The main difference between the investigation and the previous ones is that ______.A.the r
What is the main difference between the two parts of the city?.
A. The colour of the buildings.
B. The age of the buildings.
C. The colour of the roofs.
D. The length of the streets.
A.an indemnifier takes up primary liability to the creditor
B.an indemnity must be evidenced in writing
C.a guarantee can be given orally or in writing
D.an indemnity would be unenforceable
A、students can move around in the classroom
B、students must keep silent while theatre audience
C、no memory work is needed for the students
D、the students must take part in their teachers' plays
A.What is the main idea of this paragraph?
B.Can you tell the difference between the two terms?
C.Can you retell the text we have learned last week?
D.Can you paraphrase the sentence in your own words?
Which is the main topic of this passage?
A.Modem ideas are beginning to influence the Eskimos.
B.Why are the Eskimos able to live in Arctic regions?
C.The Eskimos are adaptable.
D.Eskimos' way of life has not changed very much.
The role of women in Britain has changed a lot in this century, () in the last twenty years. The main change has been () giving women greater equality with men. Up to the beginning of this century, women seem to have had () rights. They could not vote and were kept at home. () , as far as we know, most women were happy with this situ ation. Today, women in Britain certainly () more rights than they used to. They were () the vote in 1919. In 1970 a law was passed to give them an equal () of wealth in the case of divorce, () the Equal Pay Act gave them the right of equal pay with men for work of equal value in the same year. Yet () these changes, there are still great difference in status between men and women. Many employers seem to () the Equal Pay Act, and the average working women is () to earn only about half that a man earns for the same job. () a survey, at present, only one-third of the country’s workers are () women. This small percentage is partly () a shortage of nurseries. If there were () nurseries, twice as many women might well go out to work
A.but
B.and
C.because
D.although
The scientist's knowledge must be exact.There is no room for half right or right just half the time.He must be as nearly right as the conditions permit.What works under one set of conditions at one time must work under the same conditions at other times.If the conditions are different,any changes the scientist observes in a demonstration must be explained by the changes in the conditions.This is one reason that investigations are important in science.Albert Einstein,who developed the theory of relativity,arrived at this theory through mathematics.The accuracy of this mathematics was later tested through investigations,Einstein's ideas were shown to be correct.A scientist uses many tools for measurements.Then the measurements are used to make mathematical calculations that may test his investigations.
1.What makes a scientist according to the passage?()
A.The tools he uses.
B.The way he uses his tools.
C.His ways of learning.
D.The various tools he uses.
2.The underlined part in the passage shows().
A.the importance of information
B.the importance of thinking
C.the difference between scientists and ordinary people
D.the difference between carpenters and people with other jobs
3.A sound scientific theory should be one that ().
A.works not only under one set of conditions at one time,but also under the same conditions at other times
B.does not allow any changes even under different conditions
C.can be used for many purposes
D.leave no room for improvement
4.The author quotes the case of Albert Einstein to illustrate().
A.that measurements are keys to success m science
B.that accuracy of mathematics
C.that investigations are important science
D.that the mathematical calculations may test his investigations
5.What is the main idea of the passage?()
A.The theory of relativity.
B.Exactness is the core of science.
C.Scientists are different from ordinary people.
D.Exactness and ways of using tools are the keys to the making of a scientist.
1.The marketing concept discussed in the passage is, in essence, ____________.
A.the practice of turning goods into money
B.making goods available for purchase
C.the customer-centred approach
D.a form. of persuasive salesmanshi
2.What was the main concern of industrialists before the marketing concept was widely accepted?()
A.The needs of the market
B.The efficiency of production
C.The satisfaction of the user
D.The preferences of the dealer
3.According to the passage, “to move as much of these goods as possible” (Lines 3-4, Para.I) means “_______________”.
A.to sell the largest possible amount of goods
B.to transport goods as efficiently as possible
C.to dispose of these goods in large quantities
D.to redesign these goods for large-scale production
4.What does the restoration of the Classic Coke best illustrate?()
A.Traditional goods have a stronger appeal to the majority of people
B.It takes time for a new product to be accepted by the public
C.Consumers with conservative tastes are often difficult to please
D.Products must be designed to suit the taste of the consumer
5.In discussing the marketing concept, the author focuses on ___________.
A.its main characteristic
B.its social impact
C.its possible consequence
D.its theoretical basis
Required:
(a) (i) Discuss the main weaknesses in the current standard on revenue recognition; (11 marks)
(ii) Discuss the reasons why it might be relevant to take into account credit risk and the time value of money in assessing revenue recognition. (5 marks)
Professional marks will be awarded in part (a) for clarity and expression of your discussion. (2 marks)
(b) (i) Venue enters into a contract with a customer to provide computers at a value of $1 million. The terms are that payment is due one month after the sale of the goods. On the basis of experience with other contractors with similar characteristics, Venue considers that there is a 5% risk that the customer will not pay the amount due after the goods have been delivered and the property transferred. Venue subsequently felt that the financial condition of the customer has deteriorated and that the trade receivable is further impaired by $100,000.
(ii) Venue has also sold a computer hardware system to a customer and, because of the current difficulties in the market, Venue has agreed to defer receipt of the selling price of $2 million until two years after the hardware has been transferred to the customer.
Venue has also been offering discounts to customers if products were sold with terms whereby payment was due now but the transfer of the product was made in one year. A sale had been made under these terms and payment of $3 million had been received. A discount rate of 4% should be used in any calculations.
Required: Discuss how both of the above transactions would be treated in subsequent financial statements under IAS 18 and also whether there would be difference in treatment if the collectability of the debt and the time value of money were taken into account. (7 marks)
2 They may have resisted Socrates' lesson. We do not. Several thousand years later, we are more wary of the enchantments of beauty. We not only split off—with the greatest facility—the "inside"(character, intellect) from the "outside" (looks); but we are actually surprised when someone who is beautiful is also intelligent, talented, good.
3 It was principally the influence of Christianity that deprived beauty of the central place it had in classical ideals of human excellence. By limiting excellence (virtus in Latin) to moral virtue only, Christianity set beauty adrift—as an alienated, arbitrary, superficial enchantment. And beauty has continued to lose prestige. For close to two centuries it has become a convention to attribute beauty to only one of the two sexes, the sex which, however fair, is always Second. Associating beauty with women has put beauty even further on the defensive, morally.
4 A beautiful woman, we say in English, but a handsome man. "Handsome" is the masculine equivalent of—and refusal of—a compliment which has accumulated certain demeaning overtones, by being reserved for women only. That one can call a man "beautiful" in French and in Italian suggests that Catholic countries—unlike those countries shaped by the Protestant version of Christianity—still retain some vestiges of the pagan admiration for beauty. But the difference, if one exists, is of degree only. In every modern country that is Christian or post-Christian, women are the beautiful sex—to the detriment of the notion of beauty as well as of women.
The author means ______ by "whole persons" in Para.
A.persons of beauty
B.persons of virtue
C.persons of excellence
D.none of the above