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1 The men and women of Anglo-Saxon England normally bore one name only. Distinguishing epithets were rarely addeD.These might be patronymic, descriptive or occupational. They were, however, hardly surnames. Heritable names gradually became general in the three centuries following the Norman Conquest in 1066. It was not until the 13th and 14th centuries that surnames became fixed, although for many years after that, the degree of stability in family names varied considerably in different parts of the country.
2 British surnames fall mainly into four broad categories: patronymic, occupational, descriptive and local. A few names, it is true, will remain puzzling: foreign names, perhaps, crudely translated, adapted or abbreviated; or artificial names.
3 In fact, over fifty per cent of genuine British surnames derive from place names of different kinds, and so they belong to the last of our four main categories. Even such a name as Simpson may belong to this last group, and not to the first, had the family once had its home in the ancient village of that namE.Otherwise, Simpson means 'the son of Simon', as might be expecteD.
4 Hundreds of occupational surnames are at once familiar to us, or at least recognisable after a little thought: Archer, Carter, Fisher, Mason, Thatcher, Taylor, to name but a few. Hundreds of others are more obscure in their meanings and testify to the amazing specialisation in medieval arts, crafts and functions. Such are 'Day', (Old English for breadmaker) and 'Walker'(a fuller whose job was to clean and thicken newly made cloth).
5 All these vocational names carry with them a certain gravity and dignity, which descriptive names often lack. Some, it is true, like 'Long', 'Short' or 'Little', are simplE.They may be taken quite literally. Others require more thinking, their meanings are slightly different from the modern ones. 'Black' and 'White' implied dark and fair respectively. 'Sharp' meant genuinely discerning, alert, acute rather than quick-witted or clever.
6 Place-names have lasting interest since there is hardly a town or village in all England that has not at some time given its name to a family. They may be picturesque, even poetical; or they may be pedestrian, even trivial. Among the commoner names which survive with relatively little change from old-English times are 'Milton' (middle enclosure) and 'Hilton'(enclosure on a hill).
Surnames are said to be __________ in Anglo-Saxon EnglanD.
A.common
B.vocational
C.unusual
D.descriptive

A.2
B.
3
C.
4
D.
5
E.
6
F.
Surnames
G.
A.common
B.vocational
C.unusual

【参考答案】

C
解析:此题为细节理解题。据第1段第2、3、4句可确定C,排除A、B、D。
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未分类题1 Since the early 1930s, Swiss banks had prided themselves on their system of banking secrecy and numbered accounts. Over the years, they had successfully withstood every challenge to this system by their own government who, in turn, had been frequently urged by foreign governments to reveal information about the financial affairs of certain account holders. The result of this policy of secrecy was that a kind of mystique had grown up around Swiss banking. There was a widely-held belief that Switzerland was irresistible to wealthy foreigners, mainly because of its numbered accounts and bankers' reluctance to ask awkward questions of depositors. Contributing to the mystique was the view, carefully propagated by the banks themselves, that if this secrecy was ever given up, foreigners would fall over themselves in the rush to withdraw money, and the Swiss banking system would virtually collapse overnight.2 To many, therefore, it came like a bolt out of the blue, when, in 1977, the Swiss banks announced they had signed a pact with the Swiss National Bank (the Central Bank). The aim of the agreement was to prevent the improper use of the country's bank secrecy laws, and its effect was to curb severely the system of secrecy.3 The rules which the banks had agreed to observe made the opening of numbered accounts subject to much closer scrutiny than beforE.The banks would be required, if necessary, to identify the origin of foreign funds going into numbered and other accounts. The idea was to stop such accounts being used for dubious purposes. Also, they agreed not to accept funds resulting from tax evasion or from crimE.4 The pact represented essentially a tightening up of banking rules. Although the banks agreed to end relations with clients whose identities were unclear or who were performing improper acts, they were still not obliged to inform. on a client to anyone, including the Swiss government. To some extent, therefore, the principle of secrecy had been maintaineD.Swiss banks took pride in______.A.the number of their accounts.B.withholding client information.C.being mysterious to the outsiders.D.attracting wealthy foreign clients.

A.2
B.
3
C.
4
D.
Swiss
E.
A.the
F.
B.withholding
G.
C.being
H.
D.attracting

未分类题中远公司为增值税一般纳税企业,只有一和的材料,适用增值税 率为17%、消费税税率为10%,用于生产应税消费品。原材料按实际成本法核算,发出按月末一次加权平均法计价,期末按成本与可变现净值孰低法计价。该公司12月份“原材料”账户的月初借方余额为242200元,数量500只;“材料采购”账户的月初借方余额为380800元 (系11月份采购的原材料); “存货跌价准备”账户月初贷方余额中属于原材料的为 20000元。12月份,该公司原材料收入业务如下: (1)8日,收到上月采购的原材料800只,已验收入库。(2)15日,从外地宏发公司采购原材料一批共计1000只,增值税专用发票上注明的材料价款为520000元,增值税额为88400元,宏发公司代垫的运杂费共计 13840元,其中代垫的铁路运费为12000元,款项及运杂费已通过银行支付,材料已验收入库,运费可按7%抵扣增值税进项税额。12月份,该公司原材料发出业务如下:(1)发出原材料300只,抵偿所欠春兰公司的债务190000元,材料的计税价格为每只540元,发出该300只原材料时相应结转已计提的存货跌价准备12000元。(2)生产领用原材料1800只。债务重组过程中除原材料应交增值税、消费税外,无其他相关税费。月末,该公司原材料预计单位可变现净值(不含增值税和消费税)为476元。该公司产品的生产需要经过两道工序,工时定额为40小时,其中第一道工序为30小时,第二道工序为10小时。12月初在产品为200只,材料费用为96900元;本月完工产品为1900只,第一道工序在产品为60只,第二道工序在产品为40只。原材料在开工时一次投入。根据上述资料,回答下列问题:中远公司12月15日采购的原材料的单位成本为( )元。D.533.84

A.481
B.481.84
C.533