第1题
A.is … come
B.has been … came
C.is … have come
D.has been … have come
第2题
Test anxiety has been recognized as ______.
A.an excuse for haziness
B.the result of poor study habits
C.a real problem
D.something that cannot be changed
第3题
A、In terms of the concepts and categories used, a system of educational concepts, categories and concepts has been formed which specifically reflect the essence and law of education
B、There are mainly: the object of study, education has become a special research field
C、In terms of research methods, there is a scientifi'" research method
D、In terms of research results, some seialiedd and systematic works on pedagogy have appeared
第4题
My Dream
My dream has always been to work somewhere in an area between fashion and publishing. Two years beforegraduating from secondary school, I took a sewing and design course thinking that I would move on to a fashiondesign course. However, during that course I realised that I was not good enough in this area to compete with16
other creative personalities in the future, so I decided that it was not the right path for me. Before applying foruniversity I told everyone that I would study journalism, because writing was, and still is, one of my favouriteactivities. But, to be absolutely honest, I said it, because I thought that fashion and me together was just a dream -I knew that no one, apart from myself, could imagine me in the fashion industry at all!
第5题
Which Vitamin Boosts Brain Power?
Vitamin E has been touted for its anti-aging and anti-cancer benefits because, as an antioxidant, it counters the destructive action of molecules called free radicals. Now a study has shown vitamin E may also help the memory loss and impaired thinking that occurs in the elderly.
Researchers at the Rush Institute for Healthy Aging in Chicago conducted a three-year study involving nearly 3,000 people older than 65 to investigate the cognitive effects of vitamin E in food and supplements.
By comparing the average scores of four different tests of memory and perception, the researchers were able to track change in cognitive function with age. The participants also completed dietary questionnaires periodically, which enabled the researchers to determine their vitamin E intake.
The study found that the higher the intake of total vitamin E, the less change there was in the people's average test scores each year. And those men and women who consumed the most vitamin E had a 36 percent lower rate of decline in their average test scores than those who consumed the least vitamin E. Other antioxidants, such as vitamin A, carotene and vitamin C, had little effect on the results.
Those who took supplements but got little vitamin E from food appeared to have the same protective benefit from the vitamin as those who consumed high amounts of E in their diets, says Martha Clare Morris, an assistant professor at Rush-Presbyterian-St. Luke's Medical Center. Several clinical trials are underway to compare protection from cognitive decline in people taking a supplement or a placebo, she says. In this study, the majority who took a supplement reported taking 400 IU a day.
Vitamin E is
A.very popular among some people.
B.effective in memory enhancement.
C.very helpful to the elderly actions.
D.destructive in aging and cancers.
第6题
A.permit
B.allowance
C.permission
D.consent
第7题
heavy investment in licences and network infrastructure. Competition in the sector is fierce and technological
advances are a characteristic of the industry. Johan has responded to these factors by offering incentives to customers
and, in an attempt to acquire and retain them, Johan purchased a telecom licence on 1 December 2006 for
$120 million. The licence has a term of six years and cannot be used until the network assets and infrastructure are
ready for use. The related network assets and infrastructure became ready for use on 1 December 2007. Johan could
not operate in the country without the licence and is not permitted to sell the licence. Johan expects its subscriber
base to grow over the period of the licence but is disappointed with its market share for the year to 30 November
2008. The licence agreement does not deal with the renewal of the licence but there is an expectation that the
regulator will grant a single renewal for the same period of time as long as certain criteria regarding network build
quality and service quality are met. Johan has no experience of the charge that will be made by the regulator for the
renewal but other licences have been renewed at a nominal cost. The licence is currently stated at its original cost of
$120 million in the statement of financial position under non-current assets.
Johan is considering extending its network and has carried out a feasibility study during the year to 30 November
2008. The design and planning department of Johan identified five possible geographical areas for the extension of
its network. The internal costs of this study were $150,000 and the external costs were $100,000 during the year
to 30 November 2008. Following the feasibility study, Johan chose a geographical area where it was going to install
a base station for the telephone network. The location of the base station was dependent upon getting planning
permission. A further independent study has been carried out by third party consultants in an attempt to provide a
preferred location in the area, as there is a need for the optimal operation of the network in terms of signal quality
and coverage. Johan proposes to build a base station on the recommended site on which planning permission has
been obtained. The third party consultants have charged $50,000 for the study. Additionally Johan has paid
$300,000 as a single payment together with $60,000 a month to the government of the region for access to the land
upon which the base station will be situated. The contract with the government is for a period of 12 years and
commenced on 1 November 2008. There is no right of renewal of the contract and legal title to the land remains with
the government.
Johan purchases telephone handsets from a manufacturer for $200 each, and sells the handsets direct to customers
for $150 if they purchase call credit (call card) in advance on what is called a prepaid phone. The costs of selling the
handset are estimated at $1 per set. The customers using a prepaid phone pay $21 for each call card at the purchase
date. Call cards expire six months from the date of first sale. There is an average unused call credit of $3 per card
after six months and the card is activated when sold.
Johan also sells handsets to dealers for $150 and invoices the dealers for those handsets. The dealer can return the
handset up to a service contract being signed by a customer. When the customer signs a service contract, the
customer receives the handset free of charge. Johan allows the dealer a commission of $280 on the connection of a
customer and the transaction with the dealer is settled net by a payment of $130 by Johan to the dealer being the
cost of the handset to the dealer ($150) deducted from the commission ($280). The handset cannot be sold
separately by the dealer and the service contract lasts for a 12 month period. Dealers do not sell prepaid phones, and
Johan receives monthly revenue from the service contract.
The chief operating officer, a non-accountant, has asked for an explanation of the accounting principles and practices
which should be used to account for the above events.
Required:
Discuss the principles and practices which should be used in the financial year to 30 November 2008 to account
for:
(a) the licences; (8 marks)
第8题
ime the world cup soccer competition will be held in the United States. While millions play the game around the world, soccer or football has only recently become popular here. It is only in the last 30 years that large numbers of young Americans became interested in soccer. Now it is the fastest growing sport in the country. A recent study found that almost 18 million young boys and girls play soccer in the United States.
The study also found that soccer is beginning to replace more traditional games like American football as the most popular sport among students. And so, when the world cup begins next week, more than one million Americans are expected to go and see the teams play. Organizers say this year’s world cup will be the biggest ever. All the seats at most of the 52 games have already been sold.
Soccer has been played in the United States for a little more than one hundred years. But how did the sport come to this country? And how long has it existed in other parts of the world? No one knows exactly where the idea for soccer came from, or when people began playing the game. Some scientists say there is evidence that ball games using the feet were played thousands of years ago. There is evidence that ancient Greeks and Romans and native American Indians all played games similar to soccer.
Most experts agree that Britain is the birthplace of modem soccer. They also agree that the British spread the game around the world. Unlike the game today, which uses balls of man-made material or leather, early soccer balls were often made of animal stomachs. The rules of early soccer games also differed from those we have today.
1.Which of the following statements is NOT true according to the text?()
A.Americans were preparing for the world cup when the author wrote this article
B.More younger Americans became interested in soccer in the last 30 years
C.Soccer is the fastest developing sport in the world
D.The article was written before the world cup held in the United States
2.Which was the most popular sport as a traditional game among students?()
A.Basketball
B.American football
C.Soccer
D.Tennis
3.For how long has soccer been played in the United States?()
A.About a hundred years
B.About fifty years
C.Only recently
D.About thirty years
4.What is the author going to state in the next paragraph?()
A.There have been attempts to start a professional soccer organization in the U.S
B.In the 12th century soccer games in Britain often involved whole towns
C.Professional soccer grew quickly in Europe
D.Experts believed that the United States would win
第9题
The study began in 1948 to investigate the causes of heart disease. Since then, more tests have been added, including measures of loneliness and depression.
The new findings involved more than 5,000 people in the second generation of the Framingham Heart Study. The researchers examined friendship histories and reports of loneliness. The results established a pattern that spread as people reported fewer close friends.
For example, loneliness can affect relationships between next-door neighbors. The loneliness spreads as neighbors who were close friends now spend less time together. The study also found that loneliness spreads more easily among women than men.
Researchers from the University of Chicago, Harvard and the University of California, San Diego, did the study. The findings appeared last month in the Journal of Personality and Social Psychology.
The average person is said to experience feelings of loneliness about 48 days a year. The study found that having a lonely friend can add about 17 days. But every additional friend can decrease loneliness by about 5%, or two and a half days.
Lonely people become less and less trusting of others. This makes it more and more difficult for them to make friends—and more likely that society will reject them.
John Cacioppo at the University of Chicago led the study. He says it is important to recognize and deal with loneliness. He says people who have been pushed to the edges of society should receive help to repair their social networks.
The aim should be to aggressively create what he calls a "protective barrier" against loneliness. This barrier, he says, can keep the whole network from coming apart.
Besides loneliness, which of the following can also spread among people?
A.Friendship.
B.Happiness.
C.Depression.
D.Smoking.
第10题
The news comes as the World Bank is about to open its annual meeting in Washington—an event that has been troubled in recent years by protests that the Bank and its sister Institution, the International Monetary Fund (IMF 国际货币组织), have done too little for the world's poor. (80) The new economic research will not put an end to that dispute. Vast populations remain poor, and many still question the wisdom of World Bank policies. Nonetheless, the research findings are helpful to understand what policies should be followed by those institutions and hundreds of other development groups working very hard to hasten the pace of world economic progress. If dramatic gains are under way, the present policies—calling for open markets, free business activities, and tight monetary control—are working and correct.
But critics of IMF and World Bank policies maintain that such economic success stories as Japan, China, South Korea and Singapore are rooted in more than just "free" markets. These nations have managed to grow rapidly, and thereby reduce poverty, by limiting imports when their domestic industries were young, pushing exports to rich nations, and putting controls on purely international financial flows. They have been open to foreignowned factories but have often insisted that those investors share the knowledge and skill on modern technologies.
The word "plunged" in the first paragraph means ______.
A.decreased
B.climbed
C.increased
D.dropped into water
第11题
The American family is changing, not dying. It is becoming smaller, men and women are becoming more equal, and the divorce rate is higher. But despite the high divorce rate, marriage has never been more popular. The majority of divorced people remarry, but only 2% marry more than twice. Most marriages last a long time, and a large proportion of divorces are from teenage marriages. Depending on the specific situation, there’s often good reason for teenage marriages to break up.
There is no evidence that children receive less attention from mothers who work outside the home than from mothers working inside the home. So far the amount of educational or development time hasn’t varied very much, whether or not the mother works outside the home. In fact, working mothers try to make up for it by setting aside time only for their children.
The study shows that television is by far the most significant new childcare arrangement of this century. The most important activity for children up to age 14 is watching television.
School is the second most time-consuming activity for children. They spend an average of about 19 hours a week in school. A larger proportion of children go to school now than ever before, and they stay in school longer. Another big change is that the proportion of very young children in daycare centers (日托站) has almost doubled in recent years. Compared with these two dramatic changes in child activity, the changes caused by mothers working outside the home appear very small.
1.The main idea of this article is that _______.
A.he American family is dying
B.the American family is changing, but it is stronger than ever
C.young people today don’t want to get married
D.education has resulted in dramatic changes in the American family
2.Which of the following statements is NOT true?()
A.The majority of marriages last long
B.Working mothers devote less time to their children
C.Marriage is more popular than before
D.Many divorced people remarry
3.The author of this article believes that ________.
A.teenage marriages should be encouraged
B.the American family is here to stay
C.mothers should not work when their children are small
D.children should not watch so much television
4.What is the most significant new childcare arrangement of this century?()
A.The daycare center
B.Television
C.The school
D.Development time.
5.According to the writer, which two major factors have led to the belief that the American family is dying?()
A.Divorces are increasing and many teenage marriages break up
B.Children stay in school longer and mothers have little time to take care of them
C.The divorce rate is high and children care more about television than anything else
D.The divorce rate is high and working mothers neglect their children