The false statement about the 2, 3-BPG shunt pathway is

A、glycolysis

B、β-oxidation of fatty acid

C、aerobic oxidation of glucose

D、pentose phosphate pathway

E、2,3-BPG shunt pathway

(a) The following information relates to the draft financial statements of Mocha.

Summarised statements of financial position as at 30 September:

Summarised income statements for the years ended 30 September:

The following additional information is available:

(i) Property, plant and equipment:

The property disposed of was sold for $8·1 million.

(ii) Investments/investment income:

During the year an investment that had a carrying amount of $3 million was sold for $3·4 million. No investments were purchased during the year.

Investment income consists of:

(iii) On 1 April 2011 there was a bonus issue of shares that was funded from the share premium and some of the revaluation reserve. This was followed on 30 April 2011 by an issue of shares for cash at par.

(iv) The movement in the product warranty provision has been included in cost of sales.

Required:

Prepare a statement of cash flows for Mocha for the year ended 30 September 2011, in accordance with IAS 7 Statement of cash flows, using the indirect method. (19 marks)

(b) Shareholders can often be confused when trying to evaluate the information provided to them by a company’s financial statements, particularly when comparing accruals-based information in the income statement and the statement of financial position with that in the statement of cash flows.

Required: In the two areas stated below, illustrate, by reference to the information in the question and your answer to (a), how information in a statement of cash flows may give a different perspective of events than that given by accruals-based financial statements:

(i) operating performance; and

(ii) investment in property, plant and equipment.

The following mark allocation is provided as guidance for this requirement:

(i) 3 marks

(ii) 3 marks

When it comes to foods, America is not just the fattest country on earth but probably the most schizophrenic as well--home to the Big Mac and Weight Watchers, the super model and the couch potato.

The love-hate relationship with food was examined in the documentary "Fat" which aired on November 3, and if there is any comfort for the more than 90 million overweight Americans it's that the rest of the world is also getting fatter.

"There is an enormous pressure on people to be thin and to be physically fit but at the same time there is a tremendous pressure and inducement to eat, "Or Kelly Brownell, professor of psychology at Yale University and a participant in the programme, said in an interview. "You will see a Baskin Robbins next to Weight Watchers. You'll see a Family Circle magazine with a delicious chocolate cake on the cover beside a diet article, "said Brownell. "At the same time as we have record levels of obesity, we have record levels of eating disorders too," he said.

The desire to eat fatty food came from a primitive survival instinct to store enough energy in good times to ensure survival when food was scare. But in a modern urban society, where fast food chains appear on almost every block, the instinct to eat far has begun to work against us.

The documentary claims that nowhere is the exposure to junk food more prevalent than in the United States, where the problem has been compounded by the increasingly sedentary modern lifestyle. It also says that members of Arizona's Pima Indian tribe are the fattest people in the fattest country on earth. Until recently the tribe lived a simple life, but in 1984 when the tribe won a gaming stream. Today the tribe is plagued by obesity, high blood pressure and heart disease. Just 800 kms south in Mexico, another branch of the Pima tribe continues to live a traditional life and eats a traditional diets. These Pima have none of the problems of their American counterparts, who are on average 27kgs heavier.

Part of the problem, according to Brownetl, is the intense advertising of junk food in the United States. The average American child sees thousands of TV commercials each year, most of which advertise fast food, candy and sodas.

The food environment has become so "toxic" according to the documentary, that some US schools even offers fast food such as McDonald's and Burger King in school cafeterias.

"If there is any comfort for the more than 90 million overweight Americans it's that the rest of the world is also getting fatter." What does this sentence mean?

A．Overweight Americans will be glad to see the rest of he world is getting fatter.

B．Actually there is no comfort at all for overweight Americans.

C．The rest of the world had sympathy on overweight Americans.

D．Overweight Americans dislike thin person.

If one of your research staff announced that he had worked out a way to propel a vehicle on a cushion of air, would you tell him to concentrate on something practical, or suggest taking it further? If a member of your development team asked if she could come in late because she had her best ideas at 3 am would you insist that she is in the office at 9 am like everyone else?

Current business wisdom is that companies need creative, innovative people to beat competitors. The reality is that companies have always needed new ideas to survive and progress, but in the past they weren't particularly good at encouraging the people who produced them.

Original thinkers don't always fit easily into the framework of an organisation. However, the advice from managing director, John Serrano is "Get rid of the dull people and encourage the unusual ones". Essentially, he believes that companies need to learn how to manage their original thinkers in order to ensure that the business profits from their contribution. He also says, "Original thinkers often find it difficult to drive change within the organisation, so they resign, feeling angry and disappointed. It is essential to avoid this."

"You can't recognise original thinkers by the way they look", says Ian Freeman. An apparently ordinary exterior can conceal a very creative thinker. "His consultancy, IBT Personnel, has devised a structured way to identify original thinkers. We define employees as champions, free-wheelers, bystanders and weak links, and most original thinkers come into the category of free-wheelers. They may miss deadlines if they become involved in something more interesting. They are passionate and highly motivated but have little or no understanding of business directions and systems."

Headhunter George Solomon also thinks original thinkers have their disadvantages. "They may have a bad influence within an organisation, especially given the current management trend for working in teams. The original thinkers themselves may be unaware of any problem, but having them around can be disruptive to colleagues, who have to be allowed to point out when they are being driven crazy by the original thinkers behaviour." Yet, in his opinion, the "dream team" in any creative organisation consists of a balanced mixture of original thinkers and more practical, realistic people.

So, having identified your original thinkers, how do you handle them? One well-known computer games company has a very inventive approach. "We encourage our games designers by creating an informal working environment", says director Lorna Marsh. "A company cannot punish risk-takers if it wants to encourage creativity. Management has to provide support, coaching and advice-and take the risk that new ideas may not work. Our people have flexible working hours and often make no clear distinction between their jobs and their home lives."

Original thinkers may fit into the culture of 21st century organisations, but more traditional organisations may have to change their approach. Business psychologist Jean Row believes that the first step is to check that original thinkers are worth the effort. "Are the benefits they bring worth the confusion they cause? If so, give them what they want, allow plenty of space, but set clear limits. Give them extremely demanding targets. If they fail to meet them, then the game is up. But if they succeed, your organisation stands only to gain."

It is important for a company to encourage original thinkers because______.

A．this allows it to promote innovative products

B．this enables it to stay ahead of its rivals

C．they are very flexible about their working hours

D．their talents are ideally suited to the market

The greatest advantage of books does not always come from what we remember of them, but from their【C1】______. A good book often【C2】______as a match to【C3】______the dormant power within us. There is explosive material【C4】______in most of us if we can only reach it. A good book or a good friend often excites【C5】______in great writers, even【C6】______entirely different subjects. We often find in books【C7】______we thought and felt, could we not have expressed ourselves. Indeed, we get【C8】______With ourselves in books. We【C9】______one feature in Emerson, another lineament in Shakespeare, an expression in Homer, a glimpse of ore, elves in Dante, and so on【C10】______we spell out our whole【C11】______. True, we get many pleasing【C12】______of ourselves from friends, many mirrored deformities from our enemies, and a characteristic here and there from the world; but in calm and【C13】______way we find the most of ourselves, our strength, our weakness, our limitations, our opinions, our tastes, our harmonies and【C14】______, our poetic

【C15】______qualities, in books. We【C16】______many of our opinions from our favorite books. The author【C17】______we prefer is our most potent teacher, we look at the world through his eyes. If we【C18】______read books that are elevating in tone, pure in style, sound in reasoning, and【C19】______in insight, our minds develop the same characteristics. The best books are those which stir us up most and make us the most【C20】______to do something and be something ourselves.

【C1】

A．words

B．lines

C．suggestion

D．suggestiveness

A scientist who does research in economic psychology and who wants to predict the way in which consumers will spend their money must study consumer behavior. He must obtain (1)_____ both on resources of consumers and on the motives that (2)_____ to encourage or discourage money spending.

If an (3)_____ were asked which of three groups borrow most—people with rising incomes, (4)_____ incomes, or declining incomes—he would (5)_____ answer: those with declining incomes. Actually, in the years 1997—2000, the answer was: people with rising incomes. People with declining incomes were next and people with stable incomes borrowed the (6)_____. This shows us that traditional (7)_____ about earning and spending are not always (8)_____ Another traditional assumption is that if people who have money expect prices to go up, they will (9)_____ to buy. If they expect prices to go down, they will postpone buying. (10)_____ research surveys have shown that this is not always (11)_____ The expectations of price increases may not stimulate buying. One (12)_____ attitude was ex-pressed by the wife of a mechanic in an interview at a time of rising prices. Her family had been planning to buy a new car but they postponed this purchase. (13)_____, the rise in prices that has al-ready taken place may be resented and buyer's resistance may be evoked.

The (14)_____ mentioned above was carried out in America. Investigations (15)_____ at the same time in Great Britain, however, yielded results that were more (16)_____ traditional assumptions about saving and spending patterns. The condition most contributive to spending (17)_____ to be price stability. If prices have been stable and people consider that they are (18)_____, they are likely to buy. Thus, it appears that the common (19)_____ policy of maintaining stable prices is based on a correct understanding of (20)_____ psychology.

A．data

B．materials

C．money

D．things

A scientist who wants to predict the way in which consumers will spend their money must study consumer behavior. He must obtain 【C1】______ both on resources of consumers and on the motives that 【C2】______ to eencourage discourage money spending.

If an 【C3】______ were asked which of three groups borrow most--people with rising incomes, 【C4】______ incomes, or declining incomes--he would 【C5】______ answer: those with declining incomes. Actually, in the past, the answer was. people with rising incomes. People with declining incomes were next and .people with stable incomes borrowed the 【C6】______ . This shows us that traditional 【C7】______ about earning and spending are not always 【C8】______ . Another traditional assumption is that if people who have money expect prices to go up, they will 【C9】______ to buy. If they expect prices to go down, they will postpone buying. 【C10】______ research surveys have shown that this is not always 【C11】______ . The expectations of price increases may not stimulate buying. One 【C12】______ attitude was expressed by the wife of a mechanic at a time of rising prices. Her family had been planning to buy a new car but they postponed this purchase. 【C13】______ , the rise in prices that has already taken place may be resented and buyer's resistance may be evoked.

The 【C14】______ mentioned above was carried out in America. Investigations 【C15】______ at the same time in Great Britain, however, yielded results that were more 【C16】______ traditional assumptions about saving and spending patterns. The condition most contributive to spending 【C17】______ to be price stability. If prices have been stable and people consider that they are 【C18】______ , they are likely to buy. Thus, it appears that the common 【C19】______ policy of maintaining stable prices is based on a correct understanding of 【C20】______ psychology.

【C1】

A．data

B．materials

C．money

D．things

A scientist who wants to predict the way in which consumers will spend their money must study consumer behavior. He must obtain 【C1】______ both on resources of consumers and on the motives that 【C2】______ to encourage or discourage money spending.

If an 【C3】______ were asked which of three groups borrow most—people with rising incomes, 【C4】______ incomes, or declining incomes—he would 【C5】______ answer: those with declining incomes. Actually, in the past, the answer was: people with rising incomes. People with declining incomes were next and people with stable incomes borrowed the 【C6】______ . This shows us that traditional 【C7】______ about earning and spending are not always 【C8】______ . Another traditional assumption is that if people who have money expect prices to go up, they will 【C9】______ to buy. If they expect prices to go down, they will postpone buying. 【C10】______ research surveys have shown that this is not always 【C11】______ The expectations of price increases may not stimulate buying. One 【C12】______ attitude was expressed by the wife of a mechanic at a time of rising prices. Her family had been planning to buy a new car but they postponed this purchase. 【C13】______ , the rise in prices that has already taken place may be resented and buyer's resistance may be evoked.

The 【C14】______ mentioned above was carried out in America. Investigations 【C15】______ at the same time in Great Britain, however, yielded results that were more 【C16】______ traditional assumptions about saving and spending patterns. The condition most contributive to spending 【C17】______ to be price stability. If prices have been stable and people consider that they are 【C18】______ , they are likely to buy. Thus, it appears that the common 【C19】______ policy of maintaining stable prices is based on a correct understanding of 【C20】______ psychology.

【C1】

A．data

B．materials

C．money

D．things