题目内容
（请给出正确答案）
A、owner's equity
B、owner's capital
C、income summary
D、profit
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（由简答题聘请的专业题库老师提供的解答）
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更多“Closing helps summarize a period’s revenues and expenses in the ________ account.”相关的问题
SECTION A CONVERSATIONS
Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.
听力原文：W: Hi, Tom. How's your chemistry paper going？
M: It's coming along. But I've been staring at this computer screen for hours and my eyes hurt.
W: Yeah, doing that can make your eyes feel really dry and tired. You should take a break.
M: I can't. I have to get this paper written. It's due tomorrow.
W: You know, I read about computers and eye problems recently. The article says that they are usually caused by not blinking your eyes enough.
M: Blinking？ I thought I just needed new glasses.
W: Nay. When you blink, the movement of closing and opening your eyes, even thought it happens really fast, helps moisten your eyes. It's the lack of moisture that causes the problem.
M: Oh, that makes sense. But what does it have to do with the computer？
W: People who use computers tend to stare at the monitor and blink less often than they normally would. That leads to dry irritated eyes.
M: Well, that certainly helped mine feel now. They really hurt.
W: The article I read about office workers found that the workers averaged 22 blinks a minute when relax, but just 7 a minute while looking at text on a computer screen.
M: Wow, that's quite a difference.
W: They also kept their eyes open wider, which means that moisture evaporated more quickly.
M: I wonder if using some kind of eye drops would make them feel better.
W: That might help. But the best prescription is to take a break and rest your eyes.
M: Ok. Let's go and get some coffee. I can finish this later tonight.
Why is blinking important？
A．It helps the eyes absorb eye drops.
B．It helps to keep the eyes moist.
C．It improves a person's concentration.
D．It prevents a buildup of chemicals in the eyes.
A.closing by
B. closing to
C. closing down
D. closing in
Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文： Every morning at Dixie Heights High School, customers pour into a special experiment: the district's first coffee shop run mostly by students with special learning needs.
Well before classes start, students and teachers order Lattes, Cappuccinos and Hot Chocolates. Then, during the first period, teachers call in orders on their room phones, and students make deliveries.
By closing time at 9:20 a.m., the shop usually sells 90 drinks.
"Whoever made the chi tea, Ms. Schatzman says it was good," Christy McKinley, a second-year student, announced recently, after hanging up with the teacher.
The shop is called the Dixie PIT, which stands for Power in Transition. Although some of the students are not disabled, many are, and the PIT helps them prepare for life after high school.
They learn not only how to run a coffee shop but also how to deal with their affairs. They keep a timecard and receive paychecks, which they keep in check registers.
Special-education teachers Kim Chevalier and Sue Casey introduced the Dixie PIT from a similar program at Kennesaw Mountain High School in Georgia.
Not that it was easy. Chevalier's first problem to overcome was product-related. Should schools be selling coffee？ What about sugar content？
Kenton County Food Service Director Ginger Gray helped. She made sure all the drinks, which use non-fat milk, fell within nutrition guidelines.
The whole school has joined in to help.
Teachers agreed to give up their lounge in the mornings. Art students painted the name of the shop on the wall. Business students designed the paychecks. The basketball team helped pay for cups.
Questions 26 to 28 are based on the passage you have just heard.
26. What is the passage mainly about？
27. What was the purpose of the Dixie PIT program？
28. What do we know about Ginger Gray from the passage？
(27)
A．A best-selling coffee.
B．A special educational program.
C．Government support for schools.
D．A new type of teacher-student relationship.
A.later and closing earlier
B.later and closing later
C.earlier and closing earlier
D.earlier and closing later
A、Case construction, Counter-case construction, Refutation and Closing speeches.
B、Counter-case construction, Refutation, Case construction and Closing speeches.
C、Refutation, Case construction, Counter-case construction and Closing speeches.
D、Case construction, Refutation, Counter-case construction, and Closing speeches.
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