A.Come with me ! Jump!sit
B.Come this way! Inflate your vest! Step into raft!/jump
C.Inflate your vest! Step into raft!/jump
D.Inflate your vest
3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June
2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under the
terms of the purchase agreement, the five directors were to receive a total of three million ordinary shares of $1
of Leigh on 1 June 2006 (market value $6 million) and a further 5,000 shares per director on 31 May 2007,
if they were still employed by Leigh on that date. All of the directors were still employed by Leigh at 31 May
2007.
Leigh granted and issued fully paid shares to its own employees on 31 May 2007. Normally share options issued
to employees would vest over a three year period, but these shares were given as a bonus because of the
company’s exceptional performance over the period. The shares in Leigh had a market value of $3 million
(one million ordinary shares of $1 at $3 per share) on 31 May 2007 and an average fair value of
$2·5 million (one million ordinary shares of $1 at $2·50 per share) for the year ended 31 May 2007. It is
expected that Leigh’s share price will rise to $6 per share over the next three years. (10 marks)
Required:
Discuss with suitable computations how the above share based transactions should be accounted for in the
financial statements of Leigh for the year ended 31 May 2007.
A."抱紧,防撞!""Brace for impact
B.低头,弯腰,全身紧迫用力!""Heads down!Brace for impact
C.到这边来,充气,跳!Come this way!Infate your vest!Jump
D.到这边来,跳,坐。come this way,Jump,sit
Eighty years【66】, Chaplin is still here. In a 1995 worldwide survey of film critics, Chaplin was voted【67】greatest actor in movie history. He was the first,【68】the last, person to control【69】aspect of the filmmaking process--【70】his own studio and producing, directing, writing, and editing the movies he starred in. In the first few decades of the 20th century,【71】weekly movie-going was the national【72】, Chaplin more or less helped【73】an industry into an art. In 1916, his【74】year in alms, his salary of $ 10,00 a week made him the highest-paid actor--【75】the highest paid person--in the world.【76】1920, the Chaplin craze, accompanied by a flood of Chaplin dances, songs, dolls, comic books and cocktails, was【77】everywhere. Filmmaker Mack Sennett thought【78】"just the greatest artist who ever lived". Other early admirers【79】George Bernard Shaw, Marcel Proust, and Sigmund Freud.【80】1981 to 1987, IBM used the Tramp as the logo (标志) to advertise its venture into personal computers.
(56)
A.for
B.in
C.by
D.with
He dressed, and when he went downstairs from the top floor of the rooming house in which he lived, the only sounds he heard were the coarse sounds of sleep; the only lights burning were lights that had been forgotten. Charlie ate some breakfast in an all-night lunch wagon and took an elevated train uptown. From Third Avenue, he walked over to Sutton Place. The neighbourhood was dark. House after house put into the shine of the streetlights a wall of black windows. Millions and millions were sleeping, and this general loss of consciousness generated an impression of abandonment, as if this were the fall of the city, the end of time.
He opened the iron-and-glass doors of the apartment building where he had been working for six months as an elevator operator, and went through the elegant lobby to a locker room at the back. He put on a striped vest with brass buttons, a false ascot, a pair of pants with a light blue stripe on the seam, and a coat. The night elevator man was dozing on the little bench in the car. Charlie woke him. The night elevator man told him thickly that the day doorman had been taken sick and wouldn't be in that day. With the doorman sick, Charlie wouldn't have any relief for lunch, and a lot of people would expect him to whistle for cabs.
Charlie had been on duty a few minutes when 14 rang-Mrs. Hewing, who, he happened to know, was kind of immoral. Mrs, Hewing hadn't been to bed yet, and she got into the elevator wearing a long dress under her fur coat. She was followed by her two funny looking dogs. He took her down and watched her go out into the dark and take her dogs to the curb. She was outside for only a few minutes. Then she came in and he took her up to 14 again. When she got off the elevator, she said, "Merry Christmas, Charlie."
"Well, it isn't much a holiday for me, Mrs. Hewing," he said. "I think Christmas is a very sad season of the year. It isn't that people around here ain't generous--I mean I got plenty of tips--but, you see, I live alone in a furnished room and I don't have any family or anything, and Christmas isn't much of a holiday for me."
"I'm sorry, Charlie," Mrs. Hewing said. "I don't have any family myself, It is kind of sad when you're alone, isn't it?" she called her dogs and followed them into her apartment. He went down.
It was quiet then, and Charlie lit a cigarette. The heating plant in the basement encompassed the building at that hour in a regular and profound vibration, and the sullen noises of arriving steam heat began to resound, first in the lobby and then to reverberate up through all the sixteen stories, but this was a mechanical awakening, and it didn't lighten his loneliness or his petulance. The black air outside the glass doors had begun to turn blue, but the blue light seemed to have no source; it appeared in the middle of the air. It was a tearful light, and he wanted to cry. Then a cab drove up, and the Walsers got out, drunk and dressed in evening clothes, and he took them up to their penthouse. The Walsers got him to brood about the difference between his life in a furnished room and the lives of the people overhead. It was terrible.
All the following statements may account for the sadness felt by Charlie on Christmas EXCEPT______.
A.he had to get up early to work on Christmas morning
B.he felt lonely
C.he had a sense of inferiority
D.he was poor