系列之三：C类
问答题The age of requiring retirement in companies should be raised, and so 1．______should the age to begin Social Security. First of all, older workers whoremain healthy are valuable workers. Although they may lose some mental 2．______speed, their a
题目
相似问题和答案
第1题：
5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies and
in many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used as
national Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has been
argued that the same IFRSs should be used by all entities or alternatively a different body of standards should apply
to small and medium entities (SMEs).
Required:
(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
5 (a) IFRSs were not designed specifically for listed companies. However, in many countries the main users of IFRS are listed
companies. Currently SMEs who adopt IFRS have to follow all the requirements and not all SMEs take exception to applying
IFRS because it gives their financial statements enhanced reliability, relevance and credibility, and results in fair presentation.
However, other SMEs will wish to comply with IFRS for consistency and comparability purposes within their own country and
internationally but wish to apply simplified or different standards relevant to SMEs on the grounds that some IFRS are
unnecessarily demanding and some of the information produced is not used by users of SME financial statements.
The objectives of general purpose financial statements are basically appropriate for SMEs and publicly listed companies alike.
Therefore there is an argument that there is a need for only one set of IFRS which could be used nationally and internationally.
However, some SMEs require different financial information than listed companies. For example expanded related party
disclosures may be useful as SMEs often raise capital from shareholders, directors and suppliers. Additionally directors often
offer personal assets as security for bank finance.
The cost burden of applying the full set of IFRS may not be justified on the basis of user needs. The purpose and usage of
the financial statements, and the nature of the accounting expertise available to the SME, will not be the same as for listed
companies. These circumstances themselves may provide justification for a separate set of IFRSs for SMEs. A problem which
might arise is that users become familiar with IFRS as opposed to local GAAP thus creating a two tier system which could
lead to local GAAP being seen as an inferior or even a superior set of accounting rules.
One course of action would be for GAAP for SMEs to be developed on a national basis with IFRS being focused on accounting
for listed company activities. The main issue here would be that the practices developed for SMEs may not be consistent and
may lack comparability across national boundaries. This may mean that where SMEs wish to list their shares on a capital
market, the transition to IFRSs may be difficult. It seems that national standards setters are strongly supportive of thedevelopment of IFRSs for SMEs.
第2题：
A. It is usually the first paragraph of an argumentative essay
B. It serves as a ‘map’ of the essay
C. It is supposed to raise readers’ interest and should not be too long
第3题：
Which of the following is NOT mentioned as a way against traffic accidents?
A． Build more highways.
B． Conduct stricter driving tests.
C． Test drivers every three years.
D． Raise the age limit and lay down safety specifications.
通过最后一段The driving test should be standardized and made far more difficult than it is：all the drivers should be made to take a test every three years or s0；the age at which young people are allowed to drive any vehicle should be raised to at least 2 1…可知，B、C、D项都在文中提到了，故本题正确答案为A。
第4题：
The Benefits of Lifelong Learning for Adults
Lifelong learning is the process of keeping your mind and body engaged一at any age一by actively pursuing knowledge and experience.In fact,it has many benefits.Firstly,it keeps the mind sharp and it improves the memory.Secondly,it improves self-confidence and offers an opportunity to try something new. Thirdly,it gives the learner the feeling of accomplishment. Also,it offers the learner the opportunity to keep in touch with people who share with him/her the same interests and make new acquaintances.Finally,it offers an opportunity to learn a new skill or trade.
Achieving retirement means having a lot of spare time and becoming more stressed and bored. However,some adults think that learning at that age is a way to get rid of this situation of boredom and stress.For them learning should be a lifelong process and even retirement should be an opportunity to try new things rather than being passive and pessimistic.
A:Right
B:Wrong
C:Not mentioned
本题给出的信息是正确的。原文是“…it（即lifelong learning) improves the memory”。
本题给出的信息是错误的。原文是："…it（即lifelong learning) offers an opportunity to try something new”。
文章没有谈到这方面的信息。
本题给出的信息是错误的。原文是：" Also , it offers the learner the opportunity to keep in touch with people who share with him/her the same interests and make new acquaintances"。
本题给出的信息是正确的。原文是："Achieving retirement means having a lot of spare time and becoming more stressed and bored”。
本题给出的信息是错误的。原文是："For them learning should be a lifelong process and even retirement should be an opportunity to try new things rather than being passive and pessimistic”。
第5题：
30． How should European companies do? Which of the following is NOT the answer?
A． They must be different from the American companies．
B． They must raise the quality of the things they sell．
C． They must work harder to sell things．
D． They must let the buyer touch or see in person．
30.D【解析】因为此项是不可能做到的。其他三项文中都有提及．
第6题：
此题为判断题(对，错)。
第7题：
A、reach
B、reaching
C、reached
D、to reach
第8题：
A、old
B、years
C、time
D、age
第9题：
A vessel is heading magnetic north and its magnetic compass indicates a heading of 003°. What action should be taken to remove this error during compass adjustment?
A.Move the quadrantal spheres closer to the compass
B.Raise the heeling magnet if the red end is up
C.Remove some of the Flinders bar
D.Raise or lower the athwartship magnets
第10题：
The Benefits of Lifelong Learning for Adults
Lifelong learning is the process of keeping your mind and body engaged一at any age一by actively pursuing knowledge and experience.In fact,it has many benefits.Firstly,it keeps the mind sharp and it improves the memory.Secondly,it improves self-confidence and offers an opportunity to try something new. Thirdly,it gives the learner the feeling of accomplishment. Also,it offers the learner the opportunity to keep in touch with people who share with him/her the same interests and make new acquaintances.Finally,it offers an opportunity to learn a new skill or trade.
Achieving retirement means having a lot of spare time and becoming more stressed and bored. However,some adults think that learning at that age is a way to get rid of this situation of boredom and stress.For them learning should be a lifelong process and even retirement should be an opportunity to try new things rather than being passive and pessimistic.
A:Right
B:Wrong
C:Not mentioned
本题给出的信息是正确的。原文是“…it（即lifelong learning) improves the memory”。
本题给出的信息是错误的。原文是："…it（即lifelong learning) offers an opportunity to try something new”。
文章没有谈到这方面的信息。
本题给出的信息是错误的。原文是：" Also , it offers the learner the opportunity to keep in touch with people who share with him/her the same interests and make new acquaintances"。
本题给出的信息是正确的。原文是："Achieving retirement means having a lot of spare time and becoming more stressed and bored”。
本题给出的信息是错误的。原文是："For them learning should be a lifelong process and even retirement should be an opportunity to try new things rather than being passive and pessimistic”。