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(原快速阅读理解调整为长篇阅读理解,篇章长度和难度不变。篇章后附有10个句子,每句一题。每句所含的信息出自篇章的某一段落,要求考生找出与每句所含信息相匹配的段落。) Directions: In this section, you are going to read a passage with ten statements attached to it. Each statement contains information given in one of the paragraphs. Identify the paragraph from which the information is derived. You may choose a paragraph more than once. Each paragraph is marked with a letter. Answer the questions by marking the corresponding letter on Answer Sheet 2. Why Are Airlines Withholding Seats? Behind the screen indeed [D] An awful plot goes on behind airline and travel booking screens, and much of it is strictly off-limits to consumers. What we do know is that for decades now airlines have become masters of what the industry calls yield management, offering millions of combinations of fares based on advance purchase patterns and other booking trends, so nearly everyone pays a different price based on when they buy. But now that paying extra for your seat selection has become common practice, securing your reservation is just half the battle. [E] Some industry experts have connected the dots. “They’re trying to get people to buy premium seats,” says George Hobica, USATODAY.com’s Fly Guy columnist and the founder of Airfarewatchdog.com. “They want to increase revenue. And we’re getting more complaints about it. ” He notes that it “really annoys” passengers who want to sit together, particularly when traveling with small children. [F] He’s echoed by Kevin Mitchell, chairman of the Business Travel Coalition(联盟):“With yield management, consumers are aware and they know that airlines are constantly changing prices on seats. But if this is true, it is unethical—they’re grossly misleading us. The thing that I find so offensive is conveying to me that I have no options, but if I wait a week or two then I do have options. ” [G ] According to the airlines, the reason for ancillary (附加的)revenue is unbundling (分类计价)ticket prices, so passengers who desire a given service—say checking a bag or ordering a soft drink—pay for it, while those who don’t are spared the cost. But as Mitchell notes, “There’s another twist to this. The airlines are saying fees are for ‘optional services.’ Well, seats aren’t optional!” [H ] Of course, securing a good seat isn’t an issue if you’re in first class or you’re an elite member of a frequent flyer program. But what about the rest of us? As I’ve pointed out repeatedly in recent columns, we’re faced with record-high load factors, the highest for the U.S. airline industry since World War II. But even with the average percentage of occupied seats for domestic flights at 82.7%, it’s still an average—some flights will be fuller but others will not, particularly weeks in advance. Yet searching for seats keeps getting harder and harder. Seats for sale [I ] Hobica cites the major airlines as the prime culprits (起因),but he also notes even low-cost carriers can make securing seats difficult. On the flip side, he credits JetBlue and Virgin America for providing customers with clear policies. And then there is British Airways, which allows passengers in economy and business classes to select seats only 24 hours in advance. I asked an airline representative if seeing fewer free seats is a trend, and the response was: “That’s going to vary because there are so many variables. ” [J] I decided to check on seat availability at Delta.com. I inquired about economy-class availability for two seats on a busy route—Atlanta to Chicago—and conducted an apples-to-apples search for the same morning departure seven days in advance, and again 14 days in advance. For the flight one week out, a total of only eight seats were available, one preferred and seven standard, but only one set of two seats together. For the flight two weeks out, a total of 29 seats were available, consisting of 20 preferred and only nine standard, and still with only one set together. Remarkable how even twice the booking time still produced so few “free” seats, separately or together, yet there were plenty of seats that could be bought for the right price. [K] I contacted Delta and a spokesman said the price for preferred economy varies “depending on a number of different factors,” so customers need to compare the costs on a flight-by-flight basis. The preferred seats are reserved primarily for Medallion (大勋章)members, and become available without additional charge 24 hours prior to departure. When asked if Delta has received complaints about a dearth of free seats, he stated, “Overall, our seat program has been received very well. ” [L] But my findings dovetailed (吻合)with recent complaints filed with Airfarewatchdog: (1) When (my husband) tried to get a seat assignment on the first flight there was just one “complimentary (免费的)seat” (near the back in the middle) available... the other available seats had to be purchased for $69. On the connecting flight there were no “complimentary seats” at all! Is this legal? He bought and paid for a ticket on these flights and now he is supposed to “buy” a seat! (2) (After) paying for the flight, a message popped up and said that I could only get a seat assignment when I checked in. In order to get a confirmed seat, I had to pay $129 extra! Unless I pay, without a confirmed seat, I am the first one to be bumped from the flight if they are overbooked. How do they get away with this? (3) Does checking in online at the 24-hour mark before the flight give me a number in line or let me select seats then? Or do we all rush the gate with our boarding passes (and no seat assignment) in order to get the seat assignment? How to respond? [M] So what can you do? It’s a tough proposition. Usually I would offer strategies for countering such airline initiatives, but in this case the options are limited. That’s why some believe the U.S. Department of Transportation should investigate these practices. As Mitchell says, “The airlines are holding all the cards with this one. There is a sore need for transparency on this. When people are confused, they make bad decisions. ” [N] That said, consider the following: (1) When budgeting your airfares, make sure you consider not just baggage fees but the added cost of seat selection—for all travelers and in both directions. (2) If possible, book early, when there should be more seats available, and check in early too. Why the qualifier “should”? Because if availability is artificially manipulated, it’s hard to be certain. (3) Book airlines that offer more transparent seat- selection policies. Of course, this is not an issue with Southwest and other carriers that offer “open seating” policies. (4) Finally, the last resort is what Hobica calls “horse trading”: negotiating seat swaps with other passengers. But this has become a risky and undesirable option with flights so full, overhead bins (行李仓)so crammed and fellow passengers who may have paid for premium seats in advance. 46. Behind the airline and travel booking screens, a terrible plot is being carried out, much of which is rigorously kept confidential from passengers. 47. The airlines’ excuse for additional fees is unbundling ticket prices, so those who want the given service like baggage check and soft drink ordering will have to pay. 48. Whether some carriers withhold seats on purpose for earning consumers,premium is a question deserving to be cleared up. 49. Mitchell holds that there is an urgent need for transparency on carriers seat assignments. 50. While Hobica ascribes the main responsibilities to the major airlines, he also mentions that the low-cost carriers are making securing seats difficult. 51. Some believe that, in order to solve the problem of airlines,withholding seats, some actions should be taken by the U.S. Department of Transportation. 52. When people budget their airfares, they should consider both the baggage fees and the added cost of seat selection. 53. Kevin Mitchell considers the so-called yield management of the industry unethical and misleading. 54. What the spokesman of Delta says suggests that the preferred economy-class tickets are available 24 hours in advance of the plane’s departure. 55. The last strategy to counter the airline’s initiatives is to exchange seats with other passengers by negotiating with them.
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【单选题】下列各项中应在利润分配账户贷方登记的是
A.
提取的盈余公积
B.
分配给投资者的利润
C.
年末从本年利润账户转入的全年发生的净亏损
D.
用盈余公积弥补的亏损额
【简答题】职能管理是使编制管理走向规范化、法治化的重要手段。
【单选题】下列关于“利润分配”账户的表述中,不正确的是( )。
A.
“利润分配”账户属于所有者权益类账户
B.
借方登记实际分配的利润额以及年末从“本年利润”账户转入的全年发生的净亏损
C.
贷方登记用盈余公积弥补的亏损额等其他转入数,以及年末从“本年利润”账户转入的全年实现的净利润
D.
“利润分配”账户期末余额在贷方
【单选题】为了做好旅游团早上出发游览前的有关工作,地陪应至少()分钟到达集合地点
A.
3
B.
5
C.
8
D.
10
【判断题】职能管理是使编制管理走向规范化、法治化的重要手段。
A.
正确
B.
错误
【单选题】为了做好旅游团早上出发游览前的有关工作,地陪应至少提前( )分钟
A.
集合地点。
B.
3
C.
5
D.
8
E.
10
【单选题】某小企业12月31日结账前账户余额如下: 1~11月税后利润270000元,“利润分配——未分配利润”10000元(借方余额);法定盈余公积计提比例为净利润的10%。 要求:根据上述资料,在下列各题的备选答案中选出正确的答案。 期末,将损益类账户的余额转入“本年利润”账户。企业所得税税率25%。 下列正确的是( )。
A.
本月利润总额30000元
B.
本月税后利润为40000元
C.
本月所得税30000元
D.
本月税后利润为30000元
【单选题】为了做好旅游团早上出发游览前的有关工作,地陪至少应提前( )到达集合地点。
A.
3
B.
5
C.
8
D.
10
【单选题】为了做好旅游团早上出发游览前的有关工作,地陪应至少提前()分钟到达集合地点。
A.
3
B.
5
C.
8
D.
10
【单选题】下列关于“累计盈余”账户的表述正确的是( )
A.
年末“本年盈余分配”账户余额一定转入其贷方
B.
年末“无偿调拔净资产”账户余额一定转入其贷方
C.
行政单位可以根据核算需要,设置该科目的明细科目
D.
本账户期末无余额
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