Why does the author write the text?
A. To stress the importance of oxen in farming.
B. To introduce the Chinese folk culture.
C. To describe how to celebrate the Year of Ox.
D. To explain how to develop agriculture with oxen.
第1题:
How would you describe the author's attitude towards current learning strategies?
A.Distanced.
B.Admiring.
C.Objective.
D.Ironical.
第2题:
How does the author seem to feel about the future of newspapers?
A. Satisfied B. Hopeful
C. Worried D. Surprised
第3题:
B
The year 2009 is the Year of Ox. The ox is a representative of the farming culture of China. In the farming economy (经济), oxen are the major animals pulling plows (犁).
Of course, the good of oxen is not limited to plowing. In fact, they are seen as "boats on land" for their ability to carry loads. Besides, the whole body of an ox is full of treasures. Their meat and milk are food full of nutrition, and their skin can be used to make clothes and shoes. With all these qualities, oxen are regarded as generous creatures.
In the past, oxen played an important role in the spiritual life of the Chinese. Even today, oxen still play a special part in some folk activities. For example, some people who1ive in southwest China will cook cattle bone soup and share it among family members when holding the ceremony for children who reach 13. They believe that the cattle bone soup represents the blood relationship among family members. In order to express their love for oxen, people in some other areas will run to shake off diseases on the 16th day of the first month by the lunar calendar (农历), and during their run they will take their oxen along, which indicates they regard the creature as human.
Because of the contribution of oxen in their lives, the Chinese people are very grateful to the animal. In addition, the use of oxen in ceremonies and the thanks people owe to oxen help to develop various traditional customs, which becomes an important part of the folk culture of the Chinese nation.
60. The words "boats on land" underlined in Paragraph 2 refer to __
A. animals for taking goods B. creatures for pulling plows
C. treasures of the folk culture D. tools in the farming economy
第4题:
The birthday phenomenon found among soccer players is mentioned to
A.stress the importance of professional training.
B.spotlight the soccer superstars in the World Cup.
C.introduce the topic of what males expert performance.
D.explain why some soccer teams play better than others.
第5题:
A.How seldom
B.How often
C.How long
D.How soon
第6题:
The writer's purpose when writing this passage is______.
A. to describe how pruning a tree is done
B. to discuss different ways of pruning trees
C. to give practical instructions for pruning a tree
D. to explain how a tree wound gets diseased and heals
45.答案为C 通过全文的介绍可知该文章讲述了修剪树木的注意事项,因此C是正确答案。
第7题:
第8题:
第9题:
to persuade young children not to worry about criticism
to stress the importance of positive reinforcement to children
to discuss the skill of combining criticism with encouragement
to teach young athletes how to avoid burnout
第10题:
To correct a misunderstanding
To prove her qualifications for a job
To elaborate on her educational background
To explain how she met an acquaintance
第11题:
To show that the climate system is sensitive to light.
To illustrate the sudden move from one climate state to another.
To demonstrate how to operate the light switch.
To explain how the operating mode works under increasing pressure.
第12题:
How and why
has
spoke
to explain
第13题:
(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with in
the group financial statements and how the loan to Briars should be treated in the financial statements of
Briars for the year ended 31 May 2006. (9 marks)
(b) IAS21 ‘The Effects of Changes in Foreign Exchange Rates’ requires goodwill arising on the acquisition of a foreign operation
and fair value adjustments to acquired assets and liabilities to be treated as belonging to the foreign operation. They should
be expressed in the functional currency of the foreign operation and translated at the closing rate at each balance sheet date.
Effectively goodwill is treated as a foreign currency asset which is retranslated at the closing rate. In this case the goodwillarising on the acquisition of Briars would be treated as follows:
At 31 May 2006, the goodwill will be retranslated at 2·5 euros to the dollar to give a figure of $4·4 million. Therefore this
will be the figure for goodwill in the balance sheet and an exchange loss of $1·4 million recorded in equity (translation
reserve). The impairment of goodwill will be expensed in profit or loss to the value of $1·2 million. (The closing rate has been
used to translate the impairment; however, there may be an argument for using the average rate.)
The loan to Briars will effectively be classed as a financial liability measured at amortised cost. It is the default category for
financial liabilities that do not meet the definition of financial liabilities at fair value through profit or loss. For most entities,
most financial liabilities will fall into this category. When a financial liability is recognised initially in the balance sheet, the
liability is measured at fair value. Fair value is the amount for which a liability can be settled, between knowledgeable, willing
parties in an arm’s length transaction. In other words, fair value is an actual or estimated transaction price on the reporting
date for a transaction taking place between unrelated parties that have adequate information about the asset or liability being
measured.
Since fair value is a market transaction price, on initial recognition fair value generally is assumed to equal the amount of
consideration paid or received for the financial asset or financial liability. Accordingly, IAS39 specifies that the best evidence
of the fair value of a financial instrument at initial recognition generally is the transaction price. However for longer-term
receivables or payables that do not pay interest or pay a below-market interest, IAS39 does require measurement initially at
the present value of the cash flows to be received or paid.
Thus in Briars financial statements the following entries will be made:
第14题:
What does the text mainly tell us?
A. Tips on an important social skill. B. Importance of attending parties.
C. How to make use of associations. D. How to recite and repeat names.
第15题:
Which of the following helps to develop traditional customs?
A. The special role of oxen in farming.
B. People's respect and love for oxen.
C. The practical value of an ox's body.
D. The contribution of oxen to the economy.
第16题:
How does the author seem to feel about the future of newspapers?
A.Satisfied
B.Hopeful
C.Worried
D.Surprised
第17题:
What would someone learn from this text?( )
A.How to make a lot of money.
B. How to write a book about business.
C. What the book is about.
D. What the writer"s family is like.
第18题:
第19题:
第20题:
What,Why,Who,Where,When,How many,How much
What,Why,We,Where,When,How to,How much
What,Why,We,Where,When,How,How much
What,Why,Who,Where,When,How,How much
第21题:
To give practical instruction for pruning a tree.
To give a general description of pruning.
To explain how trees develop diseases.
To discuss different methods of pruning.
第22题:
第23题:
To demonstrate the interdependence between economy and environment.
To call for the government’s attention to ecological crisis.
To emphasize economy’s reliance on environment.
To explain the importance of controlling carbon emission.