I can't help (to think) it (would be) fun (to play) such (an exciting) game with them.
A.to think
B.would be
C.to play
D.an exciting
The judge gave each man a stick _______.
A.to change back the farmer’s corn
B.to beat the thief
C.as a tool to find out the thief
D.so as to play a game together
下个月的演出计划在闹市中心体育场举行
A.The performance is due to be held in the downtown stadium next month
B.The game is due to be held in the downtown stadium next month
C.The play is due to be held in the downtown stadium next week
D.The performance is due to be held in the National Grand Theatre next month
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
(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)
1. Help your child communicate. Naturally outgoing kids have an easier time expressing their interest in other children than shy ones do. But you can help build this skill through practice. Ask your child about his favorite games and toys. Praise him for specifics when he shows interest in other people: "You were so nice to let Roger talk about his little dog. I am proud of you."
2. Keep play short and sweet. Parents should keep early play dates short, so no one gets too fired and everyone has fun. Schedule the next one soon after that, so kids can quickly build on their comfort foundation.
3. Know your child. If your child is bossy, talk with him and agree before hand on which toys will be shared and which ones should be put away because your child just can't seem to share them. If you have a shy child, match him with a younger child so he has a chance to be the leader.
4. Help your child help others. Encourage your child to be a better friend by helping him include others in play. If you see someone being excluded, don't ignore it. This is an opportunity to work on your child's ability to understand others. "Rachel is being left out. That must make her feel very sad. Can you think or a way to include her in the game?"
5. Help your kids help themselves. If your child is the one who's being ignored or treated badly, teach him to speak up.
Which word can best describe a child who is good at connecting?
A.Bossy.
B.Confident.
C.Proud
D.Showy.
There is usually a price for pleasure so mindless. In the case of TV golf, it is listening to the commentators analyze the players’ swings. What looks to you like a single, continuous, and not difficult act is revealed, via slow motion and a sort of virtual-chalkboard graphics, to be a sequence of intricately measured adjustments of shoulder to hip, head to arm, elbow to wrist, and so on. Where you see fluidity, the experts see geometry; what to you is nature is machinery to them—parallel lines, extended planes, points of impact. They murder to examine. Yet, apparently, these minutes and individualized measurements make all the difference between being able reliably to land a golf ball in an area, three hundred yards away, the size of a bathmat and, say, randomly hitting a car, which, let’s face it, only a fool would drive right next to a golf course. There is a major disproportion, in other words, between the straightforwardness of the game and the fantastic precision required to play it, a disproportion mastered by a difficult but, to the ordinary observer, almost invisible technique.
Short stories are the same. A short story is not as restrictive as a sonnet, but, of all the literary forms, it is possibly the most single-minded. Its aim, as it was identified by the modern genre’s first theorist, Edgar Allan Poe, is to create “an effect”—by which Poe meant something almost physical, like a sensation or an extreme excitement.
第31题:The author quotes his own experience with golf to show that _____.
[A] things are often not so simple and easy as they seem
[B] his experience with golf has been a frustrating failure
[C] that experience of his offered much for his later life
[D] apparent truths are more often than not unreliable
One country received its second-place medals with visible indignation after the hockey. There had been noisy scenes at the end of the hockey match, the losers objecting to the final decisions. They were convinced that one of their goals should not have been disallowed and that their opponents' victory was unfair. Their manager was in a rage when he said, "This wasn't hockey. Hockey and the International Hockey Federation are finished." The president of the Federation said later that such behavior. could result in suspension of the team for at least three years.
The American basketball team announced that they wouldn't yield the first place to Russia, after a disputable end to their contest. The game had ended in disturbance. It was thought at first that the United States had won, by a single point, but it was announced that there were three seconds still to play. A Russian player then threw the ball from one end of the court to the other, and another player popped it into the basket. It was the first time the USA had ever lost an Olympic basketball match. An appeal jury debated the matter for four and a half hours before announcing that the result would stand. The American players then voted not to receive the silver medals.
Incidents of this kind will continue as long as sport is played competitively rather than for the love of the game. The suggestion that athletes should compete as individuals, or in non-national teams, might be too much to hope for. But in the present organization of the Olympics there is far too much that encourages aggressive patriotism.
According to the author, recent Olympic Games have______.
A.created goodwill between the nations
B.bred only false national pride
C.barely showed any international friendship
D.led to more and more misunderstanding and hatred
B
Last fall was a first-of-its-kind season. I did not arrange (安排) any after-school classes formy children. No swimming.'No music lessons. No play dates. Nothing.
Once they finished their homework, they were free to do what they pleased, but only onehour of TV. In the beginning, my sons, Ben, 11, and Nick, 9, were anxious about this sudden,unplanned freedom. I had to, push them out of the door with a ball, a bike, and so on. "Play? Iordered.
I learned that this new plan takes time, patience and a lot of faith in the theory that havingexcellent grades isn't really important.
When my older kids, now in college and high school, were young, I brought in the rules ofmodern parenting. They are unspoken, but followed carefully. First, you must let your childhave a variety of activities. After all, you never know where you'll find a genius (天才). Second, if the child shows the slightest talent (才能), the activity must be pushed with lessons, special coaching (辅导) and practice of several days a week. Every minute should be taken and every minute has a purpose. That was really too much for my children.
Now with the new plan, we told stories, We listened to music. And' the. kids played with bikes, balls, and whatever was handy. Nobody kept score. In fact, the boys played outside so much that the lawn was worn down to the soil in places. They've made friends with those who come from all over the neighbourhood to play games.
We like those peaceful evenings. Ben and Nick have a good time this fall, MaYbe that's because the time offhas allowed us to enjoy each other's company;
40.What was new for the family last fall?
A. The children began to learn music when school was over.
B. The writer arranged no' extra lessons for the children.
C.The writer found no time to play with the sons.
D. The children had nothing toclo alter schooli
When Biggo Manufacturing (a public listed company) needed to build an extension to its factory, it obtained planning permission to build it on an adjacent field. The local government authority was keen to attract the new jobs that would go with the expansion and so granted the permission despite the objections of a number of residents, who were concerned that the new factory extension would mean the loss of a children’s play area.
When the board of Biggo met after the building approval had been given, the chief executive read out a letter from Albert Doo, leader of the local government authority, saying that although permission to build had been given, the company should consider making a sizeable contribution towards creating a new children’s play area in a nearby location. Mr Doo said that Biggo ‘should recognise its social responsibility’. He said that the company should consider itself a citizen of society and should, accordingly, ‘recognise its responsibilities as well as its legal rights’.
One of Biggo’s directors, Robert Tens, said he thought the request was entirely reasonable given the displacement of the play area. He also said that they could use the donation strategically to help cultivate the company’s reputation locally to help in future recruitment. It might also, he said, help to reduce resistance to any future expansion the company might need to make.
Margaret Heggs, in contrast, argued that the company should not make the donation as it was likely that company profits would be low in the current year. She said that the acquisition of the land and the gaining of planning permission were done through the normal legal channels and so the company had no further contractual or ethical duties to the local government, nor to the local community. She said that Biggo provided local employment and produced excellent products and so it was unreasonable for the request for a donation to have been made. ‘This board is accountable to the shareholders of Biggo and not to the local community or the local government authority’, she said.
Required:
(a) Explain the meaning of ‘rights’ and ‘responsibilities’ in the context of Biggo and describe how these terms are interpreted at the two ends of the Gray, Owen & Adams ‘continuum’. (10 marks)
(b) Justify, using evidence from the case, which of Gray, Owen & Adams’s positions are best described by the comments made by Robert Tens and also Margaret Heggs. (6 marks)
(c) Define ‘social responsibility’ as used by Albert Doo. Contrast how short and long-term shareholder interest perspectives may affect Biggo’s attitude to the requested contribution for the children’s play area. (9 marks)