静地坐着，练习听力。远比每天带着耳机，貌合神离的效果好。 　　原因三：无的放矢，头痛医脚 　　相对于阅读等类型的题，听力考查的语言能力更为全面。词汇的拼写，读音，语法，材料的理解和记忆能力等都有包含。很多同学听不懂再听，听不懂再听，最后还是有很多地方听不懂，所谓一鼓作气再而衰三而竭，信心倍受打击。其实这时候应该停下来，看看自己听不懂究竟是在哪块上出了问题。比如是不是单词的读音，句子的语调，或者是连读弱读爆破音等原因影英语四级考试中，总是因为听力的部分而与成功失之交臂，可是在备考的时候，听力部分响了?明确问题后，有的放矢的进行突破。如果是语音语调上的问题，多朗读而不是花时间在单词拼写上，一定要找出自己真正的问题，切忌陷入头痛医脚的误区。 　　原因四： 一些同学备考四、六级听力的常态是音乐与电影齐飞，娱乐学习两不误。 　　听英文歌曲和电影对白对听力提高肯定有帮助，但是过程太慢，尤其是四、六级。很多同学到最后就只剩娱乐了，因为我们很容易就被歌曲美妙的调子和电影扣人的情节给吸引去了，而忘记了练习听力的初衷，看过几百部英文电影的人听力不一定多好。而且歌曲和电影可能出现很多口语俚语的表达，对四、六级来说帮助不是很大。所以建议同学们先把娱乐放一放，踏踏实实的做些有用的听力四级考试中，总是因为听力的部分而与成功失之交臂，可是在备考的时候，听力部分都是没少下功夫，可是就是提不高听力的成绩，这是为什么呢?今天小编就为大家说明一下英语四级练习。

四级作文是很多人的难题，但是，想要写好其实也很简单，只要我们掌握了一定的技巧，得到高分

英语四级考试，每次四级考试成绩下来，学生们普遍都会觉得翻译部分的分

英语的时候，老师就让大家背单词，这也证明了单词的重要。到了大学，大家要参加四级

      四级考试的作文出炉了，很多同学感觉自己写的作文不是很好，所以，小编理解大家的想法，在考试结束之后，马上为大家送上了四级考试的高分范文，大家可以看一下这篇范文，参照一下自己写的作文，感觉一下差距，为自己下一次写作文做好铺垫。  　  On College Students Doing Sales Promotion 　　Nowadays, there are an increasing number of college students who are doing sales promotion. On the weekends, when you are sleeping or reading, you will be disturbed by their knocks on the door. The commodities they promote cover a variety of items, such as toothbrush, shampoo, pens, notebooks, etc. 　　Different people hold different views on this phenomenon. As for me, I am against it for two reasons. One reason is that their frequent unwelcome visits in my spare time make me annoyed and my quiet life disturbed. The other is that many of the commodities they sell to us are fake ones and in bad quality. 　　To sum up, I do not like this way of sales-promotion. If I were in their position, I would not have bothered other schoolfellows. It is better for them to find a part-time job in a store and broaden their experience through the contact with potential customers. 　　参考译文 　　论大学生做推销 　　现在，越来越多的大学生们去做推销活动。到了周末，当你正在睡觉或者读书的时候，就会被他们的敲门声打断。他们推销的商品五花八门、各式各样，有牙刷、洗发水、钢笔和笔记本等。 　　对这一现象，不同的人看法也不尽相同。就我而言，我有两点反对的理由。一个理四级考试的作文出炉了，很多同学感觉自己写的作文不是很好，所以，小编理解大家的想法，在考试结束之后，马上为大家送上了四级考试的高分由是，这些不速之客在我业余时间的频繁造访使我很生气，打乱了我宁静的生活。另一个理由是他们出售给我们的有很多都是假冒伪劣商品。 　　总之，我不喜欢这样的销售方式。如果我是他们的话，我不会打扰其他同学。他们最好是在一家商店找一份兼职工作，并通过与潜在的客户打交道积累四级考试的作文出炉了，很多同学感觉自己写的作文不是很好，所以，小编理解大家的想法，在考试结束之后，马上为大家送上了四级经验。

　　考生们要想在总分上再次拔高，就必须重视英语四级作文的复习。在掌握了模板和主题词之后，同学们在作文上拿到的分数就会达到一个相对稳定的档次。今天沪江小编给大家分享英语四级范文：要不要进行太空探索，希望对大家写作有所帮助。 　　英语四级范文：要不要进行太空探索 　　Some people think governments should spend as much money as possible exploring outer space (for example, traveling to the Moon and other planets). Other people disagree ant think governments should spend this money for our basic needs on Earth. Which of these two opinions do you agree with? Use specific reasons and details to support your answer. 　　Even people born after 1968 can easily name the first man to land on the moon; we have all seen the black and white footage of Neil Armstrong in a space suit taking slow, bounding steps to plant an American flag on the moon’s surface. Now, forty years later, some might suggest that governments should continue exploring outer space, and should even devote a healthy amount of money from their budgets to this end. However, the needs of our world have changed, and we must prioritize our spending accordingly and allocate our financial resources to helping the Earth itself. 　　When we consider the exploration of outer space that had its heyday in the 1950’s and 1960’s, we must also consider the political factors that were present here on Earth. During the Cold War, countries like the United States and the Soviet Union were interested in displaying their intellectual, scientific and financial resources, and outer space became the arena in which this took place. The ‘‘Space Race’’ culminated in 1968 when the United States landed the first astronauts on the moon. Space exploration was of the extreme interest to ordinary citizens, but was connected to themes of national strength and patriotism. 　　Now, as we consider whether to continue the exploration of outer space, our world is faced with a different set of circumstances. Governments are less preoccupied with their standing in the world, and more interested in the well-being of those who live in it. The greatest threat to our well-being is our damaged environment, and this is a concern of the entire world. For example, pollution caused by factories in South America might contribute to rising water levels in Bangladesh. Space exploration would require a great outlay of money on equipment, personnel and fuel; instead we must allot our financial resources toward cooperating with other countries to improve the environment and help make life more bearable for our fellow citizens on earth. 　　In summary, those who were alive during the Age of Exploration of the 1950’s and 1960’s can remember the excitement of that era; the scientific findings of those missions to outer space have provided precious insights into the universe beyond Earth. However, one of the goals of governments pursuing space exploration was to provide a show of strength for their countries. Now, the best way a government can show its strength is to show that it cares for its fellow citizens around the world. 　　世上无难事，只怕有心人。写作都不是事。当然，功夫要用在平时，不要等着考前抱佛脚。以上就是沪江小编今天给大家分享的英语四级范文，希望对你们有帮助，祝大家考取四级作文的复习。在掌握了模板和主题词之后，同学们在作文上拿到的分数就会达到一个相对稳定的档次。今天沪江小编给大家分享英语四级范文：要不要进行太空探索，希望对大家写作有所帮助。 　　英语四级范文：要不要进行太空探索 　　Some people think governments should spend as much money as possible exploring outer space (for example, traveling to the Moon and other planets). Other people disagree ant think governments should spend this money for our basic needs on Earth. Which of these two opinions do you agree with? Use specific reasons and details to support your answer. 　　Even people born after 1968 can easily name the first man to land on the moon; we have all seen the black and white footage of Neil Armstrong in a space suit taking slow, bounding steps to plant an American flag on the moon’s surface. Now, forty years later, some might suggest that governments should continue exploring outer space, and should even devote a healthy amount of money from their budgets to this end. However, the needs of our world have changed, and we must prioritize our spending accordingly and allocate our financial resources to helping the Earth itself. 　　When we consider the exploration of outer space that had its heyday in the 1950’s and 1960’s, we must also consider the political factors that were present here on Earth. During the Cold War, countries like the United States and the Soviet Union were interested in displaying their intellectual, scientific and financial resources, and outer space became the arena in which this took place. The ‘‘Space Race’’ culminated in 1968 when the United States landed the first astronauts on the moon. Space exploration was of the extreme interest to ordinary citizens, but was connected to themes of national strength and patriotism. 　　Now, as we consider whether to continue the exploration of outer space, our world is faced with a different set of circumstances. Governments are less preoccupied with their standing in the world, and more interested in the well-being of those who live in it. The greatest threat to our well-being is our damaged environment, and this is a concern of the entire world. For example, pollution caused by factories in South America might contribute to rising water levels in Bangladesh. Space exploration would require a great outlay of money on equipment, personnel and fuel; instead we must allot our financial resources toward cooperating with other countries to improve the environment and help make life more bearable for our fellow citizens on earth. 　　In summary, those who were alive during the Age of Exploration of the 1950’s and 1960’s can remember the excitement of that era; the scientific findings of those missions to outer space have provided precious insights into the universe beyond Earth. However, one of the goals of governments pursuing space exploration was to provide a show of strength for their countries. Now, the best way a government can show its strength is to show that it cares for its fellow citizens around the world. 　　世上无难事，只怕有心人。写作都不是事。当然，功夫要用在平时，不要等着考前抱佛脚。以上就是沪江小编今天给大家分享的英语四级好成绩。

　　随着社会的发展，现在英语四级的作文考试也更具丰富性，很多人为了提高自己的写作能力，下了很大的功夫，如果能在英语四级，作文考试中取得高分，成了很多人思考的一个问题，对于很多中国的学生来说，英语四级真题作文范文，是他们，借鉴，的。毕竟中英语四级的作文考试也更具丰富性，很多人为了提高自己的写作能力，下了很大的功夫，如果能在英语四级国有句话，背会唐诗三百首不会写来也会吵，而今天沪江的小编在这里给大家带来的就是英语四级真题作文范文，欢迎大家家阅读。 　　绿色消费 　　Green Consumption 　　1.绿色消费的概念在中国日渐流行 　　2.中国推行绿色消费还存在许多困难 　　3.如何解决这个问题 　　参考范文： 　　Green Consumption

四级考试结束了，很多人都感到了作文题目的难度。所以，很多人考试之后都去搜索作文的答案，看看自己写的作文和范文有多大差别。下面是两篇四级真题的高分范文，同学们可以参照一下，与自己写的文章对照一下。看看自己写的怎么样。 四级作文第一篇 For this part, you are allowed 30 minutes to write an essay. Suppose you have two options upon graduation: one is to work in a state-owned business and the other in a joint venture.

现如今随着我国综合国力的不断发展，与其他国家的交流也在不断深入，英语也不断的融入进我们的生活中。而英语四级考试对于大学生而言更是必须通过的一门考试，证明了我们的英语水平。以下部分2016年英语四级的部分真题，希望大家可以认真研究，对大家有所帮助。 Part I Writing (30minutes) (请于正式开考后半小时内完成该部分，之后将进行听力考试) Directions：For this part， you are allowed 30 minutes to write an essay 。Suppose you are two options upon graduation

竟有多大？写给对ACCA仍不了解的童鞋们 2017年最新ACCA考试报名时间表及考试时间 ACCA学历项目：英国伦敦大学专业会计硕士（UOL）学位申请 ACCA会员权利 & 义务知多少 付出最会给你带来意想不到的收获 | ACCA学员分享 答案 中级会计实务 【正确答案】 错 【答案解析】 报告期内增加子公司，在编制现金流量表时，应当区分同一控制下的企业合并增加的子公司和非同一控制下的企业合并增加的子公司两种情况。因同一控制下企业合并增加的子公司，在编制合并现金流量表时，应当将该子公司合级并当期期初至报告期末的现金流量纳入合并现金流量表;因非同一控制下的企业合并增加的子公司，在编制合并现金流量表时，应当将该子公司购买日至报告期末的现金流量纳入合并现金流量表。 中级经济法 【正确答案】A 【答案解析】 (1)自2017年1月1日至2019年12月31日，对年应纳税所得额低于50万元(含50万元)的小型微利企业，其所得减按50%计入应纳税所得额，按20%的税率缴纳企业所得税。(2)甲企业2017年度应纳企业所得税税额=25×50%×20%=2.5(万元)。 中级财务管理 【正确答案】A,B,C 【答案解析】 普通年金现值系数×资本回收系数=1，普通年金终值系数×偿债基金系数=1，因此选项D的说法不正确。