当前位置：&>&中级职称&>&中级会计实务
中级会计实务(2016)
计算分析题第2题的第7小题[答疑编号：]
chentaochenggong
关于非货币性资产交换这个知识点，老师能否帮我总结一下，换入资产的成本我会通过公式计算出来，而换出资产到底是在分录中用账面价值还是公允价值，在这个知识点上面我总是容易出错，麻烦老师帮我进行一下总结，多举一些例子帮我总结一下，非常感谢。
还没报读课程？来这里选购吧&
能否再详细点[答疑编号：]
chentaochenggong
比如说换出的是固定资产和无形资产，那么在分录中用的是公允价还是账面价，请用分录的形式帮我进行总结一下，可以吗
继续咨询一下[答疑编号：]
chentaochenggong
如果是固定资产换入可供呢，那么在分录中用的是公允价还是账面价，请用分录的形式帮我进行总结一下，可以吗
继续咨询一下[答疑编号：]
chentaochenggong
我记得讲义上面固定资产是先转到&固定资产清理&，然后贷方用固定资产清理的，你是不是写错了
为什么上面的两个***不一样[答疑编号：]
chentaochenggong
为什么teacher126和936两个老师的***不一样，一个直接用&固定资产&，另一个先转入&固定资产清理&，到底以谁的为准啊，给你们弄糊涂了
知识点出处：&>&中级会计实务&>& href="/openqa/showQaList.html?examId=712&year=&>&其他章节
本章所有知识点： |
本题/页答疑
轻一372页，计算题，第一题，如果题目问，2015年专项借款和一般借款资本化金额
2015年专项，借：在建工程73.62=（.98）*0.06*3/12
& & & & & & & & & & & & &贷：应付利息62.5
& & & & & & & & & & & & & & & & 应付债券&&利息调整11.12
2015一般借款，借：在建工程28.6
& & & & & & & & & & & & & & & & & &财务费用12.65
& & & & & & & & & & & & & & & 贷：应付利息41.25
平均利率时6.6%,加权借款费用（）*3/12
对吗，以上
轻1中P372页计算分析题1中关于可转换公司债券资本化利息
sx_063524_jxjy 提问：
轻1中P372页计算分析题1中关于可转换公司债券资本化利息，资本化本金是用摊余成本？利率是按实际利率？
为什么上面的两个***不一样
chentaochenggong 提问：
为什么teacher126和936两个老师的***不一样，一个直接用&固定资产&，另一个先转入&固定资产清理&，到底以谁的为准啊，给你们弄糊涂了
继续咨询一下
chentaochenggong 提问：
我记得讲义上面固定资产是先转到&固定资产清理&，然后贷方用固定资产清理的，你是不是写错了
继续咨询一下
chentaochenggong 提问：
如果是固定资产换入可供呢，那么在分录中用的是公允价还是账面价，请用分录的形式帮我进行总结一下，可以吗
本知识点其他学员的提问
待处理财产损益
wwwzzz2012 提问：
老师你好，
&&&&&&&&&&&&&&&&&& &&&&&借：库存商品&&&&&&&& 40
&&&&&&&&&&&&&&&&&&&&&&&&&& &待处理财产损益&&&& 10
&&&&&&&&&&&&&&&&&&&&&&&&&& &应交税费-应交***（进项税）&& 8.5
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& & 贷：银行存款等&&&&&&&&&&&& 58.5
其中：不太理解&借：库存商品&&&&&&&& 40
&&&&&&&&&&&&&&&&&&&&&&&&&& &待处理财产损益&&&& 10
商品实际成本
wwwzzz2012 提问：
老师您好，
求本题目分录，谢谢！
提问时怎样插入照片
把不懂的题目拍成了照片保存在电脑里了，怎么上传到提问内容里呢？&
商誉归属于所有者权益吗？
同标题，如果不是，那么它归属于什么？在哪些财务报表中反映呀？
固定资产转入清理时
wwwzzz2012 提问：
老师您好：
求固定资产转入清理时的科目，谢谢！
京公网安备：号&&
& Inc. All Rights Reserved操作成功！
操作失败！
2014年 上海文数卷(第20题)
（本题满分14分）本题共有2个小题，第１小题满分6分，第２小题满分8分．设常数 ，函数 ．（1）若 ，求函数 的反函数 ；（2）根据 的不同取值，讨论函数 的奇偶性，并说明理由．
【正确***】
解：（1）因为 ，所以 ，得 ,且 因此，所求反函数为 & 或 （2）当 时， 定义域为 ，故函数 是偶函数；当 时， 定义域为
故函数 是奇函数；当 且 时，定义域 关于原点不对称，故函数 既不是奇函数，也不是偶函数．
相关知识点新托福口语第二题详解
摘要：第二题详解 Some people think TV has a positive effect on our society while others hold the opposite opinion. What do you think and explain why. Include details and examples in your response. 分析题目：有些人认为电视对社会有
第二题详解
²&& Some people think TV has a positive effect on our society while others hold the opposite opinion. What do you think and explain why. Include details and examples in your response.
分析题目：有些人认为电视对社会有积极影响，而另外有人持相反观点。根据第二题的模板，考生回答此题的思路可以有三种：一种是认为电视对社会有积极影响；另一种为认为电视对社会有消极影响；最后一种为既有积极影响也有消极影响。下面笔者分别给出三个思路的参考***。
A.&& TST&& (有积极影响)
T---Topic:&&&&&&&&&&&&&& positive
S---Supporting ideas&&& &entertain ourselves
&& movies , TV series
being informed
&& current events
&& &2 hours
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I think TV has a positive effect on our society. First because, we can entertain ourselves while watching TV. Since there are music played in some programs and also movies and TV series as weill shown on TV. Second , we can be informed by watching TV. Like we can get to know some current events by watching some news program. Finally , we can kill a lot of time by watching TV. Like me , you probably can&t believe it , I can keep watching TV for 2 hours without moving. I think it is a very excellent time killer.
&&& Personally speaking 我个人认为
&&& entertain ourselves 我们娱乐休闲
&&& as well 也
&&& current events 时事
&&& kill a lot of time 打发很多时间
&&& time killer 打发时间的东西
B.&& TST （有消极影响）
T---Topic:&&&&&&&&&&&&& negative
S---Supporting ideas&&&& waste time
&&&& 3 hours couch potato
&&&& Boring useless program
Badly affected,
&&& Misled
Become inactive
&&& Receive
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I think TV has a negative effect on our lives. First because you will waste& a lot of time by watching it. I remember once I spent 3 hours watching TV without doing anything constructive. I feel like a couch potato who is very stupid watching all those boring and useless program. Second , you might be badly afftected by programs shown on TV like you might be misled by some malicious advertisers. For example, you might think that you can make a lot of friends if you use certain kind of soap. This is ridiculous. Finally , you will become inactive if you watch TV on a regular basis. Because you just need to take whatever is shown on TV, you will be deprived of the habit of thinking. That is disastrous in my view
点评：此***是说电视给我们的生活带来了负面的影响。并举了&浪费时间， 可能被误导以及变得消极&等三个论据。其实，我们还可以有另一种回答方式，即你同时谈及两方面的好处。此种***在ETS的官方指南中得到了肯定。
&&& have a negative effect on 对&有消极影响
&&& couch potato 电视迷
&&& be misled by 被..误导
&&& the habit of thinking 思考的习惯
C.&&& TST （3）&
T---Topic:&&&&&&&&&&&&&& positive& negative
S---Supporting ideas&&& &&&&&&&&informed
&&&&&&&& Current events
&&&&& Knowledge enriched
Waste time
& 3 hours useless programs
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
参考***：
Personally speaking, it is hard to tell only one side of story. On one hand, I think TV has a positive effect. Because we can be& informed by programs shown on TV. For example, we can get to know some current events and we can enrich our knowledge by watching programs offered in channels like Discovery. While on the other hand, &it also has a negative impact. For example, we may waste a lot of time watching some really useless programs for 3 hours without getting any useful information. Just as the saying goes : &There are two sides of a coin.&
&&& on one hand 从一方面说
&&& enrich our knowledge 增加我们的知识
&&& channel （电视中的）频道
&&& on the other hand 从另一方面来说
&&& waste a lot of time doing sth 浪费大量时间做某事
&&& just as the saying goes 俗话说
²&& Some people like to learn something from the mass media like TV, newsapaper or the internet while others prefer learning things form their friends , parents or classmates. Which do you prefer and why. Include details and examples in your response.
分析题目：题目让考生在从大众媒体，如电视，报纸和互联网，中学习还是从诸如朋友，父母或同学那里学习中做出选择。同样给出两个思路的***。
A.&&& TST (1)&
T---Topic:&&&&&&&&&&&&&& mass media
S---Supporting ideas&&&&& choices
&&& whatever
&&& they don&t know
more interesting
&&& pictures , video
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer mass mediaif I want to learn something. First because I can have a lot of choices. For example, I can choose TV if I am an inactive person and I can choose newspaper if I like to think. While you can&t expect to have that many choices if you talk with your classmates, parents or friends. Second , I think having access to different things like TV or newspaper is more interesting than just talking with people like parents or friends. You see , you can see pictures in newspaper and videoes on TV. While if you want to obtain some information from your parents , classmates or friends, they can only keep talking and you keep listening to them. What a boring way to communicate.
词汇锦囊：
&&& have a lot of choices 有很多选择
&&& an inactive person 被动或不活跃的人
&&& expect to do sth 期望做某事
&&& have access to 能够获得&
&&& obtain some information 获得信息
&&& keep doing sth 持续做某事
B.&&&&&&&& TST (2)
T---Topic:&&&&&&&&&&&&& parents , classmates friends
S---Supporting ideas&&&&& interact with them
&&& no interaction TV
&&& ask question
their unique experience
&&& similar experience
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer getting knowledge from my parents, classamates or friends. First because you can interact with them in the whole process. Like you can ask questions &if you can&t follow them or they can ask you some further questions to better understand your situation. But you can&t expect such kind of interaction if you resort to TV or newspaper. All you have to do is to receive whatever you get when you are watching TV or reading newspaper. Second, they have their own experience and probably they have the similar experience as your own. So they can better help you get the information or knowledge you really need than TV or newspaper.
词汇锦囊：
&&& interact with 与&.互动
&&& in the whole process 在整个过程中
&&& ask questions 问问题
&&& ask some further questions 做进一步的询问
&&& can&t follow sb 无法跟上某人或无法跟上某人的思路
&&& resort to 诉诸于&
&&& all you have to do is to do 你所要做的一切就是
&&& have their own experience 有他们自己的经验
&&& have the similar experience 有着相似的经历
²&& Some people prefer having meals at home while others prefer eating out in places like restaurants. Which do you prefer and explain why. Include details and examples in your response.
分析题目：此题问你是否愿意在家吃饭还是出去到饭店去吃饭。此题与考生的日常经历息息相关，考生只要在回答中加入细节，应该能够轻松答题。
A.&& TST& （1）
T---Topic:&&&&&&&&&&&&&& at home
S---Supporting ideas&&&&& &&&&&&&&&cheaper
&&& Out 100yuan
More convenient
&&& No need to take bus or taxi
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer having meals at home. First becaue it is cheaper to have meals at home. For example, if you eat at home, you probably just need to spend 10yuan for each person. While you will have to spend 100yuan for per person if you eat out. Second, it is more convenient to have meals at home because you don&t need to take buses , taxies or drive your own cars to go to the restaurant. It is a big trouble especially in such a big city like Beijing. You know, what troubles me most when living in Beijing: traffic jam. You definitely will have a bad mood if you encounter this on your way to the restaurant to have meals. Finally , having meals at home will save a lot of time. According to some statistics, you just need 1 hour if you eat at home while you will need at least 3 hours if you want to eat out.
词汇锦囊：
&&& Prefer doing 喜欢做某事
&&& Have meals 吃饭 （与dinner不同，非正式的吃饭）
&&& Need to do sth 需要做某事
&&& Eat out （dine out）出去吃饭
&&& Take buses 坐公车 （乘坐交通工具可以使用take，如take subway等）
&&& What troubles me most is sth 最令我头疼的就是
&&& Traffic jam 交通堵塞
&&& Definitely 绝对地
&&& Have a bad mood 心情不好
&&& On one&s way to somewhere 去某地的路上
&&& Save a lot of time 节省大量时间
&&& According to some statistics 数据显示
B.&& TST& (2)
T---Topic:&&&&&&&&&&&&& eat out
S---Supporting ideas&&&&& can&t cook
&&& Nobody eat
&&& Good cook in restaurants
Nice environment
&&& Formal business setting
A lot of choices
&&& 100 dishes
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer eating out. First because I can&t cook and nobody wants to eat what I have cooked. So I have to go to restaurants because there are a lot of good cooks out there. They are able to make some really delicious food. Second, because I like the nice environment in restaurants like music being played. And I think it is a better way to take my clients to restaurant due to the formal business setting in some restaurants. I don&t have these at my home whichis too casual to hold a serious business talk. Finally I can have a lot of choices if I eat out in restaurants. There are more than 100 dishes served in some restaurants. I definitely can find something I really like to have.
词汇锦囊：
&&& Be able to 有能力做某事
&&& Delicious food 美味的食物
&&& It is a better way to do sth 最好最某事
&&& Due to 因为
&&& Formal business setting 正式的商务氛围
&&& Hold some serious business talk 进行正式的商务会谈
²&& Do you like to go to big cities to get educated or small cities to get educated. Explain your choice and include some details and examples in your response.
分析题目：此题要求考生选择究竟喜欢爱在大城市读书还是在小城市读书，并要用例子和细节来支持自己的选择。
A.&& TST& (1)
T---Topic:&&&&&&&&&&&& small city
S---Supporting ideas&&&&& &&&&&&&&&quiet
&&& Traffic
Friendly people, rich culture
&&& Isolated
&&& innocent
easier to stand out
&&& so many talents in big ones
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer studying in a small city. First because it is kind of quiet in a small city. Because it is so noisy in big cities with all the heavy traffic. I can get really tied of these huge-city syndrome. I have been living in Beijng for 5 years, andI know how bad it is to live and study in a big city. Second, because it is easier to find friendly people and rich culture in a smally city than a big one. Since people in small cities have been kind of isolated form the outside world. So people there tend to be innocent and friendly although a bit isolated. Finally, it is easier to achieve successful career in a small city. Because there are not as many talents in a small city than in a big city, it is relatively easier to be best in your area.
词汇锦囊：
&&& kind of 有一点&
&&& be tied of 对&厌倦
&&& huge-city syndrome 大城市综合征
&&& friendly people 友善的人们
&&& be isolated from the outside world 与外界隔离
&&& achieve successful career 取得职业上的成功
B.&& TST& (2)
T---Topic:&&&&&&&&&&&&& big city
S---Supporting ideas&&&&& more opportunities
&&& more choices
&&& internship
access to information
&&& internet
&&& isolated
know some excellent people
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer studying in a big city like Beijing. First because there are more opportunities in big cities, you may have more choices in terms of job-seeking, especially when you want to seek some internship opportunites. Second, because you can have easy access to information in a big city. For example, you can use the interent more easily than you do in a small city where people there are kind of isolated. Finally, in a big city , it is easier to get to know some& excellent people. For example, I have been living in Beijing for 5 years. I have been able to knowsome really excellent popele right here in Beijing. They range from teachers of English to some governmental workers. I don&t think this is going to happen in a small city
词汇锦囊：
&&& in terms of 在&方面
&&& internship opportunity 实习机会
&&& have easy access to 容易获得
&&& get to know 认识&
&&& range from &.to&.从&到&（如从学生到老师）
²&& Do you like to work at home or in the office. Explain why and include details and examples in your response.
分析题目：此题需要考生说明是喜欢在家里工作还是在办公室工作，并用细节和例子来说明。
A.&& TST& (1)
T---Topic:&&&&&&&&&&&&& home
S---Supporting ideas&&&&& &&&&&&&&&comfortable
&&& hungry eat thirsty drink TV
family environment
&&& reduce my stress
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer working at home. First because it is more comfortable. For example, you may eat some snacks if you are hungry and drink anything if you are thirsty. And you may even watch TV if you are bored. Apparently you can&t do thsese things in offices where all you can see are nothing but computers. Second, because I love the family environment I feel when I am working at home. For example, those photos of family members really can ease my mind. So I think they are very excellent stress-reducer. While on the other hand, I can feel stressed &with all the computers around me in offices .
词汇锦囊：
&&& be bored 感到无聊
&&& nothing but 只有&
&&& ease my mind &令我放松
&&& stress-reducer 能够令人放松的东西或事务
&&& on the other hand 从另一方面来说
B.&& TST& (2)
T---Topic:&&&&&&&&&&&&& office
S---Supporting ideas&&&&& convenient
&&& fax machine copier
&&& TV home
Home less efficient
&&& Waste time
Environment
&&& Concentrate
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer working in offices. First because, it is more convenient. With all those office equipment like fax machines and copier, it will greatly facilitate office work. While I don&t have these things at home. There is only TV which can&t help office work at my home. Second, it is less efficient to work at home because you may waste a lot of time watching TV at home. Just like last time, I kept watching TV for 3 hours without doing any work. Finally, the family environment discourge me from concentrating on my work. You see, I always bury myself in those beautiful memory brough about by those family photos. But I can fully focus on my work while working in offices.
词汇锦囊：
&&& Fax machine 传真机
&&& Copier 复印件
&&& Facilitate sth 使&变得更容易
&&& Waste a lot of time doing sth 浪费时间做某事
&&& Discourage sb from doing sth 不鼓励某人做某事
&&& Concentrate on （doing）sth 集中精力做某事
&&& Bury myself in 使某人沉溺于某事或某物
&&& Focus on 集中精力做某事
²&& Do you want to study in groups or study by yourself. Explain why and include details and examples in your response
分析题目：此题问考生喜欢一个人学习还是跟别人一起学习，并用细节和例子解释自己的选择
A.&& TST& (1)
T---Topic:&&&&&&&&&&&&& myself
S---Supporting ideas&&&&& make my own schedule
&&& Know my situation
&&& English
Can&t concentrate
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I like to study by myself. First because I can make my own schedule according to my own strong and weak suits. Let us take me as an example, I know my situation pretty well: my strong suit is English while my weak suit is Chinese. So I can have no trouble balancing my study by spending a little more time on &Chinese while less time on English. Second, I simply can&t concentrate on my won study while I am studying with others. When people stick together, they will usually be chatting unrelated to their own study fields. Like last time, we three studied together. But we spent 1 hour talking about the football game last night. So I really need to study in a quiet place.
词汇锦囊：
&&& make my own schedule 做出自己的计划
&&& according to 根据
&&& strong suit 强项，weak suit 弱项
&&& take sth as an example 拿&举例子
&&& have trouble doing sth 做某事有困难
&&& stick together 聚在一起
&&& spend some time doing sth 花.....时间做某事
B.&& TST& (2)
T---Topic:&&&&&&&&&&&&& group study
S---Supporting ideas&&&&& ask quesiton
&&& alone no one to ask
&&& English study
&&& boring
help each other
&&& English math
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer group study. First because you can ask someone some questions if you have some difficulty with your study. You have no one to ask if you study alone. For example, I am bad at English so I need someone beside me and ready to answer my questions. Second, I think the greatest pleasure of studying derives from sharing what you have learnt. Studying alone is so boring and will become more boring with time goes on. Finally , students can help each other. Like me, I am pretty good at Math while bad at English. While my friend John is good at English although bad at Math. This makes us a perfect study partner.
词汇锦囊：
&&& Have difficulty with 在&遇到了困难
&&& Be bad at 不擅长做某事
&&& derive from 来自于&
&&& be good at 擅长做某事
&&& be ready to 愿意做某事
&&& study partner 学习伙伴
²&& Do you want to be a leader or follower and explain why. Include details and examples in your response.
分析题目：此题问考生是愿意做领袖还是做一个追随者，并且需要说出自己的理由或例子。
T---Topic:&&&&&&&&&&&&& leader
S---Supporting ideas&&&&& make decision
&&& Little make decisions
&&& When to play where
World needs leader
&&& Change
&&& Chairman mao
Feels cool
&&& Issue orders
T---transitions&& &&&&&&First, because, Also, Finally&&&&&
Personally speaking, I like to be leader. First, because I like to make decisions. I remember when I was little, I was the leader of& several &kids. I made all the decisions like where and what to play and how to play it. Second, I think what the world needs is not followers but leaders. I firmly believe leader can change the world. For example, Chairman Mao was a great leader who has changed the destiny of China. Finally, It feels cool to be a leader. You can imagine what it is like to be leader, walking around and issuing orders t. I don&t want to be a follower and implement the decision made by others whereas I want to a leader who makes the decision.
词汇锦囊：
&&& make decisions 做决定
&&& what the world needs is 世界所需要的
&&& change the world 改变这个世界
&&& feel cool to do sth 做某事非常酷
&&& you can imagine what it is like to do sth 你可以想象做某事是什么感觉issue orders 发号施令
&&& implement the decision 实施一个决定
T---Topic:&&&&&&&&&&&&& follower
S---Supporting ideas&&&&& easier
&&& Do what is told
&&& No need to make decision
&&& Leader responsible
Own experience
&&& Can&t be leader
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
Personally speaking, I prefer to be a follower. First because, It is easier to be a follower. You see, a follower just needs to do whatthey are told. Like if I am an employee, I just need to follow orders issued by my supervisor without &making decisions myself. Second, it is totally risk-free to be a follower because leaders are going to be responsible for whatevcer happens. To be a follower means free of responsible. Finally, due to my own experience, I don&t think I can be any sort of leader. I remember I used to be a supervisor in the marketing department of a company. I really think that&s not my cup of tea. I can be really comfortable with being a follower.
词汇锦囊：
&&& It is easier to do sth 做某事更容易
&&& Follow orders
&&& Risk-free 无风险
&&& be responsible for 对& 负责任
&&& my own experience 我的个人经历
&&& used to do sth 过去常常做某事
&&& marketing department 营销部
&&& that&s not my cup of tea 那不适合我
&&& be comfortable with sth 做某事没有压力，或感到舒服
²&& Some people think those who have been educated in colleges are more likely to succeed in career than those who don&t have this kind of experience. Do you agree or disagree with the statement. Include details and examples in your response.
分析题目：此题问考生&有人认为那些受过大学教育的人比那些从未受过大学教育的人更容易取得事业上的成功，你是否同意此种说法。并用例子和理由予以支撑&
T---Topic:&&&&&&&&&&&& agree
S---Supporting ideas&&&&& knowledge
&&& Computer programe
&&& No way if&
Know some friends
&&& Computer
&&& Company
Way of thinking
&&& Critical thinking
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
I agree with this statement. First because, those who have been educated in colleges will have the knowledge needed to enable them to be successful in their careers. For example, I want to be an excellent computer programmer. I can&t imagine this if I have never received any academic training of computer. There is absolutely no way here. Second, those who have college experience can get to know some friends while on campus. For example, a computer major will be able to get to know many other computer majors. I am sure this friendship can help them one way or another in their future career development like setting up a computer company or else. Finally , those who have college experience can learn a way of thinking while on campus like some critical thinking ， which will benefit them a lot .
词汇锦囊：
&&& be educated 受教育
&&& enable sb to do sth 使某人有能力做某事
&&& academic training 学术方面的培训
&&& no way 不可能
&&& computer major 计算机专业的学生
&&& one way or another 以某种方式
&&& future career development 未来的职业发展
&&& set up a computer company 建立一个计算机公司
&&& learn a way of thinking 学习一种思维方式
&&& critical thinking 批判式思维
&&& benefit sb 对某人有帮助
T---Topic:&&&&&&&&&&&& disagree
S---Supporting ideas&&& &&&&&&&&&&&unrelated to the real world
&&& Book worm
&&& Real experience
Build up interpersonal relationship
&&& Those already in business
T---transitions&&&&&&&& First, because, Also, Finally&&&&&
I disagree with this statement. First because, spending four years on campus means you have to study something that is unrelated to the real world and finally turn out to be a nothing but a bookworm. I would rather obtain some real experience by working in the real world as soon as possible. Second, I woud like to build up interpersonal relationship in the real world intead of hanging out with a bunch of college students. What I am saying is that I want to get to know those who have already been in the business for some time. I am sure people of this kind can really help me .
词汇锦囊：
&&& Have to 不得不做某事
&&& be unrelated to 与&无关
&&& turn out to be 原来是&.
&&& Nothing but 只是&.
&&& Bookworm 书呆子
&&& Would rather do sth 宁愿做某事
&&& as soon as possible 尽快
&&& build up interpersonal relationship 建立人际关系
&&& instead of 而不是
&&& hang out with 与&为伍
&&& a bunch of 一堆，一束
&&& what I am saying is 我的意思是说
&&& be in the business 有实际经验的
1.&Some people prefer having meals at Chinese restaurants, but some others prefer American-style fast food like KFC and McDonald&s. Which do you prefer and explain why.
2.& Some college students take one year off during their study to do work or to go traveling. What do you think of this?
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
3. Some people prefer to learn the world from books and movies, others prefer to learn through travel and experience about the world. What is your idea?
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
4.& Some people like to travel with a group and with a tour guide while others like to travel alone. what are the advantages of each.
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
&5. Some employer wants their employees to come to work and leave work at a fixed time. Others they don&t care when they come, as long as they get their hours. What do you think about it?
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
6. Some people like dogs. Others like cats. What animals do you like? And why?
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
7. Some people think studying in a university is worthwhile only because you can get a degree. Do you agree or disagree with the statement? Give specific reasons to support your answer。
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
8.Some university students participate in clubs and sports. Other students do not take part in such activities because they spend more time on their own studies. Which type of students do you prefer to be? Give reasons to support your respose
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
9.&People who visit zoos have different ideas about the usefulness of zoos. Some people think zoos serve no useful purpose. Do you agree or disagree with the statement? Include details and examples in your explanation.
10.&Some people like going to large parties where there are many people they don&t know. Other people prefer small parties with a few close friends. Which type of party do you prefer and why? Include details and examples in your explanation.
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
11.&Some high schools require students to wear uniforms. Others allow students to wear clothing of their own choice. Which situation do you think is better and why? Include details and examples in your explanation.
12.&Some people like going to concerts to hear music played live. Other prefers listening to recorded music. Which musical experience do you think is better, and why? Include details and examples in your explanation.
13.&Some people like going after fashion. Other don&t. Which do you prefer and why? Include details and examples in your explanation.
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
14.&Some people like to eat most of their meals with other people. Others prefer eating most of their meals alone. Which do you prefer and include details and examples in your explanations
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
15.&Describe a place that you consider to be beautiful. Explain why certain qualities of this place make it beautiful. Include details and examples to support your explanation
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
16.&Some people relax by staying home. Others relax by going out. Which type of relaxation is better for you and why? Include details and examples in your explanation.
17.&Some people like taking their vacation in a city. Others prefer spending their vacation in the countryside. Which do you prefer and why? Include details and examples in your explanation.
18.&Some students like to study for a long period of hours at a time. Others divide their study time into many shorter sessions. Which method do you think is better for studying and why?
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
19.&A person can &travel& to a country in one or two days. One is to really take a trip. The other is to travel virtually by reading books and articles. Which do you prefer? Include the advantages and disadvantages of your choice in your explanation.
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
20.&Would you prefer to write a paper by yourself or with a group? Use reasons and details to support your response.
相关字搜索：&&&&&&
考神陪读限购 线上末班票火爆预定中
1、凡本网注明 “来源：小马过河”的所有作品，版权均属小马过河国际教育（）所有，未经本站授权不得转载、链接、转贴或以其他方式使用；已经本网授权的，应在授权范围内使用，且必须注明“来源：小马过河国际教育”。违反上述声明者，本网将追究其法律责任。
2、本网部分资料为网上搜集转载，均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的，请作者与本网站联系，本网站核实确认后会尽快予以处理。 本网转载之作品，并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用，请与著作权人联系，并自负法律责任。
3、本网站欢迎积极投稿。
4、联系方式：
　***：400- 转 内容运营部
Copyright (C)
All Rights Resserved 小马过河版权所有
全国保分***：400-　　邮箱：
中关村：北京市海淀区中关村海淀北一街2号鸿城拓展大厦8层
贸：北京朝阳区永安里华彬大厦8层
上海市黄浦区南京西路388号仙乐斯广场16层
京ICP备号-3