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I()summer.Mike()fall
A.like, like
B.likes, like
C.like, likes
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C、like, likes
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A.like, like
B.likes, like
C.like, likes
C、like, likes
A. fall down
B. fall in
C. fall out
D. fall behind
I was so ______ moved by his words that I couldn’t fall asleep ______ into the night.
A.deep…deeply
B.deep…deep
C.deeply…deeply
D.deeply…deep
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
In the fall of 1971, I was () a story involving a young white woman living on the fringe (边缘) of Boston’s black ghetto.Her car had () out of gas.She had gone to a filling station () a can and was returning to her car when she was () in an alley by a gang of black youths.The gang () gasoline over her and set fire to her.She died () her burns.It was later established () some of the youths involved had, on the night before the killing, () on television a rerun of an old movie in which a drifter (流浪汉) is () on fire by an adolescent gang.There is some kind of strange reductive process (还原过程) at work here.To see something on television robs it () its reality, and then when the same thing is () out it is like the reenactment (重演) of something unreal.
() other words when the gang set fire to the girl, they were imitating () they had seen on a screen, as if they themselves were on a screen, and in a ().I don’t think we have () begun to realize how powerful a(n) () television is.It has already () very clear that the candidate with the most television () wins the election.
1.A.trueB.sincereC.dependantD.exact
2.A.methodsB.waysC.directionsD.respects
3.A.arrangedB.allottedC.appointedD.assigned
4.A.leftB.runC.stayedD.stopped
5.A.forB.byC.withD.in
6.A.tracedB.followedC.trappedD.hit
7.A.putB.pouredC.droppedD.sprayed
8.A.ofB.withC.inD.over
9.A.whenB.thatC.becauseD.as
10.A.lookedB.watchedC.experienceD.gone
11.A.setB.seenC.watchedD.burned
12.A.ofB.fromC.byD.for
13.A.actedB.playedC.putD.taken
14.A.OnB.InC.ByD.At
15.A.thatB.whichC.whatD.those
16.A.sceneB.fictionC.televisionD.story
17.A.evenB.alreadyC.muchD.little
18.A.equipmentB.applianceC.sourceD.medium
19.A.becomeB.turnedC.seemedD.looked
20.A.appearanceB.appealC.practiceD.experience
完成下列各题 D Popular British author,Charles Dickens’(1812—1870)family could hardly make ends meet.They could only afford to send one of their six children to school.Dickens was not that child.His parents chose to send a daughter,who had a talent for music,to an academy. His lather was placed in prison for debts.And,being the oldest male at home,Dickens worked at a factory.His horrible experience there became the ruel for his future writing.His father was freed three months later,and Dickens was then sent to school. From l836 to 1837,he wrote a series of stories.Thus the Pickwick Papers came into being,which brought fame to him.His works are Oliver Twist,Tale of Two Cities,David Copperlield and Hard Times. “I do not write bitterly or angrily.for I know all these things have worked together to make me what I am.”he once said. His difficult childhood did indeed shape the person he became,as well as his writing career there are shades of young Dickens in many of his most beloved characters,including David Coppeffield and Oliver Twist.“Minds,like bodies,will often fall into an ill—conditioned state from too much comfort.”he once wrote. The book that called public attention to Dickens was________.
A.David Copperfield
B.Oliver Twist
C.Tale of Two Cities
D.The Pickwick Papers
A friend of mine had this problem and handled it in the most tactful (得体的) way I've ever seen. Instead of telling her admirer directly, she devoted herself to introducing him to every girl she knew. Whenever she had a date with him, she arranged to drop in at the home of one of her girl friends. At last he clicked (一见如故) with one of these girls, and then everyone was happy. My friend was rid of a problem and she still had the young man as a friend, which was just what she wanted him to be.
Of course this solution may not work for you. You may have your own way of dealing with the problem. But whatever you decide to do, keep one thing in mind—the boy in question has feelings every bit as sensitive as your own. So try to find a way of discouraging him without hurting him.
The best title for this passage would be______.
A.How to Make a Friend
B.Problems of Dating
C.Good Advice for Girls
D.How to Free Yourself from an Admirer
In the fall of 1924 Thomas Wolfe, fresh from his courses in play writing at Harvard joined the eight or
ten of us who were teaching English composition in New York University. I had never before seen a man
so tall as he, and so ugly. I pitied him and went out of my way to help him with his work and make him
feel at home.
His students soon let me know that he had no need of my protectiveness. They spoke of his ability to
explain a poem in such a manner as to have them shouting with laughter or struggling to keep back
their tears, of his readiness to quote in detail from any poet they could name.
Indeed, his students made so much of his power of observation that I decided to make a little test and
see for myself. My chance came one morning when the students were slowly gathering for nine o‘clock
classes.
Upon arriving at the university that day, I found Wolfe alone in the large room which served all the
English composition teachers as an office. He did not say anything when I asked him to come
with me out into the hall, and he only smiled when we reached a classroom door and I told him
to enter alone and look around.
He stepped in, remained no more than thirty seconds and then came out. “Tell me what you see.”
I said as I took his place in the room, leaving him in the hall with his back to the door. Without the
least hesitation and without a single error, he gave the number of seats in the room, pointed out
those which were taken by boys and those occupied by girls, named the colors each student was
wearing, pointed out the Latin verb written on the blackboard, spoke of the chalk marks which the
cleaner had failed to wash from the floor, and pictured in detail the view of Washington Square from
the window.
As I rejoined Wolfe, I was speechless with surprise. He, on the contrary, was wholly calm as he
said, “The worst thing about it is that I‘ll remember it all.”
What is the passage mainly discussing?
A. Thomas Wolfe‘s teaching work.
B. Thomas Wolfe‘s course in playwriting.
C. Thomas Wolfe‘s ability of explaining.
D. Thomas Wolfe‘s genius.
Mark went to the neighborhood meeting after work. The area's city councilwoman (女议员) was leading a discussion about how the quality of life was decreasing. The neighborhood faced many problems. People were supposed to suggest solutions to the councilwoman. It was too much for Mark. "The problems are too big," he thought. He turned to the man next to him and said, "I think this is a waste of my time. Nothing I could do would make a difference here."
On his way back, Mark saw a woman carrying a grocery hag and baby. She was trying to unlock her car, but she didn't have a free hand. As Mark got closer, her other child, a little boy, suddenly darted into the street. The woman tried to reach for him, but as she moved, her bag shifted and groceries started to fall out. Mark ran to take the boy's arm and led him back to his mother. Then he picked up the groceries while the woman smiled in relief. "Thanks!" she said. "You've got great timing (适时) !"
"Just being neighborly (友好的) ," Mark said. As he rode home, he glanced at the walls of the bus passed by. On one of them was "Small acts of kindness add up." Mark smiled and thought, "Maybe that's a good place to start."
In the first paragraph, Mark thought that______.
A.nobody was so able as to solve these problems
B.many people were too selfish to think about others
C.he was not in the position to solve such problems
D.he already had more than enough work to do
Required:
(a) (i) Discuss the criteria which must be met for a contract with a customer to fall within the scope of IFRS 15. (5 marks)
(ii) Discuss the four remaining steps which lead to revenue recognition after a contract has been identified as falling within the scope of IFRS 15. (8 marks)
(b) (i) Tang enters into a contract with a customer to sell an existing printing machine such that control of the printing machine vests with the customer in two years’ time. The contract has two payment options. The customer can pay $240,000 when the contract is signed or $300,000 in two years’ time when the customer gains control of the printing machine. The interest rate implicit in the contract is 11·8% in order to adjust for the risk involved in the delay in payment. However, Tang’s incremental borrowing rate is 5%. The customer paid $240,000 on 1 December 2014 when the contract was signed. (4 marks)
(ii) Tang enters into a contract on 1 December 2014 to construct a printing machine on a customer’s premises for a promised consideration of $1,500,000 with a bonus of $100,000 if the machine is completed within 24 months. At the inception of the contract, Tang correctly accounts for the promised bundle of goods and services as a single performance obligation in accordance with IFRS 15. At the inception of the contract, Tang expects the costs to be $800,000 and concludes that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will occur. Completion of the printing machine is highly susceptible to factors outside of Tang’s influence, mainly issues with the supply of components.
At 30 November 2015, Tang has satisfied 65% of its performance obligation on the basis of costs incurred to date and concludes that the variable consideration is still constrained in accordance with IFRS 15. However, on 4 December 2015, the contract is modified with the result that the fixed consideration and expected costs increase by $110,000 and $60,000 respectively. The time allowable for achieving the bonus is extended by six months with the result that Tang concludes that it is highly probable that the bonus will be achieved and that the contract still remains a single performance obligation. Tang has an accounting year end of 30 November. (6 marks)
Required:
Discuss how the above two contracts should be accounted for under IFRS 15. (In the case of (b)(i), the discussion should include the accounting treatment up to 30 November 2016 and in the case of (b)(ii), the accounting treatment up to 4 December 2015.)
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)
A.How the light shines on our work is of much importance.
B.The way the light shines on your work makes no difference.
C.We needn't care about where the light comes from.
D.People can write or study under a light that comes from any direction.