Since 1919, November 11th has been Veterans Day.

Since November, some areas in East, Southeast, Central and South China have had to () the electricity from time to time to prevent the grid from crashing. 从十一月以来，在我国东部、东南部、中部和南部的一些地区已经不得不一次次的切断供电以防止电网突然毁坏。

A、switchof

B、switchoff

C、switchup

D、switchout

they had achieved a bumper harvest to show their gratitude to God and the Indians. Since 1863, it is celebrated on______.

A．November 31st

B．December 11th

C．the fourth Thursday of November

D．the fourth Thursday of December

听力原文： A student from Vietnam's capital of Hanoi has just been hospitalized after showing bird flu symptoms, and his specimens are being tested for bird flu virus strain H5N1, local media reported Monday.

The 28-year-old student from Dong Da district, who had eaten chicken eggs, was admitted to the city-based Tropical Disease Institute on November 11 with symptoms of higher fever and breathing difficulty, newspaper Pioneer reported.

The results of the bird flu virus testing are expected to come out on Monday.

Since early this year, the institute has received over 130 cases of acute pneumonia with symptoms of fever, breathing difficulty and chest pain, of whom about 20 percent have been confirmed to contract HiN1.

Vietnam has detected 65 human cases of bird flu infections, including 22 fatalities, in 25 cities and provinces since December 2004, the Vietnamese Health Ministry announced on November 11, noting that the accumulated numbers of bird flu infections and fatalities since December 2003 are 92 and 42, respectively.

Since October 1, bird flu has been spotted in 10 localities in northern, central and southern localities, namely, Bac Lieu, Dong Thap, Quang Nam, Bac Giang, Thanh Hoa, Hanoi, Hai Duong, Ninh Binh, Hung Yen and Hai Phong, killing and leading to the forced of nearly 33,000 fowls.

Previous outbreaks starting in December 2003 have killed and led to the forced culling of some 46.6million fowls in Vietnam, causing losses of 221.5 million US dollars.

(33)

A．Monday.

B．Tuesday.

C．Wednesday.

D．Friday.

SECTION C NEWS BROADCAST

Directions: In this section, you will hear several news items. Listen to them carefully and then answer the questions that follow.

听力原文： More than ten thousand film and television writers in the United States have been on strike since November fifth. Work has stopped on many TV shows and movies.

The international market for American entertainment means that Americans are not the only ones watching and waiting for a settlement.

This week, the Hollywood Foreign Press Association announced nominees for its Golden Globe Awards next month. This is supposed to be an exciting time in Hollywood: the awards season, leading up to the Academy Awards in February.

Why Americans are not the only ones waiting for a settlement for the writers strike since November 5th？

A．Because the strikes happened not only in the United States, but also in other countries.

B．Because the problems has to be solved with the help from the international world.

C．Because the writers strike not only for the American writers.

D．Because American entertainments have an international market.

Financed and Operated by the Niagara Falls Lighting-up Board since 1925

January 1 to January 21 9:00 pm ～ Midnight

5:00 pm ～ Midnight August 21 to September 30

January 22 to February 28 8:30 pm ～ Midnight

6:30 pm ～ 10:00 pm. November 1 to November 15

March 1 to March 31* 6:30 pm ～ 11: 30 pm

7:00 pm ～ 10:00 pm November 16 ～ December 30

April 1 to April 30* 5:00 pm ～ Midnight

8:30 pm ～ 11:00 pm December 31

May 1 to August 15 5:00 pm ～ 1:00 am

*During the months of March & April, the Falls will be lit up until midnight on Fridays, Saturdays and Sundays only.

When will be the Falls let up？

A．Saturday midnight in March.

B．Monday midnight in April.

C．11: 20 pm. Wednesday in April.

D．10:30 pm. Tuesday in March

ghth novel, Love, but it is also the tenth anniversary of her Nobel Prize for Literature. Morrison is the first black woman to receive a Nobel Prize, precedented in literature by only two black men: Wole Soyinka, the Nigerian playwright, poet and novelist, in 1986; and Dereck Walcott, the Caribbean-born poet, in 1992. But Morrison is also the first and only American-born Nobel laureate for literature since 1962, the year novelist John Steinbeck received the award.

The blacks who received Nobel Prizes for Literature are:

A．Toni Morrison and Dereck Walcott.

B．Toni Morrison, John Steinbeck and Wole Soyinka.

C．Toni Morrison, Dereck Walcott and Wole Soyinka.

D．Toni Morrison, Dereck Walcott and John Steinbeck.

Milltown Community Theater

Board Meeting Minutes

Sunday, November 16

Milltown Public Library

OPENING: President Eliot Rogers conducted the meeting. He introduced the new board member, Anita Russell. Ms. Russell has volunteered at the theater since its beginning. She most recently worked to successfully secure financial support for next season's productions.

MINUTES: Minutes from the September 28 meeting were approved with minor corrections.

FINANCIAL REPORT: The financial statements from October were reviewed by Patty Schmidt, Treasurer. She explained that recent reductions noted in the operating fund were due to a rise in the price of heating oil. Schmidt noted that a grant has been received from the Acme Savings Bank. These funds will be used to initiate a summer program for children.

DEVELOPMENT COMMITTEE: Members of the committee led discussions of recent attempts to obtain new grants, other fund-raising possibilities, and an initiative to attract publicity for the theater through local businesses.

NEXT BOARD MEETING: The next meeting of the board will be on Sunday, January 25, at 2:00 P.M. in the Milltown Public Library.

Meeting adjourned at 3:45 p.m.

Respectfully submitted,

Nancy Fordham

Nancy Fordham

Who was in charge of conducting the meeting？

A．Eliot Rogers

B．Anita Russell

C．Patty Schmidt

D．Nancy Fordham

To: Swichen King, General Manager

From: Samantha Louis, Office Manager

Date: November 28th, 2009

Subject: Purchase of a Microwave Oven

1. Introduction

At the monthly staff meeting on Wednesday, 26 November 2009, you requested information about the possible purchase of a microwave oven. I would now like to present these details.

2. Background

Since the move to the new office in Kowloon Bay, the staff has difficulty in finding a nearby place to buy lunch.

3. Advantages

Providing a microwave oven in the pantry would enable staff to bring in their own lunchboxes and reheat their food. Also, staff members are less likely to return to work late after lunch.

4. Staff Opinion

A survey found that staff would like to use the microwave oven.

5. Cost

Details of suitable models are given below: Brand Model Price

Philip M903 $136

Sharpe R-3R29 $108

Sony 6145 X $124

6. Request

If this meets with your approval, we would appreciate it if you could authorize up to $15 for the purchase of the microwave oven.

Samantha Louis

What is the original reason of buying a microwave oven for the staff？

A．The General Manager requested to do so at the monthly staff meeting on Wednesday.

B．It is difficult for the staff to buy lunch due to their moving to the new office.

C．The staff often bring in their own lunchboxes and intend to reheat their food.

D．Staff members are used to returning to work late after lunch.

ts year end of 31 October

2005. The financial statements were authorised on 12 December 2005. The following events are relevant to the

financial statements for the year ended 31 October 2005:

(i) Ryder has a good record of ordinary dividend payments and has adopted a recent strategy of increasing its

dividend per share annually. For the last three years the dividend per share has increased by 5% per annum.

On 20 November 2005, the board of directors proposed a dividend of 10c per share for the year ended

31 October 2005. The shareholders are expected to approve it at a meeting on 10 January 2006, and a

dividend amount of $20 million will be paid on 20 February 2006 having been provided for in the financial

statements at 31 October 2005. The directors feel that a provision should be made because a ‘valid expectation’

has been created through the company’s dividend record. (3 marks)

(ii) Ryder disposed of a wholly owned subsidiary, Krup, a public limited company, on 10 December 2005 and made

a loss of $9 million on the transaction in the group financial statements. As at 31 October 2005, Ryder had no

intention of selling the subsidiary which was material to the group. The directors of Ryder have stated that there

were no significant events which have occurred since 31 October 2005 which could have resulted in a reduction

in the value of Krup. The carrying value of the net assets and purchased goodwill of Krup at 31 October 2005

were $20 million and $12 million respectively. Krup had made a loss of $2 million in the period 1 November

2005 to 10 December 2005. (5 marks)

(iii) Ryder acquired a wholly owned subsidiary, Metalic, a public limited company, on 21 January 2004. The

consideration payable in respect of the acquisition of Metalic was 2 million ordinary shares of $1 of Ryder plus

a further 300,000 ordinary shares if the profit of Metalic exceeded $6 million for the year ended 31 October

2005. The profit for the year of Metalic was $7 million and the ordinary shares were issued on 12 November

2005. The annual profits of Metalic had averaged $7 million over the last few years and, therefore, Ryder had

included an estimate of the contingent consideration in the cost of the acquisition at 21 January 2004. The fair

value used for the ordinary shares of Ryder at this date including the contingent consideration was $10 per share.

The fair value of the ordinary shares on 12 November 2005 was $11 per share. Ryder also made a one for four

bonus issue on 13 November 2005 which was applicable to the contingent shares issued. The directors are

unsure of the impact of the above on earnings per share and the accounting for the acquisition. (7 marks)

(iv) The company acquired a property on 1 November 2004 which it intended to sell. The property was obtained

as a result of a default on a loan agreement by a third party and was valued at $20 million on that date for

accounting purposes which exactly offset the defaulted loan. The property is in a state of disrepair and Ryder

intends to complete the repairs before it sells the property. The repairs were completed on 30 November 2005.

The property was sold after costs for $27 million on 9 December 2005. The property was classified as ‘held for

sale’ at the year end under IFRS5 ‘Non-current Assets Held for Sale and Discontinued Operations’ but shown at

the net sale proceeds of $27 million. Property is depreciated at 5% per annum on the straight-line basis and no

depreciation has been charged in the year. (5 marks)

(v) The company granted share appreciation rights (SARs) to its employees on 1 November 2003 based on ten

million shares. The SARs provide employees at the date the rights are exercised with the right to receive cash

equal to the appreciation in the company’s share price since the grant date. The rights vested on 31 October

2005 and payment was made on schedule on 1 December 2005. The fair value of the SARs per share at

31 October 2004 was $6, at 31 October 2005 was $8 and at 1 December 2005 was $9. The company has

recognised a liability for the SARs as at 31 October 2004 based upon IFRS2 ‘Share-based Payment’ but the

liability was stated at the same amount at 31 October 2005. (5 marks)

Required:

Discuss the accounting treatment of the above events in the financial statements of the Ryder Group for the year

ended 31 October 2005, taking into account the implications of events occurring after the balance sheet date.

(The mark allocations are set out after each paragraph above.)

(25 marks)

From: Brian West＜bwest@imail.com＞ To: James Woods＜customerservice@srphone.com＞ Re: Mobile Phone Service Date: December 20 Dear Mr. Woods, I am writing to let you know that there seems to be a problem with my most recent mobile phone bill. Since signing the contract on June 1st, I have been paying $65 every month. However, the bill in November was for $80. When I purchased my mobile phone at your store, I still remember that the contract provides for a fixed-rate service. Based on what I owed from June to October, it would seem that I was overcharged by $15. Please let me know if there was a change to the terms and conditions of the contract. I would appreciate it if you could look into the matter. Brian West

What is the purpose of the e-mail？

A．To purchase a new mobile phone.

B．To announce change in service plan.

C．To request a review of information.

D．To change terms of service.