During recent years we have heard much about "race": how this race does certain things and

第1题

In recent years much more emphasis has been ？

In recent years much more emphasis has been put _____________ developing the students productive skills.

A) onto B) in C) over D) on

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第2题

During the past ten years, there have been __ changes in the country.A.LastingB.DramaticC.

During the past ten years, there have been __ changes in the country.

A.Lasting

B.Dramatic

C.Powerful

D.imaginary

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第3题

The following trial balance relates to Quincy as at 30 September 2012:The following notes

The following trial balance relates to Quincy as at 30 September 2012:

The following notes are relevant:

(i) On 1 October 2011, Quincy sold one of its products for $10 million (included in revenue in the trial balance). As part of the sale agreement, Quincy is committed to the ongoing servicing of this product until 30 September 2014 (i.e. three years from the date of sale). The value of this service has been included in the selling price of $10 million. The estimated cost to Quincy of the servicing is $600,000 per annum and Quincy’s normal gross profit margin on this type of servicing is 25%. Ignore discounting.

(ii) Quincy issued a $25 million 6% loan note on 1 October 2011. Issue costs were $1 million and these have been charged to administrative expenses. The loan will be redeemed on 30 September 2014 at a premium which gives an effective interest rate on the loan of 8%.

(iii) Quincy paid an equity dividend of 8 cents per share during the year ended 30 September 2012.

(iv) Non-current assets:

Quincy had been carrying land and buildings at depreciated cost, but due to a recent rise in property prices, it decided to revalue its property on 1 October 2011 to market value. An independent valuer confirmed the value of the property at $60 million (land element $12 million) as at that date and the directors accepted this valuation. The property had a remaining life of 16 years at the date of its revaluation. Quincy will make a transfer from the revaluation reserve to retained earnings in respect of the realisation of the revaluation reserve. Ignore deferred tax on the revaluation.

Plant and equipment is depreciated at 15% per annum using the reducing balance method.

No depreciation has yet been charged on any non-current asset for the year ended 30 September 2012. All depreciation is charged to cost of sales.

(v) The investments had a fair value of $15·7 million as at 30 September 2012. There were no acquisitions or disposals of these investments during the year ended 30 September 2012.

(vi) The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2011. A provision for income tax for the year ended 30 September 2012 of $7·4 million is required. At 30 September 2012, Quincy had taxable temporary differences of $5 million, requiring a provision for deferred tax. Any deferred tax adjustment should be reported in the income statement. The income tax rate of Quincy is 20%.

Required:

(a) Prepare the statement of comprehensive income for Quincy for the year ended 30 September 2012.

(b) Prepare the statement of changes in equity for Quincy for the year ended 30 September 2012.

(c) Prepare the statement of financial position for Quincy as at 30 September 2012. Notes to the financial statements are not required.

The following mark allocation is provided as guidance for this question:

(a) 11 marks

(b) 4 marks

(c) 10 marks

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第4题

We are pleased to announce that the winner of this year's Teaching Award goes to D

r. Marie Dagenais.Dr.Dagenais, graduated from Universite de Montreal in 1983.She became an Assistant Professor in the Faculty in 1988.In 2000 she was appointed as Associate Dean, a very important role in the Faculty.In 2001 she was appointed to Associate Professor and became Professor five years later.For many years she has held important roles in the Association of Teaching and Learning, including being President of this Association in 2005-2006.Similarly she has been heavily involved with the American Association of Distance Education and was that Association's President during 2008-2011.She has also held a number of leadership roles in the Commission on Lifelong Education of America, one of the most important organizations in adult education.

This is an incomplete list of some of the countless important roles Dagenais has had both within the University and beyond in the field of distance education in America.She is a very worthy winner of this year's Teaching Award.

26.Marie is the winner of this year's Teaching Award.

27.Marie graduated from Yale University in 1983.

28.Marie was appointed to Professor in 2006.

29.Marie was the President of American Association of Distance Education during 2009-2011.

30.Marie has made a great contribution to American distance education.

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第5题

A.As a result B.Furthermore C.In conclusion D.Second E.First of allWith more and more pe

A.As a result B.Furthermore C.In conclusion D.Second E.First of all

With more and more people becoming rich in recent years,it is a new tendency for them to send their children to study abroad.But I don't think it is a good idea._____,children are too young to look after themselves._____,the language barrier is a serious problem.Many children are not proficient,in the foreign language before going abroad._____,they have difficulty in understanding what .the native speakers are talking about.Third,they may get into trouble when dealing with various situations for lack of knowledge of the customs in the strange land.____,the cost of living,is much higher than that in our country,which might cause a heavy,burden to the family._____,there are more disadvantages in sending children to study abroad.So,we'd better not do it.

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第6题

英语六级完形填空要答案

In theUnited States, the first daynursery was opened in 1854. Nurseries were established in various areas duringthe ___61__ half of the 19th century; most of ___62___ were charitable. Both inEurope and in the U.S. the day-nursery movement received great ___63___ duringthe First World War, when ___64___ of manpower caused the industrial employmentofunprecedented（前所未有）numbers of women. In some European countries nurseries wereestablishes ___65___ inmunitions（军火）plants, under direct government sponsorship. ___66___ the number ofnurseries in theU.S.also rose ___67___, this rise was accomplished without government aid of anykind. During the years following the First World War, ___68___, Federal, State,and local governments gradually began to exercise a measure of control ___69___the day nurseries, chiefly by ___70___ them and by inspecting and regulatingthe conditions within the nurseries.

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第7题

As at 30 September 2013 Dune’s property in its statement of financial position was().

As at 30 September 2013 Dune’s property in its statement of financial position was（).

Property at cost (useful life 15 years) $45 million

Accumulated depreciation $6 million

On 1 April 2014, Dune decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.At 30 September 2014 the property has not been sold.

At what amount should the property be reported in Dune’s statement of financial position as at 30 September 2014？

A、$36 million

B、$37·5 million

C、$36·8 million

D、$42 million

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第8题

During recent years we have heard much about “race”: how this race does certain things

and that race believes certain things and so on. Yet, the __41__ phenomenon of race consists of a few surface indications.

We judge race usually __42__ the coloring of the skin: a white race, a brown race, a yellow race and a black race. But __43__ you were to remove the skin you could not __44__ anything about the race to which the individual belonged. There is __45__ in physical structure. The brain or the internal organs to __46__ a difference.

There are four types of blood. __47__ types are found in every race, and n o type is distinct to any race. Human brains are the __48__. No scientists could examine a brain and told you the race to which the individual belonged. Brains will __49__ in size, but this occurs within every race. __50__ does size have anything to do with intelligence. The largest brain __51__ examined belonged to a person of weak __52__. On the other hand, some of our most distinguished people have had __53__ brains.

Mental tests which are reasonably __54__ show no differences in intelligence between races. High and low test results both can be recorded by different members of any race. __55__ equal educational advantages, there will be no difference in average standings, either on account of race or geographical location.

Individuals of every race __56__ civilization to go backward or forward. Training and education can change the response of a group of people, __57__ enable them to behave in a __58__ way.

The behavior. and ideas of people change according to circumstances, but they can always go back or go on to something new __59__ is better and higher than anything __60__ the past.

41. a. complete b. full c. total d. whole

42. a. in b. from c. at d. on

43. a. since b. if c. as d. while

44. a. speak b. talk c. tell d. mention

45. a. something b. everything

c. nothing d. anything

46. a. display b. indicate c. demonstrate d. appear

47. a. All b. Most c. No d. Some

48. a. same b. identical c. similar d. alike

49. a. remain b. increase c. decrease d. vary

50. a. Only b. Or c. Nor d. So

51. a. ever b. then c. never d. once

52. a. health b. body c. mind d. thought

53. a. big b. small c. minor d. major

54. a. true b. exact c. certain d. accurate

55. a. Provided b. Concerning

c. Given d. Following

56. a. make b. cause c. move d. turn

57. a. and b. but c. though d. so

58. a. ordinary b. peculiar c. usual d. common

59. a. that b. what c. whichever d. whatever

60. a. for b. to c. within d. in

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第9题

Depending on whether you believe in principle or the art of the possible, the United Natio

ns' new proposal for the future of Western Sahara is either a betrayal or a dogged【21】at a settlement. It suggests that for the next four years Western Sahara should be a part of Morocco【22】will【23】the Moroccan flag and【24】the Moroccan constitution, but at the same time it will be" autonomous". After four years there may-but only may-be a referendum to decide whether it stays Moroccan or becomes a separate state.

Morocco invaded this comer of north-west Africa in 1975 when the old colonial power, Spain, was preparing to【25】out. The International Court of Justice ruled the Moroccan occupation【26】, and a nasty little war ensued between Morocco and an independence movement, the Polisario Front. They signed a【27】in 1991 ,and agreed to a vote on the future of the territory,【28】by the UN.

Instead of grinding【29】an appeals procedure, or declaring Morocco to be in【30】, the UN now appears to have decided to abandon the whole exercise. The result may be virtually to hand the country【31】to Morocco.

The new plan, drawn up by James Baker, a former American secretary of state,【32】that the agreed list of voters should elect an executive that will.【33】the country's internal affairs for the next four years.

【34】,this executive will be responsible to an assembly elected by all adults now living in the territory, most of【35】are pro--Moroccan. After four years the assembly will appoint a new executive. Morocco will also appoint the judges and be responsible for law and order during the transition.

(21)

A．attempt

B．effort

C．try

D．endeavor

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第10题

For decades, arms－control talks centered on nuclear weapons. This is hardly surprising

For decades, arms-control talks centered on nuclear weapons. This is hardly surprising, since a single nuclear bomb can destroy an entire city. Yet, unlike smaller arms, these immensely powerful weapons have not been used in war in over 50 years.

Historian John Keegan writes: “Nuclear weapons have, since August 9, 1945, killed no one. The 50,000,000 who have died in war since that date have for the most part, been killed by cheap, mass-produced weapons and small ammunition, costing little more than the transistor radios which have flooded the world in the same period. Because small weapons have disrupted life very little in the advanced world, outside the restricted localities where drug-dealing and political terrorism flourish, the populations of the rich states have been slow to recognize the horror that this pollution has brought in its train.

Why have small arms become the weapons of choice in recent wars？ Part of the reason lies in the relationship between conflict and poverty. Most of the wars fought during the 1990s took place in countries that are poor----too poor to buy sophisticated weapon systems. Small arms and light weapons are a bargain. For example, 50 million dollars, which is approximately the cost of a single modern jet fighter, can equip an army with 200,000 assault rifles.

Another reason why small weapons are so popular is that they are lethal. A single rapid-fire assault rifle can fire hundreds of rounds a minute. They are also easy to use and maintain. A child of ten can be taught to strip and reassemble a typical assault rifle. A child can also quickly learn to aim and fire that rifle into a crowd of people.

The global traffic in guns is complex. The illegal trade of small arms is big. In some African wars, paramilitary groups have bought billions of dollars’ worth of small arms and light weapons, not with money, but with diamonds seized from diamond-mining areas.

Weapons are also linked to the illegal trade in drugs. It is not unusual for criminal organizations to use the same routes to smuggle drugs in one direction and to smuggle guns in the other.

11. It is implied in the passage that _____.

A、the nuclear arms-control talks can never reach an agreement

B、small arms-control is more important than nuclear arms-control

C、the power of nuclear weapons to kill people has been diminished

D、unclear weapons were the topic of arms-control talks 50 years ago

12. The advanced world neglect the problems of small arms because ____.

A、They have to deal with drug-dealing and political terrorism.

B、They have no such problems as are caused by small weapons.

C、They face other more important problems such as pollution.

D、They have not recognized the seriousness of the problems in time.

13. Which of the following is NOT mentioned as the reason for the prevalence of small arms？

A、Small arms are cheap.

B、Small arms are powerful.

C、Small arms are easier to use.

D、Small arms are easier to get.

14. We can conclude from the passage that _____.

A、small arms are not expensive in the black-market

B、it is unfair to exchange small arms for diamond

C、criminals use the same passage to smuggle drugs and small arms

D、where there are drugs, there are small arms

15. The best title for this passage is _____.

A、Small Arms Talks, Not Nuclear Arms Talks.

B、Neglect of Small Arms Control.

C、Global Traffic in Small Arms.

D、Small Arms, Big Problems.

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