Directions:In this section, there is one passage followed by

题目
问答题
Directions:In this section, there is one passage followed by a summary. Read the passage carefully and complete the summary below by choosing no more than three words from the passage. Remember to write the answers on the Answer Sheet.  Questions 1-5 are based on the following passage.The City of the Future  What will city life be like in the future? Some people think that life in the cities is going to be horrible. They predict that cities will become more and more crowded. As the number of people increases, there will be less space for each person. This overcrowding will cause other problems—more crime, dirtier streets, and worse problems with traffic than we have now. How will people find enough drinking water, energy (such as gas and electricity), and housing? Because life will be hard, people who live in cities will worry more, and they may become sick. For these reasons, some say that nobody will want to live in urban areas.  How can we solve such problems as overcrowding, crime, and traffic? In some cities, thousands of people are already sleeping in the streets because there is so little suitable housing—and because rents are so high. The crime rate isn’t going down. Instead, it is increasing so fast that many people are afraid to go out at night. Traffic is also getting worse. More and more often, traffic jams are so bad that cars don’t move at all for several blocks. These urban problems have been getting worse, not better, so many people see no hope for the future of the city.  Los Angeles, California, for instance, has no subway system and the buses are slow. Instead, most commuters drive many miles from their homes to work. Many of these drivers spend several hours each day on busy freeways. New York, by contrast, has a mass transit system—buses, commuter trains, and subways. Because the public transportation is crowded and dirty, however, many people drive private cars, and the traffic jams are worse than in Los Angeles.  On the other hand, some cities have clean, fast, and pleasant public transportation systems. In Paris, France, and Toronto, Canada, for example, anyone can use mass transit to move quickly from one part of the city to another.  The disadvantages of any modern city are not unique to that city—that is, cities all over the world have to solve the problems of traffic jams, crime, housing, energy, drinking water, and overcrowding. Yet many cities have found answers to one or more of these difficulties. Some European cities, such as Stockholm, Sweden, or London, England, have planned communities that provide people with apartments, jobs, shopping centers, green space, entertainment, and transportation. Many U.S. cities are rebuilding their downtown areas. Urban planners can learn from one another. They can try solutions that have been successful in other parts of the world.  Summary:  Some people think that life in the cities is going to be horrible. They say that cities will become more and more crowded and many other problems will be caused by this  1 Due to the hard life, people do not want to live in  2 These urban problems such as overcrowding, crime and traffic have been getting worse, so many people  3 for the future of the city. However, these disadvantages of any modern city are not unique to that city. All the cities all over the world must solve the problems and fortunately, many of them have found answers to one or more of these difficulties. For example,  4 or London has planned communities providing people with apartments, jobs and so on. Besides, many U. S. cities  5 In a word, solutions that have been successful in a place should be adopted and tried in another place.
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第1题:

(ii) Discuss whether gains and losses that have been reported initially in one section of the performance

statement should be ‘recycled’ in a later period in another section and whether only ‘realised’ gains and

losses should be included in such a statement. (9 marks)


正确答案:
(ii) Recycling is an issue for both the current performance statements and the single statement. Recycling occurs where an
item of financial performance is reported in more than one accounting period because the nature of the item has in some
way changed. It raises the question as to whether gains and losses originally reported in one section of the statement
should be reported in another section at a later date. An example would be gains/losses on the retranslation of the net
investment in an overseas subsidiary. These gains could be reported annually on the retranslation of the subsidiary and
then again when the subsidiary was sold.
The main arguments for recycling to take place are as follows:
1. when unrealised items become realised they should be shown again
2. when uncertain measurements become certain they should be reported again
3. all items should be shown in operating or financing activities at some point in time as all items of performance are
ultimately part of operating or financing activities of an entity.
There is no conceptual justification for recycling. Once an item has been recognised in a statement of financial
performance it should not be recognised again in a future period in a different part of that statement. Once an item is
recognised in the statement there is an assumption that it can be reliably measured and therefore it should be recognised
in the appropriate section of the statement with no reason to show it again.
Gains and losses should not be based on the notion of realisation. Realisation may have been a critical event historically
but given the current financial exposures of many entities, such a principle has limited value. A realised gain reflects the
same economic gain as an unrealised gain. Items should be classified in the performance statement on the basis of
characteristics which are more useful than realisation. The effect of realisation is explained better in the cash flow
statement. Realisation means different things in different countries. In Europe and Asia it refers to the amount of
distributable profits but in the USA it refers to capital maintenance. The amount of distributable profits is not an
accounting but a legal issue, and therefore realisation should not be the overriding determinant of the reporting of gains
and losses.
An alternative view could be that an unrealised gain is more subjective than a realised gain. In many countries, realised
gains are recognised for distribution purposes because of their certainty because this gives more economic stability to
the payment of dividends.

第2题:

Directions: In this section, you are required to write a passage of no less than 100 words based on the following situation. 你听说你的朋友获得了奖学金(scholarship),你给他发封邮件表示祝贺。


正确答案:Dear Yang:How are you gettling along these days? I am glad to know you won the scholarship Congratulations!Everybody knows that it is extremely difficult for a high school student to get the scholarship from Harvard University, one ot the most world-famous universities But you have made it! The scholarship is the best reward to your hard work over these years All of our classmates know how many hardships you have overcome in these years Moreover, it is a great honor both for you and for our school! Our teachers and classmates are very proud of you!I do hope your study abroad will be smoothful and successful in the future Sincerely yours.

第3题:

If he had followed the directions carefully in taking the medicine, he would have felt better ().

A.much quicker

B.more quick

C.much quickly

D.more quickly


参考答案:D

第4题:

It is not possible to determine whether both continents are moving in opposite directions or whether one continent is stationary and the other is drifting away from it.


正确答案:
63. 【译文】无法断定两个大陆是在朝相反的方向运动,还是一个大陆停止不动而另一个从它身边漂移开去。
【解析】此句翻译时注意 it是形式主语,  to 引导的不定式短语是真正主语,注意两个whether从句的选择关系,以及后一个从句中两个小句所描述的相对关系。determine后面跟的是whether... or whether...引导的选择关系的从句。注意后面whether从句中有两个分句,用 and连接,其中the other 指的是 the other continent。
重点词:  determine确定,断定;continent 大陆;stationary 静止的,固定的

第5题:

请教:2008年6月大学英语三级考试A级真题第2大题第1小题如何解答?

【题目描述】

Directions: This part is to test your ability to construct grammatically correct sentences. It consists of 2 sections.

Section A

Directions: In this section, there are 10 incomplete sentences. You are required to complete each one by deciding on the most appropriate word or words from the 4 choices marked A), B), C) and D). Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.

16. Most of the retired people are happy ________ their quiet life in the country- side.

A) to

B) of

C) with

D) on

 


正确答案:C

第6题:

Ⅱ. Vocabulary and Structure (15 points)

Directions, There are 15 incomplete sentences in this section. For each sentence there are four choices marked A, B, C and D. Choose one answer that best completes the sentence and blacken the corresponding letter on the answer sheet.

6. I know the difference between these two words. So ______ they.

A. know

B. will

C. do

D. does


正确答案:C

6.答案为C  我知道这两个词的区别,他们也知道。so表示“也...”,句型为so+助动词+主语,根据前一句的谓语动词,得知应选C

第7题:

请教:2009年6月大学英语三级考试A级真题第2大题第1小题如何解答?

【题目描述】

Directions: This part is to test your ability to construct grammatically correct sentences. It consists of 2 sections.

Section A

Directions: In this section, there are 10 incomplete sentences. You are required to complete each one by deciding on the most appropriate word or words from the 4 choices marked A), B), C) and D). Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.

16. By the end of this year Mr. Smith ________in our company for exactly three years.

A) is working

B) has worked

C) will work

D) will have worked

 


正确答案:D

第8题:

Directions: There are 15 incomplete sentences in this section. For each sentence there are four choices marked A, B, C and D. Choose one answer that best completes the sentence and blacken the corresponding letter on the answer sheet.

6. ______ the look on his face, he wasn't satisfied with their performance.

A. To judge by

B. Judging by

C. Judge by

D. To be judged by


正确答案:B

第9题:

The passage is probably followed by a concluding paragraph about .

A. Zelda’s personal life

B. Zelda’s illness and treatment

C. Fitzgerald’s friendship with Graham

D. Fitzgerald’s contributions to the literary world


正确答案:D

第10题:

Directions: There are 15 sentences in this section. For each sentence there are four choices marked A, B, C and D. Choose one answer that best completes the sentence and blacken the corresponding letter on the answer sheet.

6. ______ you go there early, there won't be much a chance of getting a ticket.

A. Until

B. If

C. Unless

D. If only


正确答案:C

答案为C。不会有很多机会得到票,除非你早点到那儿。unless“除非”;until“直到” if“如果”;if ioly如果......该多好”。只有C选项能用在句中。

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