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填空题Halloween is on October 31st.____
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第1题：
2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financial
year ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional and
presentation currency is the dollar. A summary of the foreign currency activities is set out below:
(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a share
capital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equity
of the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million euros
respectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in its
financial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.
Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the year
ended 31 October 2006. (8 marks)
Required:
Discuss the accounting treatment of the above transactions in accordance with the advice required by the
directors.
(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
正确答案：
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第2题：
The official holidays include ().A.Thanksgiving
B.Saint Patrick' s Day
C.Mother's Day
D.Halloween
正确答案: A
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第3题：
Halloween falls on the end of November.()此题为判断题(对，错)。
参考答案：错误
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第4题：
on which day is halloween celebrated?
A. Match 17th.
B. December 25th.
C. October 31st
D. November 5th
参考答案：C
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第5题：
By the end of October they ________ (hit) the year’s target.参考答案：will have hit
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第6题：
The Jewish New Year most probably comes between ______.
A. July and September
B. October and December
C. January and March
D. April and June
正确答案：A51．答案为A 此号题为理解题。文章告读者犹太人庆祝新年是在夏季结束的时候。根据常识．我们可以推断山夏末应大约在7～9月份之间，故A正确。
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第7题：
Which of the following is NOT a condition of the sale?A.Flights must begin after May 21st
B.Flights must fall between May 1st and October 1st
C.Flights must end by October 1st
D.Flights must be paid for by May 1st答案：B解析：第三段指出活动只适用于5月21日到lO月1日之间的航班，因此B不适用于此次活动。 -
第8题：
In which day is Halloween celebrated？( )A.5 November
B.31 October
C.17 March
D.25 December答案：B解析：考查美国文化。万圣节是诸圣节(All Saints’ Day )的俗称，本是天主教等基督宗教的宗教节日，时间为11月1日。天主教把诸圣节定为弥撒日，每到这一天，除非有不可抗拒的理由，否则所有信徒都要到教堂参加弥撒，缅怀已逝并升人天国的所有圣人，特别是那些天主教历史上的著名圣人。在中文里，常常把万圣节前夜(Hlloween )讹译为万圣节(All Saints’ Day)。为庆祝万圣节的来临，小孩会装扮成各种可爱的鬼怪逐家逐户地敲门，要求获得糖果，否则就会捣蛋。而同时传说这一晚，各种鬼怪也会装扮成小孩混人群众之中一起庆祝万圣节的来临，而人类为了让鬼怪更融洽才装扮成各种鬼怪。 -
第9题：
China launched its second（）space flight in October 2005.
Aman
Bmaned
Cmanning
Dmanned
D
略 -
第10题：
填空题Before the Irish people moved to America, they celebrated Halloween by carving faces on turnips, beets or potatoes.____正确答案： E解析：
由题干中关键词“the Irish people”和“carving faces”等定位至E段。本段提到了爱尔兰人在在移居到美国之前在大头菜、甜菜和土豆上雕刻面孔的做法，故匹配段落为E段。 -
第11题：
填空题Halloween is on October 31st.____正确答案： A解析：
由题干关键词“Halloween”定位到A段。本段第一句明确指出万圣节是11月1日，Halloween是万圣节前夕，故Halloween是指10月31号的夜晚，故匹配段落为A段。 -
第12题：
单选题When will the woman go on the sailing holiday?AIn August
BIn September
CIn October
正确答案： C解析：
对话中女士问到什么时候去航行花销最少，男士指出“八月的时候最贵。九月和十月会便宜点”，从女士的回答”October’s too late for me, so I’ll go in September”，可知她选择在九月份的时候去航行。 -
第13题：
(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,
the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goods
to a foreign customer for 4 million euros on 31 July 2006 and it received payment for the goods in euros on
31 October 2006. Additionally Misson had purchased an investment property on 1 November 2005 for
28 million euros. At 31 October 2006, the investment property had a fair value of 24 million euros. The company
uses the fair value model in accounting for investment properties.
Misson would like advice on how to treat these transactions in the financial statements for the year ended 31
October 2006. (7 marks)
Required:
Discuss the accounting treatment of the above transactions in accordance with the advice required by the
directors.
(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
正确答案：
(b) Inventory, Goods sold and Investment property
The inventory and trade payable initially would be recorded at 8 million euros ÷ 1·6, i.e. $5 million. At the year end, the
amount payable is still outstanding and is retranslated at 1 dollar = 1·3 euros, i.e. $6·2 million. An exchange loss of
$(6·2 – 5) million, i.e. $1·2 million would be reported in profit or loss. The inventory would be recorded at $5 million at the
year end unless it is impaired in value.
The sale of goods would be recorded at 4 million euros ÷ 1·6, i.e. $2·5 million as a sale and as a trade receivable. Payment
is received on 31 October 2006 in euros and the actual value of euros received will be 4 million euros ÷ 1·3,
i.e. $3·1 million.
Thus a gain on exchange of $0·6 million will be reported in profit or loss.
The investment property should be recognised on 1 November 2005 at 28 million euros ÷ 1·4, i.e. $20 million. At
31 October 2006, the property should be recognised at 24 million euros ÷ 1·3, i.e. $18·5 million. The decrease in fair value
should be recognised in profit and loss as a loss on investment property. The property is a non-monetary asset and any foreign
currency element is not recognised separately. When a gain or loss on a non-monetary item is recognised in profit or loss,
any exchange component of that gain or loss is also recognised in profit or loss. If any gain or loss is recognised in equity ona non-monetary asset, any exchange gain is also recognised in equity. -
第14题：
Halloween customs came to the United States from Britain.()
参考答案：正确
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第15题：
We shall glad to receive your offer for walnut meat, shipment, during September/October for transshipment at Hongkong.()
正确答案：错
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第16题：
“When were you born?” “I was born ________.”A.on October twelveth nineteen sixty-five
B.on October the twelfth nineteen sixty-five
C.in nineteen sixty-five October twelveth
D.in nineteen sixty-five October twelfth
参考答案：B
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第17题：
（ ）There is going to be a wonderful party __________ the evening of October 1st, 2009.
A．in
B．on
C．at
D．for
正确答案：B
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第18题：
There are three main school holidays in the UK. They are the_____________holiday, the _____________ holiday and the _____________ holiday.
A.Halloween; summer;, Christmas
B.Thanksgiving Day; Easter; summer
C.summer; winter; Christmas
D.Easter; Christmas; summer答案：D解析：考查英美概况。英国的学校有三个主要的假期：复活节假期、暑假和圣诞节假期。故选D。 -
第19题：
In October 2007,the Chang′e-1 satellite was successfully?at Xichang．A.Launched
B.presented
C.regulated
D.engaged答案：A解析：【考情点拨】考查动词辨析。
【应试指导】句意：2007年10月，嫦娥一号卫星在西昌成功发射。launched意为“发射”，presented意为“提出，呈现”，regulated意为“规定，管理”，engaged意为“从事，占用”。根据句意，故选A。 -
第20题：
We must have the goods not later than 20th October （） our stock is running short.
Awhen
Bthat
Cwhich
Das
D
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第21题：
复活节是基督教耶酥复活的重大节日，“复活节”的英语表达是（）
- A、NewYear
- B、ThanksgivingDay
- C、Easter
- D、Halloween
正确答案:C -
第22题：
填空题The storyteller in Halloween party talks in low voice to create the scary atmosphere.____正确答案： H解析：
由题干中“The storyteller”定位到H段。原文说没有恐怖故事的万圣节派对是不完整的。在派对上，当人们挤在一起席地而坐或围着篝火而坐时，通常就有人低声讲起恐怖故事来。故匹配段落为H段。 -
第23题：
填空题Halloween was celebrated at night this made black one traditional Halloween color.____正确答案： D解析：
由题干中“Halloween color”定位至D段。原文中提到了两种万圣节的传统颜色：黑色和橙色。其中黑色与万圣节在晚上庆祝有关，故匹配段落为D段。 -
第24题：
填空题October 31st was originally celebrated ills the eve of the Celtic New Year.____正确答案： B解析：
由题干中“originally celebrated”定位到B段。本段首句句讲到10月31日是凯尔特人的新年除夕，故匹配段落为B段。