第2题: [单项选择]下列各账户，年末应无余额的是（）。 A. 保户储金 B. 财务费用 C. 应交税费 D. 利润分配 E. 本年利润 参考答案:B 答案解析:费用成本类账户的“借方”记录费用成本项目的增加额，“贷方”记录费用成本的减少或转出额，此类账户期末一般无余额。AC两项属于负债科目，期末余额一般在贷方；DE两项属于所有者权益类账户，期末余额一般在贷方
第3题: [单项选择]根据《行政复议法》的规定，行政复议申请人在对具体行政行为申请行政复议时，可以一并向行政复议机关提出申请，就该具体行政行为所依据的有关规定的合法性进行审查。这些规定不包括下列哪项？ （ ）
A. 国务院部门规定 B. 国务院部、委员会规章和地方人民政府规章 C. 乡、镇人民政府的规定 D. 县级以上地方各级人民政府及其工作部门的规定 参考答案:B 答案解析:考点：一并审查的依据范围
解析：见《行政复议法》第7条。
第8题: [简答题] Directions: Write a letter to Liu Xiang , expressing congratulations for his new world record. You should write about 100 words on ANSWER SHEET 2. Do not sign your own name at the end of the letter; use "Li Ming" instead. Do not write the address. 参考答案:
Jan. AIth, B00H
Dear Liu Xiang,
I, the undersigned, am a student of Chemistry Department in Peking University. I am writing the letter to express my heartfelt congratulations on your new world record which you set in the International Championship in Paris last week.
When my classmates and I got the news that you set the new record of Men’s AA0 hurdle race, AB.HH seconds, we were extremely excited. Your super performance shows that Chinese can do whatever foreigners can do and we are even better than them. We feel proud of you and your remarkable achievement. AB.HH seconds is the glory of our nation. You set us a good example and we will learn from you.
Please keep fit and we hope that you will bring us good news during Beijing B00H Olympic Games.
Sincerely Yours,
Li Ming
