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更多“How is it possible for a corn …”相关的问题
The opportunity to escape the realities of everyday life is, I think, the main attraction of a bookshop. There are not many places where it is possible to do this. A music shop is very much like a bookshop. You can go to such places as much as you wish. If it is a good shop, no assistant will approach you with the greeting: “Can I help you, sir？” You needn’t buy anything you don’t want. In a bookshop, an assistant should remain in the background until you have finished reading. You may want to find out where a particular section is. Then, and only then, are his services necessary. But when he has led you there, the assistant should leave politely and look as if he is not interested in selling a single book.
6. The best title for this passage may be _________.
A. How to Spend Your Time
B. The Attraction of Bookshops
C. Bookshops and Their Assistants
D. Buying Books
7. According to the author, the best way to escape the realities of everyday life is _____.
A. to take a walk in the open air
B. to stay reading books of various kinds in a bookshop
C. to make some appointment in a bookshop
D. to chat with an assistant in a bookshop
8. In a good bookshop, _____________.
A. all the books there are interesting
B. you can find shelter from a shower
C. you are satisfied
D. you need to buy something you don’t want
9. An assistant in a bookshop helps you _______.
A. on your entering the shop
B. only when you want to find out where a particular section is
C. just before you finish reading
D. when you are reading
10. According to the passage, which of the following statement is true？
A. Time spent in a bookshop can be enjoyable only for book-lovers.
B. A book with an attractive design must not be necessarily interesting.
C. People go to bookshops only to buy books.
D. There are only a few places where it is possible to escape the realities of life.
(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)
(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)
(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:
(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)
(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)
Required:
Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
A.simple way as possible
B.as simple way as possible
C.as simple a way as possible
D.possible simple way
B、as soon as possible
C、as much as possible
D、as quickly as possible
W: I'm afraid not. Mid September, I think.
Q: When is the earliest possible time of shipment？
(13)
A．July.
B．August.
C．September.
D．October.
对话理解
听力原文：W: I know there are some elements which will affect the investors' searches for the highest possible returns. What are they？
M: Risk aversion, lack of time, lack of skill, and other mortal conditions.
Q: Which of the following doesn't belong to the elements which will constrain the investors' searches for the highest possible returns？
(11)
A．Risk aversion.
B．Lack of time.
C．Lack of skill.
D．Enough time.
B.Withdrawal for a cost center
C.Withdrawal for a reservation
D.Withdrawal for inspection sample
A.Only recently did people realizethe harmfulness of noise
B.Noise pollution is the worst kind of pollution we suffer from
C.People are now trying to find ways to make noise as low as possible
D.The writer thinks that it is almost impossible for people to avoid noise
A．To collect the proceeds.
B．To draw drafts.
C．To revoke the contract.
D．To reduce the possible risk.
