The concept of a"smart city"_________in the Government Work Report for the first time this year, which shows the future direction of China's urban construction. A．appeared B．was appearing C．had appeared D．would appear

题目

The concept of a"smart city"_________in the Government Work Report for the first time this year, which shows the future direction of China's urban construction.

A．appeared
B．was appearing
C．had appeared
D．would appear

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相似问题和答案

第1题：

According to a report released by the Beijing-based China Household Electric Appliance Research Institute, China’s household appliances market appeared active in the past year and high-end kitchen products lead the trend, suggesting that the country's consumption upgrade is fairly obvious.()

此题为判断题(对，错)。

参考答案：错

第2题：

Which of the following is not mentioned in this article?__________

A.The number of the Chinese students studying in the US
B.The Chinese government's reaction to this affair
C.The time when the US delegation will leave Beijing
D.The increase of the US students that study in China

答案：C

解析：

文章第六段“Morethan63，000Chinese students are currently studyingintheUnitedStates”可以排除A项；文章第二段可以得知政府对这次事件的反应是号召的，故排除B；文章倒数第三段“…shows that6．389 us students eame to China in the 2005—2006 academic year，up 35 percent year-on—year．”可以知道在中国
学习的美国学生增加了．排除D。故答案选C。

第3题：

(b) You are an audit manager with specific responsibility for reviewing other information in documents containing

audited financial statements before your firm’s auditor’s report is signed. The financial statements of Hegas, a

privately-owned civil engineering company, show total assets of $120 million, revenue of $261 million, and profit

before tax of $9·2 million for the year ended 31 March 2005. Your review of the Annual Report has revealed

the following:

(i) The statement of changes in equity includes $4·5 million under a separate heading of ‘miscellaneous item’

which is described as ‘other difference not recognized in income’. There is no further reference to this

amount or ‘other difference’ elsewhere in the financial statements. However, the Management Report, which

is required by statute, is not audited. It discloses that ‘changes in shareholders’ equity not recognized in

income includes $4·5 million arising on the revaluation of investment properties’.

The notes to the financial statements state that the company has implemented IAS 40 ‘Investment Property’

for the first time in the year to 31 March 2005 and also that ‘the adoption of this standard did not have a

significant impact on Hegas’s financial position or its results of operations during 2005’.

(ii) The chairman’s statement asserts ‘Hegas has now achieved a position as one of the world’s largest

generators of hydro-electricity, with a dedicated commitment to accountable ethical professionalism’. Audit

working papers show that 14% of revenue was derived from hydro-electricity (2004: 12%). Publicly

available information shows that there are seven international suppliers of hydro-electricity in Africa alone,

which are all at least three times the size of Hegas in terms of both annual turnover and population supplied.

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Hegas for the year ended 31 March 2005. (10 marks)

正确答案：
(b) Implications for the auditor’s report
(i) Management Report
■ $4·5 million represents 3·75% of total assets, 1·7% of revenue and 48·9% profit before tax. As this is material
by any criteria (exceeding all of 2% of total assets, 1/2% revenue and 5% PBT), the specific disclosure requirements
of IASs need to be met (IAS 1 ‘Presentation of Financial Statements’).
■ The Management Report discloses the amount and the reason for a material change in equity whereas the financial
statements do not show the reason for the change and suggest that it is immaterial. As the increase in equity
attributable to this adjustment is nearly half as much as that attributable to PBT there is a material inconsistency
between the Management Report and the audited financial statements.
■ Amendment to the Management Report is not required.
Tutorial note: Marks will be awarded for arguing, alternatively, that the Management Report disclosure needs to
be amended to clarify that the revaluation arises from the first time implementation.
■ Amendment to the financial statements is required because the disclosure is:
– incorrect – as, on first adoption of IAS 40, the fair value adjustment should be against the opening balance
of retained earnings; and
– inadequate – because it is being ‘supplemented’ by additional disclosure in a document which is not within
the scope of the audit of financial statements.
■ Whilst it is true that the adoption of IAS 40 did not have a significant impact on results of operations, Hegas’s
financial position has increased by nearly 4% in respect of the revaluation (to fair value) of just one asset category
(investment properties). As this is significant, the statement in the notes should be redrafted.
■ If the financial statements are not amended, the auditor’s report should be qualified ‘except for’ on grounds of
disagreement (non-compliance with IAS 40) as the matter is material but not pervasive. Additional disclosure
should also be given (e.g. that the ‘other difference’ is a fair value adjustment).
■ However, it is likely that when faced with the prospect of a qualified auditor’s report Hegas’s management will
rectify the financial statements so that an unmodified auditor’s report can be issued.
Tutorial note: Marks will be awarded for other relevant points e.g. citing IAS 8 ‘Accounting Policies, Changes in
Accounting Estimates and Errors’.
(ii) Chairman’s statement
Tutorial note: Hegas is privately-owned therefore IAS 14 ‘Segment Reporting’ does not apply and the proportion of
revenue attributable to hydro-electricity will not be required to be disclosed in the financial statements. However, credit
will be awarded for discussing the implications for the auditor’s report if it is regarded as a material inconsistency on
the assumption that segment revenue (or similar) is reported in the financial statements.
■ The assertion in the chairman’s statement, which does not fall within the scope of the audit of the financial
statements, claims two things, namely that the company:
(1) is ‘one of the world’s largest generators of hydro-electricity’; and
(2) has ‘a dedicated commitment to accountable ethical professionalism’.
■ To the extent that this information does not relate to matters disclosed in the financial statements it may give rise
to a material misstatement of fact. In particular, the first statement presents a misleading impression of the
company’s size. In misleading a user of the financial statements with this statement, the second statement is not
true (as it is not ethical or professional to mislead the reader and potentially undermine the credibility of the
financial statements).
■ The first statement is a material misstatement of fact because, for example:
– the company is privately-owned, and publicly-owned international/multi-nationals are larger;
– the company’s main activity is civil engineering not electricity generation (only 14% of revenue is derived from
HEP);
– as the company ranks at best eighth against African companies alone it ranks much lower globally.
■ Hegas should be asked to reconsider the wording of the chairman’s statement (i.e. removing these assertions) and
consult, as necessary, the company’s legal advisor.
■ If the statement is not changed there will be no grounds for qualification of the opinion on the audited financial
statements. The audit firm should therefore take legal advice on how the matter should be reported.
■ However, an emphasis of matter paragraph may be used to report on matters other than those affecting the audited
financial statements. For example, to explain the misstatement of fact if management refuses to make the
amendment.
Tutorial note: Marks will also be awarded for relevant comments about the chairman’s statement being perceived by
many readers to be subject to audit and therefore that the unfounded statement might undermine the credibility of the
financial statements. Shareholders tend to rely on the chairman’s statement, even though it is not regulated or audited,
because modern financial statements are so complex.

第4题：

资料：Rahul Chadha, co-chief investment officer for Hong Kong-based Mirae Asset Global Investments, has a few charts he is particularly fond of when it comes to telling a story about investing in China.
One shows income growth in China. Based on the current rate of expansion, he expects the world's second-biggest economy will achieve high income status — defined as income of almost $12,500 per capita — in eight years.The second shows a ratio of household debt to gross domestic product for a number of countries. For thrifty mainland China households, the ratio is 28 per cent. That compares to India at one end of the scale at 15 per cent and the UK at the other with 90 per cent.
So, based on their income and potential to borrow, the Chinese have spending power and the potential to increase it. The growing muscle of Chinese consumers is not, of course, a new investment theme when it comes to Asia. But at a time when wage growth is muted in other large economies, such as the US and the Eurozone, the situation in China is surprisingly overlooked rather than celebrated. Disposable income per household in China rose 7.3 per cent in real terms in the first half of this year. That surpasses the 6.9 per cent pace at which the economy expanded in the period. Moreover, the number of jobs created in urban areas came in at 8.55m in the first seven months of 2017, according to data from JPMorgan, not too far from the year-end target of 11m. In sharp contrast, India is generating roughly 1m jobs a year at a time when it needs to fashion 10 times more to absorb the youth streaming in from the countryside in search of a better living.
It's not just the level of income that is improving in China. Its distribution is too. The government is spending more on a social safety net, and provides more by way of pensions and medicines, including medical care and education.“In a way this is catch up,” Haibin Zhu, chief China economist at JPMorgan, says of the income growth in China. “In a way it reflects the fact that the working age population is declining. But for the past 10 years income is going up for the majority of people steadily and gradually.”
It's an especially notable achievement given that some of the other forces at work in the Chines economy are far from helpful. The expansion of the sharing economy and ever growing role of technology across most sectors is ultimately deflationary. Automation is increasingly displacing manufacturing jobs. At the same time, sophisticated computers are now eliminating low end service jobs.
As investors survey the effects of income growth, it is the new economy, with its emphasis on services and consumption, and private companies in it, that are the beneficiaries as they cater to the appetites of a growing middle class. Mr Chadha, for example, is a fan of companies such as Ctrip, an online travel app, healthcare, insurers such as Ping An, （rather than the state owned behemoths） and internet and e-commerce firms. Ctrip for example has 75 per cent market share in online travel.

The third paragraph tells that （）

A.It’s not difficult for China to achieve its target of creating 11 million jobs
B.there are enough vacancies for young people from the rural areas in India
C.the developed economies enjoys a better income growth
D.more Chinese will borrow to increase their spending power

答案：A

解析：

本题考查细节理解。
【关键词】the third paragraph; tells that
【主题句】第3自然段
But at a time when wage growth is muted in other large economies, such as the US and the Eurozone, the situation in China is surprisingly overlooked rather than celebrated. 但是，在美国和欧元区等其他大型经济体工资增长放缓的时期，中国的情况令人惊讶地被忽视，而不是被人们庆祝。
So, based on their income and potential to borrow, the Chinese have spending power and the potential to increase it. 所以，根据他们的收入和借贷潜力，中国人有消费能力和增加消费的潜力。
Moreover, the number of jobs created in urban areas came in at 8.55m in the first seven months of 2017, according to data from JPMorgan, not too far from the year-end target of 11m. 此外，根据摩根大通的数据，2017年前七个月城镇地区创造的就业人数达到了855万人，与年终目标1100万人距离不远。
In sharp contrast, India is generating roughly 1m jobs a year at a time when it needs to fashion 10 times more to absorb the youth streaming in from the countryside in search of a better living.
与之形成鲜明对比的是，印度每年创造大约100万个就业机会，而此时它需要10倍工作机会来吸纳从农村流入寻求更好的生活的青年。
【解析】题干意为“根据第3段，可以推断____”。选项A意为“中国实现全年新增1100万工作岗位的目标并不困难”，符合题意；选项B意为“印度有足够的职位空缺来吸引来自农村的年轻人”；选项 C意为“发达经济体的收入增长高”；选项D意为“更多的中国人将会借钱增加购买力”。选项B、C、D与主题句不符，故选项A符合题意。

第5题：

资料：Up to 80 per cent of the world’s middle classes will live in developing countries by 2030 thanks to surprising recent gains in poverty reduction, according to a United Nations report published on Thursday.
“Never in history have the living conditions and prospects of so many people changed so dramatically and so fast.” concludes the UN’s latest Development Report. “The world is witnessing an epochal ‘global rebalancing’.”
Underpinning the improvements in the human development index（HDI） was rapid growth in countries such as China, India and Brazil, with China and India having doubled per capita economic output in less than 20 years. But the study stressed that growth and improvements in HDI spread far beyond the four Bric countries of Brazil, Russia, India and China, and included at least 40 countries that had accompanied greater economic dynamism with effective poverty-reduction policies.
Afghanistan, Sierra Leone, Ethiopia, Rwanda and Angola were among 14 countries that have recorded gains in HDI of more than 2 per cent a year since 2000. Partly as a result, the report found that worldwide extreme income poverty has plunged from 43 per cent in 1990 to just 22 per cent in 2008, including more than 500m being lifted out of poverty in China alone. The report stated that such gains had already helped the world achieve the main poverty eradication goal of the so-called Millennium Development Goals, which called for the share of people living on less than $1.25 a day to be cut by half from 1990 to 2015.
Underpinning this poverty reduction was developing countries’ increasing share of global trade, which grew from 25 per cent to 47 per cent between 1980 and 2010. “The south as a whole is driving global economic growth and societal change for the first time in centuries,” says the report.
The report found that trade among developing countries was the biggest factor in that expansion, increasing from less than 10 per cent of total global trade to more than 30 per cent. “Trade between countries in the south will overtake that between developed nations,” the report said.

“More than 500m being lifted out of poverty in China alone” illustrates ______.

A.the economic development of China is important
B.the role of some developing countries is significant for poverty reduction
C.14 countries are developing faster than China
D.it is crucial to make a clear goal first

答案：B

解析：

本题考查的是细节理解。
【关键词】More than 500m being lifted out of poverty in China alone
【主题句】第4自然段Afghanistan, Sierra Leone, Ethiopia, Rwanda and Angola were among 14 countries that have recorded gains in HDI of more than 2 per cent a year since 2000. Partly as a result, the report found that worldwide extreme income poverty has plunged from 43 per cent in 1990 to just 22 per cent in 2008, including more than 500m being lifted out of poverty in China alone. 自2000年以来，有14个国家的人类发展指数出现了每年逾2%的增长，其中包括阿富汗、塞拉利昂、埃塞俄比亚、卢旺达和安哥拉。报告发现，这在一定程度上导致极端收入贫困比例从1990年的43%降至2008年的仅有22%，其中仅中国一个国家就有逾5亿人脱贫。
【解析】本题的问题是“‘其中仅中国一个国家就有逾5亿人脱贫’阐明了______”。A选项“中国的经济发展十分重要”，B选项“在扶贫工作中，一些发展中国家角色举足轻重”，C选项“14个国家比中国发展更迅速”，D选项“首先树立清晰目标至关重要”。根据主题句和第3自然段可知，发展中国家经济发展对消除世界贫困人口意义十分重大，因此，选项B正确。选项A过于片面，选项C文中没有将14个国家和中国经济发展进行比较，选项D属于主观臆断。

第6题：

Shoe Co, a shoe manufacturer, has developed a new product called the ‘Smart Shoe’ for children, which has a built-in tracking device. The shoes are expected to have a life cycle of two years, at which point Shoe Co hopes to introduce a new type of Smart Shoe with even more advanced technology. Shoe Co plans to use life cycle costing to work out the total production cost of the Smart Shoe and the total estimated profit for the two-year period.

Shoe Co has spent $5·6m developing the Smart Shoe. The time spent on this development meant that the company missed out on the opportunity of earning an estimated $800,000 contribution from the sale of another product.

The company has applied for and been granted a ten-year patent for the technology, although it must be renewed each year at a cost of $200,000. The costs of the patent application were $500,000, which included $20,000 for the salary costs of Shoe Co’s lawyer, who is a permanent employee of the company and was responsible for preparing the application.

The following information is also available for the next two years:

Shoe Co is still negotiating with marketing companies with regard to its advertising campaign, so is uncertain as to what the total marketing costs will be each year. However, the following information is available as regards the probabilities of the range of costs which are likely to be incurred:

Required:

Applying the principles of life cycle costing, calculate the total expected profit for Shoe Co for the two-year period.

(10 marks)

正确答案：
Totalsalesrevenue=(280,000x$55)+(420,000x$45)=$15·4m+18·9m=$34·3m.NoteTheexpectedprofithasbeencalculatedusinglifecyclecostingnotrelevantcosting.Hence,the$20,000salarycostincludedinpatentcostsshouldbeincludedinthelifecyclecost.Similarly,theopportunitycostof$800,000isnotincludedusinglifecyclecostingwhereasifrelevantcostingwasbeingusedtodecideonaparticularcourseofaction,theopportunitycostwouldbeincluded.Working1Expectedmarketingcostinyear1:(0·2x$2·2m)+(0·5x$2·6m)+(0·3x$2·9m)=$2·61mExpectedmarketingcostyear2:(0·3x$1·8m)+(0·4x$2·1m)+(0·3x$2·3m)=$2·07mTotalexpectedmarketingcost=$4·68m

第7题：

People have speculated for centuries about a future without work.Today is no different，with academics，writers，and activists once again 1 that technology is replacing human workers.Some imagine that the coming work-free world will be defined by 2.：A few wealthy people will own all the capital，and the masses will struggle in an impoverished wasteland..A different and not mutually exclusive 3 holds that the future will be a wasteland of a different sort，one 4 by purposelessness：Without jobs to give their lives 5，people will simply become lazy and depressed.6，today’s unemployed don’t seem to be having a great time.One Gallup poll found that 20 percent of Americans who have been unemployed for at least a year report having depression，double the rate for 7 Americans.Also，some research suggests that the 8 for rising rates of mortality，mental-health problems，and addicting 9 poorly-educated，middle-aged people is a shortage of well-paid jobs.Perhaps this is why many 10 the agonizing dullness of a jobless future.But it doesn’t 11 follow from findings like these that a world without work would be filled with unease.Such visions are based on the 12 of being unemployed in a society built on the concept of employment.In the 13 of work，a society designed with other ends in mind could 14 strikingly different circumstances for the future of labor and leisure.Today，the 15 of work may be a bit overblown.“Many jobs are boring，degrading，unhealthy，and a waste of human potential，”says John Danaher，a lecturer at the National University of Ireland in Galway.These days，because leisure time is relatively 16 for most workers，people use their free time to counterbalance the intellectual and emotional 17 of their jobs.“When I come home from a hard day’s work，I often feel 18，”Danaher says，adding，“In a world in which I don’t have to work，I might feel rather different”—perhaps different enough to throw himself 19 a hobby or a passion project with the intensity usually reserved for 20 matters.16选？

A.tricky
B.lengthy
C.mysterious
D.scarce

答案：D

解析：

语义衔接题。空格所在句的后半句指出“人们通常利用空闲时间来平衡工作中智力及情感上的需要”，由此可以推出，在空闲时间不足的情况下，人们只能遵循“首先处理工作上的需求”的原则。而且根据常识也可以判断，工作的人空闲的时间是较少的，因此D为正确答案。lengthy“过长的；冗长的”与文意相反；tricky“狡猾的；棘手的”和mysterious“神秘的”不符合文意，故均排除。

第8题：

Passage Four

Every culture and every country in the world celebrates New Year, but not everyone does it the same way. The countries in North America and Europe welcome New Year on January the first. This practice began with the Romans in the Middle East, New Year is when spring begins. People in China and Vietnam celebrate it on the first day of the Spring Festival, which is the first day of their calendar based on the moon. Rosh Hashana, which is the Jewish (犹太人的) New Year, comes at the end of summer. The Hindus (印度教教徒 ) in India celebrate the first day of each season, so they have four New Years.

In all these cultures, there is a practice of making noise. People made noise in ancient times to drive away the evil spirits (妖精) from their homes. Today making noise is more of a custom than a religious rim

In the United States, many people stay up until midnight on New Year's Eve to watch the clock pass from one year to the next. Friends often gather together at a party on New Year's Eve, and when the new year comes, all ring bells, blow' whistles, sing songs, and kiss each other. A favorite Scottish song which everyone sings together is Auld Lang Sync. The words tell of old friends and good times.

In all cultures, New Year's Day is a time when people think of new beginnings. They want to make the coming year better than the last one. Many people in the United States make New Year resolutions. These are specific promises that they make to improve their behavior, change their habits, and become better people. There are many jokes about how a person keeps his or her New Year resolutions.

48. In ancient times, the practice of making noise was meant ______.

A. to keep the evil spirits away

B. to have fun

C. to celebrate the coming of the new year

D. to keep to a custom

正确答案：A

48．答案为A 此考题为细节题。根据文章第2段第2句People made noise in ancient times to drive away the evil spirits from their homes，就可肯定A正确。

第9题：

A.We should resist the trend of automation
B.The growth of the economy and technology brings prosperity
C.Technology is double-edged since some jobs will be eliminated
D.The development of technology is devastating

答案：C

解析：

本题考查句意判断。
【关键词】underlined sentence;mean
【主题句】第5自然段The expansion of the sharing economy and ever growing role of technology across most sectors is ultimately deflationary. Automation is increasingly displacing manufacturing jobs. At the same time, sophisticated computers are now eliminating low end service jobs. 共享经济的扩张以及多数行业中科技的作用日益增强，最终将产生通缩影响。自动化正日益取代了制造业的工作。与此同时，复杂的计算机正在淘汰低端服务工作。
【解析】题干意为“划线句含义是_____”。选项A意为“我们应该抵制自动化的趋势”；选项B意为“济和科技的发展带来繁荣”；选项C意为“技术是双刃剑，因为一些工作将被淘汰”；选项D意为“技术的发展是毁灭性的”。根据主题句可知，科技是把双刃剑，因为有些工作将被淘汰。选项A、B、D文章未提及，故选项C符合题意。

第10题：

A.India
B.China
C.UK
D.US

答案：C

解析：

本题考查细节理解。
【关键词】 which country; home to the highest ratio of household debt to GDP
【主题句】第2自然段The second shows a ratio of household debt to gross domestic product for a number of countries. For thrifty mainland China households, the ratio is 28 per cent. That compares to India at one end of the scale at 15 per cent and the UK at the other with 90 per cent.第二张图表显示了多个国家的家庭债务与国内生产总值（GDP）之比。对于节俭的中国内地家庭而言，这个比率为28%。相比之下，印度比率最低，为15%；而英国比率最高，为90%。
【解析】题干意为“根据这篇文章，下列哪个国家的家庭债务与GDP之比是最高的?”。根据主题句可知，选项C “英国”是最高的，符合题意。

The concept of a"smart city"_________in the Government Work Report for the first time this year, which shows the future direction of China's urban construction.

题目

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