第1题
【C1】
第2题
A.five
B.six
C.seven
D.eight
第3题
I believe he is sincere in wanting to focus efforts more on pursuing alternative energy sources. But his Texas roots, his high-profile advocacy of opening up the Arctic National Wildlife Refuge to drilling, and other associations with the oil industry have created long-standing public impressions that the President is an oilman who believes in the oil economy.
Bush's predicament mirrors the nation's own love-hate relationship with 0il. For decades the energy debate in the U. S. has pitted so-called pro-oil realists against idealistic advocates of alternative energy. The pro-oil commentators have attempted to discredit alternatives by saying they make up a tiny share of energy consumed and that dependence on oil is a choice of the marketplace. They assert that our government can and should do little to change this. Former Exxon CEO Lee Raymond echoed such reasoning in 2005, when he noted that in 25 years, even with double-digit growth rates, alternatives like wind and solar power will still provide less than 1% of the energy needed to meet worldwide demand. "I am more interested in staying focused on the 99% ," he said.
Yes, advocates of alternative energy must resist the temptation to suggest that energy problems are easily solved. They are not. Relieving our dependence on oil is going to take huge investments of time, money, and political will. But the difficulty of solving the problem doesn't make doing so any less necessary. With less than 5% of the world's population, the U. S. consumes 25% of its oil and will spend about $320 billion on oil imports this year. Most of the world's oil is concentrated in places either hostile to U. S. interests or vulnerable to political upheaval or terrorism.
Given that sobering outlook, I believe the balance of realism has passed from those who argue on behalf of oil and a laissez-faire energy policy relying on market evolution to those who recognize that life in America will be far more difficult in coming decades unless there is a major reorientation in the way we get our energy. No one who cares about U. S. foreign policy and long-term economic growth can ignore what is happening in Iran, Russia, or Venezuela. And no one who is honestly assessing the decline of American leverage around the world due to our energy dependence can fail to see that oil is the albatross of U. S. national security.
We need an urgent campaign, led by a succession of committed Presidents and Congresses, to promote alternative sources. We could take our time if this were simply a matter of managing an industrial conversion to more cost-effective technologies. Unfortunately, U. S. dependence on ever scarcer fossil fuels has already created conditions that threaten our security and prosperity and undermine international stability.
Most of the world's oil and gas is not controlled by those who respect market forces. Foreign governments control up to 77% of world oil reserves via national oil companies, which set prices through production decisions—and can easily shut off the taps for political reasons.
I am not suggesting that markets won't someday come into play to stanch America's oil dependence. Eventually, because of scarcity, terrorist attacks, market shocks, and foreign manipulation, the high price of oil will lead to enormous investment in, and political support for, alternatives. The problem is that such investment won't happen overnight. Even if it did, building supporting infrastructure and changing behavior. could take decades. In other words, by the time a sustained energy crisis ful
A.refute the criticism by some commentators
B.highlight his Texas roots, advocacy of Arctic drilling, and other associations with the oil industry
C.call for more efforts on pursuing alternative energy sources
D.change the long-standing public impression that he is an oilman who believes in the oil economy
第4题
2009 were $6 per share and $3.20 respectively.
On the same date Pandar acquired 40% of the equity shares in Ambra paying $2 per share.
The summarised income statements for the three companies for the year ended 30 September 2009 are:
The following information is relevant:
(i) The fair values of the net assets of Salva at the date of acquisition were equal to their carrying amounts with the exception of an item of plant which had a carrying amount of $12 million and a fair value of $17 million. This plant had a remaining life of five years (straight-line depreciation) at the date of acquisition of Salva. All depreciation is charged to cost of sales.
In addition Salva owns the registration of a popular internet domain name. The registration, which had a
negligible cost, has a five year remaining life (at the date of acquisition); however, it is renewable indefinitely at a nominal cost. At the date of acquisition the domain name was valued by a specialist company at $20 million.
The fair values of the plant and the domain name have not been reflected in Salva’s financial statements.
No fair value adjustments were required on the acquisition of the investment in Ambra.
(ii) Immediately after its acquisition of Salva, Pandar invested $50 million in an 8% loan note from Salva. All interest accruing to 30 September 2009 had been accounted for by both companies. Salva also has other loans in issue at 30 September 2009.
(iii) Pandar has credited the whole of the dividend it received from Salva to investment income.
(iv) After the acquisition, Pandar sold goods to Salva for $15 million on which Pandar made a gross profit of 20%. Salva had one third of these goods still in its inventory at 30 September 2009. There are no intra-group current account balances at 30 September 2009.
(v) The non-controlling interest in Salva is to be valued at its (full) fair value at the date of acquisition. For this
purpose Salva’s share price at that date can be taken to be indicative of the fair value of the shareholding of the non-controlling interest.
(vi) The goodwill of Salva has not suffered any impairment; however, due to its losses, the value of Pandar’s
investment in Ambra has been impaired by $3 million at 30 September 2009.
(vii) All items in the above income statements are deemed to accrue evenly over the year unless otherwise indicated.
Required:
(a) (i) Calculate the goodwill arising on the acquisition of Salva at 1 April 2009; (6 marks)
(ii) Calculate the carrying amount of the investment in Ambra to be included within the consolidated
statement of financial position as at 30 September 2009. (3 marks)
(b) Prepare the consolidated income statement for the Pandar Group for the year ended 30 September 2009.(16 marks)
第5题
A.Configure client computers in the contoso forest to use the tailspin toys DNS server as the alternate DNS server.
B.Create a new conditional forwader and store it in active directory. Replicate the new conditional forwarded to all DNS server in the contoso forest.
C.Create a new application directory partition in the contoso forest. Enlist the directory partition for all DNS servers.
D.Create a new host (A) record in the globalnames folder on one of the DNS servers in the contoso forest. Configure the host (A) record by using by using the tailspin toys domain name and the ip address of the DNS server in the tailspin toys forest.
第6题
A. Configure client computers in the Contoso forest to use the Tailspin Toys DNS server as the alternate DNS server.
B. Create a new conditional forwarder and store it in Active Directory. Replicate the new conditional forwarder to all DNS servers in the Contoso forest.
C. Create a new application directory partition in the Contoso forest. Enlist the directory partition for all DNS servers.
D. Create a new host (A) record in the GlobalNames folder on one of the DNS servers in the Contoso forest. Configure the host (A) record by using the Tailspin Toys domain name and the IP address of the DNS server in the Tailspin Toys forest.
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