请输入或粘贴题目内容
搜题
拍照、语音搜题，请扫码下载APP
题目内容
（请给出正确答案）
Since( ) were used in the cargo, a Phytosanitary Certificate should be provided.
A．wooden packages B．cartons
C．plastic packages D．jumbo bags
答案
更多“Since（) were used in the cargo, a Phytosanitary Certificate should be provided. A．wooden packages”相关的问题
第1题
During World War II the British used a practical application of this principle to detect German planes on their way to bomb London long before the enemy was near the target. They used radio waves instead of sound waves, since radio waves can penetrate fog and clouds. The outnumbered Royal Air Force(RAF) always seemed to the puzzled Germans to by lying in wait at the right time and never to be surprised. It was radio echoes more than anything else that won the Battle of Britain.
Since the radio waves were used to tell the direction in which to send the RAF planes and the distance to send them (their rage of flight, in other words) , the device was called "radio directing and ranging" , and from the initials the word "radar" was coined.
Sound waves reflected from a hill can be used to estimate the______.
A．height of the hill
B．speed of sound
C．distance to the hill
D．intensity of sound
第2题
During the Tang Dynasty(618—907) , people began to fix on kites some bamboo(竹子) strips which, when high in the air, would ring in the wind like a zheng(a traditional Chinese musical instrument). Since then, the popular Chinese name for the kite has become fengzheng. The kites made today in some places are fixed with silk strings or rubber bands to give out pleasant ringing in the wind.
It was also believed, for instance, during the Qing Dynasty(1644—1911) , that flying a kite and then letting it go, apart from the pleasure in itself, might send off one's bad luck and illness. Consequently it would bring him bad luck if one should pick up a kite lost by other people. This may be regarded as superstition (迷信) but may not be altogether without reason: think of the good it will do to a person, ill and depressed all the time, if he or she could go out into the fields and fresh air to fly a kite.
Chinese kites fall into two major types: those with wings that can be taken apart and those with wings that are fixed. The former can be taken apart and packed in boxes. Easy to carry about, they make good presents. The second type refers to those with fixed structure, they fly better and higher, given a steady wind, classified by designs and other standards, there are no less than 300 varieties, including human figures, fish, insects, birds, animals and written Chinese characters. In size, they range from 304 meters to only 30 centimeters across.
What is the use of silk strings or rubber bands fixed to the kites？
A．To make the kites look more pleasant.
B．To make the kites have strong structures.
C．To make the kites produce pleasant sounds.
D．To make the kites fly faster in the wind.
第3题
There can be no doubt that the growth in advertisement is one of the most striking features of the western world in this century. Many businesses such as those handling frozen foods, liquor, tobacco and medicines have been built up largely by advertisement.
We might ask whether the cost of advertisement is paid for by the producer or by the customer. Since advertisement forms part of the cost of production, which has to be covered by the selling price, it is clear that it is the customer who pays for advertisement. However, if large scale advertisement leads to in creased demand, production costs are reduced, and the customer pays less.
It is difficult to measure exactly the influence of advertisement on sales. When the market is growing, advertisement helps to increase demand. When the market is shrinking, advertisement may prevent a bigger fall in sales than would occur without its support. What is clear is that businesses would not pay large sums for advertisement if they were not convinced of its value to them.
Advertisement is often used to ______ .
A．deceive customers
B．increase production
C．arouse suspicion
D．push the sale
第4题
There can be no doubt that the growth in advertisement is one of the most striking features of the Western World in this century. Many business such as those handling frozen foods, liquor, tabacco and medicines have been built up largely by advertisement.
We might ask whether the cost of advertisement is paid for by the producer or by the customer. Since advertisement forms part of the cost of production, which has to be covered by the selling price, it is the customer who pays for advertisement. However, if large scale advertisement leads to increased demand, production costs are reduced, and the customer pays less.
It is difficult to measure exactly the influence of advertisement helps to increase demand. When the market is shrinking, advertisement may prevent a bigger fall in sales than would occur without its support. What is clear is that businesses would not pay large sums for advertisement if they were not convinced of its value to them.
Advertisement is often used to ______.
A．deceive customers
B．increase production
C．push the sale
D．arouse suspicion
第5题
The heated air above a fire rises in a pillar of smoke and burnt gases, pulling fresh air in from the sides to replace it. Firefighters use this fact when they "fight fire with fire." They start a fire well in front of the one which they are fighting. Instead of traveling on in front of the huge fire, the smaller fire is pulled back toward it by the updrafts of the larger blaze. As it travels back to meet the large fire, the smaller backfire burns away the fuel that the forest fire needs to survive.
Even when a backfire has been well set, however, the fire may still win the struggle. The wind which the firefighters used to help them may now become their enemy. When the backfire meets the main fire, before both die for lack of fuel, there is tremendous flame, great heat and wild winds. A strong gust may blow the fire into the treetops beyond the area, giving the fire new fuel and a new life.
This passage focuses on ______.
A．how fires start
B．damage caused by fire
C．the fascination of fire
D．fighting forest fires
第6题
A study published recently in the journal Nature shows that air- borne leaded gas emissions from the United States were the leading contributor to the high concentration of lead in the snow in Greenland. The new study is a result of the continued research led by Dr. Charles Boutron, an expert on the impact of heavy metals on the environment at the National Center for Scientific Research in France. A study by Dr. Boutron published in 1991 showed that lead levels in arctic snow were declining.
In his new study, Dr. Boutron found the ratios of the different forms of lead in the leaded gasoline used in the United States were different from the ratios of European, Asian and Canadian gasoline and thus enabled scientists to differentiate the lead sources. The dominant lead ratio found in Greenland snow matched that found in gasoline from the United States.
In a study published in the. journal Ambio, scientists found that lead levels in soil in the North-eastern United States had decreased markedly since the introduction of unleaded gasoline.
Many scientists had believed that the lead would stay in soil and snow for a longer period.
The authors of the Ambio study examined samples of the upper layers of soil taken from the same sites of 30 forest floors in New England, New York and Pennsylvania in 1980 and in 1990.
The forest environment processed and redistributed the lead faster than the scientists had expected.
Scientists say both studies demonstrate that certain parts of the ecosystem respond rapidly to reductions in atmospheric pollution, but that these findings should not be used as a license to pollute.
1. Lead accumulation worldwide decreased significantly after the use of unleaded gas in the US .
A、 was discouraged
B、was enforced by law
C、was prohibited by law
D、 was introduced
2. It can be inferred from the last paragraph that scientists .
A、are puzzled by the mystery of forest pollution
B、feel relieved by the use of unleaded gasoline
C、still consider lead pollution a problem
D、lack sufficient means to combat lead pollution
第7题
The situation has not changed much since the Dark Ages. Truth is still sought because it has value, and the scientific method remains the most systematic way of pursuing it. The method starts with a problem. Once the problem is well defined, information that might have an effect on it is gathered. The information is sorted and analyzed, and that which is useful is kept—to be used as a basis for general principles. In the social sciences, the principles are often used to help formulate policies. The policies ultimately are aimed at removing the problem and improving people's lives.
In economics (and in other social sciences), the pursuit of truth is slowed because human behavior. cannot be subjected to the kinds of controlled experiments that are possible with white rats and guinea pigs. The economist must follow the steps in a search for new truths about economic behavior, but following them is frustrating and often leads up blind alleys. Nevertheless, problems, facts, principles, and policies must be considered in a systematic way.
What can we infer from the fact that the world was perceived as flat？
A．Most people during the Dark Ages were illiterate.
B．People during the Dark Ages were lacking in social knowledge.
C．People today were more knowledgeable than those during the Dark Ages.
D．People's cognition of the world was related to the scientific development.
第8题
(41~45) Researchers have found that drugs used to treat human seizures can delay aging in worms by as much as 50 percent. The roundworms used for the study are similar to humans in their molecular makeup, raising the
possibility that the drugs could also extend the life span of humans。
第41题：“By finding a class of drugs that delays aging we have found a relationship between the function of the nervous system and aging that was not well understood, ” said Kerry Komfeld, a geneticist at the Washington University School of Medicine in St. Louis, Missouri. The findings are detailed this week in the journal Science。 The discovery came out of the thesis work by one of Komfeld’s graduate students, Kimberley Evason. About four years ago, Evason began exposing groups of the roundworm Caenorhabditis elegans to commercially available drugs to see if the drugs would delay aging or promote longevity。
A. But Komfeld said scientists will not know about the applicability of the drugs in humans until a similar study is done on humans. “What’s very encouraging is that these drugs were developed to treat humans, and they are well understood, because they’ve been used for a long time, ” he said。
B. Later the scientists discovered that two related anticonvulsant drugs also lengthened the lives of the worms-in the case of one drug, by almost 50 percent. “This was a big surprise to use, Komfeld said. ”“We didn’t think anticonvulsant drugs had any particular relationship to aging. That connection was completely unexpected. ”
C. Roundworms are a poor subject for experiments, because they are not like humans, even though their molecules are similar. For example, they have no bones, nor do they show emotions, making it difficult to know how exactly human subjects would react to these drugs in large quantities. However, using the worms allows experiments to be conducted quickly, because they do not live for long。
D. “Somehow the neural activity seems to regulate the aging of all of the body the skin, musculature, and reproductive tract, ” Kornfeld said. “Somehow the nervous system coordinates the progress of all these tissues, evidently, though the life stages. But we don’t know how it does that. ”
E. The discovery may also shed light on the little-understood aging process. Since the drugs act on the neuromuscular systems of both humans and worms, the findings hint at a link between neural activity and aging。
F. Unlike vertebrates, the worms are ideal subjects for the study of aging because of their short life spans, which last only a couple of weeks in a laboratory. The worm is well known in genetics, and the worm’s genome has been sequenced。
G. Use of this drug has been permitted by law since 1998 and wider use is now expected as a result of the studies. “We can clearly link this drug with human aging, but we still need to find proof, says Kornfeld optimistically. ”
第9题
(a) Kayte operates in the shipping industry and owns vessels for transportation. In June 2014, Kayte acquired Ceemone whose assets were entirely investments in small companies. The small companies each owned and operated one or two shipping vessels. There were no employees in Ceemone or the small companies. At the acquisition date, there were only limited activities related to managing the small companies as most activities were outsourced. All the personnel in Ceemone were employed by a separate management company. The companies owning the vessels had an agreement with the management company concerning assistance with chartering, purchase and sale of vessels and any technical management. The management company used a shipbroker to assist with some of these tasks.
Kayte accounted for the investment in Ceemone as an asset acquisition. The consideration paid and related transaction costs were recognised as the acquisition price of the vessels. Kayte argued that the vessels were only passive investments and that Ceemone did not own a business consisting of processes, since all activities regarding commercial and technical management were outsourced to the management company. As a result, the acquisition was accounted for as if the vessels were acquired on a stand-alone basis.
Additionally, Kayte had borrowed heavily to purchase some vessels and was struggling to meet its debt obligations. Kayte had sold some of these vessels but in some cases, the bank did not wish Kayte to sell the vessel. In these cases, the vessel was transferred to a new entity, in which the bank retained a variable interest based upon the level of the indebtedness. Kayte’s directors felt that the entity was a subsidiary of the bank and are uncertain as to whether they have complied with the requirements of IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements as regards the above transactions. (12 marks)
(b) Kayte’s vessels constitute a material part of its total assets. The economic life of the vessels is estimated to be 30 years, but the useful life of some of the vessels is only 10 years because Kayte’s policy is to sell these vessels when they are 10 years old. Kayte estimated the residual value of these vessels at sale to be half of acquisition cost and this value was assumed to be constant during their useful life. Kayte argued that the estimates of residual value used were conservative in view of an immature market with a high degree of uncertainty and presented documentation which indicated some vessels were being sold for a price considerably above carrying value. Broker valuations of the residual value were considerably higher than those used by Kayte. Kayte argued against broker valuations on the grounds that it would result in greater volatility in reporting.
Kayte keeps some of the vessels for the whole 30 years and these vessels are required to undergo an engine overhaul in dry dock every 10 years to restore their service potential, hence the reason why some of the vessels are sold. The residual value of the vessels kept for 30 years is based upon the steel value of the vessel at the end of its economic life. At the time of purchase, the service potential which will be required to be restored by the engine overhaul is measured based on the cost as if it had been performed at the time of the purchase of the vessel. In the current period, one of the vessels had to have its engine totally replaced after only eight years. Normally, engines last for the 30-year economic life if overhauled every 10 years. Additionally, one type of vessel was having its funnels replaced after 15 years but the funnels had not been depreciated separately. (11 marks)
Required:
Discuss the accounting treatment of the above transactions in the financial statements of Kayte.
Note: The mark allocation is shown against each of the elements above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
第10题
On this evening, however, she was standing at her living-room window, staring out at the SOLD notice in the small front garden. Her feelings were mixed. Naturally she was sad at the thought of leaving the house, as it was full of so many memories. But at the same time she was looking forward to spending her last years near the sea, back in the little seaside town where she had been born. With the money from the sale (出售) of the house, she had bought a little flat there.
She turned from the living room window, and looked round at the room. One or two pieces of furniture remained, covered with sheets (被单). The floor was bare boards, and all her pictures had been taken from the walls. There was a small fish-tank, with two goldfish circling in it. When asked why, her husband used to say, "It's nice to have something alive in the room." Since he had passed away, she had always kept some goldfish, had always had "something alive in the room".
Tim next morning, as her train was pulling out of the station, Mrs. Robson called to her daughter, "Kate, you won't forget to collect the goldfish, will you？ The children will love them. It's...""I know," Kate interrupted (打断) gently. "It's nice to have something alive in the room."
But in the little house, the two goldfish had stopped their circling. They were floating (漂浮) on the water, in the room with its bare boards and silent walls.
Mrs. Robson ______.
A．was a very proud person
B．was helpless
C．did not like asking people for favors
D．wanted to live without her husband
