In some cases, different approaches to the same scientific problem lead ______ conflicting
A.at
B.to
C.of
D.for
A.at
B.to
C.of
D.for
The company is small but promising. ______I'll take the job.
A.In some cases
B.In that case
C.In case
D.In any case
A group of alumni(男毕业生), highly __31__ in their careers, got together to visit their old university professor. Conversation soon turned into __32__ about stress in work and life.
__33__ his guests coffee, the professor went to the kitchen and __34__ with a large pot of coffee and an assortment of cups - porcelain, plastic, glass, crystal, some
__35__ looking,some expensive, some exquisite - __36__ them to help themselves to the coffee.
When all the students had a cup of coffee in hand, the professor said: 'If you noticed, all the nice looking expensive cups were __37__, leaving behind the plain and cheap ones. __38__ it is normal for you to want only the best for yourselves, that is the __39__ of your problems and stress. Be assured that the cup itself __40__ no quality to the coffee. In most cases it is just more expensive and in some cases even __41__ what we drink.What all of you really wanted was coffee, not the cup, but you __42__ went for the best cups... And then you began __43__ each other's cups. Now __44__ this: Life is the coffee; the jobs, money and __45__ in society are the cups. They are just __46__ to hold and __47__ life, and the type of cup we have does not __48__, nor change the quality of Life we live. Sometimes, by concentrating only on the cup, we __49__ to enjoy the coffee God has provided us.' God brews the coffee, not the cups...
Enjoy your coffee! 'The happiest people don't have the best of everything. They just make the best of everything.'Live simply. Love generously.Care deeply.Speak kindly.Leave the __50__ to God.
A.established
B.prepared
C.devoted
D.defeated
Text Two
A.known
B.idea
C.feel
Phrases:
A.but it may 64__________like forever
B.a person may have no 65_________what is wrong
C.what is 66_________as panic disorder
A panic attack is a sudden feeling of terror. Usually it does not last long, __67__. The cause can be something as normally uneventful at driving over a bridge or flying in an airplane. And it can happen even if the person has driven over many bridges or flown many times before. A fast heartbeat. Sweaty hands. Difficulty breathing. A lightheaded feeling. At first __68___. But these can all be signs of ___69____. The first appearance usually is between the ages of eighteen and twenty-four. 1n some cases it develops after a tragedy. Like the death of a loved one, or some other difficult situation.
64、______
66
67
68
65
69
请帮忙给出每个问题的正确答案和分析,谢谢!
A.detected
B.caught
C.disclosed
D.revealed
Although they are brothers, they are entirely() each other .
A、get along well with
B、different from
C、satisfied with()
D、ashamed of
Many other lawyers represent only clients who can pay high fees. (76) All lawyers have had expensive and highly specialized training , and they work long, difficult hours for the money they earn. But what happens to people who need legal help and cannot afford to pay these lawyers' fees?
Public interest lawyers fill this need. Lisa, like other public interest lawyers, earns a salary much below what some lawyers can earn. Because she is willing to take less money, her clients need the help, even if they can pay nothing at all.
Some clients need legal help because stores have cheated them with faulty merchandise. Others are in unsafe apartments, or are threatened with eviction (驱逐,赶出) and have no place to go to. Their cases are called "civil" cases. Still others are accused of criminal acts, and seeking those public interest lawyers who handle "criminal" cases. (77) These are just a few of the many situations in which men and women who are public interest lawyers serve to extend justice throughout our society.
A person who needs and uses legal help is called a______.
A.lawyer
B.client
C.tenant
D.case worker
(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)
阅读材料,回答题。
Man cannot go on increasing his number at the present rate. In the next 30 years man will faca period of crisis. Some experts believe that there will be a widespread food___ 51 ____. Other experthink this is too pessimistic (悲观的), and that man can prevent things from___ 52 ____worse tha they are now. But remember that two thirds of the people in the world are under-nourished or stmving now.
One thing that man can do is to limit the___ 53 ____of babies born. The need for this is obvious but it is not easy to achieve. People have to be___ 54 ____to limit their families. In the countries of the population___ 55 ____, many people like big families. The parents think that this makes a bigger income for the family and ensures there will be someone in the family who will look___ 56 ____them in old age.
Several governments have___ 57 ____birth control policies in recent years. Among them are Japan, China, India and Egypt. In some cases the results have not been successful. Japan has been an___ 58____The Japanese adopted a birth control policy in 1921~3. People were___ 59 ____to limit their families. The birth rate fell from 34.3 per thousand per year to about 17.0 per year___ 60 ____ present.
________ 查看材料
A.Need
B.want
C.Absence
D.shortage