第5题: [单项选择]This is a very difficult operation. It is essential that you ______ for emergency. A. are to be prepared B. would prepare C. be prepared D. must be prepared 参考答案:C 答案解析:[解析] 考查知识点:虚拟语气的用法。在It is essential引导的从句中,谓语动词应该用should+动词原形,should可以省略。译文:这个手术很难,你有必要做好应付紧急情况的准备。
第7题: [单项选择]“预付账款”账户的期末余额等于( )。 A. 期初余额+本期借方发生额-本期贷方发生额 B. 期初余额-本期借方发生额-本期贷方发生额 C. 期初余额+本期借方发生额+本期贷方发生额 D. 期初余额+本期贷方发生额-本期借方发生额 参考答案:A 答案解析:[解析] “预付账款”是资产类账户,期末余额=期初余额+本期借方发生额-本期贷方发生额。
第17题: [单项选择] Passage Three Questions 33 to 35 are based on the passage you have just heard. A. Water absorbing ability. B. The cell’s membrane. C. Its surroundings. D. The ability to maintain salt. 参考答案:C 答案解析:[听力原文] 33-35 Fish live in water, but do they drink it The answer is yes, but how fish drink