第2题
(ii) Discuss whether gains and losses that have been reported initially in one section of the performance
statement should be ‘recycled’ in a later period in another section and whether only ‘realised’ gains and
losses should be included in such a statement. (9 marks)
第3题
Section A
Directions:In this section there are ten sequences,each with one word or phrase underlined. Choose the one from the four choices marked A,B,C and D that best keeps the meaning of the sentence. Then mark the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.
11. By advocating moderate change,they think that they can keep consumer costs low.
A. reasonable
B. radical
C. immediate
D. minimum
第4题
第5题
A.qualifications
B.education
C.work experience
D.references
第6题
Section A Dialogue Completion
Directions:In this section,you will read five short incomplete dialogues between two speakers,each followed by four choices marked A,B,C and D.Choose the answer that best suits the situation to complete the dialogue by marking the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHRET.
1. A:How about having lunch with me today,Paul?
B:
A. I’ll see you then.
B. Thanks a lot.
C. Sounds great.
D. I can come anytime.
第7题
此题为判断题(对,错)。
第8题
A.A revaluation gain on an investment property
B.Profit on sale of an investment
C.Receipt of a government grant
D.Gain on revaluation of a factory building
第9题
What is the female section of a tool joint called?
A.Stem
B.Pin
C.Box
D.Stand
第10题
第11题
A.low steel on the Huey P. Long Bridge
B.mean sea level
C.the local water table
D.the minimum dam control level