系列之二：B类
问答题In this section, there is one passage followed by a summary. Read the passage carefully and complete the summery below by choosing a maximum of three words from the passage to fill in each of the blanks 51-5.Remember to write the answers on the answer
题目
相似问题和答案
第1题：
第2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
第3题：
Find the word in the passage which means “ the movement from one place to another of a large group of animals” and write it down here: __________.
82. migration
第4题：
B.acquiring knowledge by working hard at school
C.finding one's strong and weak points
D.developing one's abilities useful in school work
第5题：
The system of valves and cargo lines in the bottom piping network of a tanker that connects one section of cargo tanks to another section is called a ______．
A.come-along
B.crossover
C.manifold
D.runaround
第6题：
The emergency signal for fires is sounded on the ship’s whistle and general alarm as _____.
A.a continuous ringing for 10 seconds
B.one short ring followed by one long ring
C.two long rings of at least 20 seconds
D.a continuous ringing until the fire is extinguished
火灾紧急信号被船上的汽笛和警报发出连续10秒的鸣放。
第7题：
15． From the passage，we can learn _________ ．
A． one shouldn’t criticize others very often
B． one should often make his windows clean
C． one must judge himself before he judges others
D． one must look at others through his dirty window
15．C【解析】最后一段点出文章的主旨，我们在评价别人之前应先看看自己做得如何．
第8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)
(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9题：
B.acquiring knowledge by working hard at school
C.finding one's strong and weak points
D.developing one's abilities useful in school work
第10题：
Ariel is designing an application and would like to create response documents with a copy of the original doc in a collapsible section, one of the following @command, provided with the correct parameters, will allow her to do this （）
- A、 @command ([compose with copy])
- B、 @command ([compose with section])
- C、 @command ([compose with reference])
- D、 @command ([compose with referencesection])
正确答案:C