Latins and Mediterranean Arabs prefer ____distance.

Americans and Arabs are different in their space habits. Arabs prefer close contact. Dr. Hall has explained that the Arabs belong to a touch culture and in conversation, they always envelop the other person. They hold his hand, look into his eyes, and bathe him in their breath.

Dr. Hall’s interest in man’s use of space developed in the early nineteen fifties when he was Director of the Point Four training program at the Foreign Service Institute. In talking with Americans who had lived overseas, he found that many of them had been highly uncomfortable because of culture differences. Such discomfort is usually referred to as culture shock.

The problem is that, relatively speaking, Americans live in a noncontact culture. Partly, this is a product of our puritan heritage ( 清教徒文化遗产). Dr. Hall points out that we spend years teaching our children not to crowd in and lean on us. And in situations where we ourselves are forced to stand close to another person on crowded subways, for example, we turn our eyes away, and if actual body contact is involved, tense the muscles on the contact side. Most of us feel very strongly that this is the only proper way to behave.

When the Arabs talk to you, they ______.

A．try to be as close to you as possible

B．keep a certain space from you

C．hold you tightly

D．do not allow you to feel their breath

阅读文章，回答下列各题： Americans and Arabs ale different in theirspace habits．Arabsprefer close contact．Dr．Hallhas explained that the Arabs belong to a touch Culture and in conversation；they alwaysenvelop the other person．Theyhold his hand，look into his eyes，and bathe him in theirbreath． Dr．Hall’S interest in man’suse of space developed in the early nineteen fifties when hewas Director of thePoint Four training program at the Foreign Service Institute．In talking withAmericans who had lived overseas，he found that many of them had been highly uncomfortablebecause ofculture differences．Such discomfort is usually referredto as culture shock． The problem is that，relatively speakin9；Americans live in a no contact．Partly，this is aproduct of our puritan heritage(清教徒文化遗产)．Dr．Hall points outthat we spend yearsteaching our children not to crowd in and lean on us．And in situations where we ourselves areforced to stand close toanother person on crowded subways，for example，we turn our eyes a—way，and if actual bodycontact is involved，tense the muscles on the contactside．Most of USfeel very stronsty that this is the onlyproper way to behave． When the Arabs talk to you，they_________．

A.try to be as close to youas possible

B.keep a certain space fromyou

C.hold you tightly

D.do not allow you to feeltheir breath

阅读文章，回答下列各题： Americans and Arabs ale different in theirspace habits．Arabsprefer close contact．Dr．Hallhas explained that the Arabs belong to a touch Culture and in conversation；they alwaysenvelop the other person．Theyhold his hand，look into his eyes，and bathe him in theirbreath． Dr．Hall’S interest in man’suse of space developed in the early nineteen fifties when hewas Director of thePoint Four training program at the Foreign Service Institute．In talking withAmericans who had lived overseas，he found that many of them had been highly uncomfortablebecause ofculture differences．Such discomfort is usually referredto as culture shock． The problem is that，relatively speakin9；Americans live in a no contact．Partly，this is aproduct of our puritan heritage(清教徒文化遗产)．Dr．Hall points outthat we spend yearsteaching our children not to crowd in and lean on us．And in situations where we ourselves areforced to stand close toanother person on crowded subways，for example，we turn our eyes a—way，and if actual bodycontact is involved，tense the muscles on the contactside．Most of USfeel very stronsty that this is the onlyproper way to behave． When the Arabs talk to you，they_________．

A.try to be as close to youas possible

B.keep a certain space fromyou

C.hold you tightly

D.do not allow you to feeltheir breath

Arabs and Jews alike are increasingly at risk in a climate of steadily rising tensions.

IAS 1 Presentation of Financial Statements defines profit or loss and other comprehensive income. The purpose of the statement of profit or loss and other comprehensive income is to show an entity’s financial performance in a way which is useful to a wide range of users so that they may attempt to assess the future net cash inflows of an entity. The statement should be classified and aggregated in a manner which makes it understandable and comparable. However, the International Integrated Reporting Council (IIRC) is calling for a shift in thinking more to the long term, to think beyond what can be measured in quantitative terms and to think about how the entity creates value for its owners. Historical financial statements are essential in corporate reporting, particularly for compliance purposes, but it can be argued that they do not provide meaningful information. Preparers of financial statements seem to be unclear about the interaction between profit or loss and other comprehensive income (OCI) especially regarding the notion of reclassification, but are equally uncertain about whether the IIRC’s Framework constitutes suitable criteria for report preparation. A Discussion Paper on the Conceptual Framework published by the International Accounting Standards Board (IASB) has tried to clarify what distinguishes recognised items of income and expense which are presented in profit or loss from items of income and expense presented in OCI.

Required:

(a) (i) Describe the current presentation requirements relating to the statement of profit or loss and other comprehensive income. (4 marks)

(ii) Discuss, with examples, the nature of a reclassification adjustment and the arguments for and against allowing reclassification of items to profit or loss. Note: A brief reference should be made in your answer to the IASB’s Discussion Paper on the Conceptual Framework. (5 marks)

(iii) Discuss the principles and key components of the IIRC’s Framework, and any concerns which could question the Framework’s suitability for assessing the prospects of an entity. (8 marks)

(b) Cloud, a public limited company, regularly purchases steel from a foreign supplier and designates a future purchase of steel as a hedged item in a cash flow hedge. The steel was purchased on 1 May 2014 and at that date, a cumulative gain on the hedging instrument of $3 million had been credited to other comprehensive income. At the year end of 30 April 2015, the carrying amount of the steel was $8 million and its net realisable value was $6 million. The steel was finally sold on 3 June 2015 for $6·2 million.

On a separate issue, Cloud purchased an item of property, plant and equipment for $10 million on 1 May 2013. The asset is depreciated over five years on the straight line basis with no residual value. At 30 April 2014, the asset was revalued to $12 million. At 30 April 2015, the asset’s value has fallen to $4 million. The entity makes a transfer from revaluation surplus to retained earnings for excess depreciation, as the asset is used.

Required:

Show how the above transactions would be dealt with in the financial statements of Cloud from the date of the purchase of the assets.

Note: Candidates should ignore any deferred taxation effects. (6 marks)

Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)

The villages and towns were usually perched on the edge [of the farms] so as not to waste arable soil and because there was a need, before the High dam tamed the Nile, to live beyond the reach of the annual floods.

听力原文： African Union Chairman Olesugun Obasanjo says the small AU peacekeeping forces being sent to Darfur will have a shoot-back policy. The Nigerian president told a news conference in Addis Ababa that the force numbering three hundred soldiers will patrol over crowded refugee camps and border areas between Sudan and Chad and will actively defend refugees from attacks by Arab militias. Leaders at the African Union summit which concluded in Addis Ababa Thursday discontinued the discussion of an internal report blasting Zimbabwe's government of President Robert Mugabe for human rights violations. One official says the African Union had more important topics on its agenda.

Which of the following is NOT true about the AU peacekeeping force?

A．It has 300 soldiers in all.

B．It will be sent to Darfur.

C．It is to protect refugees from attacks.

D．It is to establish order in Sudan and Chad.

听力原文： African Union Chairman Olesugun Obasanjo says the small AU peacekeeping forces being sent to Darfur will have a shoot-back policy. The Nigerian president told a news conference in Addis Ababa that the force numbering three hundred soldiers will patrol over crowded refugee camps and border areas between Sudan and Chad and will actively defend refugees from attacks by Arab militias. Leaders at the African Union summit which concluded in Addis Ababa Thursday discontinued the discussion of an internal report blasting Zimbabwe's government of President Robert Mugabe for human rights violations. One official says the African Union had more important topics on its agenda.

Which of the following is NOT true about the AU peacekeeping force?

A．It has 300 soldiers in all.

B．It will be sent to Darfur.

C．It is to protect refugees from attacks.

D．It is to establish order in Sudan and Chad.

Conversational implicature is comparable to illocutionary force in speech act theory in that they are both concerned with the contextual side of meaning, or言外之意in Chinese.