Evidence from many ancient societies--Chinese, Gre...

We can infer from the passage that______.

A．many people have eaten the poisonous bars

B．not many bars are contaminated

C．the MasterFoods is determined to recall all their products back

D．they haven"t decided how to dispose the bars being recalled

Academic life scientists are currently well-funded, but they need to develop better advocacy skills in order to exert some influence over issues related to their work.

These are among the best of times for many in the life sciences, with strong government and industrial support helping to develop a burgeoning community which makes an important contribution to both scientific discovery and public life. During such times, it makes sense for the community to ensure that it speaks with a clear voice, not just in the corridors of power, but also in or broader society, where so many voices are striving to be heard. So it is unsurprising that biologists in both the United States and the United Kingdom are striving for more effective representation from their professional societies and related advocacy groups.

A similar set of issues concern these scientists on both sides of the Atlantic. Close to the top of their agenda is graduate education. There is a growing realization within the community that the attraction of young people into a lengthy period of very hard work for very little money, to be followed in most cases by gradual disillusionment as the prospect of a tenure—track position fades, is a sub-optimal approach to career development. Increasingly pervasive restrictions on the use of research tools and research data make up another area in which academics need to speak up, before their voice is overwhelmed by industrial interests. Scientific integrity, animal care, cloning and genetic engineering are all issues in which the community can help itself and the public by communicating a coherent and credible point of view.

In the United States, the Federation of American Societies for Experimental Biology (FASEB), which publicly represents 17 scientific societies, has emerged in recent years as an influential voice in public policy. But it competes for attention with rivals such as the 40, 000 strong American Society for Microbiology and the American Institute of Biological Sciences, a federation representing whole organism biologists.

This fragmentation is not ideal, but FASEB has nonetheless proven its influence, especially in campaigning for money for the National Institutes of Health. It makes sense that it should seek to extend this success into other spheres. In Washington, it is particularly important that the academic community make itself heard: unlike the pharmaceutical and biotechnology industries, academics cannot afford to peddle influence by paying large sums of money to sympathetic politicians.

By the first sentence of the passage the author means the US scientists______.

A．at large

B．at best

C．well-paid, but less productive

D．well-funded, but less informed

Perhaps you are going to finish school soon and , like many other students, you want to further your study abroad.Here are some points you should bear in mind if you intend to apply for a scholarship to study in the United Sates of America. First of all, you will have to ask for an application form, fill in the form. with great care, and then send it in with a copy of your school records.After that, you will have to ask your teachers to write reference letters.You will also need to take some tests such as TOEFL and GRE.You may apply to several universities at the same time.Overseas students in the States are not allowed to work un their spare time except in the summer, and you need to get permission from US Immigration(移民局) you do that.

1、This passage is taken from a handbook for_____.

A.visiting scholars in American universities

B.working emigrants in America

C.American students who are going to study abroad

D.overseas students who want to study in American universities

2、The author intends to give some _____ to would-be overseas students in the US.

A.warnings

B.comments

C.suggestions

D.directions

3、What is the first thing you do in applying to an American university?()

A.To send school records

B.To write to ask for an application form.

C.To provide the TOEFL score report.

D.To supply reference letters

4、Which of the following is not needed for applying to study at an American university?()

A.Your school records.

B.English test score reports.

C.Reference letters

D.Your passport.

5、Which of the following statements is true of the overseas students in the States? ()

A.They are not allowed to work in their spare time except in the summer.

B.They don’t need a permit from US Immigration to work in the summer.

C.Winter is the time when foreign students can work in their spare time.

It is argued that there is limited revenue recognition guidance available from IFRS with many companies following the current provisions of US GAAP. The revenue recognition standard, IAS 18 Revenue, has been criticised because an entity applying the standards might recognise amounts in the financial statements that do not faithfully represent the nature of the transactions. It has been further argued that current standards are inconsistent with principles used in other accounting standards, and further that the notion of the risks and rewards of ownership has also been subjectively applied in sale transactions.

Required:

(a) (i) Discuss the main weaknesses in the current standard on revenue recognition; (11 marks)

(ii) Discuss the reasons why it might be relevant to take into account credit risk and the time value of money in assessing revenue recognition. (5 marks)

Professional marks will be awarded in part (a) for clarity and expression of your discussion. (2 marks)

(b) (i) Venue enters into a contract with a customer to provide computers at a value of $1 million. The terms are that payment is due one month after the sale of the goods. On the basis of experience with other contractors with similar characteristics, Venue considers that there is a 5% risk that the customer will not pay the amount due after the goods have been delivered and the property transferred. Venue subsequently felt that the financial condition of the customer has deteriorated and that the trade receivable is further impaired by $100,000.

(ii) Venue has also sold a computer hardware system to a customer and, because of the current difficulties in the market, Venue has agreed to defer receipt of the selling price of $2 million until two years after the hardware has been transferred to the customer.

Venue has also been offering discounts to customers if products were sold with terms whereby payment was due now but the transfer of the product was made in one year. A sale had been made under these terms and payment of $3 million had been received. A discount rate of 4% should be used in any calculations.

Required: Discuss how both of the above transactions would be treated in subsequent financial statements under IAS 18 and also whether there would be difference in treatment if the collectability of the debt and the time value of money were taken into account. (7 marks)

There have been many great inventions, things that changed the way we live. The first great invention was one that is still very important today — the wheel. This made it easier to carry heavy things and to travel long distances. For hundreds of years after that there were few inventions that had as much effect as the wheel. Then in the early 1800's the world started to change. There was little unknown land left in the world. People did not have to explore much anymore. They began to work instead to make life better. In the second half of the 19th century many great inventions were made. Among them were the camera, the electric light and the radio. These all became a big part of our life today.

The first part of the 20th century saw more great inventions. The helicopter in 1909. Movies with sound in 1926. The computer in 1928. And jet planes in 1930. This was also a time when a new material was first made. Nylon came out in 1935. It changed the kind of clothes people wear. The middle part of the 20th century brought new ways to help people get over disease. They worked very well. They made people healthier and let them live longer lives. By the, 1960's most people could expect to live to be at least 60. By this time most people had a very good life. Of course new inventions continued to be made. But man now had a desire to explore again. The world was known to man but the stars were not. Man began looking for ways to go into space. Russia made the first step. Then the United States took a step. Since then other countries, including China and Japan, have made their steps into space. In 1969 man took his biggest step away from earth. Americans first walked on the moon. This is certainly just a beginning though. New inventions will someday allow us to do things we have never yet dreamed of.

What was the first great invention?

A．The wheel.

B．The camera.

C．Movies.

D．Nylon.

I recommended ________n English－Chinese dictionry, which I thought would be of gret help to hisI recommended ________n English-Chinese dictionry, which I thought would be of gret help to his studies.him buy B．he bought C．to buy D．buying

A．him buy

B．he bought

C．to buy

D．buying