题目内容
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The statement "greenhouse worlds" (Line 7, Para. 3) most probably means ______ .
A．the world with greenhouse effect
B．the world with rich natural resource
C．the world without water
D．the world without plants
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更多“The statement "greenhouse worlds" （Line 7, Para. 3) most probably means ______ .A．the worl”相关的问题
A、British like porcelain china and sliver tea sets.
B、Oolong is best brewed in a clay pot.
C、Green tea is best enjoyed in a glass pot.
D、The most famous boccaro teapots are made in Jingdezhen in China.
A.A safe-water buoy will display red and white vertical stripes of reflective material
B.All reflective material is white because it is the most visible at night
C.A special-purpose mark will display either red or green reflective material to agree with its shape
D.A preferred-channel buoy displays either red or green reflective material to agree with the top band of color
A、Quotations
B、A brief story
C、The opposite opinion
D、An interesting statement
A.The cylinders must be stowed at least 10 horizontal feet from corrosive materials in the same space
B.Stowage in the upper deck-deck is considered to be the equivalent of "on deck" stowage for this cargo
C.The cylinders must have a red label for flammability and a green label for compressed gas
D.The cylinders may be protected from the radiant heat of the Sun by laying a tarp on them
Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
Why does a commuter (持火车月票的乘客) always look as if he has just been through a war？ Here is a story of a commuter.
Mr. Green gets up very early every day and eats a quick breakfast. Then he makes his wife drive him to the station. He arrives on time, b
If Mr. Green had got up several minutes later, he ______.
A．would have missed the train
B．might still have been able to catch the train
C．wouldn't be sad
D．would have been away from a war
Section B – TWO questions ONLY to be attempted
(a) Coate, a public limited company, is a producer of ecologically friendly electrical power (green electricity). Coate’s revenue comprises mainly the sale of electricity and green certificates. Coate obtains green certificates under a national government scheme. Green certificates represent the environmental value of green electricity. The national government requires suppliers who do not produce green electricity to purchase a certain number of green certificates. Suppliers who do not produce green electricity can buy green certificates either on the market on which they are traded or directly from a producer such as Coate. The national government wishes to give incentives to producers such as Coate by allowing them to gain extra income in this way.
Coate obtains the certificates from the national government on satisfactory completion of an audit by an independent organisation, which confirms the origin of production. Coate then receives a certain number of green certificates from the national government depending on the volume of green electricity generated. The green certificates are allocated to Coate on a quarterly basis by the national government and Coate can trade the green certificates.
Coate is uncertain as to the accounting treatment of the green certificates in its financial statements for the period ended 30 November 2012 and how to treat the green certificates which were not sold at the end of the reporting period. (7 marks)
(b) During the year ended 30 November 2012, Coate acquired an overseas subsidiary whose financial statements are prepared in a different currency to Coate. The amounts reported in the consolidated statement of cash flows included the effect of changes in foreign exchange rates arising on the retranslation of its overseas operations. Additionally, the group’s consolidated statement of cash flows reported as a loss the effect of foreign exchange rate changes on cash and cash equivalents as Coate held some foreign currency of its own denominated in cash. (5 marks)
Under the shareholder agreement, consensus is required with respect to:
– significant changes in the company’s activities;
– plans or budgets that deviate from the business plan;
– accounting policies; acquisition of assets above a certain value; employment or dismissal of senior employees; distribution of dividends or establishment of loan facilities
Coate feels that the consensus required above does not constitute a hindrance to the power to control Patten, as it is customary within the industry to require shareholder consensus for decisions of the types listed in the shareholders’ agreement.
(d) In the notes to Coate’s financial statements for the year ended 30 November 2012, the tax expense included an amount in respect of ‘Adjustments to current tax in respect of prior years’ and this expense had been treated as a prior year adjustment. These items related to adjustments arising from tax audits by the authorities in relation to previous reporting periods.
The issues that resulted in the tax audit adjustment were not a breach of tax law but related predominantly to transfer pricing issues, for which there was a range of possible outcomes that were negotiated during 2012 with the taxation authorities. Further at 30 November 2011, Coate had accounted for all known issues arising from the audits to that date and the tax adjustment could not have been foreseen as at 30 November 2011, as the audit authorities changed the scope of the audit. No penalties were expected to be applied by the taxation authorities.
Required:
Discuss how the above events should be accounted for in the individual or, as appropriate, the consolidated financial statements of Coate.
Note: The mark allocation is shown against each of the four events above.
Professional marks will be awarded in question 2 for the clarity and quality of the presentation and discussion. (2 marks)
Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
Why does a commuter(持火车月票的乘客) always look as if he has just been through a war？ Here is a story of a commuter.
Mr. Green gets up very early every day and eats a quick breakfast. Then he makes his wife drive him to the station. He arrives on time, but his train doesn't. When it finally comes, he squeezes on and finds there are no more seats. He has to stand with his bag between his knees. There is simply no room to put it down. Suddenly a cold wind hits him in the face. The window is broken! He remembers this summer. At that lime the same window didn't even open.
The conductor makes his way through the crowd and asks for the commuter's ticket. The ticket, of course, is buried deep in the poor man's breast pocket. He digs for it. The conductor waits impatiently.
Finally the train reaches the city. Mr. Green is already worn out. He says to himself, "My God, I feel as if I've been through a war!"
If Mr. Green had got up several minutes later, he ______.
A．would have missed the train
B．might still have been able to catch the train
C．wouldn't be sad
D．would have been away from a war
Black tea is fully fermented, so its leaves and tea soup are red.The flavour and aroma of black tea are rich and robust with a little bitterness.Famous black tea includes Qimen black tea, Tanyang Gongfu, etc.
Green tea is non-fermented and the tea soup is green.It has a more delicate and fresher flavour than black tea.Famous green tea includes West Lake Longjing Tea, Bi Luo Chun Tea, etc.
White tea, originated in Fujian Province, is probably the rarest tea.It is slightly fermented, just left to dry as it is.White tea has a lighter colour than other types of tea with a subtle flavor.
One of the most famous white teas is White Tip Silver Needle.
Oolong tea is partially fermented and has the most difficult tea processing.The result is a distinctive flavour, which combines the freshness of green tea and the mellowness of black tea.Famous oolong tea includes Tie Guan Yin, Da Hong Pao, etc.
Yellow tea is relatively unknown.It is fermented.In the tea processing, the leaves are mounded and dried by the heat of fermentation.The flavour is close to green and white teas.Famous yellow tea includes Junshan Yinzhen, Huoshan Huangya, etc.
Dark tea is post-fermented, which gives the leaves a dark black colour.The tea soup has a strong aroma with a thick and robust flavour.Famous dark tea includes Hunan dark tea, Yunnan Pu-erh tea, etc.
Choose the best answer A, B, C or D to complete each statement based on Passage B.
11._____ tea is non-fermented.
A.Yellow
B.Green
C.Black
D.White
12._____ tea is slightly fermented and the rarest kind of all.
A.Green
B.White
C.Yellow
D.Black
13._____ tea is partially fermented and combines the freshness of green tea and the mellowness of black tea.
A.White
B.Black
C.Yellow
D.Oolong
14.The flavour of _____ tea is similar to green and white teas.
A.white
B.black
C.yellow
D.oolong
15.The soup of _____ tea has a strong aroma with a thick flavour.
A.white
B.black
C.yellow
D.dark
Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
The process of recycling can give things not only a new life but, in some cases, a different one. Glass bottles, for example, can become drinking glasses.
First, the base is removed from the bottle. Then the bottle is turned upside down and the neck is attached to the base. The used bottle that would have been thrown away has now become a good-looking drinking glass.
It is not easy to make this happen, though. The biggest problem is how to attach the base to the neck of the bottle turned upside down.
Two South African businessmen, Sean Penrith and Philip Tetley, looked for a large glass manufacturer that could do it. But they had no luck. So they experimented for eight months. After many bottles were broken, they found a way.
Their company, called Green Glass, won a Business of the Year award in 1994. It was voted among the best new businesses in South Africa. The inventors received worldwide patent rights to own the process they developed.
More recently, the Green Glass idea has expanded into markets in Europe and the United States.
Green Glass U.K. says on its Website that it now makes 150,000 glasses per year. The factory in Cornwall, England, employs 10 people.
The company says it saves 90 percent of the energy normally used to make recycled glasses. The energy is saved because the glass is not melted. The glass is heated, however, to strengthen it.
The Green Glass process takes about three hours to make a bottle into a drinking glass. The bottle goes through seven machines, all designed and built by the company itself. Broken bottles cannot be used. So Green Glass U.K. says it must find bottles anywhere it can.
What is the main idea of the passage？
A．An Energy-saving way to recycle bottles into drinking glasses.
B．How to make drinking glasses.
C．Recycling gives used bottles a new life.
D．Green Glass received worldwide patent rights.
Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
I grew up knowing that I was different, and I hated it. When I started school my classmates made it clear to me how I must look to others: a little girl with an ugly lip. And I was deaf in one ear. I was sure that no one outside my family could love me. Then I entered Mrs. Green's second-grade class.
Mrs. Green was round and pretty. Everyone loved her. But no one came to love her more than I did. And for a special reason.
The time came for the annual (一年一度的)hearing test given at our school. The "whisper test" required each child to go to the classroom door, turn sideways, close one ear with a finger, while the teacher whispered something from the desk, which the child repeated. Then the same for the other ear. The teacher usually whispered things like "The sky is blue." or "Do you have new shoes？".
My time came. I turned my bad ear toward her, blocking the other just enough to be able to hear. I waited, and then came the words that God had surely put into her mouth, seven words that changed my life forever.
She said softly, "I wish you were my little girl."
Which of the following statements is TRUE according to the passage？
A．The teacher loved the little girl more than anybody else.
B．The teacher loved the little girl while her parents didn't.
C．The teacher was loved by the little girl only.
D．The teacher was loved by all the children in her class.
&8226;Look at the statements below and the following story.
&8226;Which text (A, B, C, D or E) does each statement (1-7) refer to？
&8226;For each statement (1-7), mark one letter (A, B, C, D or E) on your Answer Sheet.
&8226;You will need to use some of these letters more than once.
A
America's suburban shopping malls supply visitors with convenience and comfort—spacious walkways, piped-in music, a vast cornucopia of goods for every taste, and all under one roof.
B
Little wonder that affluent shoppers come in droves. Little wonder that others come as well, mugger, car thieves, child molesters, drug peddlers, pickpockets, shoplifters. Criminals are finding a lucrative stamping ground in the sprawling emporiums that dot U.S. suburbs.
"Malls are like great big jars of honey," says Police Chief Joseph Delaney of Paramus. "Lots of bees come buzzing in, stingers at the ready." Paramus, a New York City suburb of 26000 whose six malls draw nearly 200000 people on a typical Saturday, reported 8.9 million dollars in shopping enter crime losses last year.
C
It is crimes of violence that are causing the most alarm. Vast parking lots and mazes of stores offer good working conditions for criminals. Victims and booty are readily accessible, escape routes plentiful.
D
Just how many victims are claimed by shopping center crime, no one knows. But many business people are taking the threat seriously. Whether offences are big or small, it is clear that merchants have little interest in publicizing the trend. Comments Anthony Potter, a security consultant, "If shopping centres started reporting all the crimes that take place, nobody would shop there."
E
Hamilton, Ohio, lawyer David Green, who won 2 million dollars on behalf of a woman abducted from a mall parking lot and shot in the head, found that 43 serious crimes had occurred at the same site. "Bad guys know this is where to find women with money—vulnerable and alone." he says.
Indeed, most violence happens in parking areas, where shoppers can easily be taken by surprise. Reports Albert Sussman of the International Council of Shopping Centres. "People park their cars and are robbed by muggers, who can quickly find a place to hide."
Suburban shopping malls are convenient for suburban people.
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