二级口译
判断题Hollywood studios are jealous of the profits Cannes makes over the film festival and they want to hold the event in the United States.A 对B 错
题目
对
错
相似问题和答案
第1题：
此题为判断题(对，错)。
第2题：
Passage Five
Hollywood (好莱坞) is a suburb of the city of Los Angeles (洛杉矶) in California. Until 1908 it was no more than a quiet village on the northern side of the city, but in that year William Selig, one of the first people to make films, set up a film-producing workshop (车间) in Los Angeles. By 1911 , David and William Horsely had set up another one in Hollywood, and at about the same time oil was discovered in the neighborhood. Thus Hollywood quickly became a big district given over to the film industry and to oil wells
The early makers of films found Hollywood a good place for their work because of its clear, sunny, rain-free weather, which allowed pictures to be taken all the year round. Also, it was known that every kind of scene needed for films, whether town, country, sea, desert or snow-capped mountains, could be found within the area of California. Today, when most films can be "shot" (拍摄) under cover by man made lighting, these advantages (优点) are not so important.
In spite of a drop in its importance, Hollywood remains a center of film production although now making more films for television than for the cinema.
52. David and William Horsely ______.
A. were the first to set up a film-producing workshop in Hollywood
B. discovered oil in and around Hollywood
C. followed William Selig to Hollywood and settled down there
D. turned Hollywood into a film producing center of the country
52．答案为C 此考题为细节题。文章第l段第2句告诉我们：William Selig于1908年建了一个电影制造车间，而从第3句By 1911，David and William Horsely had set up another one in Hollywood...中，我们就可以认定C正确。
第3题：
In the 1910's Hollywood became a
A． famous theatre
B． good place to have holidays
C． film center
D． home for stars
根据…1910’s to the l950’s，Hollywood was the film center of the world．知道从1910年开始好莱坞变成了电影中心。
第4题：
A、reserve
B、preserve
C、conserve
D、observe
第5题：
听力原文：The bank has special obligation to depositors, because it makes profits from their money as well as its own.
(4)
A．The bank makes profits only from its own money.
B．The bank makes profits from not only the deposits but also its own money.
C．The bank has special obligation to make profits.
D．The bank makes profits by having special obligations to depositors.
解析：单句意思为“银行对于存款人担有特殊的义务，因为它的收益部分来自存款，部分来自自身的资本金。”
第6题：
(b) Router has a number of film studios and office buildings. The office buildings are in prestigious areas whereas
the film studios are located in ‘out of town’ locations. The management of Router wish to apply the ‘revaluation
model’ to the office buildings and the ‘cost model’ to the film studios in the year ended 31 May 2007. At present
both types of buildings are valued using the ‘revaluation model’. One of the film studios has been converted to a
theme park. In this case only, the land and buildings on the park are leased on a single lease from a third party.
The lease term was 30 years in 1990. The lease of the land and buildings was classified as a finance lease even
though the financial statements purport to comply with IAS 17 ‘Leases’.
The terms of the lease were changed on 31 May 2007. Router is now going to terminate the lease early in 2015
in exchange for a payment of $10 million on 31 May 2007 and a reduction in the monthly lease payments.
Router intends to move from the site in 2015. The revised lease terms have not resulted in a change of
classification of the lease in the financial statements of Router. (10 marks)
Required:
Discuss how the above items should be dealt with in the group financial statements of Router for the year ended
31 May 2007.
(b) IAS16 ‘Property, Plant and Equipment’ permits assets to be revalued on a class by class basis. The different characteristics
of the buildings allow them to be classified separately. Different measurement models can, therefore, be used for the office
buildings and the film studios. However, IAS8 ‘Accounting policies, changes in accounting estimates and errors’ says that
once an entity has decided on its accounting policies, it should apply them consistently from period to period and across all
relevant transactions. An entity can change its accounting policies but only in specific circumstances. These circumstances
are:
(a) where there is a new accounting standard or interpretation or changes to an accounting standard
(b) where the change results in the financial statements providing reliable and more relevant information about the effects
of transactions, other events or conditions on the entity’s financial position, financial performance, or cash flows
Voluntary changes in accounting policies are quite uncommon but may occur when an accounting policy is no longer
appropriate. Router will have to ensure that the change in accounting policy meets the criteria in IAS8. Additionally,
depreciated historical cost will have to be calculated for the film studios at the commencement of the period and the opening
balance on the revaluation reserve and any other affected component of equity adjusted. The comparative amounts for each
prior period should be presented as if the new accounting policy had always been applied. There are limits on retrospective
application on the grounds of impracticability.
It is surprising that the lease of the land is considered to be a finance lease under IAS17 ‘Leases’. Land is considered to have
an indefinite life and should, therefore normally be classified as an operating lease unless ownership passes to the lessee
during the lease term. The lease of the land should be separated out from the lease and treated individually. The value of the
land so determined would be taken off the balance sheet in terms of the liability and asset and the lease payments treated
as rentals in the income statement. A prior period adjustment should also be made. The buildings would continue to be
treated as property, plant and equipment (PPE) and the carrying amount not adjusted. However, the remaining useful life of
the building should be revised to reflect the shorter lease term. This will result in the carrying amount being depreciated over
the shorter period. This change to the depreciation policy is applied prospectively not retrospectively.
The lease liability must be assessed for derecognition under IAS39 ‘Financial Instruments: Recognition and Measurement’,
because of the revision of the lease terms, in order to determine whether the new terms are substantially different from the
old. The purpose of this is to determine whether the change in terms is a modification or an extinguishment. The change
seems to constitute a ‘modification’ because there is little change to the terms. The lease liability is, therefore, amended by
deducting the one off payment ($10 million) from the carrying amount (after adjustment for the lease of land) together with
any transaction costs. The lease liability is then remeasured to the present value of the revised future cash flows, discounted
using the original effective interest rate. Any adjustment made in remeasuring the lease liability will be taken to the income
statement.
第7题：
There are certainly benefits of using a star in a film.It makes the film easier to market. Stars also help sell more tickets and drive DVD sales, which are a big part of studio revenue However, a star does not guarantee success.The simple fact is that if you pay a star a greal deal of money for a film that people don’t want to see, then it won’t work.
由评论中There are certainly benefits of using a star in a film与C中图片及文字stars gurrantee a film’s success
第8题：
People went to Hollywood to make films because
A． it was a beautiful place
B． they could find many film stars
C． there was a lot of sunlight there
D． it was a famous place
从第三段The reason why people went to Hollywood to make films was the sun．知道，人们去好菜坞拍戏是因为那里阳光充裕。所以答案选C。
第9题：
Since 1780, when the town’s first hat factory ______ in Danbury, Connecticut, the town has been a center for hat manufacturing in the United States.
A、were established
B、was establishing
C、had been established
D、was established
第10题：
B: had a hold over
C:.took hold of
D: left hold of