题目内容
（请给出正确答案）
This plant can’t be exposed()strong sunshine.
A. in
B. to
C. by
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From the text we can infer a horticulturist is person engaged in ______.
A．growing plants
B．raising birds
C．cutting plants
D．studying the death cause of plants
Last summer I found, in the rock garden, a tiny little plant that I could not immediatelyrecognize. I knew I didn&39; t plant it and Denise said she didn&39; t either. We decided to let it continuegrowing until we could find out what it was.
Weeks passed and as I made my way back to the strange plant, it appeared to&39;be a sunflower. Itlooked thin and tall with only one head on it. I decided to baby it along and weed(除草) around it.As I pulled rocks from the area to get to the weeds, I noticed something unusual. The sunflower hadnot started where I saw it begin. It actually had begun under a big rock and grown under and around it to reach the sun.
If a tiny little sunflower didn&39; t let a big rock stand in its way of developing, we too have theability to do the same thing. If we believe in ourselves like that little sunflower, we can reach wherewe aim to go and get what we need for growth.
We need to believe in ourselves knowing we have the ability to achieve our goals. Like thesunflower, it knew it had the ability to get over the rocks because it had faith in itself that it wouldsucceed. Stand tall like the sunflower and be proud of who and what we are,then other things will beginto support us. We will find a way to go under or around any "rocks" in order to realize our goals.
Why did the family plant flowers in the "rock garden"？
A.To attract visitors.
B.To remove the rocks.
C.To please their neighbors.
D.To make the area colorful.
The author let the tiny plant continue growingA.to see how long it could live
B.to see how big it could grow
C.to find out what it actually was
D.to know if his wife had planted it
Why did the author think the sunflower was unusual？A.It was very thin and tall.
B.It had only one head on it.
C.It grew on top of a big rock.
D.It began to grow under a rock.
What does the author want to say through the story？A.Rocks cannot prevent us from success.
B.Sunflowers are able to grow everywhere.
C.We should take good care of the rock gardens.
D.We can get over difficulties if we trust ourselves.
请帮忙给出每个问题的正确答案和分析，谢谢！
A.Multiple plants
B.Multiple storage locations of a plant
C.Multiple subcontractors
D.One subcontractor
E.One plant
A.A plant can be directly assigned to just one reference purchasing organization
B.A plant can be directly assigned to just one purchasing organization
C.You can assign only one standard purchasing organization to a plant
D.You can assign a plant directly to a controlling area.
(a) IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidance on the use of accounting policies and accounting estimates.
Required:
Explain the basis on which the management of an entity must select its accounting policies and distinguish, with an example, between changes in accounting policies and changes in accounting estimates. (5 marks)
(b) The directors of Tunshill are disappointed by the draft profi t for the year ended 30 September 2010. The company’s assistant accountant has suggested two areas where she believes the reported profi t may be improved:
(i) A major item of plant that cost $20 million to purchase and install on 1 October 2007 is being depreciated on a straight-line basis over a fi ve-year period (assuming no residual value). The plant is wearing well and at the beginning of the current year (1 October 2009) the production manager believed that the plant was likely to last eight years in total (i.e. from the date of its purchase). The assistant accountant has calculated that, based on an eight-year life (and no residual value) the accumulated depreciation of the plant at 30 September 2010 would be $7·5 million ($20 million/8 years x 3). In the fi nancial statements for the year ended 30 September 2009, the accumulated depreciation was $8 million ($20 million/5 years x 2). Therefore, by adopting an eight-year life, Tunshill can avoid a depreciation charge in the current year and instead credit $0·5 million ($8 million – $7·5 million) to the income statement in the current year to improve the reported profi t. (5 marks)
(ii) Most of Tunshill’s competitors value their inventory using the average cost (AVCO) basis, whereas Tunshill uses the fi rst in fi rst out (FIFO) basis. The value of Tunshill’s inventory at 30 September 2010 (on the FIFO basis) is $20 million, however on the AVCO basis it would be valued at $18 million. By adopting the same method (AVCO) as its competitors, the assistant accountant says the company would improve its profi t for the year ended 30 September 2010 by $2 million. Tunshill’s inventory at 30 September 2009 was reported as $15 million, however on the AVCO basis it would have been reported as $13·4 million. (5 marks)
Required:
Comment on the acceptability of the assistant accountant’s suggestions and quantify how they would affect the fi nancial statements if they were implemented under IFRS. Ignore taxation.
Note: the mark allocation is shown against each of the two items above.
Obama's success isn't all good news for black Americans
As Erin White watched the election results head towards victory for Barack Obama, she felt a burden lifting from her shoulders. "In that one second, it was a validation for my whole race," she recalls.
"I've always been an achiever," says White, who is studying for an MBA at Vanderbilt University in Nashville, Tennessee. "But there had always been these things in the back of my mind questioning whether I really can be who I want. It was like a shadow, following me around saying you can only go so far. Now it's like a barrier has been let down."
White's experience is what many psychologists had expected - that Obama would prove to be a powerful role model for African Americans. Some hoped his rise to prominence would have a big impact on white Americans, too, challenging those who still harbour racist sentiments. "The traits that characterise him are very contradictory to the racial stereotypes that black people are aggressive and uneducated," says Ashby Plant of Florida State University. "He's very intelligent and eloquent."
Sting in the tail
Ashby Plant is one of a number of psychologists who seized on Obama's candidacy to test hypotheses about the power of role models. Their work is already starting to reveal how the "Obama effect" is changing people's views and behaviour. Perhaps surprisingly, it is not all good news: there is a sting in the tail of the Obama effect.
But first the good news. Barack Obama really is a positive role model for African Americans, and he was making an impact even before he got to the White House. Indeed, the Obama effect can be surprisingly immediate and powerful, as Ray Friedman of Vanderbilt University and his colleagues discovered.
They tested four separate groups at four key stages of Obama's presidential campaign. Each group consisted of around 120 adults of similar age and education, and the test assessed their language skills. At two of these stages, when Obama's success was less than certain, the tests showed a clear difference between the scores of the white and black participants—an average of 12.1 out of 20, compared to 8.8, for example. When the Obama fever was at its height, however, the black participants performed much better. Those who had watched Obama's acceptance speech as the Democrats' presidential candidate performed just as well, on average, as the white subjects.After his election victory, this was true of all the black participants.
Dramatic shift
What can explain this dramatic shift？ At the start of the test, the participants had to declare their race and were told their results would be used to assess their strengths and weaknesses. This should have primed the subjects with "stereotype threat" – an anxiety that their results will confirm negative stereotypes, which has been shown to damage the performance of African Americans.
Obama's successes seemed to act as a shield against this. "We suspect they felt inspired and energised by his victory, so the stereotype threat wouldn't prove a distraction," says Friedman.
Lingering racism
If the Obama effect is positive for African Americans, how is it affecting their white compatriots (同胞)？ Is the experience of having a charismatic (有魅力的) black president modifying lingering racist attitudes？ There is no easy way to measure racism directly; instead psychologists assess what is known as "implicit bias", using a computer-based test that measures how quickly people associate positive and negative words—such as "love" or "evil"—with photos of black or white faces. A similar test can also measure how quickly subjects associate stereotypical traits—such as athletic skills or mental ability—with a particular group.
In a study that will appear in the Journal of Experimental Social Psychology, Plant's team tested 229 students during the height of the Obama fever. They found that implicit bias has fallen by as
A．Excited.
B．Victorious.
C．Anxious.
D．Relieved.
A.Without class types
B.Without plant
C.Without classification
D.Without conditions
From the article we can conclude that deadly night-shade is probably a kind of plant that is _______. A. colorfulB. poisonousC. ugly D. Both A and B
Though it began raining, the peasants ______ rice.
A．went on to plant
B．went on planting
C．kept to plant
D．didn't stop to plant
A withered plant might be rescued because ______.
A．it doesn't get enough water
B．it is repeatedly overwatered
C．it gives visible signal of dying
D．it dies slowly
