银行招聘考试
According to economic theory,a nation should produce and export those items （ ） it gains a competitive advantage.A.from which B.for that C.by what D.about it
题目
B.for that
C.by what
D.about it
参考答案和解析
相似问题和答案
第1题：
The first, price theory or microeconomics, explains how the interplay of supply and demand in competitive markets creates a multitude of individual prices, wage rates, profit margins, and rental changes.
译文：第一个领域，价格理论或微观经济学，解释在竞争的市场中供需间的相互作用是怎样导致了大量的个别价格、工资率、利润空间和租金的变化。
本题考核的知识点是：宾语从句、状语。
句子的主干是The first explains how…。主语后的名词短语price theory or microeconomics是其同位语，因此翻译the first时，应增译为“第一个领域”。how引导宾语从句，其主干是the interplay … creates …。介词短语in competitive markets做地点状语，翻译时应前置。
词汇方面：interplay意为“相互影响”；a multitude of意为“许多的，大量的”；individual意为“个别的，单独的， 个人的”；margin意为“（时间、空间、金钱的）余地”，profit margin指“利润空间”。
第2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3题：
According to the last paragraph , development of education __________.
[A] results directly from competitive environments
[B] does not depend on economic performance
[C] follows improved productivity
[D] cannot afford political changes
第4题：
According to those who welcomed the railway, the railway itself should include all the following except that ______.
A) the railway enables people travel fast
B) the railway brings comfort to people
C) the railway makes the world peaceful
D) the railway leads the world to war as well
答案；D
[试题分析]细节题。
[详细解答]本题可以从第一段的内容看出来。前两句话“Those who welcomed the railway saw it as more than a rapid and comfortable means of passing．They actually saw it se a factor in world peace．”中，包括了选项A，B，C的内容，从而，可以判断正确答案为D。
第5题：
A. above
B. with
C. than
D. to
第6题：
22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?
1 Unrealised revaluation gains.
2 Dividends paid.
3 Proceeds of equity share issue.
4 Profit for the period.
A 2, 3 and 4 only
B 1, 3 and 4 only
C All four items
D 1, 2 and 4 only
第7题：
According to the last paragraph , development of education
A．results directly from competitive environments.
B．does not depend on economic performance.
C．follows improved productivity.
D．cannot afford political changes.
第8题：
During his last lecture, the scientist______(觉得)easier to explain the theory to those with some background knowledge. (find)
73. found it/found (that) it was
第9题：
A、foundation
B、found
C、fund
D、base
第10题：
DBMS will "manage "the stored data items and assemble the needed items from the(74) database in response to the queries of those who aren't programmers.
A．extention
B．the same
C．common
D． particular