Which position does Thierry Henry usually like to play in a football game?A.Wing.B.Striker
Which position does Thierry Henry usually like to play in a football game?
A.Wing.
B.Striker.
C.Goalkeeper.
D.Captain.
Which position does Thierry Henry usually like to play in a football game?
A.Wing.
B.Striker.
C.Goalkeeper.
D.Captain.
Which statement does nothing with English minister?
A.Hold some position in private and public companies
B.Decides the composition of the Cabinet
C.Carry out his office under the direction of the Prime Minister
D.Poor performance and misconduct may result in forced resignations
What does George Knight say about working in Australia?
A.He was surprised at how challenging the job was.
B.He enjoyed the responsibility which the position involved.
C.He adapted immediately to the foreign working environment.
What does Sean Bradley say about working in Australia?
A.He was surprised at how challenging the job wa
B.B He enjoyed the responsibility which the position involve
C.C He adapted immediately to the foreign working environmen
What the author mainly intends to tell us is that ______.
A.one's sleeping position has something to de with one's character
B.everyone has got both real and secret personalities
C.the position in which one goes to sleep is the most important one
D.when awake, one does not show one's secret personality
(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.
Required:
Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.
(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:
At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.
Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.
Required:
Prepare extracts from:
(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;
(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 5 marks (10 marks)
?Look at these sentences and the four paragraphs.
?Which clip (A, B, C and D)does each sentence 1-7 refer to?
?For each sentence 1-7, mark one letter (A, B, C or D) on your Answer Sheet.
?You will need to use some of the letters more than once.
A
Management Trainees
For this exciting position in the leisure industry we are seeking management trainees to develop excel-lent buying skills. Possibly a new graduate, the successful applicant may have experience with a big national retailer, but must certainly possess excellent negotiation and communication skills.
B
Marketing Executive
This important position has recently been created by one of the country's leading clothes manufactruers. It is an outstanding opportunity for a graduate with two years' experience in design or magazine publishing. The successful candidate will be given responsibility for a major, recently launched brand. It would be an advantage to have experience of promotional activities. Excellent fringe benefits on offer.
C
Product Manager
This company has at present about 30% of the market and a turnover of more than £ 500 million. The person appointed will have responsibility for a long-established product which is a household name. Experience in the insurance market is necessary and a background in accountancy would be helpful.
D
Group product Manager
This is a rare opportunity to work at a senior level for a market leader in the food industry, located in the north of the country. The person appointed will report directly to the Marketing Director and take full responsibility for a turnover in excess of £ 80 million and a team of three managers. Applicants need to have a minimum of five years' experience in product management. A market research qualification would be an advantage.
To get this job it is not necessary to have work experience.
听力原文: Dr. Williams in New York carried out a study of cats, which had fallen out of windows of apartment blocks. Nine out of ten survived a fall of two storeys or more. One cat fell from a flat on the thirty- second floor and only lost a tooth. Interestingly, the cats were most at risk from injury or death if they fell from the seventh floor. Falling from either a lesser or greater height gave them a better chance of survival.
What is the significance of the seventh floor? The study shows that this is the distance cats take to reach their terminal speed, i.e., the final speed that does not change once it is reached. After the seventh floor, it may be that they relax and spread out their legs like a flying squirrel. This would slow them down and allow their muscles to absorb more of the force of impact, which would reduce the damage.
Cats also have a very well-developed sense of balance. They can change position while falling so that they land on their feet. This has the advantage of spreading the force of impact with the ground over four legs and so does less damage to each leg.
(33)
A.Nine out of ten.
B.One third.
C.Elven out of thirty.
D.One fourth.
Canada lies in the north part of North America. It stretches (延伸) from the Atlantic Ocean to the Pacific Ocean. To the north is the Arctic Ocean. Canada is the world's second largest country. It takes up most of the northern part of the North American continent and covers about 6.6 percent of the total land of the earth.
Although large in area, Canada has a population of only a little over 29 million. There are only about six persons per square mile. Most of Canada is thinly inhabited(定居). Most of northern Canada is wilderness, forest of frozen Arctic wasteland. Nearly 80% of Canadians live in large cities near the border with the United States. 60% of the population is concentrated (集中) between Quebec City and the western end of Lake Ontario. Canada's largest city, Toronto, has a population of over 3.4 mil- lion, and the third largest city is Vancouver which has a population of over 1.3 million. Most Canadian cities are much smaller.
More than 44 percent of the population is British in origin(血统), and 28 percent is French in origin. Cultural and political differences between these two major groups have played an important. part in the country's history. Other European groups in Canada include Germans, Ukrainians, Italians, Dutch, Scandinavians, Hungarians, Russians and Poles. The non-white population, which is made up of Eskimos, Indians, Asians, and black, make up about 4 percent of the population.
What does the text mainly discuss on Canada?
A.The position, population and history of Canada.
B.The position, population and industry of Canada.
C.The position, population and different national races of Canada.
D.The position, history and different national races of Canada.
On the other hand, the theory is implausible because convection does not normally occur along lines, and it certainly does not occur along lines broken by frequent offsets or changes in direction, as the ridge is. Also it is difficult to see how the theory applies to the plate between the Mid-Atlantic Ridge and the ridge in the Indian Ocean. This plate is growing on both sides, and since there is no intermediate trench, the two ridges must be moving apart. It would be odd if the rising convection currents kept exact pace with them. An alternative theory is that the sinking part of the plate, which is denser than the hotter surrounding mantle, pulls the rest of the plate after it. Again it is difficult to see how this applies to the ridge in the South Atlantic, where neither the African nor the American plate has a sinking part.
Another possibility is that the sinking plate cools the neighboring mantle and produces convection currents that move the plates. This last theory is attractive because it gives some hope of explaining the enclosed seas, such as the Sea of Japan. These seas have a typical oceanic floor, except that the floor is overlaid by several kilometers of sediment. Their floors have probably been sinking for long periods.
It seems possible that a sinking current of cooled mantle material on the upper side of the plate might be the cause of such deep basins. The enclosed seas are an important feature of the earth's surface and seriously require explanation because, in addition to the enclosed seas that are developing at present behind island arcs, there are a number of older ones of possibly similar origin, such as the Gulf of Mexico, the Black Sea, and perhaps the North Sea.
According to the traditional view of the origin of the ocean basins, which of the following is sufficient to move the continental plates? ______
A.Increases in sedimentation on ocean floors.
B.Movement of mid-ocean ridges.
C.Sinking of ocean basins.
D.Differences in temperature under oceans and continents.
Inertial guidance systems are used today in airplanes, submarines, and spacecraft. They display for the pilot his pitch, roll and yaw angles, his heading, his speed, and his latitude and longitude. These are very important items to have readily available, whether one is in a high speed vehicle with very low visibility due to poor weather, or in a spacecraft traveling in lunar orbit. The main features of inertial systems are that they are automatic and do not require any external information. Thus, the pilot does not have to feed in any information except the original position and altitude. Inertial systems serve a need on fast moving vehicles moving in a three dimensional plane, where position information is required by the pilot almost constantly.
It can be interred from the article that an inertial guidance system is similar to
A.a gyroscope.
B.a high speed vehicle.
C.a navigator.
D.a submarine.