The financial statement that shows the beginning balance of owner’s equity; the changes in

The financial statement that shows the beginning balance of owner’s equity; the changes in equity that resulted from new investments by the owner, net income （）; withdrawals; and the ending balance, is the:

A．Statement of financial position．

B．Statement of cash flows．

C．Balance sheet．

D．Statement of owner’s equity．

1. The story of creation In the beginning, before time began, the Bible tells us how God created the world. The earth was an empty and dark place and there was no life or light. In the six days, God created the world and everything living on the earth. The first thing God created was the light. God said, ”let there be light.” Suddenly, the first bright light began to shine on the empty, stormy waters covering the earth. God saw the light was good and he named the light “day”, and he called the darkness “night.” Now, God commanded the waters covering the whole earth to pull back. God divided the earth between the dry land and the big seas. And so it happened. Now the world had mountains and valleys. It had lakes and rivers. And God said “let the earth be filled with green grass.” He put tall trees and beautiful flowers everywhere. He filled the world with color. And God saw all he created was wonderful and said to himself, “this is good.” On the fourth day, God made the sun, the moon, and the stars. He made the sun shine from the sky during the day and the moon to shine in the night along with all the countless glittering stars of the universe. But the earth was very quiet and still because no living beings had been created. Then, on the fifth day, God created fish in the seas and rivers, and birds to fly through the sky. On the sixth day, God made animals of every kind to live on the dry land of the earth. God made every animal you can think of, from elephants and zebra’s, lions and cattle, sheep, dogs and cats, to all the smallest creature you can find on the earth. When God had created all this, He said, “this is really, really, good.” God was almost finished creating the world, but something important was still missing. God knew the fantastic of all this creations had not yet been created. 1.Which of the following is true according to the passage？

A、God only created rivers on the fourth day

B、All animals that God created were small

C、God made the sun on the fifth day

D、God saw all he created was wonderful

New research from Australia supports the belief that many pet owners have it show that pets are good for your health. The【C1】______of this new study suggest that people who have pet are【C2】______less risk from heart disease than【C3】______who do not. Ironically this【C4】______study on pets was intended to【C5】______the myth that pets are good for your health. Earlier research【C6】______the benefits of owning pets received a lot of【C7】______, but the results were not good enough to【C8】______the more skeptical(怀疑的)doctors. The new research was carried【C9】______. Over three years and examined 6,000 people the largest group yet involved in【C10】______a study. They took tests that measured a【C11】______of different factors known to be【C12】______in heart disease-blood【C13】______and cholesterol(胆固醇),【C14】______, people were asked about their life styles. The 800 people who owned pets had【C15】______levels on each of the factors【C16】______than those who did not own pets. The differences were even greater than those found in similar studies on people who【C17】______to vegetarian diets or took【C18】______exercise. The study also showed that it did not matter【C19】______kind of pet was owned a cat was as good as a dog so the benefits could not be attributed【C20】______the exercise involved in walking a dog.

【C1】

A．findings

B．conclusions

C．indications

D．signs

I. Read the following statements and choose the correct answer. There is no denying that students should learn something about how computers work, just as we expect them at least to understand that the internal-combustion engine (内燃机) has something to do with burning fuel, expanding gases and pistons (活塞) being driven. For people should have some basic idea of how the things that they use do what they do. Further, students might be helped by a course that considers the computer’s impact on society. But that is not what is meant by computer literacy. For computer literacy is not a form of literacy (读写能力); it is a trade skill that should not be taught as a liberal art. Learning how to use a computer and learning how to program one are two distinct activities. A case might be made that the competent citizens of tomorrow should free themselves from their fear of computers. But this is quite different from saying that all ought to know how to program one. Leave that to people who have chosen programming as a career. While programming can be lots of fun, and while our society needs some people who are experts at it, the same is true of auto repaid and violin-making. Learning how to use a computer is not that difficult, and it gets easier all the time as programs become more “user-friendly”. Let us assume that in the future everyone is going to have to know how to use a computer to be a competent citizen. What does the phrase “learning to use a computer” mean? It sounds like “learning to drive a car”, that is, it sounds as if there is some set of definite skills that, once acquired, enable one to use a computer. In fact, “learning to use a computer” is much more like “learning to play a game”, but learning the rules of one game may not help you play a second game, whose rules may not be the same. There is no such a thing as teaching someone how to use a computer. One can only teach people to use this or that program and generally that is easily accomplished. 3. Learning to use a computer is getting easier all the time because ________.

A、A) programs are becoming less complicated

B、B) programs are designed to be convenient to users

C、C) programming is becoming easier and easier

D、D) programs are becoming readily available to computer users

Financial statements represent transactions in words and numbers. To be useful, financial information must represent faithfully these transactions in terms of how they are reported.

Which of the following accounting treatments would be an example of faithful representation?

A、Charging the rental payments for an item of plant to the statement of profit or loss where the rental agreement meets the criteria for a lease

B、Including a convertible loan note in equity on the basis that the holders are likely to choose the equity option on conversion

C、Treating redeemable preference shares as part of equity in the statement of financial position

D、Derecognising factored trade receivables sold without recourse to the seller