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Under normal weather and sea conditions when securing a stack of containers with twist loc
A.Lashings are always required
B.One container
C.Two containers
D.Three containers
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A.Lashings are always required
B.One container
C.Two containers
D.Three containers
Climate, like weather, changes【27】time. It is true【28】these changes【29】a long time, but not as long as we might expect. Records show that over the centuries large portions of the earth have experienced great changes【30】climate.
(36)
A.effects
B.defects
C.infects
D.affects
Ⅲ. Cloze (20 points)
Directions: For each blank in the following passage, there are four choices marked A, B, C and D. Choose the one that is most suitable and mark your answer by blackening the corresponding letter on the answer sheet.
We are interested in the weather because it (21) us so directly—what we wear, (22) we do, and even how we feel. Geographers, however, are (23) interested in climate than in weather. Climate is the pattern of all the weather conditions over a long period of time. Generally (24) , climate (25) to these normal weather conditions, not (26) daily or yearly changes.
Climate, like weather, changes (27) time. It is true (28) these changes (29) a long time, but not as long as we might expect. Records show that over the centuries large portions of the earth have experienced great changes (30) climate.
21. A. effects
B. defects
C. infects
D. affects
(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only
shareholders, were offered an increased profit share in the enlarged business for a period of two years after the
date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will
be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at
30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
(ii) On 1 July 2006 Petrie introduced a 10-year warranty on all sales of its entire range of stainless steel
cookware. Sales of stainless steel cookware for the year ended 31 March 2007 totalled $18·2 million. The
notes to the financial statements disclose the following:
‘Since 1 July 2006, the company’s stainless steel cookware is guaranteed to be free from defects in
materials and workmanship under normal household use within a 10-year guarantee period. No provision
has been recognised as the amount of the obligation cannot be measured with sufficient reliability.’
(4 marks)
Your auditor’s report on the financial statements for the year ended 31 March 2006 was unmodified.
Required:
Identify and comment on the implications of these two matters for your auditor’s report on the financial
statements of Petrie Co for the year ended 31 March 2007.
NOTE: The mark allocation is shown against each of the matters above.
Black cats are generally considered lucky in Britain, even though they are 【B17】 witchcraft. It is 【B18】 lucky if a black cat crosses your path — although in America the exact opposite belief prevails. Finally, a commonly held superstition is that of touching wood 【B19】 luck. This measure is most often taken if you think you have said something that is tempting fate, such as "my car has never 【B20】 , touch wood?"
【B1】
A.broadly
B.widely
C.quickly
D.speedily
n rode off to a forest to see how the trees were growing.
In the aftemoon when they were about ten kilometers from their camp, It started to snow. More and more snow fell. Soon Bob could hardly see his hands before his face. He could not find the road. Bob knew there were two roads. One road went to the camp, and the other went to his house. But all was white snow. Everything was the same. How could he take his friends back to the camp?
Bob had an idea. The horses! Let the horses take them back! But what would happen if the horses took the road to his house? That would be a trip of thirty-five kilometers in such cold weather! It was getting late. They rode on and on. At last the horses stopped. Where were they? None of them could tell. John looked around. What was that under the tree? It was one of their tents!
1.John and his two friends went to the forest to watch the trees in the forest.()
2.They could not f1nd their way back because there was only one road to their camp.()
3.It is clear that they wanted the horses to take them to the camp.()
4.The horses stopped because they were tired after running for along way.()
5.The story happened at night when nothing could be seen.()
Muscles are stringly bundles of fibers varying from one five - thousand of an inch to about three inches. They have three unique characteristics, they can become shorter and thicker; they can stretch; and they can retract to their original positions. Under a high -powered microscope, muscle tissue is seen as long, slender cells with a grainy texture like wood.
More than half of a person' s body is composed of muscle fibers, most of which are involuntary, in other words, work without conscious direction. The voluntary muscles, those that we move consciously to perform. particular actions, number more than five hundred. Women have only 60 to 70 percent as much muscle as men for their body mass. That is why an average woman can' t lift as much, throw as far, or hit as hard as an average man.
According to the selection, the muscular sense is responsible for ______ .
A.the efficiency of our muscles
B.the normal breathing function
C.directing our muscles intelligently
D.the work of only our involuntary muscles
Hollywood (好莱坞) is a suburb of the city of Los Angeles (洛杉矶) in California. Until 1908 it was no more than a quiet village on the northern side of the city, but in that year William Selig, one of the first people to make films, set up a film-producing workshop (车间) in Los Angeles. By 1911 , David and William Horsely had set up another one in Hollywood, and at about the same time oil was discovered in the neighborhood. Thus Hollywood quickly became a big district given over to the film industry and to oil wells
The early makers of films found Hollywood a good place for their work because of its clear, sunny, rain-free weather, which allowed pictures to be taken all the year round. Also, it was known that every kind of scene needed for films, whether town, country, sea, desert or snow-capped mountains, could be found within the area of California. Today, when most films can be "shot" (拍摄) under cover by man made lighting, these advantages (优点) are not so important.
In spite of a drop in its importance, Hollywood remains a center of film production although now making more films for television than for the cinema.
David and William Horsely ______.
A.were the first to set up a film-producing workshop in Hollywood
B.discovered oil in and around Hollywood
C.followed William Selig to Hollywood and settled down there
D.turned Hollywood into a film producing center of the country
根据以下内容回答题:
No one knows for sure why birds migrate.One theory of migration says that ancient birds of the northern part of the earth were forced southward during the Ice Age,when ice covered large parts of Europe,Asia and North America.As the ice melted,the birds came back to their homelands,spent the summer,and then went south again in winter.Gradually,these comings and goings became habits,and birds now migrate though much of the ice has gone. Another theory proposes that the ancient home of all modern birds was the tropic areas.There lived so well that the region became overcrowded.Many species had to move northward.During the summer,these birds found plenty of room and food.In winter,however,food be-came scarce and they had to return to the south. A newer theory is that increasing daylight stimulates certain glands(腺)in the bird’s body and prepares it for migration.One scientist is able to make birds migrate in midwinter by expo-sing them for two months to artificial daylight.Recoveries of marked birds indicate that they fly north as soon as they are set free.The conclusion is that the urge to migrate is determined by changes in the bird’s body which take place under seasonal changes in the length of daylight. This theory would account for the fact that not all birds migrate at the same time.Each sDecies seems to have its own schedule.The theory would also account for the regular time and rou‘tes of migration.Birds arrive at a given place year after year.Unfavorable weather delays them only a few days.Total hours of daylight,rather than weather,start them on the way. How birds find their way to the same place year after year and why they follow their own Darticular route are still mysteries.They evidently do not follow known landmarks,for many young birds migrate alone without the help of experienced adults.
We can conclude from the first paragraph that__________ .
A.during the Ice Age,the whole Europe was covered with ice
B.the south used to be the homelands of all birds
C.scientists can confidently explain why birds migrate now
D.migration of birds can be explained by the change of ice on earth
The means of communication are too numerous and varied for systematic classification; therefore, the analysis must begin with the means of receiving communication. Reception of communication is achieved by our senses. Sight, hearing, and touching seem to play the most important roles. Smell and taste play very limited roles, for they cannot receive intellectual expression from fully developed systems of sings and symbols.
Examples of visual communication are gesture and imitation. Although both frequently accompany speech, there are systems that rely solely on sight, such as those used by deaf, and dumb persons. Another means of communicating visually is by signals of fire, smoke, flags, or flashing light. Feelings may be simply communicated by touch, such as by handshaking or backslapping, although a highly developed system of hand-stroking has enabled blind, deaf, and dumb persons to communicate intelligently. Whistling to someone, applauding in a theater, and other forms of communication by sound rely upon the ear as a receiver. The most fully developed form. of auditory communication is, of course, the spoken language.
The means of communication mentioned so far have two features in common: they last only a short time, and the persons involved must be relatively close to each other. Therefore, all are restricted in time and space.
1、Reception of communication______ .
A、is more important than sending messages
B、 depends on two persons
C、 involves use of the senses
D、 play only limited roles
2、Applauding is specifically mentioned as an example of ______.
A、communication by sound
B、 gesture and imitation
C、 communication by sending a message
D、 communication between the listener and speaker
3、Persons who cannot see, hear, or speak are able to communicate through ______.
A、gesturing
B、handshaking
C、smelling
D、hand-stroking
4、The author specifically mentions that speech is______
A、often used when other means are impossible
B、necessary for normal communication
C、the only highly developed system of communication
D、the most developed form. of communication based on hearing
5、According to the passage, means of communication _________
A、can develop quickly if there is enough time and space
B、all have the same features
C、have some limitations even if they are fully developed
D、depend on the persons involved