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 United Kingdom  Britain (or Great Britain) is an island that lies off the north-west coast of Europe. The nearest country is France, which is 20 miles away and from which Britain is separated by the English Channel. The island is surrounded by the Atlantic Ocean to the west, and the North Sea to the east. It comprises the mainlands of England, Wales and Scotland, that is, three countries. Scotland is in the north, while Wales is in the west. Ireland, which is also an island, lies off the west coast of Britain. It consists of Northern Ireland and the Irish Republic. Britain together with Northern Ireland constitute the United Kingdom (UK). Thus, the United Kingdom is composed of four countries, the largest of which is England. The capital city is London, which is situated in south-east England.  The UK has a total area of about 244,100 square kilometres (94,248 square miles). About 70% of the land area is devoted to agriculture, about 7% is wasteland, moorland and mountains, about 13% is devoted to urban development, and 10% is forest and woodland. The northern and western regions of Britain, that is Scotland and Wales, are mainly mountainous and hilly. Parts of the north-west and centre of England also consist of mountains and hills.  Britain has a generally mild and temperate climate. It is, however, subject to frequent changes. It has an average annual rainfall of about 120 centimetres (47 inches).  In 1998 the population of the United Kingdom was nearly 59 million. The density of population was approximately 240 people per square kilometre. However, in England, where 83% of the population live, the density was much higher, about 363 per square kilometre.  In the UK, English is the first language of the vast majority of people. However, in western Wales, Welsh is the first language for many of the people. In Scotland only a small number of people speak Gaelic.  In Britain about 66% of the population say that they are Christian, while fewer than 5% say that they belong to other religions.  Summary:  Britain is an island that  1 the Atlantic Ocean and the North Sea. It comprises the mainlands of England, Wales and Scotland. Ireland  2 the west coast of Britain. I  3 Northern Ireland and the Irish Republic. The United Kingdom consists of Britain together with Northern Ireland. The capital city is London which  4 outh-east England.In 1998 the population of the UK was nearly 59 million. The density of population was 240 people per square kilometre. In the UK English is the first language of most people. In western Wales, Welsh  5 many of the people, but few people in Scotland speak Gaelic.
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相似问题和答案

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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