二级口译
判断题Violence within the family should not be dealt with by the police or the justice departments.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：
A.in
B.out
C.up
D.on
第3题：
此题为判断题(对，错)。
第4题：
POLICE INVESTIGATING CHILD LURING CASE Sank police were investigating a possible child luring case near a primary school. It happened on Tuesday afternoon, during the lunch hour. Mary, a student of John Lake School was approached by two men in a black van. She refused and ran away. When she arrived at school, she reported it to the school staff. The schools and the police took it seriously. The schools wrote a letter to parents immediately, informing them of the case and making safety suggestions. Police are looking into the matter. Police responded to the case as soon as they received the report. "It's a matter of public safety," said the police spokesperson. "We want to make sure everybody, including kids, adults and people out and about are safe.So, we take this very seriously." Police were making some safety suggestions for the students. Police asked students to always be on their guard when walking to school.Kids were encouraged to walk in pairs and walk in the daylight where it's well lit. One of the police officer said, "… Students should try to walk where there are people around, and always let somebody, your family or friends, know where you are going."
1. The two men in the black van ().
A. knew Mary
B. was the school staff
C. probably wanted to lure Mary
2. Mary is probably a() school student.
A. kindergarten(幼儿园)
B. primary
C. middle
3.() too the case seriously.
A. The schools
B. The police
C. Both of the above
4. In order to be safe when going to school, kids should()
A. go to school on their own
B. take self-defense sprayers(自卫喷雾器)
C. not tell anyone where they’re going
5. This case indicated that() should pay attention to the safety problems.
A. the public
B. the parents
C. only school kids
第5题：
(iii) How items not dealt with by an IFRS for SMEs should be treated. (5 marks)
(iii) The treatment of items not dealt with by an IFRS for SMEs
IFRSs for SMEs would not necessarily deal with all the recognition and measurement issues facing an entity but the key
issues should revolve around the nature of the recognition, measurement and disclosure of the transactions of SMEs. In
the case where the item is not dealt with by the standards there are three alternatives:
(a) the entity can look to the full IFRS to resolve the issue
(b) management’s judgement can be used with reference to the Framework and consistency with other IFRSs for SMEs
(c) existing practice could be used.
The first approach is more likely to result in greater consistency and comparability. However, this approach may also
increase the burden on SMEs as it can be argued that they are subject to two sets of standards.
An SME may wish to make a disclosure required by a full IFRS which is not required by the SME standard, or a
measurement principle is simplified or exempted in the SME standard, or the IFRS may give a choice between two
measurement options and the SME standard does not allow choice. Thus the issue arises as to whether SMEs should
be able to choose to comply with a full IFRS for some items and SME standards for other items, allowing an SME to
revert to IFRS on a principle by principle basis. The problem which will arise will be a lack of consistency and
comparability of SME financial statements.
第6题：
此题为判断题(对，错)。
第7题：
(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with in
the group financial statements and how the loan to Briars should be treated in the financial statements of
Briars for the year ended 31 May 2006. (9 marks)
(b) IAS21 ‘The Effects of Changes in Foreign Exchange Rates’ requires goodwill arising on the acquisition of a foreign operation
and fair value adjustments to acquired assets and liabilities to be treated as belonging to the foreign operation. They should
be expressed in the functional currency of the foreign operation and translated at the closing rate at each balance sheet date.
Effectively goodwill is treated as a foreign currency asset which is retranslated at the closing rate. In this case the goodwillarising on the acquisition of Briars would be treated as follows:
At 31 May 2006, the goodwill will be retranslated at 2·5 euros to the dollar to give a figure of $4·4 million. Therefore this
will be the figure for goodwill in the balance sheet and an exchange loss of $1·4 million recorded in equity (translation
reserve). The impairment of goodwill will be expensed in profit or loss to the value of $1·2 million. (The closing rate has been
used to translate the impairment; however, there may be an argument for using the average rate.)
The loan to Briars will effectively be classed as a financial liability measured at amortised cost. It is the default category for
financial liabilities that do not meet the definition of financial liabilities at fair value through profit or loss. For most entities,
most financial liabilities will fall into this category. When a financial liability is recognised initially in the balance sheet, the
liability is measured at fair value. Fair value is the amount for which a liability can be settled, between knowledgeable, willing
parties in an arm’s length transaction. In other words, fair value is an actual or estimated transaction price on the reporting
date for a transaction taking place between unrelated parties that have adequate information about the asset or liability being
measured.
Since fair value is a market transaction price, on initial recognition fair value generally is assumed to equal the amount of
consideration paid or received for the financial asset or financial liability. Accordingly, IAS39 specifies that the best evidence
of the fair value of a financial instrument at initial recognition generally is the transaction price. However for longer-term
receivables or payables that do not pay interest or pay a below-market interest, IAS39 does require measurement initially at
the present value of the cash flows to be received or paid.
Thus in Briars financial statements the following entries will be made:
第8题：
此题为判断题(对，错)。
第9题：
此题为判断题(对，错)。
第10题：
此题为判断题(对，错)。