At any rate I did not succeed _______ myself understood by you.A. makingB. madeC. to ma
At any rate I did not succeed _______ myself understood by you.
A. making
B. made
C. to make
D. in making
At any rate I did not succeed _______ myself understood by you.
A. making
B. made
C. to make
D. in making
Seldom _________ any mistakes during my past five years of service here.
A.I would make
B.would I make
C.did I make
D.I did make
W: I got a terrible e-mail from Vincent. He doesn’t want to be my friend any more.
M: That must be hard on you. Cheer up! I’ll be with you.
Why did the woman get sad?
A.Because she received an apology letter.
B.Because she felt sick.
C.Because she lost a friend of hers.
D.Because she lost her mail.
I had an experience recently with someone admitting to me that he had made a mistake fifteen years ago. He told me he had been the manager of a certain store in the neighborhood where I grew up; and he asked me if I remembered the egg cartons (in many countries, eggs are sold by the dozen and are put in cartons). Then he related an incident(event, matter)and I began to remember unclearly the incident he was describing.
I was about eight years old at the time. I went into the store with my mother to do some shopping. On that particular day, I must have found my way to the food department where the incident took place.
There must have been a special sale on eggs that day because there were lots of eggs in dozen and half-dozen cartons. The cartons were put three or four feet high. I must have stopped in front of the piles of egg cartons. Just then a woman came by pushing her shopping cart and knocked off the cartons. For some reason, I decided it was up to me to put the eggs back together, so I went to work.
The manager heard the noise and came rushing over to see what had happened. When he appeared, I was on my knees looking at some of the cartons to see if any of the eggs were broken, but to him it looked as though I was the one who just did it. He severely reprimanded me and wanted me to pay for any broken eggs. I tried to explain, but it did no good. Even though I quickly forgot all about the incident, it is plain that the manager did not.
According to this passage, many people will have a good opinion of those who ______.
A.have never made any mistakes
B.often make mistakes but correct them in no time
C.admit their mistakes
D.forget other people's mistakes easily
Scramble, a public limited company, is a developer of online computer games.
(a) At 30 November 2011, 65% of Scramble’s total assets were mainly represented by internally developed intangible assets comprising the capitalised costs of the development and production of online computer games. These games generate all of Scramble’s revenue. The costs incurred in relation to maintaining the games at the same standard of performance are expensed to the statement of comprehensive income. The accounting policy note states that intangible assets are valued at historical cost. Scramble considers the games to have an indefinite useful life, which is reconsidered annually when the intangible assets are tested for impairment. Scramble determines value in use using the estimated future cash flows which include maintenance expenses, capital expenses incurred in developing different versions of the games and the expected increase in turnover resulting from the above mentioned cash outflows. Scramble does not conduct an analysis or investigation of differences between expected and actual cash flows. Tax effects were also taken into account. (7 marks)
(b) Scramble has two cash generating units (CGU) which hold 90% of the internally developed intangible assets. Scramble reported a consolidated net loss for the period and an impairment charge in respect of the two CGUs representing 63% of the consolidated profit before tax and 29% of the total costs in the period. The recoverable amount of the CGUs is defined, in this case, as value in use. Specific discount rates are not directly available from the market, and Scramble estimates the discount rates, using its weighted average cost of capital. In calculating the cost of debt as an input to the determination of the discount rate, Scramble used the risk-free rate adjusted by the company specific average credit spread of its outstanding debt, which had been raised two years previously. As Scramble did not have any need for additional financing and did not need to repay any of the existing loans before 2014, Scramble did not see any reason for using a different discount rate. Scramble did not disclose either the events and circumstances that led to the recognition of the impairment loss or the amount of the loss recognised in respect of each cash-generating unit. Scramble felt that the events and circumstances that led to the recognition of a loss in respect of the first CGU were common knowledge in the market and the events and the circumstances that led to the recognition loss of the second CGU were not needed to be disclosed. (7 marks)
(c) Scramble wished to diversify its operations and purchased a professional football club, Rashing. In Rashing’s financial statements for the year ended 30 November 2011, it was proposed to include significant intangible assets which related to acquired players’ registration rights comprising registration and agents’ fees. The agents’ fees were paid by the club to players’ agents either when a player is transferred to the club or when the contract of a player is extended. Scramble believes that the registration rights of the players are intangible assets but that the agents fees do not meet the criteria to be recognised as intangible assets as they are not directly attributable to the costs of players’ contracts. Additionally, Rashing has purchased the rights to 25% of the revenue from ticket sales generated by another football club, Santash, in a different league. Rashing does not sell these tickets nor has any discretion over the pricing of the tickets. Rashing wishes to show these rights as intangible assets in its financial statements. (9 marks)
Required:
Discuss the validity of the accounting treatments proposed by Scramble in its financial statements for the year ended 30 November 2011.
The mark allocation is shown against each of the three accounting treaments above. Professional marks will be awarded for clarity and expression of your discussion. (2 marks)
Our boat floated on (漂流) ,between walls of forest too thick to allow us a view of the land we were passing【21】though we knew from the map that our river must from time to time be passing through chains of hills.【22】did we find a place where we could have landed. So we stayed in the boat hoping that we【23】the sea, a friendly fisherman would pick us up and take us to the civilization.
We lived【24】fish, any fruit and nuts we could pick up out of the water. As we had no fire, we had to eat everything,【25】the raw fish. I had never tasted raw fish before, and I must say I did not much enjoy the【26】: perhaps sea-fish which do not live in the mud are less tasteless. As for water, there was a choice: we could drink muddy river water,【27】die of thirst. We drank the water. Men who have just escaped what had appeared to be certain death lose all worries about such small things as diseases caused by dirty water. In fact, none of us suffered from any illness【28】.
One day we passed another village, but fortunately nobody saw us. We did not wish to risk【29】prisoners a second time; we might not be so lucky【30】escape in a stolen boat again.
(56)
A.in
B.down
C.along
D.through
surprised; but I was considerably annoyed. I said I had (23) heard of such a rule at any respectable theater (24) , and that I considered it a most absurd regulation. The man replied that he was very (25) , but that those were his instructions. People complained that they could not get to and from their (26) comfortably, because other people's legs were always in the (27) ; and it had, therefore, been decided that (28) should leave their legs outside. It seemed to me that the management, in making this order, had gone (29) their legal right; and, under ordinary circum- stances, I should have disputed it. However, I didn't want to (30) a disturbance; and (31) I sat down and meekly prepared to comply with the demand. I had never before (32) that the human leg could be unscrewed. I had always (33) it was more securely fixed. But the man showed me how to undo them, and I found that they came off (34) easily. The discovery did not surprise (35) any more than the original request that I should take them off. Nothing does surprise one in a dream.
21.
A. called
B. helped
C. stopped
D. met
A.as a result
B.for one reason
C.by no means
D.at any rate
Jim was a greedy boy. He enjoyed having good food. One day when he came to have breakfast, he found there was only bread and grufel(麦片粥). So he didn,t want to have any. Then he thought out a plan to fool his mother and get something good to eat. He put his hands on his stomach and said,“ I’ ve got a stomachache,Mum,and I don’ t want any breakfast now. ” His mother said,“ I’ m sorry to hear that. Go to Doctor Jones and he will give you some medicine. You know his house. ”Then she gave Jim some money and let him go by bus. Jim got off the bus after five minutes, ride. He didn’ t go to see Dr. Jones. He went into a shop and bought some pieces of cakes.
Jim was eating the cakes on his way back home. When he got home, his mother asked him,“What did Dr. Jones say,my boy?” Jim answered, “He said good food is better than any medicine for my stomachache. So I went and bought some cakes instead of buying medicine.
Now Jim’ s mother knew what Jim ’ s stomachache meant.
What did Jim, s mother give him for the breakfast that day?
A.Bread
B.Cake
C.Gruel
D.Both A and C
______That day Dr. Jones.A.gave Jim some medicine
B.went to see Jim
C.didn’ t meet Jim at all
D.advised Jim to buy some cakes
______At last Jim’ s mother.A.gave her son some good food
B.knew her son had told a lie
C.bought some medicine for her son
D.bought some cakes for her son
Jim is a boy marked by his______.A.cleverness
B.honesty
C.greed
D.naughtiness
A thorough review of the main production operation revealed nothing that might explain the increased failure and so attention was focused instead on the QC laboratory. For some years, the QC laboratory at Yaya, managed by Jane Goo, had been marginalised in the company, with its two staff working in a remote laboratory well away from other employees. Operations director Ben Janoon, who designed the internal control systems in Yaya, rarely visited the QC lab because of its remote location. He never asked for information on product failure rates to be reported to him and did not understand the science involved in the QC process. He relied on the two QC staff, Jane Goo and her assistant John Zong, both of whom did have relevant scientific qualifications.
The two QC staff considered themselves low paid. Whilst in theory they reported to Mr Janoon, in practice, they conducted their work with little contact with colleagues. The work was routine and involved testing products against a set of compliance standards. A single signature on a product compliance report was required to pass or fail in QC and these reports were then filed away with no-one else seeing them.
It was eventually established that Jane Goo had found a local buyer to pay her directly for any of Yaya’s products which had failed the QC tests. The increased failure rate had resulted from her signing products as having ‘failed QC’ when, in fact, they had passed. She kept the proceeds from the sales for herself, and also paid her assistant, John Zong, a proportion of the proceeds from the sale of the failed products.
Required:
(a) Explain typical reasons why an internal control system might be ineffective. (5 marks)
(b) Explain the internal control deficiencies that led to the increased product failures at Yaya. (10 marks)
(c) Discuss the general qualities of useful information, stating clearly how they would be of benefit to Mr Janoon, and recommend specific measures which would improve information flow from the QC lab to Mr Janoon. (10 marks)
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