Under normal conditions the act of communication requires the presence of at least two per

第1题

Under normal weather and sea conditions when securing a stack of containers with twist loc

ks，lashings are required when the tier exceeds what height？

A.Lashings are always required

B.One container

C.Two containers

D.Three containers

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第2题

（c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who w

(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only

shareholders, were offered an increased profit share in the enlarged business for a period of two years after the

date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will

be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at

30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

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第3题

We don't think we can put the business through( )you revise your terms and conditi

We don't think we can put the business through（)you revise your terms and conditi

We don't think we can put the business through()you revise your terms and conditions.

A.unless

B.expect

C.only if

D.in addition

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第4题

（ii) On 1 July 2006 Petrie introduced a 10-year warranty on all sales of its entire range

(ii) On 1 July 2006 Petrie introduced a 10-year warranty on all sales of its entire range of stainless steel

cookware. Sales of stainless steel cookware for the year ended 31 March 2007 totalled $18·2 million. The

notes to the financial statements disclose the following:

‘Since 1 July 2006, the company’s stainless steel cookware is guaranteed to be free from defects in

materials and workmanship under normal household use within a 10-year guarantee period. No provision

has been recognised as the amount of the obligation cannot be measured with sufficient reliability.’

(4 marks)

Your auditor’s report on the financial statements for the year ended 31 March 2006 was unmodified.

Required:

Identify and comment on the implications of these two matters for your auditor’s report on the financial

statements of Petrie Co for the year ended 31 March 2007.

NOTE: The mark allocation is shown against each of the matters above.

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第5题

Are you aware that you actually possess six senses？ The sixth is a muscular sense responsi

ble for directing your muscles intelligently to the extent necessary for each action you perform. For example, when you reach for an object, the sensory nerves linking the muscles to the brain stop your hand at the correct spot. This automatic perception of the position of your muscles in relation to the object is your muscular sense in action.

Muscles are stringly bundles of fibers varying from one five - thousand of an inch to about three inches. They have three unique characteristics, they can become shorter and thicker; they can stretch; and they can retract to their original positions. Under a high -powered microscope, muscle tissue is seen as long, slender cells with a grainy texture like wood.

More than half of a person' s body is composed of muscle fibers, most of which are involuntary, in other words, work without conscious direction. The voluntary muscles, those that we move consciously to perform. particular actions, number more than five hundred. Women have only 60 to 70 percent as much muscle as men for their body mass. That is why an average woman can' t lift as much, throw as far, or hit as hard as an average man.

According to the selection, the muscular sense is responsible for ______ .

A．the efficiency of our muscles

B．the normal breathing function

C．directing our muscles intelligently

D．the work of only our involuntary muscles

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第6题

Under normal conditions, the act of communication requires the presence of at least two

persons: one who sends and one who receives the communication. In order to communicate thoughts and feelings, there must be a conventional system of signs or symbols that mean the same to the sender and the receiver.

The means of communication are too numerous and varied for systematic classification; therefore, the analysis must begin with the means of receiving communication. Reception of communication is achieved by our senses. Sight, hearing, and touching seem to play the most important roles. Smell and taste play very limited roles, for they cannot receive intellectual expression from fully developed systems of sings and symbols.

Examples of visual communication are gesture and imitation. Although both frequently accompany speech, there are systems that rely solely on sight, such as those used by deaf, and dumb persons. Another means of communicating visually is by signals of fire, smoke, flags, or flashing light. Feelings may be simply communicated by touch, such as by handshaking or backslapping, although a highly developed system of hand-stroking has enabled blind, deaf, and dumb persons to communicate intelligently. Whistling to someone, applauding in a theater, and other forms of communication by sound rely upon the ear as a receiver. The most fully developed form. of auditory communication is, of course, the spoken language.

The means of communication mentioned so far have two features in common: they last only a short time, and the persons involved must be relatively close to each other. Therefore, all are restricted in time and space.

1、Reception of communication______ .

A、is more important than sending messages

B、 depends on two persons

C、 involves use of the senses

D、 play only limited roles

2、Applauding is specifically mentioned as an example of ______.

A、communication by sound

B、 gesture and imitation

C、 communication by sending a message

D、 communication between the listener and speaker

3、Persons who cannot see, hear, or speak are able to communicate through ______.

A、gesturing

B、handshaking

C、smelling

D、hand-stroking

4、The author specifically mentions that speech is______

A、often used when other means are impossible

B、necessary for normal communication

C、the only highly developed system of communication

D、the most developed form. of communication based on hearing

5、According to the passage, means of communication _________

A、can develop quickly if there is enough time and space

B、all have the same features

C、have some limitations even if they are fully developed

D、depend on the persons involved

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第7题

It is said that in England death is pressing, in Canada inevitable and in California optio

nal. Small wonder. Americans' life expectancy has nearly doubled over the past century. Failing hips can be replaced, clinical depression controlled, cataracts removed in a 30-minute surgical procedure. Such advances offer the aging population a quality of life that was unimaginable when I entered medicine 50 years ago. But not even a great health-care system can cure death—and our failure to confront that reality now threatens this greatness of ours.

Death is normal; we are genetically programmed to disintegrate and perish, even under ideal conditions. We all under stand that at some level, yet as medical consumers we treat death as a problem to be solved. Shielded by third-party payers from the cost of our care, we demand everything that can possibly be done for us, even if it's useless. The most obvious example is late-stage cancer care. Physicians—frustrated by their inability to cure the disease and fearing loss of hope in the patient—too often offer aggressive treatment far beyond what is scientifically justified.

In 1950, the U.S. spent $12.7 billion on health care. In 2002, the cost will be $1540 billion. Anyone can see this trend is unsustainable. Yet few seem willing to try to reverse it. Some scholars conclude that a government with finite re sources should simply stop paying for medical care that sustains life beyond a certain age—say 83 or so. Former Colorado governor Richard Lamm has been quoted as saying that the old and infirm "have a duty to die and get out of the way", so that younger, healthier people can realize their potential.

I would not go that far. Energetic people now routinely work through their 60s and beyond, and remain dazzlingly productive. At 78, Viacom chairman Stunner Redstone jokingly claims to be 53. Supreme Court Justice Sandra Day O'Connor is in her 70s, and former surgeon general C. Everett Koop chairs an Internet start-up in his 80s. These leaders are living proof that prevention works and that we can manage the health problems that come naturally with age. As a mere 68-year-old, I wish to age as productively as they have.

Yet there are limits to what a society can spend in this pursuit. Ask a physician, I know the most costly and dramatic measures may be ineffective and painful. I also know that people in Japan and Sweden, countries that spend far less on medical care, have achieved longer, healthier lives than we have. As a nation, we may be overfunding the quest for unlikely cures while underfunding research on humbler therapies that could improve people's lives.

What is implied in the first sentence？

A．Americans are better prepared for death than other people.

B．Americans enjoy a higher life quality than ever before.

C．Americans are over-confident of their medical technology.

D．Americans take a vain pride in their long life expectancy.

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第8题

For some time past it has been widely accepted that babies and other creatures learn to do

things because certain acts lead to" rewards"; and there is no reason to doubt that this is true. But it used also to be widely believed that effective rewards, at least in the early stages, had to be directly related to such basic physiological "drives" as thirst or hunger. In other words, a baby would learn if he got food or drink or some sort of physical comfort, not otherwise.

It is now clear that this is not so. Babies will learn to behave in ways that produce results in the world with no reward except the successful outcome.

Papousek began his studies by using milk in the normal way to "reward" the babies and so teach them to carry out some simple movements, such as turning the head to one side or the other. Then he noticed that a baby who had had enough to drink would refuse the milk but would still go on making the learned response with clear signs of pleasure. So he began to study the children's responses in situations where no milk was provided. He quickly found that children as young as four months would learn to turn their heads to right or left if the movement "switched on" a display of lights-and indeed that they were capable of learning quite complex turns to bring about this result. For instance, two left or two right, or even to make as many as three turns to one side.

Papousek's light display was placed directly in front of the babies and he made the interesting observation that sometimes they would not turn back to watch the lights closely although they would "smile and bubble ''when the display came on. Papousek concluded that it was not primarily the sight of the lights which pleased them, it was the success they were achieving in solving the problem, in mastering the skill, and that there exists a fundamental human urge to make sense of the world and bring it under intentional control.

According to the author, babies learn to do things which ______. ()

A．are directly related to pleasure

B．will meet their physical needs

C．will bring them a feeling of success

D．will satisfy their curiosity

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第9题

For some time past it has been widelyaccepted that babies-and other creatures-learn to do

For some time past it has been widely accepted that babies-and other creatures-learn to do things because certain acts lead to “rewards”; and there is no reason to doubt that this is true. But it used also to be widely believed that effective rewards, at least in the early stages, had to be directly related to such basic physiological (生理的)“drives” as thirst or hunger. In other words, a baby would learn if he got food or drink or some sort of physical comfort, not otherwise.

It is now clear that this is not so. Babies will learn to behave in ways that produce results in the world with no reward except the successful outcome.

Papousek began his studies by using milk in the normal way to“reward” the babies and so taught them to carry out some simple movements, such as turning the head to one side or the other. Then he noticed that a baby who had had enough to drink would refuse the milk but would still go on making the learned response with clear signs of pleasure. So he began to study the children's responses in situations where no milk was provided. He quickly found that children as young as four months would learn to turn their heads to right or left if the movement“switched on” a display of lights-and indeed that they were capable of learning quite complex turns to bring about this result, for instance, two left or two right, or even to make as many as three turns to one side.

Papousek's light display was placed directly in front of the babies and he made the interesting observation that sometimes they would not turn back to watch the lights closely although they would“smile and bubble” when the display came on. Papousek concluded that it was not primarily the sight of the lights which pleased them, it was the success they were achieving in solving the problem, in mastering the skill, and that there exists a fundamental human urge to make sense of the world and bring it under intentional control.

According to the author, babies learn to do things which______.

A．are directly related to pleasure

B．will meet their physical needs

C．will bring them a feeling of success

D．will satisfy their curiosity

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第10题

Large animals that inhabit the desert have evolved a number of adaptations for reducing th

e effects of extreme heat. One adaptation is to be light in color, and to reflect rather than absorb the Sun's rays. Desert mammals also depart from the normal mammalian practice of maintaining a constant body temperature. Instead of trying to keep down the body temperature deep inside the body, which would involve the expenditure of water and energy, desert mammals allow their temperatures to rise to what would normally be fever height, and temperatures as high as 46 degrees Celsius have been measured in Grant's gazelles. The overheated body then cools down during the cold desert night, and indeed the temperature may fall unusually low by dawn, as low as 34 degrees Celsius in the camel. This is an advantage since the heat of the first few hours of daylight is absorbed in warming up the body, and an excessive buildup of heat does not begin until well into the day.

Another strategy of large desert animals is to tolerate the loss of body water to a point that would be fatal for non-adapted animals. The camel can lose up to 30 percent of its body weight as water without harm to itself, whereas human beings die after losing only 12 to 13 percent of their body weight. An equally important adaptation is the ability to replenish (Sheik) this water loss at one drink. Desert animals can drink huge volumes in a short time, and camels have been known to imbibe (吸收) over 100 liters in a few minutes. A very dehydrated person, on the other hand, cannot drink enough water to rehydrate at one session, because the human stomach is not sufficiently big and because a too rapid dilution of the body fluids causes death from water intoxication. The tolerance of water loss is of obvious advantage in the desert, as animals do not have to remain near a water hole but can obtain food from grazing sparse pastures. Desert-adapted mammals have the further ability to feed normally when extremely dehydrated, it is a common experience in people that appetite is lost even under conditions of moderate thirst.

What is the passage mainly about？

A．Animals developed different strategies to survive.

B．Large animals can take strategies to reduce the effect of extreme heat.

C．Animals can tolerate the loss of body water.

D．A very dehydrated person can drink enough water to rehydrate.

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第11题

在 Normal 情况下，一个 RB包含()个子载波

A.3

B.6

C.12

D.24

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