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[主观题]
There were two small rooms in the house,（）served as a bathroom.
A、the smaller of which
B、the smallest of which
C、the smallest of them
D、smallest of that
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题目内容
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A、the smaller of which
B、the smallest of which
C、the smallest of them
D、smallest of that
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更多“There were two small rooms in …”相关的问题
(46)
A．looking for
B．and looked
C．look for
D．looked
We believe, however, that some two thousand million years ago, another star wandering through space, happened to come near our sun. Just as the sun and the moon raise tides on the earth, so this star must have raised tides on the surface of the sun. But they were very different from the small tides that are raised in our oceans; a large tidal wave' must have travelled over the surface of the sun, at last forming a mountain so high that we cannot imagine it. As the cause of the disturbance (动荡) came nearer, so the mountain rose higher and higher. And before the star began to move away again, its tidal pull had become so powerful that this mountain was torn to pieces and threw off small parts of itself into space. These small pieces have been going round the sun ever since. They are the planets (行星).
Millions of stars are______.
A．following a regular path in space
B．always travelling together
C．seldom wandering about in the universe
D．moving about without a fixed course
On this evening, however, she was standing at her living-room window, staring out at the SOLD notice in the small front garden. Her feelings were mixed. Naturally she was sad at the thought of leaving the house, as it was full of so many memories. But at the same time she was looking forward to spending her last years near the sea, back in the little seaside town where she had been born. With the money from the sale (出售) of the house, she had bought a little flat there.
She turned from the living room window, and looked round at the room. One or two pieces of furniture remained, covered with sheets (被单). The floor was bare boards, and all her pictures had been taken from the walls. There was a small fish-tank, with two goldfish circling in it. When asked why, her husband used to say, "It's nice to have something alive in the room." Since he had passed away, she had always kept some goldfish, had always had "something alive in the room".
Tim next morning, as her train was pulling out of the station, Mrs. Robson called to her daughter, "Kate, you won't forget to collect the goldfish, will you？ The children will love them. It's...""I know," Kate interrupted (打断) gently. "It's nice to have something alive in the room."
But in the little house, the two goldfish had stopped their circling. They were floating (漂浮) on the water, in the room with its bare boards and silent walls.
Mrs. Robson ______.
A．was a very proud person
B．was helpless
C．did not like asking people for favors
D．wanted to live without her husband
A.until 12 o'clock in the evening
B.until early next morning
C.all day and all night
D.until after 12 o'clock in the evening
Xiaoyan: Looking at their application forms, there are some very good people here with a lot of skills.The advertisement in the newspaper was good.
David：This one looks very intelligent.His CV says he was at Harvard and Bristol universities.Yes, they are all young and experienced.
Mark：Any attractive!
David：Do you mean good-looking in their photos, or attractive personality？
Mark：Personality, of course! We want someone relaxed and easygoing as well as bright.
David：Yes，we’re a small team, so to be friendly is important.
Xiaoyan: As well as personality, the important skills are web-design, website management, training skills and French, am I right？
1、The interviews last two days.()
2、There are four people on the shortlist of candidates.()
3、A candidate’s personality is more important than his or her skills.()
4、All four candidates were at Harvard and Bristol Universities.()
5、The team are looking for people with four skills: web-design, website, management, training skills and French.()
A.a woman was driving the car
B.someone was standing by a street lamp
C.a man and a woman were walking up the street
D.a woman was walking by herself up the street
For some minutes, all was quiet in the street. Then, from across the street, someone came walking.
It looked Like a man of middle height, dressed in a big raincoat, a soft hat and rubber-soled boots or shoes, and making little sound while walking; at most a soft, sliding sound.No one was in sight. it was a street with two rows of about fifty small houses, and there were three lamps on either side. The lamp nearest the child's house could be seen clearly, but the others were almost hidden by the smoke air. A car passed the end of the street and its lights showed faintly, but clearly enough to show the smooth skin of a woman's face. The car disappeared as the woman, wrapped up in her coat, reached the doorway of the child's house.
She put a key in the lock quickly, pushed the door open and stepped inside, then closed the door without looking round. She began to breathe hard.
She leaned against the door for a moment, then straightened up as if with an effort, and walked towards the door of the front room, the passage leading to the kitchen, and the narrow staircase. She hesitated outside the door, then went up the stairs, quickly but with hardly a sound.
There was enough light from the narrow hail to show the four doors leading off a small landing. She pushed each door open in turn and shone a torch inside, and the light fell upon beds, walls, furniture, a bathroom had-basin, a mirror which flashed brightness back; but this was not what the woman was looking for. She turned away and went downstairs, and hesitated again at the foot of the stairs, then turned towards the kitchen. Clearly there was nothing there, or in the small wash-room, that she wanted. Two rooms remained; the front room and a smaller one next to it. She opened the front room door. After a moment, she saw the child's bed and the child
36. The light of the car passing the end of the Street showed that _____.
A. a woman was driving the car
B. someone was standing by a Street lamp
C. a man and a woman were walking up the Street
D. a woman was walking by herself up the street
37. When the woman had closed the front door, she _____.
A. looked round quickly
B. started breathing again
C. rested before moving
D. walked straight towards the front room
38. The woman went upstairs _____.
A. in complete silence
B. alter hesitating for a moment
C. after looking inside the kitchen
D. as quickly as she could
39. When she was upstairs, the woman _____.
A. saw that there was a wash-basin in each room
B. noticed a mirror which she was looking for
C. found a torch inside one of the rooms
D. opened four different doors
40. Once she was in the house, the woman behaved as if what she was looking for _____.
A. might be in the kitchen
B. was more likely to be upstairs
C. would be easily seen by the light from the hall
D. would look frightening to a child
(a) Kayte operates in the shipping industry and owns vessels for transportation. In June 2014, Kayte acquired Ceemone whose assets were entirely investments in small companies. The small companies each owned and operated one or two shipping vessels. There were no employees in Ceemone or the small companies. At the acquisition date, there were only limited activities related to managing the small companies as most activities were outsourced. All the personnel in Ceemone were employed by a separate management company. The companies owning the vessels had an agreement with the management company concerning assistance with chartering, purchase and sale of vessels and any technical management. The management company used a shipbroker to assist with some of these tasks.
Kayte accounted for the investment in Ceemone as an asset acquisition. The consideration paid and related transaction costs were recognised as the acquisition price of the vessels. Kayte argued that the vessels were only passive investments and that Ceemone did not own a business consisting of processes, since all activities regarding commercial and technical management were outsourced to the management company. As a result, the acquisition was accounted for as if the vessels were acquired on a stand-alone basis.
Additionally, Kayte had borrowed heavily to purchase some vessels and was struggling to meet its debt obligations. Kayte had sold some of these vessels but in some cases, the bank did not wish Kayte to sell the vessel. In these cases, the vessel was transferred to a new entity, in which the bank retained a variable interest based upon the level of the indebtedness. Kayte’s directors felt that the entity was a subsidiary of the bank and are uncertain as to whether they have complied with the requirements of IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements as regards the above transactions. (12 marks)
(b) Kayte’s vessels constitute a material part of its total assets. The economic life of the vessels is estimated to be 30 years, but the useful life of some of the vessels is only 10 years because Kayte’s policy is to sell these vessels when they are 10 years old. Kayte estimated the residual value of these vessels at sale to be half of acquisition cost and this value was assumed to be constant during their useful life. Kayte argued that the estimates of residual value used were conservative in view of an immature market with a high degree of uncertainty and presented documentation which indicated some vessels were being sold for a price considerably above carrying value. Broker valuations of the residual value were considerably higher than those used by Kayte. Kayte argued against broker valuations on the grounds that it would result in greater volatility in reporting.
Kayte keeps some of the vessels for the whole 30 years and these vessels are required to undergo an engine overhaul in dry dock every 10 years to restore their service potential, hence the reason why some of the vessels are sold. The residual value of the vessels kept for 30 years is based upon the steel value of the vessel at the end of its economic life. At the time of purchase, the service potential which will be required to be restored by the engine overhaul is measured based on the cost as if it had been performed at the time of the purchase of the vessel. In the current period, one of the vessels had to have its engine totally replaced after only eight years. Normally, engines last for the 30-year economic life if overhauled every 10 years. Additionally, one type of vessel was having its funnels replaced after 15 years but the funnels had not been depreciated separately. (11 marks)
Required:
Discuss the accounting treatment of the above transactions in the financial statements of Kayte.
Note: The mark allocation is shown against each of the elements above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
palaces, temples, houses and factories) which attract visitors from home and abroad. Most of these tourist sites have
gift shops where visitors can buy mementos and souvenirs of their visit. These souvenirs often include cups, saucers,
plates and other items which feature a printed image of the particular tourist site.
The Universal Pottery Company (UPC) is the main supplier of these pottery souvenir items to the tourist trade. It
produces the items in its potteries and then applies the appropriate image using specialised image printing machines.
UPC also supplies other organisations that require personalised products. For example, it recently won the right to
produce souvenirs for the Eurasian Games, which are being held in Europia in two years time. UPC currently ships
about 250,000 items of pottery out of its factory every month. Most of these items are shipped in relatively small
packages. All collections from the factory and deliveries to customers are made by a nationwide courier company.
In the last two years there has been a noticeable increase in the number of complaints about the quality of these
items. The complaints, from gift shop owners, concentrate on two main issues:
(i) The physical condition of goods when they arrive at the gift shop. Initial evidence suggests that ‘a significant
number of products are now arriving broken, chipped or cracked’. These items are unusable and they have to be
returned to UPC. UPC management are convinced that the increased breakages are due to packers not following
the correct packing method.
(ii) Incorrect alignment of the image of the tourist site on the selected item. For example, a recent batch of 100 cups
for Carish Castle included 10 cups where the image of the castle sloped significantly from left to right. These
were returned by the customer and destroyed by UPC.
The image problem was investigated in more depth and it was discovered that approximately 500 items were
delivered every month with misaligned images. Each item costs, on average, $20 to produce.
As a result of these complaints, UPC appointed a small quality inspection team who were asked to inspect one in
every 20 packages for correct packaging and correct image alignment. However, although some problems have been
found, a significant number of defective products have still been delivered to customers. A director of UPC used this
evidence to support his assertion that the ‘quality inspection team is just not working’.
The payment system for packers has also been such an issue. It was established ten years ago as an attempt to boost
productivity. Packers receive a bonus for packing more than a target number of packages per hour. Hence, packers
are more concerned with the speed of packing rather than its quality.
Finally, there is also evidence that to achieve agreed customer deadlines, certain managers have asked the quality
inspection team to overlook defective items so that order deadlines could be met.
The company has decided to review the quality issue again. The director who claimed that the quality inspection team
is not working has suggested using a Six Sigma approach to the company’s quality problems.
Required:
(a) Analyse the current and potential role of quality, quality control and quality assurance at UPC. (15 marks)
Unlike most sports, which evolved over time from street games, basketball was designed by one man to suit a particular purpose. The man was Dr. James Naismith, and his purpose was to invent a vigorous game that could be played indoors in the winter.
In 1891, Naismith was an instructor at a training school, which trained physical education instructors for the YMCAs. That year the school was trying 【B1】______ up with a physical activity that the men could enjoy 【B2】______ the football and baseball seasons. None of the standard indoor activities 【B3】______ their interest for long. Naismith was asked to solve the problem by the school.
He first tried to 【B4】______ some of the popular outdoor sports, but they were all too rough. The men were getting bruised from tackling each other and 【B5】______ hit with equipment. So, Naismith decided to invent a game that would incorporate the most common elements of outdoor team sports without having the real physical contact. Most popular sports used a ball. So he chose a soccer ball because it was soft and large enough that it
【B6】______ no equipment, such as a bat or a racket to hit it. Next he decided 【B7】______ an elevated goal, so that scoring would depend on skill and accuracy rather than on 【B8】______ only. His goals were two peach baskets, 【B9】______ to ten-foot-high balconies at each end of the gym. The basic 【B10】______ of the game was to throw the ball into the basket. Naismith wrote rules for the game, 【B11】______ of which, though with some small changes, are still 【B12】______ effect.
Basketball was an immediate success. The students【B13】______ it to their friends, and the new sport quickly 【B14】______ on. Today, basketball is one of the most popular games 【B15】______ the world.
【B1】
A．to have come
B．coming
C．come
D．to come
