A.multitude
B.ratio
C.temperature
D.function
第1题
By the year 2000, today's "have not" nations will have a total population of 5 billion people, nearly four fifths of the world's population.
Food isn't the only problem that such a population explosion presents. The more people there are and the worse their living conditions, the greater grow the possibility of all kinds of social problems.
In 1830, world population reached 1 billion. It took only 100 more years to add another billion to world population; just 30 more to add a third billion. And it took just 15 more years to reach the 4 billion mark in 1975. Actually, the world's birth rate is falling. But so is death rate, as medical advances have made it possible for man to live longer than before. Such advances have also reduced baby death rate. Unless population growth is reduced, the world population may reach 12 billion in a century. Is the earth capable of providing a good life for so large a population?
A population explosion will lead to ______.
A.a lot of social problems
B.medical advances
C.a decrease in food production
D.a worse life in every nation with 3 billion
第2题
What's more, the great part of the growth—9 of every 10—added to the earth's population—will be in the poor and undeveloped countries. These are the nations where providing enough food for billions of people already is proving to be a headaching problem.
By the year 2000, today's "have not" nations will have a total population of 5 billion people, nearly four-fifths of the world's population.
Food isn't the only problem that such a population explosion presents. The more people there are and the worse their living conditions, the greater grow the possibility of all kinds of social problems.
In 1830, world population reached 1 billion. It took only 100 more years to add another billion to world population, just 30 more to add a third billion. And it took just 15 more years to reach the 4 billion mark in 1975.
Actually, the world's birth rate is falling. But so is death rate, as medical advances have made it possible for man to live longer than before. Such advances have also reduced baby death rate. Unless population growth is reduced, the world population may reach 12 billion in a century. Is the earth capable of providing a good life for so large a population?
A population explosion will lead to______.
A.a lot of social problems
B.medical advances
C.a decrease in food production
D.a worse life in every country
第3题
2NO(g)+2H2(g)→N2(g)+2H2O(g)
Initial oncentration/(mol·dm-3) | Initial rate of formation of H2O/mol·dm-3·s-1 | |
c(NO) | c(H2) | |
0.10 0.10 0.20 | 0.10 0.20 0.10 | 1.23×10-3 2.46×10-3 4.92×10-3 |
What is the rate equation for the reaction?
第4题
1. 已知材料1:
SALES CONTRACT
ContractNO.: NJT090218
Date; FEB. 18, 2009
Signed at: Nanjing, China
The Seller: NANJING JINLING TEXTILE CO. , LTD.
Address: UNIT A 18/F, JINLING TOWER, No. 118 JINLING ROAD, NANJING, CHINA
The Buyer:DEXICA SUPERMART S. A.
Address; BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM
This Sales Contract is made by and between the sellers and the buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:
10% more or less in quantity and amount are acceptable.
Packing: IN CARTON Shipping Mark : N/M
Time of Shipment: Within 30 days after receipt of L/C.
From NINGBO PORT CHINA to BRUSSELS, BELGIUM
Transshipment and Partial Shipment: Allowed
Insurance; To be effected by the Seller for 110% of full invoice value covering all risks up to port of destination and war risks included with claim payable at destination.
Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before APRIL 1, 2009 and to remain valid for negotiation in China until the 21 days after the foresaid Time of Shipment. L/C must mention this contract number L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside China are for account of the Buyer.
The Seller The Buyer
NANJING JINLING TEXTILE CO. , LTD. DEXICA SUPERMART S. A.
钟山 ALICE
已知资料(2):
1. 装运信息: 指定APE承运,装期2009.04.19;船名PRINCESS;航次V.018
2.装箱资料:合计108箱,装入1×20’集装箱
3.商业发票号:NJT090218-09,签发日期2009年4月10日
4.信用证号:CMKK9180205
(1)一般原产地证
(2) 保险单
中国人民保险公司江苏省分公司
THE PEOPLE'S INSURANCE COMPANY OF CHINA JIANGSU BRANCH
货物运输保险单
CARGO TRANSPORTATION INSURANCE POLICY
发票号(INVOICE NO.) NJT090218-09 保单号次 PYIE2006080
合同号(CONTRACT NO.) NJT090218 POLICY NO.
信用证号(L/C NO.): CCPIT 091810528
被保险人: Insured: NANJING JINLING TEXTILE LTD.
中国人民保险公司(以下简称本公司)根据被保险人的要求,由被保险人向本公司缴付约定的保险费,按照本保险单承保险别和背面所载条款与下列特款承保下述货物的运输保险,特立本保险单。
THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE'S INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED "THE COMPANY") AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED, UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.
第5题
Some of the 46 elephants living at the Thai Elephant Conservation Centre, a former government logging camp near Lampang, have found a new life in music. The Thai Elephant Orchestra is the creation of two Americans, Richard Lair, who has worked with Asian elephants for 23 years, and David Soldier, a musician and neuroscientist with a taste for the avant-garde. They provided six of the center's elephants, aged 7 to 18, with a variety of percussion and wind instruments. Those familiar with Thai instruments will recognize the slit drums, the gong, the bow bass, the xylophone-like rants, as well as the thunder sheet. The only difference is that the elephant versions are a bit stronger.
The elephants are given a cue to start and then they prepare. They clearly have a strong sense of rhythm. They flap their ears to the beat, swish their tails and generally rock back and forth. Some add to the melody with their own trumpeting. Elephant mood-music could have a commercial future, Mr. Soldier believes. He has even produced a CD on the Mulatta label—it is available at www.mulatta.org—with 13 elephant tracks. It is real elephant music, he says, with only the human noises removed by sound engineers. But is it music? Bob Halliday, music critic of the Bangkok Post, says it is. He commends the elephants for being "so communicative". Anyone not knowing that it was elephant music, he says, would assume that humans were playing.
Some of the elephants in the band have also tried their hand at painting, tending to favor the abstract over the representational style. Their broad-stroke acrylic paintings last year helped raise some $25,000 at a charity auction at Christie's in New York, and a London gallery has also taken some of their work. These art sales, together with profits from the CD, are helping to keep the centre going. A second CD is on the way. It will be less classical, more pop.
The elephants of Thailand now are short of the work they used to do because______.
A.they are trained to take tourists on trek
B.they are trained to play music
C.the forest-cutting is illegal
D.there is not enough timber for them to haul
第6题
Meanwhile, poorer nations have enjoyed some success in their battles against malnutrition and famine. But, according to research presented at the annual meeting of the American Association for the Advancement of Science, it is more a case of being out of the frying pan and into the fire. The most striking example actually in the poor world comes from the Pacific islands, home of the world's most obese communities. In 1966, 14% of the men on this island were obese while 100% of men under the age of 30 in 1996 were obese.
This increase in weight has been uneven as well as fast. As a result, undernourished and over-nourished people frequently live cheek by jowl(面颊). The mix can even occur within a single household. A study of families in Indonesia found that nearly 10% contained both the hungry and the fat. This is a mysterious phenomenon, but might have something to do with people of different ages being given different amounts of food to eat.
The prospect of heading off these problems is bleak. In many affected countries there are cultural factors to contend with, such as an emphasis on eating large meals together, or on food as a form. of hospitality. Moreover, there is a good measure of disbelief on the part of policymakers that such a problem Could exist in their countries. Add to that reluctance on the part of governments to spend resources on promoting diet and exercise while starvation is still a real threat, and the result is a recipe for inaction. Unless something is done soon, it might not be possible to turn the clock back.
The first sentence of the passage most probably implies that ______.
A.many Americans are obsessed with the rising temperature in their bathroom
B.more people are overweighed in the United States
C.people are doing more physical exercises with the help of scales
D.youngsters become taller and healthier thanks to more activities
第7题
(a) In November 2010, Alexandra defaulted on an interest payment on an issued bond loan of $100 million repayable in 2015. The loan agreement stipulates that such default leads to an obligation to repay the whole of the loan immediately, including accrued interest and expenses. The bondholders, however, issued a waiver postponing the interest payment until 31 May 2011. On 17 May 2011, Alexandra felt that a further waiver was required, so requested a meeting of the bondholders and agreed a further waiver of the interest payment to 5 July 2011, when Alexandra was confident it could make the payments. Alexandra classified the loan as long-term debt in its statement of financial position at 30 April 2011 on the basis that the loan was not in default at the end of the reporting period as the bondholders had issued waivers and had not sought redemption. (6 marks)
(b) Alexandra enters into contracts with both customers and suppliers. The supplier solves system problems and provides new releases and updates for software. Alexandra provides maintenance services for its customers. In previous years, Alexandra recognised revenue and related costs on software maintenance contracts when the customer was invoiced, which was at the beginning of the contract period. Contracts typically run for two years.
During 2010, Alexandra had acquired Xavier Co, which recognised revenue, derived from a similar type of maintenance contract as Alexandra, on a straight-line basis over the term of the contract. Alexandra considered both its own and the policy of Xavier Co to comply with the requirements of IAS 18 Revenue but it decided to adopt the practice of Xavier Co for itself and the group. Alexandra concluded that the two recognition methods did not, in substance, represent two different accounting policies and did not, therefore, consider adoption of the new practice to be a change in policy.
In the year to 30 April 2011, Alexandra recognised revenue (and the related costs) on a straight-line basis over the contract term, treating this as a change in an accounting estimate. As a result, revenue and cost of sales were adjusted, reducing the year’s profits by some $6 million. (5 marks)
(c) Alexandra has a two-tier board structure consisting of a management and a supervisory board. Alexandra remunerates its board members as follows:
– Annual base salary
– Variable annual compensation (bonus)
– Share options
In the group financial statements, within the related parties note under IAS 24 Related Party Disclosures, Alexandra disclosed the total remuneration paid to directors and non-executive directors and a total for each of these boards. No further breakdown of the remuneration was provided.
The management board comprises both the executive and non-executive directors. The remuneration of the non-executive directors, however, was not included in the key management disclosures. Some members of the supervisory and management boards are of a particular nationality. Alexandra was of the opinion that in that jurisdiction, it is not acceptable to provide information about remuneration that could be traced back to individuals. Consequently, Alexandra explained that it had provided the related party information in the annual accounts in an ambiguous way to prevent users of the financial statements from tracing remuneration information back to specific individuals. (5 marks)
(d) Alexandra’s pension plan was accounted for as a defined benefit plan in 2010. In the year ended 30 April 2011, Alexandra changed the accounting method used for the scheme and accounted for it as a defined contribution plan, restating the comparative 2010 financial information. The effect of the restatement was significant. In the 2011 financial statements, Alexandra explained that, during the year, the arrangements underlying the retirement benefit plan had been subject to detailed review. Since the pension liabilities are fully insured and indexation of future liabilities can be limited up to and including the funds available in a special trust account set up for the plan, which is not at the disposal of Alexandra, the plan qualifies as a defined contribution plan under IAS 19 Employee Benefits rather than a defined benefit plan. Furthermore, the trust account is built up by the insurance company from the surplus yield on investments. The pension plan is an average pay plan in respect of which the entity pays insurance premiums to a third party insurance company to fund the plan. Every year 1% of the pension fund is built up and employees pay a contribution of 4% of their salary, with the employer paying the balance of the contribution. If an employee leaves Alexandra and transfers the pension to another fund, Alexandra is liable for, or is refunded the difference between the benefits the employee is entitled to and the insurance premiums paid. (7 marks)
Professional marks will be awarded in question 3 for clarity and quality of discussion. (2 marks)
Required:
Discuss how the above transactions should be dealt with in the financial statements of Alexandra for the year ended 30 April 2011.
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