One should not plant a garden that is too large for him to care for.

What was NOT one of the uses suggested for Stonehenge？

A．A way to know when they should plant crops.

B．An ancient device used like a computer.

C．A way to show what time of year it was.

D．A way to know the time of day.

What was NOT one of the uses suggested for Stonehenge？

A．A way to know when they should plant crops

B．An ancient device used like a computer

C．A way to show what time of year it was

D．A way to know the time of day

ty for rent.Based on the market for similar properties, the firm determines that the fair value of the plant is €500,000 more than its original cost.If this firm uses the cost model for plant and equipment and the fair value model for investment property, should it recognize a gain on its income statement under IFRS？

A.Yes, because the plant will be reclassified as investment property.

B.No, because the increase in value does not reverse a previously recognized loss.

C.No, because the firm must continue to use the cost model for valuation of this asset.

s plant can cause a rash resulting in reddened skin, an annoying itch, and painful blisters. A severe【B2】can even force a person to remain in bed or become hospitalized. The best way to【B3】these discomforts is to avoid the plant.

Fortunately this plant is easy to【B4】. Whether it grows as a bush or a vine, the shape of its leaves is always【B5】. Each leaf stalk has three glossy leaves, usually with jagged edges. In early spring the leaves are red,【B6】green later. Then in autumn, the leaves【B7】to fresh red or orange. The poison ivy plant is found【B8】everywhere in North America. Because many birds eat its berries, its seeds are【B9】distributed. The plant loves the sun and flourishes along beaches, in fields, and by roadsides. It also grows【B10】in light shade and is often found in parks and pine forests. However, in thick woods the story is【B11】. It is not【B12】there. That is because the leaves of the trees block out the sun,【B13】the plant needs to grow.

The poison in poison ivy is in the form. of an oil that is in all parts of the plant. It is extremely【B14】. Merely touching the plant is enough contact for a person to be infected by the【B15】. Touching clothing or shoos that have brushed against the plant can also cause a rash and blisters. Even the smoke from a fire【B16】poison ivy is burning can cause the skin poisoning.

A person who makes【B17】with the plant should wash all infected areas with a strong laundry soap as soon as possible. Clothes that have come in contact with the【B18】should be dry cleaned or washed in soap and water. There is one good way to prevent the【B19】.【B20】away from the plant!

【B1】

A．since

B．so

C．therefore

D．then

听力原文： Windbreaks are barriers formed by trees and other plants. Farmers plant these barriers around their fields to protect their land.

Windbreaks stop the wind from blowing soil away (33) . They also keep the wind from destroying or damaging crops. They are very important for protecting grain crops.

There have been studies done on windbreaks in parts of West Africa, for example. These found that grain harvests can be twenty percent higher in fields protected by windbreaks compared to fields without such protection (33) .

But windbreaks seem to work best when they allow some winds to pass through them (341. If the wall of trees and plants blocks the wind completely, then violent air motions will take place close to the ground. These motions will lift soil into the air where it will be blown away.

There should be at least two lines in each windbreak. one line should be large treas. The second line, right next to it, can be shorter trees and other plants with leaves. Locally grown trees and plants are best for windbreaks.

If the quality of the land is not very good, studies have shown that one kind of tree that can grow well is the white pine (35) .

Windbreaks not only protect land and crops from the wind. Surplus trees can be cut down and used to provide wood (33) .

(34)

A．They can prevent soil from being blown away.

B．They can improve the yield of crops.

C．They can provide wood when cut down.

D．They can protect crops from the strong sunshine.

ound their high-tech production unit and there was a presentation of some of the products they're planning. They're certainly coming up with plans for some innovative products. I'm fairly sure we can come to some agreement about working together on at least two of them, though there'll be some hard bargaining, I should think.

？You will hear five short recordings. Each person is talking on the phone.

？For each recording, decide what is the main topic of their call.

？Write one letter (A - H) next to the number of the recording.

？Do not use any letter more than once.

？You will hear the five recordings twice.

A. A departmental meeting

B. An employment interview

C. A negotiation with merchandiser

D. A visit to a plant

E. A shareholders' meeting

F. A training workshop

G. A conference

H. A visit to the trade show

ipment has been designed to automate the making of it. It includes a huge heat-treatment furnace, a crane that lifts hot metal plates without damaging them, and a computer system that can manage the complete flow of work.

Five years ago, Europe's aircraft industry needed only 8,000 tonnes of aluminium plate a year for its products. Last year the figure reached 21,800 tonnes. By 2004 it should total 30,000 tonnes. Each airliner contains 180 tonnes of it. That is why the plant is being rebuilt to increase both the quality and the amount of its product.

Aluminium is alloyed with other metals and cast into ingots, and the surface of the ingots is smoothed off. After pre-heating, it is rolled in a mill that can take 3.75-m-wide slabs. The new equipment can make the process more efficient and can produce a better product. For example, computers control the temperature of the hot plates, the rate at which they pass through the mill, the speed of cooling it with water, and so on.

The new plant can handle twice the throughput of the one that it is replacing, thanks to the completely automated and computerized process.

(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed to

accept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose

1·5 million shares of the company to be issued in six months time or to receive a cash payment in three months

time equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 in

three months time and $4 in six months time.

Additionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right to

choose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares at

the settlement date. This right has been granted because of the performance of the director during the year and

is unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair value

of the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 per

share, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)

Required:

Discuss with suitable computations how the above share based transactions should be accounted for in the

financial statements of Leigh for the year ended 31 May 2007.

nto a meaningful activity. Having vegetables in the backyard makes home gardening appealing for many people. In addition, vegetable gardening provides exercise and fun for both urban and suburban families.

Vegetable gardeners agree that many home-grown vegetables are superior to those purchased from markets. From spring through late fall, a well-planned and well-kept garden can provide a supply of fresh vegetables, thus increasing the nutrition of the family diet.

Freezers make it possible to keep some of the vegetables to be enjoyed at a later date. Other vegetables can be stored for a few months in a cool area.

Although the money spent for a garden may be little, one cannot escape the fact that gardening requires hard work and time. Many of the gardening tasks must be performed at times that are most inconvenient. Not doing jobs that should be done on a regular basis may result in failure and a negative feeling toward gardening.

One should not plant a garden that is too large for him to care for. A small, well-kept garden is more enjoyable and profitable than a large neglected one. Vegetables do well in full sunlight and need at least five or six hours of sun during the middle of the day. Too much shading results in poor plants and few vegetables. If possible, the garden should be near the house, so the gardener can work in it whenever they are free.

Soils for vegetables should be easily broken up and porous (多孔的) for quick water drainage and good aeration(透气). Usually the home owner has little choice in the type he can choose.

Fortunately, many vegetables can be grown on poor soils if the soils are properly prepared.

Many people find home gardening______.

A．expensive and boring

B．interesting and enjoyable

C．time consuming and inconvenient

D．neither interesting nor enjoyable