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How does 3M create its innovation culture?()
A.Put innovation at the heart of strategy.
B.Recognize innovation in every part of the company.
C.Define jobs around innovation.
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A.Put innovation at the heart of strategy.
B.Recognize innovation in every part of the company.
C.Define jobs around innovation.
—I‘v got this really painful ear. —How long _______ you? A. does it bother B. was it bothering C. would it botherD. has it been bothering
??(1)Each child has his individual pattern of social, as well as physical, development. Some of it depends on his home life and his home life and his relationships with the people who love him.(2)Children in large families learn how to get along with others through normal brother-sister play and tussles(争斗). An only child, on the other hand, may have to learn his lessons in social living through hard experiences on the playground or in the classroom.(3)Twins who always have one another to lean on may be slow in responding to others because they do not need anyone else.
(4)A child who is constantly scolded(责骂)and made to fell he does everything wrong may have a difficult time developing socially. He may be so afraid of displeasing the adults around him that he keeps to himself(where he can&39;t get into trouble),(5)or he may take the oppositeroute(道路)and go out of his way to create trouble. Like the is olated child, he too may return to infantile pleasures, developing habits that will satisfy him, but create barriers toward social contact.
??
“And when I am formulated, sprawling on a pin,
When I am pinned and wriggling on the wall.
Then how should begin
To spit out all the butt-ends of my days and ways.”
Questions:
49.Identify the poem and the poet.
50.What does the phrase “butt-ends” mean?
51.What idea does the quoted passage express?
A.What about
B.Do you like
C.What is
D.How is
E-mail or electronic mail, is considered as the modem communication in the new age. It iscarried out in computers all over the world by millions of users. In this invisible world as many people call it,the users can send and receive letters to and from every comer of the earth. They share thoughts with pen pals (笔友)in New Zealand,ask strangers in Bombay (孟买)questions,debate with businessman in Manhattan. All of these are just happening in computers as fast as the travelling of the light,no writing and speaking,no paper and stamps are necessary.
E-mail is a pipeline to thousands of experts on everything;it is a means of meeting people with similar interests or problems. But it is not a live talk—a real conversation like those in telephones.E-mailers compose letters at leisure on their computers, then send them by phone line to an on-line service,and then they go forward to the right place. A response can be back within hours,depending on how often the recipient(接受者)checks in.
A vast global networks of on-line services for E-mail has been built. A lot of people are regularly using this service in the USA. People believe that E-mail, the computerized exchange, would create friendship and business developments, and would change people’ s life in the world. Which of the following expression is not for E-mail?
A.Communication in new ag
B.Invisible world
C.A live talk
D.Computerized exchange
Which of the following does the writer think is a shortcoming of E-mail?A.Happening as fast as the travelling of light.
B.No writing and speaking
C.No paper and stamps.
D.Response depending on the recipient.
Which of the following is NOT true?A.E-mail is carried out in computers.
B.A response of an E-mail depends on how often the recipient checks in.
C.People don, t believe that E-mail will create friendship.
D.E-mail is not a real conversation.
W: All right. This is an exchange memo. Please fill in your name and the amount you intend to change.
Q: How much US dollars does the man want to exchange?
(19)
A.USD508.09.
B.USD58.9.
C.USD500.89.
D.USD50089.
W: Yes, we can convert your leftover RMB back into foreign money.
Q: How much RMB yuan does the customer want to exchange for US dollars?
(19)
A.700 yuan.
B.600 yuan.
C.650 yuan.
D.750 yuan.
W: The fastest way is by telegraphic transfer from your bank in London to us.
Q: What does the man want to do?
(20)
A.He wants to withdraw some pounds.
B.He wants to transfer some money to London.
C.He wants to know how to transfer money from London to him.
D.He wants to exchange some pounds for yen.
听力原文:W: Excuse me, sir. Can you tell me what kind of a bill you have?
M: Yes, it's a ninety-day bill for $ 6,750.00. It matures about two months from now. I didn't think we'd have to discount it, but I need the working capital right now. How do I discount it?
Q: What kind of bill does the man have?
(13)
A.A bill of exchange with a 90-day maturity for $ 6,075.00.
B.A bill of exchange with a 60-day maturity for $ 6,075.00.
C.A bill of exchange with a 90-day maturity for $ 6,750.00.
D.A bill of exchange with a 60-day maturity for $ 6,750.00.
When I was approached with the idea of trying to create a landmine(地雷) campaign, we were just three people in a small office in Washington, DC in late I had more than a few ideas about how to begin a campaign, but what if nobody cared? What if nobody responded? But I knew the only way to answer those questions was to accept the challenge.
But if I have any power as an individual, it&39;s because I work with other individuals around the world. We are ordinary people--Jemma from Armenia, Paul from Canada, Christian from Norway and thousands more-who have worked together to bring about extraordinary change. The landmine campaign is not just about landmines--it&39;s about the power of individuals to work with governments in a different way.
I believe in both my right and my responsibility to work to create a world that doesn&39;t think highly of violence and war, but where we seek different solutions to our common problems. I know that holding such beliefs is not always easy or comfortable--particularly in the post-9/ 11 world. But I believe that life is about trying to do the right thing.
Most people tend to get caught up in going to college, then getting a job, buying a house and paying the loan. Somehow, I’ve had the desire--and the drive--to do things a bit differently. If enough ordinary people back up our desire for a better world, I believe we can accomplish extraordinary things.
21.When the author was a child, she __________.
A.had many great dreams
B.wanted to do something for peace
C.didn’t know she would work for landmine campaign
D.had decided what she would do when growing up
Why did the author create a landmine campaign?A.Because she was encouraged by her colleagues
B.Because she got inspiration from protecting her brother
C.Because it was her duty to remove landmines
D.Because she was interested in whatever others disliked
What is Paragraph 3 mainly about?A.The author had made many foreign friends
B.The landmine campaign had spread all over the world
C.Many individuals join the landmine campaign to create a better world
D.The author’s friends joined her in fighting against the government
What can be inferred from the text?A.The present world is full of violence and war
B.Going to a famous university is the author’s belief
C.Most people take war and violence for granted
D.Settling problems peacefully is the author’s belief
(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)
(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)
(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:
(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)
(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)
Required:
Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)