[单项选择]A. There are two parties that decide what accounting information is useful and what is not. One is the users. It is a grave mistake for economic decision makers to leave this decision up to the "experts". If the accounting profession is not providing the information users need, or is not preparing it in a way that makes sense, the users must demand a change. The second party that decides what accounting information is useful and what is not is the accounting profession—but always with the proviso that the information should be tailored to the needs of users.
B. The decisions made by internal and external decision makers are similar in some ways, but so different in other ways that two separate branches of accounting have developed to meet the needs of these two categories of user. The accounting information generated specifically for use by internal decision makers is the product of what is called management accounting, while that generated for use by external parties is the produ

[单项选择]A. There are two parties that decide what accounting information is useful and what is not. One is the users. It is a grave mistake for economic decision makers to leave this decision up to the "experts". If the accounting profession is not providing the information users need, or is not preparing it in a way that makes sense, the users must demand a change. The second party that decides what accounting information is useful and what is not is the accounting profession—but always with the proviso that the information should be tailored to the needs of users.
B. The decisions made by internal and external decision makers are similar in some ways, but so different in other ways that two separate branches of accounting have developed to meet the needs of these two categories of user. The accounting information generated specifically for use by internal decision makers is the product of what is called management accounting, while that generated for use by external parties is the produ

[单项选择]Economist: In order to decide what to do about protecting the ozone layer, we must determine the monetary amount of the economic resources that we would willingly expend to protect it. Such a determination amounts to a calculation of the monetary value of the ozone layer.
Environmentalists argue that the ozone layer does not have a calculable monetary value. However, we would not willingly expend an amount equal to all of the world’s economic resources to protect the ozone layer, so the ozone layer is demonstrably worth less than that amount. Thus, the ozone layer has a calculable monetary value.
The reasoning in the economist’s argument is flawed in that the argument
A. uses evidence that the monetary value of a particular natural resource is less than a certain amount in order to establish that the monetary value of any natural resource is less than that amount.
B. presupposes that the ozone layer should not be protected and then argues to that claim as a conclusion.
C. takes advantage of an ambiguity in the term "value" to deflect the environmentalists charge.
D. gives no reason for thinking that merely establishing an upper limit on a certain monetary value would allow the calculation of that monetary value.
E. (E) does not directly address the argument of the environmentalists.

[填空题]On Thursday I will have to decide what I want myself to (76)
do over a weekend. I am thinking of making a trip (77)
to London, and visit the British Museum and some (78)
parks. But I have spent most my money, so I cannot (79)
even go out of town. I may go to a film, or a concert. (80)
Yes, a concert can be very excited. You can watch your (81)
stars while enjoying your favorite music. So then, a (82)
concert cost so much. I may just listen to music. I have (83)
some records giving to me as birthday gifts. If I listen (84)
to my own records, there are no need to spend money. (85)
All right. That’s what I’m going to do.

[填空题]

What two items have the students been given