 08:14 / August 13
Dear Sirs:
I think I may have Blue Mountain mite infestation on several hundred acres of my property here in Gooding. I’m a potato farmer, and I’ve noticed what I think are insect bites from time to time. However, I’ve never seen the insects. They leave a small hole with red dirt around it. I’m worried that this could be the Blue Mountain mite, but I’ve never been sick from them.
My crops have suffered an average amount of damage, but nothing out of the ordinary. Do you want me to prepare a few samples of my soil or potatoes, or will you do that yourselves Please contact me at home at 421-8001, or reply by e-mail. I’m awaiting your response. Thank you very much for your attention.
What is this advisory mainly about

A.An oncoming hurricane
B.Massive crop damage to potatoes
C.A serious traffic accident
D.A possible infestation of a pest
单项选择题

Idaho Department of Public Health
74 Eagle Boulevard, Boise, Idaho 83707
Telephone: (208) 544-2138 www.state.id/dph.us
Advisory on Blue Mountain Mite Infestation
Random tests conducted on potato fields by the Idaho State Agriculture Department have revealed the presence of the Blue Mountain mite in southern Idaho. Though short of a warning, we are advising all those living in those areas to be aware of the possible spread of these harmful arachnids.
The Blue Mountain mite inhabits sandy soil. In addition to causing damage to potato crops, this mite has been known to cause illness in humans. The Blue Mountain mite is nearly impossible to notice, especially as its light brown skin blends easily with that of the soil. It is mildly venomous. All those working in or near farms or handling agriculture products in the above-mentioned areas should take proper precautions. Where mite infestation is noticed, property owners should contact us by Internet or by our toll-free number: 1-800-544-MITE.
To: State Agricultural Officials
From: Varner Simmons
Subject: Possible Blue Mountain Mite Infestation
Date: 08:14 / August 13
Dear Sirs:
I think I may have Blue Mountain mite infestation on several hundred acres of my property here in Gooding. I’m a potato farmer, and I’ve noticed what I think are insect bites from time to time. However, I’ve never seen the insects. They leave a small hole with red dirt around it. I’m worried that this could be the Blue Mountain mite, but I’ve never been sick from them.
My crops have suffered an average amount of damage, but nothing out of the ordinary. Do you want me to prepare a few samples of my soil or potatoes, or will you do that yourselves Please contact me at home at 421-8001, or reply by e-mail. I’m awaiting your response. Thank you very much for your attention.
Which of the following is true about the Blue Mountain mite

A.Its blue color makes it easy to identify.
B.Its venom is slightly poisonous.
C.It lives high atop mountains.
D.It lives inside potatoes.
单项选择题



Attention All Employees
Due to the unusual cold snap in December, our gas bill for the month was the highest on record. In anticipation of further cold weather in January and February, Duvall Manufacturing is instituting the following energy conservation measures immediately until further notice:
All offices, storage rooms, and warehouses will lower their thermostats from 77℉ to 74℉ during working hours. After hours, all managers are responsible for reducing the temperature further to 70℉. Upon starting work, managers should raise thermostats to 74℉. This small measure is estimated to save the company at least $400 per month. The company advises the wearing of a sweater or vest to work.
All doors and windows must be secured after working hours in offices. This will reduce any unwanted drafts from further cooling buildings.
The factories will set thermostats to 70℉ on all shifts. The heat from the machines and human activity should make work there within the comfort range. Many factory workers already complain about the warm temperatures in their work spaces.
Our heating gas bill--and probably yours at home--is a major expense. Prices for liquefied gas have risen by more than 30% since last winter. Please help us to reduce costs and keep everyone at Duvall at work.
On what basis was the charge of $10,459.45 calculated

A.The current meter reading
B.The last meter reading
C.The next scheduled meter reading
D.Payment due
单项选择题

Idaho Department of Public Health
74 Eagle Boulevard, Boise, Idaho 83707
Telephone: (208) 544-2138 www.state.id/dph.us
Advisory on Blue Mountain Mite Infestation
Random tests conducted on potato fields by the Idaho State Agriculture Department have revealed the presence of the Blue Mountain mite in southern Idaho. Though short of a warning, we are advising all those living in those areas to be aware of the possible spread of these harmful arachnids.
The Blue Mountain mite inhabits sandy soil. In addition to causing damage to potato crops, this mite has been known to cause illness in humans. The Blue Mountain mite is nearly impossible to notice, especially as its light brown skin blends easily with that of the soil. It is mildly venomous. All those working in or near farms or handling agriculture products in the above-mentioned areas should take proper precautions. Where mite infestation is noticed, property owners should contact us by Internet or by our toll-free number: 1-800-544-MITE.
To: State Agricultural Officials
From: Varner Simmons
Subject: Possible Blue Mountain Mite Infestation
Date: 08:14 / August 13
Dear Sirs:
I think I may have Blue Mountain mite infestation on several hundred acres of my property here in Gooding. I’m a potato farmer, and I’ve noticed what I think are insect bites from time to time. However, I’ve never seen the insects. They leave a small hole with red dirt around it. I’m worried that this could be the Blue Mountain mite, but I’ve never been sick from them.
My crops have suffered an average amount of damage, but nothing out of the ordinary. Do you want me to prepare a few samples of my soil or potatoes, or will you do that yourselves Please contact me at home at 421-8001, or reply by e-mail. I’m awaiting your response. Thank you very much for your attention.
In the advisory, the word "nearly" in paragraph 2, line 3 is closest in meaning to

A.barely
B.definitely
C.almost
D.unexpectedly
单项选择题



Attention All Employees
Due to the unusual cold snap in December, our gas bill for the month was the highest on record. In anticipation of further cold weather in January and February, Duvall Manufacturing is instituting the following energy conservation measures immediately until further notice:
All offices, storage rooms, and warehouses will lower their thermostats from 77℉ to 74℉ during working hours. After hours, all managers are responsible for reducing the temperature further to 70℉. Upon starting work, managers should raise thermostats to 74℉. This small measure is estimated to save the company at least $400 per month. The company advises the wearing of a sweater or vest to work.
All doors and windows must be secured after working hours in offices. This will reduce any unwanted drafts from further cooling buildings.
The factories will set thermostats to 70℉ on all shifts. The heat from the machines and human activity should make work there within the comfort range. Many factory workers already complain about the warm temperatures in their work spaces.
Our heating gas bill--and probably yours at home--is a major expense. Prices for liquefied gas have risen by more than 30% since last winter. Please help us to reduce costs and keep everyone at Duvall at work.
What is the purpose of the new company policy

A.To prepare for warmer spring weather
B.To improve building security
C.To make workers feel more comfortable
D.To reduce energy bill costs
单项选择题

Idaho Department of Public Health
74 Eagle Boulevard, Boise, Idaho 83707
Telephone: (208) 544-2138 www.state.id/dph.us
Advisory on Blue Mountain Mite Infestation
Random tests conducted on potato fields by the Idaho State Agriculture Department have revealed the presence of the Blue Mountain mite in southern Idaho. Though short of a warning, we are advising all those living in those areas to be aware of the possible spread of these harmful arachnids.
The Blue Mountain mite inhabits sandy soil. In addition to causing damage to potato crops, this mite has been known to cause illness in humans. The Blue Mountain mite is nearly impossible to notice, especially as its light brown skin blends easily with that of the soil. It is mildly venomous. All those working in or near farms or handling agriculture products in the above-mentioned areas should take proper precautions. Where mite infestation is noticed, property owners should contact us by Internet or by our toll-free number: 1-800-544-MITE.
To: State Agricultural Officials
From: Varner Simmons
Subject: Possible Blue Mountain Mite Infestation
Date: 08:14 / August 13
Dear Sirs:
I think I may have Blue Mountain mite infestation on several hundred acres of my property here in Gooding. I’m a potato farmer, and I’ve noticed what I think are insect bites from time to time. However, I’ve never seen the insects. They leave a small hole with red dirt around it. I’m worried that this could be the Blue Mountain mite, but I’ve never been sick from them.
My crops have suffered an average amount of damage, but nothing out of the ordinary. Do you want me to prepare a few samples of my soil or potatoes, or will you do that yourselves Please contact me at home at 421-8001, or reply by e-mail. I’m awaiting your response. Thank you very much for your attention.
Why does Mr. Simmons think he may have Blue Mountain mite infestation

A.His potato crop recently failed.
B.He has been bitten by field pests.
C.His son has suffered pest bites.
D.Government officials tested his land.
单项选择题



Attention All Employees
Due to the unusual cold snap in December, our gas bill for the month was the highest on record. In anticipation of further cold weather in January and February, Duvall Manufacturing is instituting the following energy conservation measures immediately until further notice:
All offices, storage rooms, and warehouses will lower their thermostats from 77℉ to 74℉ during working hours. After hours, all managers are responsible for reducing the temperature further to 70℉. Upon starting work, managers should raise thermostats to 74℉. This small measure is estimated to save the company at least $400 per month. The company advises the wearing of a sweater or vest to work.
All doors and windows must be secured after working hours in offices. This will reduce any unwanted drafts from further cooling buildings.
The factories will set thermostats to 70℉ on all shifts. The heat from the machines and human activity should make work there within the comfort range. Many factory workers already complain about the warm temperatures in their work spaces.
Our heating gas bill--and probably yours at home--is a major expense. Prices for liquefied gas have risen by more than 30% since last winter. Please help us to reduce costs and keep everyone at Duvall at work.
What is implied in the last sentence of the last paragraph of the notice

A.Everyone should be busy at their work.
B.Management is working hard to keep warm.
C.Reducing the heating bill may save jobs.
D.Lazy workers will be fired.
单项选择题

Idaho Department of Public Health
74 Eagle Boulevard, Boise, Idaho 83707
Telephone: (208) 544-2138 www.state.id/dph.us
Advisory on Blue Mountain Mite Infestation
Random tests conducted on potato fields by the Idaho State Agriculture Department have revealed the presence of the Blue Mountain mite in southern Idaho. Though short of a warning, we are advising all those living in those areas to be aware of the possible spread of these harmful arachnids.
The Blue Mountain mite inhabits sandy soil. In addition to causing damage to potato crops, this mite has been known to cause illness in humans. The Blue Mountain mite is nearly impossible to notice, especially as its light brown skin blends easily with that of the soil. It is mildly venomous. All those working in or near farms or handling agriculture products in the above-mentioned areas should take proper precautions. Where mite infestation is noticed, property owners should contact us by Internet or by our toll-free number: 1-800-544-MITE.
To: State Agricultural Officials
From: Varner Simmons
Subject: Possible Blue Mountain Mite Infestation
Date: 08:14 / August 13
Dear Sirs:
I think I may have Blue Mountain mite infestation on several hundred acres of my property here in Gooding. I’m a potato farmer, and I’ve noticed what I think are insect bites from time to time. However, I’ve never seen the insects. They leave a small hole with red dirt around it. I’m worried that this could be the Blue Mountain mite, but I’ve never been sick from them.
My crops have suffered an average amount of damage, but nothing out of the ordinary. Do you want me to prepare a few samples of my soil or potatoes, or will you do that yourselves Please contact me at home at 421-8001, or reply by e-mail. I’m awaiting your response. Thank you very much for your attention.
What does Mr. Simmons offer to do

A.Plant a crop other than potatoes
B.Move to another state
C.Invite some government officials to stay on his farm
D.Provide samples from his farm
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