【判断题】After registration, the receptionist should wish the guest an enjoyable stay at the hotel.

听力原文：With only one or two exceptions, Summerhill is quite unlike any other school in England. Being a small private boarding school founded over 70 years ago by A.S. Neil, it continues to this day to follow his belief that children should be given as much freedom as possible. This means, for one thing, that lessons are optional. Children can choose which subjects they go to or can decide to stay away from lessons altogether if they wish. Many children who transfer to Summerhill from more conventional schools where lessons are compulsory can often hardly believe their luck and stay away from lessons for many weeks after their arrival. But eventually they settle in and start attending classes quite voluntarily. The school can take this casual approach to children missing lessons partly because of its belief that much of the work done by pupils in ordinary schools is simply a waste of time and partly because willing pupils learn much more quickly. Good digestion waits on appetite.

Summerhill is remarkable in other ways too. There is a weekly meeting of all the pupils and staff which makes school rules and policy. Everyone has the same fights and teachers can be outvoted by pupils. The meeting appoints a tribunal which deals with those caught stealing or breaking school roles.

Question : What is the passage mainly about?

(33)

A．An unusual school.

B．A strange educational approach.

C．An unusual person.

D．Why a specific school was established.

听力原文： With only one or two exceptions, Summerhill is quite unlike any other school in England. Being a small private boarding school founded over 70 years ago by A.S. Neil, it continues to this day to follow his belief that children should be given as much freedom as possible. This means, for one thing, that lessons are optional. Children can choose which subjects they go to or can decide to stay away from lessons altogether if they wish. Many children who transfer to Summerhill from more conventional schools where lessons are compulsory can often hardly believe their luck and stay away from lessons for many weeks after their arrival. But eventually they settle in and start attending classes quite voluntarily. The school can take this casual approach to children missing lessons partly because of its belief that much of the work done by pupils in ordinary schools is simply a waste of time and partly because willing pupils learn much more quickly. Good digestion waits on appetite.

Summerhill is remarkable in other ways too. There is a weekly meeting of all the pupils and staff which makes school rules and policy. Everyone has the same fights and teachers can be outvoted by pupils. The meeting appoints a tribunal which deals with those caught stealing or breaking school roles.

(33)

A．An unusual school.

B．A strange educational approach.

C．An unusual person.

D．Why a specific school was established.

I am to inform. you, that you may, if you wish, attend the inquiry, and at the inspectors discretion state your case ______ or through an entrusted representative.

A．in person

B．in depth

C．in secret

D．in excess

I am to inform. you, that you may, if you wish, attend the inquiry, and at the inspectors discretion state your case ______ or through an entrusted representative.

A．in person

B．in depth

C．in secret

D．in excess

Task 1

Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.

When you speak on the telephone, you cannot use your facial (面部的) expression, eye contact and gestures to help communicate your message. Your voice must do the job.

A good voice is pleasant to listen to because it communicates a positive message. Keep in mind the following qualities of a good voice:

Speak in a voice neither too loud nor too soft. Speak louder when giving important information.

Speak slowly enough so that the listener has a chance to understand your message without your having to repeat it. Keep in mind that as you speak the other person may be taking notes.

Pronunciatior. is the correct way to say a word. To avoid mispronouncing (读错音) words, you may wish to check the pronunciation of unfamiliar words in the dictionary before you use them.

People with an accent unlike yours may not understand your pronunciation of some words. You also may not understand the pronunciation of some of their words. In these cases, careful pronunciation is very important for effective communication. You may need to repeat or spell words that are unusual or easy to be misunderstood.

When speaking on the phone, the essential factor for successful communication is your

A．voice

B．gesture

C．eye contact

D．facial expression

Task 1

Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.

When you speak on the telephone, you cannot use your facial (面部的) expression, eye contact and gestures to help communicate your message. Your voice must do the job.

A good voice is pleasant to listen to because it communicates a positive message. Keep in mind the following qualities of a good voice:

Speak in a voice neither too loud nor too soft. Speak louder when giving important information.

Speak slowly enough so that the listener has a chance to understand your message without your having to repeat it. Keep in mind that as you speak the other person may be taking notes.

Pronunciatior. is the correct way to say a word. To avoid mispronouncing (读错音) words, you may wish to check the pronunciation of unfamiliar words in the dictionary before you use them.

People with an accent unlike yours may not understand your pronunciation of some words. You also may not understand the pronunciation of some of their words. In these cases, careful pronunciation is very important for effective communication. You may need to repeat or spell words that are unusual or easy to be misunderstood.

When speaking on the phone, the essential factor for successful communication is your

A．voice

B．gesture

C．eye contact

D．facial expression

2 The directors of Vident, a public limited company, are reviewing the impact of IFRS2 ‘Share-based Payment’ on the

financial statements for the year ended 31 May 2005 as they wish to adopt the IFRS early. However, the directors of

Vident are unhappy about having to apply the standard and have put forward the following arguments as to why they

should not recognise an expense for share-based payments:

i. they feel that share options have no cost to their company and, therefore, there should be no expense charged

in the income statement.

ii. they do not feel that the expense arising from share options under IFRS2 actually meets the definition of an

expense under the ‘Framework’ document.

iii. the directors are worried about the dual impact of the IFRS on earnings per share, as an expense is shown in

the income statement and the impact of share options is recognised in the diluted earnings per share calculation.

iv. they feel that accounting for share-based payment may have an adverse effect on their company and may

discourage it from introducing new share option plans.

The following share option schemes were in existence at 31 May 2005:

The price of the company’s shares at 31 May 2005 is $12 per share and at 31 May 2004 was $12·50 per share.

The performance conditions which apply to the exercise of executive share options are as follows:

Performance Condition A

The share options do not vest if the growth in the company’s earnings per share (EpS) for the year is less than 4%.

The rate of growth of EpS was 4·5% (2003), 4·1% (2004), 4·2% (2005). The directors must still work for the

company on the vesting date.

Performance Condition B

The share options do not vest until the share price has increased from its value of $12·50 at the grant date (1 June

2004) to above $13·50. The director must still work for the company on the vesting date.

No directors have left the company since the issue of the share options and none are expected to leave before June

2007. The shares vest and can be exercised on the first day of the due month.

The directors are unsure as to whether the share options granted to Van Heflin on 1 June 2002 should be accounted

for using IFRS2 as they were granted prior to the publication of the original Exposure Draft (7 November 2002).

Additionally the directors are also uncertain about the deferred tax implications of adopting IFRS2. Vident operates in

a country where a tax allowance will not arise until the options are exercised and the tax allowance will be based on

the option’s intrinsic value at the exercise date.

Assume a tax rate of 30%.

Required:

Draft a report to the directors of Vident setting out:

(a) the reasons why share-based payments should be recognised in financial statements and why the directors’

arguments are unacceptable; (9 marks)

When does Mr. Parker wish to volunteer?

A．Before the festival

B．During the festival

C．After the festival

D．At the next year"s festival

A request for further negotiations letter is much like your acceptance or rejection of letter.

The difference is that the request 【S1】______

for further negotiations shows that you would accept the offer

contingent on the result of negotiations. To begin with the letter, 【S2】______

thank the employer for the offer. Then state on your wish to discuss 【S3】______

things further. Thus you can do this in two ways. a direct request for 【S4】______

further negotiations or a conditional statement.

Next, it is important to stress for the points of your contract that 【S5】______

require further discussion. I list them all, so that the company can 【S6】______

prepare for their responses once instead of in a number of letters such 【S7】______

as this. Also, as it may be helpful for you to state the reasons for the 【S8】______

discussion of each point. This will give the employer a better

understanding of your specific needs. Depending on the type and 【S9】______

number of points when you are discussing, it may be beneficial to 【S10】______

format them in a list. This is sometimes an easier way to read and

organize the information than paragraph form.

In closing, it may be helpful to suggest on that the employer contact 【S11】______

you with their initial reactions to your unresolved issues. List your 【S12】______

contact information and when you may be reached. Restate your

general appreciation for the offer and maintain a sense of goodwill.

【S1】______