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[单选题]

Which season is it now?（）。

A.Spring

B.Winter

C.Summer

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发布时间：2023-02-11

更多“Which season is it now?（）。”相关的问题

第1题

______Spring（）

A.Which is the first season in a year

B.What can you do in spring

C.What colour is spring

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第2题

________（）

A.Why do you like summer

B.What do you do in summer

C.Which season do you like best

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第3题

Which of the following statements is NOT mentioned in the passage？ A. The climate is

Which of the following statements is NOT mentioned in the passage？

A. The climate is associated with man's intelligence.

B. People's creative thinking is changing from season to season.

C. That temperature affects one's creative thinking has been scientifically proved.

D. Autumn is the second best season for thinking.

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第4题

（a) Emcee, a public limited company, is a sports organisation which owns several football

(a) Emcee, a public limited company, is a sports organisation which owns several football and basketball teams. It has a financial year end of 31 May 2016. Emcee needs a new stadium to host sporting events which will be included as part of Emcee’s property, plant and equipment. Emcee therefore commenced construction on a new stadium on 1 February 2016, and this continued until its completion which was after the year end of 31 May 2016. The direct costs were $20 million in February 2016 and then $50 million in each month until the year end. Emcee has not taken out any specific borrowings to finance the construction of the stadium, but it has incurred finance costs on its general borrowings during the period, which could have been avoided if the stadium had not been constructed. Emcee has calculated that the weighted average cost of borrowings for the period 1 February–31 May 2016 on an annualised basis amounted to 9% per annum. Emcee needs advice on how to treat the borrowing costs in its financial statements for the year ending 31 May 2016. (6 marks)

(b) Emcee purchases and sells players’ registrations on a regular basis. Emcee must purchase registrations for that player to play for the club. Player registrations are contractual obligations between the player and Emcee. The costs of acquiring player registrations include transfer fees, league levy fees, and player agents’ fees incurred by the club. Often players’ former clubs are paid amounts which are contingent upon the performance of the player whilst they play for Emcee. For example, if a contracted basketball player scores an average of more than 20 points per game in a season, then an additional $5 million may become payable to his former club. Also, players’ contracts can be extended and this incurs additional costs for Emcee.

At the end of every season, which also is the financial year end of Emcee, the club reviews its playing staff and makes decisions as to whether they wish to sell any players’ registrations. These registrations are actively marketed by circulating other clubs with a list of players’ registrations and their estimated selling price. Players’ registrations are also sold during the season, often with performance conditions attached. Occasionally, it becomes clear that a player will not play for the club again because of, for example, a player sustaining a career threatening injury or being permanently removed from the playing squad for another reason. The playing registrations of certain players were sold after the year end, for total proceeds, net of associated costs, of $25 million. These registrations had a net book value of $7 million.

Emcee would like to know the financial reporting treatment of the acquisition, extension, review and sale of players’ registrations in the circumstances outlined above. (10 marks)

(c) Emcee uses the revaluation model to measure its stadiums. The directors have been offered $100 million from an airline for the property naming rights of all the stadiums for three years. There are two directors who are on the management boards of Emcee and the airline. Additionally, there are regulations in place by both the football and basketball leagues which regulate the financing of the clubs. These regulations prevent capital contributions from a related party which ‘increases equity without repayment in return’. The aim of these regulations is to promote sustainable business models. Sanctions imposed by the regulator include fines and withholding of prize monies. Emcee wishes to know how to take account of the naming rights in the valuation of the stadium and the potential implications of the financial regulations imposed by the leagues. (7 marks)

Required:

Discuss how the above events would be shown in the financial statements of Emcee under International Financial Reporting Standards.

Note: The split of the mark allocation is shown against each of the three issues above.

Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)

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第5题

Modem ideas are beginning to influence the Eskimos, but not enough to make much difference

to their way of life. They still spend the winter in igloos, the round huts that are built of snow frozen hard. They still travel on sleds that are pulled by dogs. The winter is too cold for hunting, so during that season they live on the stores of seal meat that they have killed in the summer. But seal meat is not the only kind of food that they eat. In summer they hunt bears and reindeer, a type of deer With long branching horns that is used for its milk, meat and skin. They also fish all the year round. The Eskimos who are hunters in summer are fishermen in winter. In winter they make holes in the ice and catch their fish through the holes that they have made. The Eskimos are adaptable. That is why they are able to live in Arctic regions.

Which is the main topic of this passage？

A．Modem ideas are beginning to influence the Eskimos.

B．Why are the Eskimos able to live in Arctic regions？

C．The Eskimos are adaptable.

D．Eskimos' way of life has not changed very much.

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第6题

根据以下内容回答题:Tracy McGrady is a real life superstar．He spent the summer traveling in

Europe，working with Adidas on his latest basketball shoe and playing with Team U．S．A．in an Olympic qualif-ying game．He also spent countless hours in the gym．“l work on things every day in the off-season．”says McGrady，24，an All．Star guard with the National Basketball Association’s Orlando Magic． Until McGrady was 17，few outside his tiny hometown knew of his skills．He was raised mostly by his grandmother in a rough part of town．Sports were his escapes．To gain more expo-sure for his basketball skills，McGrady transferred to play his senior season at Mount Zion Christian Academy in North Carolina．After leading the Mighty Warriors to a 26—2 record that season，McGrady was named Player of the Year by a national newspaper． At 18．McGrady was starring for Toronto by the end of his new players’season．But he wanted to become one of the NBA’s elite（精英），so he hired a trainer and began intense workouts．It’s not uncommon for McGrady，who signed with orlando in 2002，to shoot 200 jumpers after practice，grab a healthy bite to eat and go to work out with the Los Angeles Lakers’Shaquille o’Neal，who owns a home in orlando． “He’s stayed at a high level．”orlando coach Doc Rivers says of McGrady．“A lot of young players can play a good 20．minutes，or have a great month．Tracy does it all season on both ends．”To be that good takes a lot of work．To be better takes even more．McGrady is ready for the challenge，because he knows what he wants．“I don’t want to be one of those players that’s known for being a great player that never won a championship．”McGrady says．“l want a title．”

Which of the following teams has McGrady NOT so far played for？

A.Team U．S．A．

B.Los Angeles Lakers．

C.The Mighty Warriors．

D.Orlando Magic．

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第7题

Next time you feel the flu coming on, think twice before reaching for painkillers—they cou

ld do more【C1】______than good. With the flu season【C2】______way across Europe and North America, millions will be taking flu【C3】______, which commonly include painkillers. The general【C4】______advice in the UK and the US is to take painkillers. But although painkillers can make you feel better they also lower fever, which can make the virus【C5】______. The first analysis of the effect of this on the【C6】______shows that painkillers taken at current levels to【C7】______fevers could cause 2, 000 flu deaths each year in the US alone. Fever is thought to be a【C8】______against viruses, because many viruses find it hard to【C9】______above our normal 37 °C. Some studies have shown that lowering fever may【C10】______virus-related infections and increase the amount of virus we can【C11】______on to others. To find out what【C12】______this might have on a flu epidemic, David Earn and his colleagues【C13】______to a 1982 study which showed that ferrets, a【C14】______animal model for human flu produced more【C15】______flu virus if their fevers were lowered with painkillers. Earns team used these findings to estimate how much more virus people with【C16】______flu might produce if their fevers were【C17】______. With the help of a mathematical model, Earns team【C18】______their estimates to the number of people a year in the US who get flu,【C19】______fever and take the drugs. They found that painkillers as used in the US could be increasing the【C20】______of ordinary winter flu by up to 5 per cent.

【C1】

A．hurt

B．pain

C．harm

D．work

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第8题

season 汉语意思是：合适的（）

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第9题

Every culture and every country in the world celebrates New Year, but not everyone does it

the same way. The countries in North America and Europe welcome New Year on January the first. This practice began with the Romans in the Middle East, New Year is when spring begins. People in China and Vietnam celebrate it on the first day of the Spring Festival, which is the first day of their calendar based on the moon. Rosh Hashana, which is the Jewish (犹太人的) New Year, comes at the end of summer. The Hindus (印度教教徒 ) in India celebrate the first day of each season, so they have four New Years.

In all these cultures, there is a practice of making noise. People made noise in ancient times to drive away the evil spirits (妖精) from their homes. Today making noise is more of a custom than a religious rim

In the United States, many people stay up until midnight on New Year's Eve to watch the clock pass from one year to the next. Friends often gather together at a party on New Year's Eve, and when the new year comes, all ring bells, blow' whistles, sing songs, and kiss each other. A favorite Scottish song which everyone sings together is Auld Lang Sync. The words tell of old friends and good times.

In all cultures, New Year's Day is a time when people think of new beginnings. They want to make the coming year better than the last one. Many people in the United States make New Year resolutions. These are specific promises that they make to improve their behavior, change their habits, and become better people. There are many jokes about how a person keeps his or her New Year resolutions.

In ancient times, the practice of making noise was meant ______.

A．to keep the evil spirits away

B．to have fun

C．to celebrate the coming of the new year

D．to keep to a custom

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第10题

What ' s__favourite season（）

A.yours

B.you

C.your

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