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[主观题]

It has been shown that children who smoke have certain characteristics. Compared with non-

smokers they are more rebellious, their work deteriorates as they move up school, they are more likely to leave school early, and are more often delinquent and sexually precious. Many of these features can be summarized as anticipation of adulthood.

There are a number of factors, which determine the onset of smoking, and these are largely psychological and social. They include availability of cigarettes, curiosity, rebelliousness, appearing thought, anticipation of adulthood, social confidence, the example of parents and teachers, and smoking by friends and older brothers and sisters.

It should be much easier to prevent children from starting to smoke than to persuade adults to give up the habit once established, but in fact this has proved very difficult. The example set by people in authority, especially parents, health care workers, and teachers, is of prime importance. School roles should forbid smoking by children on the premises. This role has been introduced at Summerhill School where I spent my schooldays.

There is, however, a risk of children smoking just to rebel against the rules, and even in those schools which have tried to enforce no smoking by corporal punishment there is as much smoking as in other schools. Nevertheless, banning smoking is probably on balance beneficial. Teachers too should not smoke on school premises, at least not in front of children.

In this passage the author puts an emphasis on ______.

A.the effect of smoking among children

B.the difficulty in preventing children from smoking

C.the reasons why children start smoking among children

D.the measures to ban smoking among children

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更多“It has been shown that children who smoke have certain characteristics. Compared with non-”相关的问题

第1题

According to the author, the alpha state has been shown to be ______.A.unmeasurableB.a bri

According to the author, the alpha state has been shown to be ______.

A.unmeasurable

B.a brief burst of activity in the brain

C.unpleasant for some people

D.comtrollable

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第2题

Exercising helps relax your body and has been shown to relieve mental stress as well.()

A.锻炼有助于放松身体并且已显示也可以减缓精神压力。

B.锻炼帮助身体松懈并且已经被展示来减轻脑力压力。

C.锻炼有助于身体松弛并已被显露出可以很好地减轻精神压力。

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第3题

There is evidence that the usual variety of high blood pressure is, in part, a family dise
ase. Since families have similar genes as well as similar environment, family diseases could be due to shared genetic influences, to shared environmental factors, or to both. For some years, the role of one's environmental factor commonly shared by families, namely, dietary salt, has been studied at Brookhaven National Laboratory. These studies suggest that chronic excess salt ingestion can lead to high blood pressure in man and animals. Some individuals, however, and some rats consume large amounts of salt without developing high blood pressure. No matter how strictly all environmental factors were controlled in these experiments, some salt - fed animals never develop hypertension whereas a few rapidly developed very severe hypertension followed by early death. These marked variations were interpreted to result from differences in genetic constitution.

By mating in successive generations only those animals that failed to develop hypertension from salt ingestion, a resistant strain (the" R" strain) has been evolved in which consumption of large quantities of salt fails to influence the blood pressure significantly. In contrast, by mating only animals that quickly develop hypertension from salt, a sensitive strain ("S" strain) has also been developed.

The availability of these two strains permits investigations not heretofore possible. They provide a plausible laboratory model on which to investigate some clinical aspects of the human proto - types of hypertension. More important, there might be the possibility of developing methods by which genetic susceptibility of human beings to high blood pressure can be defined without waiting for its appearance.

Which statement relates the main idea of this passage?

A.When salt is added to their diets, rats and men react in much the same way.

B.The near future will see a cure for high blood pressure.

C.Modem research has shown that high blood pressure is a result of salt in the diet.

D.A tendency toward high blood pressure may be a hereditary factor.

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第4题

The modern world could not operate without roads. It is a way of life with almost every fa

The modern world could not operate without roads. It is a way

of life with almost every family in the western world owning an

automobile. In Australia alone, billions of dollars are spending on 【M1】 ______

road maintenance and enhancements each year, such as new

bridges and the highway development. Highways are the public's 【M2】 ______

main source of transportation to reach other, towns and cities with

the increased speed limits to make traveling slower. In contrast, 【M3】 ______

town roads are designed for short travel with many streets and sharp

turns to negotiate in slower speeds and for the pedestrians to cross at 【M4】 ______

convenient places like traffic lights. Research studies in the United

Kingdom, Australia, the United States have shown that human 【M5】 ______

issues contribute to 95 % of accidents, road factors only to about

one fifth of that percentage and vehicle factors for fewer than 5%. 【M6】 ______

With road improvements speed has been allowed to raise, 【M7】 ______

except for special reasons like school and residential areas which 【M8】 ______

the limit has been lowered. Current speed limits are necessary. The

speeds on normal roads in Australia ranging from 40km/h to 【M9】 ______

110km/h which is due to the series of road situations.

Specialization of motor vehicles is a very common process which

allows the driver to enhance his/her automobile to obtain the

desired appearance or performance ability. It is only when this

process gets out of control when the driver becomes a risk. 【M10】______

【M1】

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第5题

Archaeology has long been an accepted tool for studying prehistoric cultures. Relatively r
ecently the same techniques have been systematically applied to studies of the more immediate past. This has been called "historical archaeology," a term that is used in the United States to refer to any archaeological investigation into North American sites that postdate the arrival of Europeans.

Back in the 1930's and 1940's, when building restoration was popular, historical archaeology was primarily a tool of architectural reconstruction. The role of archaeologists was to find the foundations of historic buildings and then take a back seat to architects.

The mania for reconstruction had largely subsided by the 1950's and 1960's. Most people entering historical archaeology during this period came out of university anthropology departments, where they had studied prehistoric cultures. They were, by training, social scientists, not historians, and their work tended to reflect this bias. The questions they framed and the techniques

They used were designed to help them understand, as scientists, how people behaved. But because they were treading on historical ground for which there was often extensive written documentation, and because their own knowledge of these periods was usually limited, their contributions to American history remained circumscribed. Their reports, highly technical and sometimes poorly written, went unread.

More recently, professional archaeologists have taken over. These researchers have sought to demonstrate that their work can be a valuable tool not only of science but also of history, providing fresh insights into the daily lives of ordinary people whose existences might not otherwise be so well documented. This newer emphasis on archaeology as social history has shown great promise, and indeed work done in this area has lead to a reinterpretation of the United States past.

In Kingston, New York, for example, evidence has been uncovered that indicates that English goods were being smuggled into that city at a time when the Dutch supposedly controlled trading in the area. And in Sacramento an excavation at the site of a fashionable nineteenth-century hotel revealed that garbage had been stashed in the building's basement despite sanitation laws to the contrary.

What does the passage mainly discuss?

A.Why historical archaeology was first developed.

B.How the methods and purpose of historical archaeology have changed.

C.The contributions architects make to historical archaeology.

D.The attitude of professional archaeologists toward historical archaeology.

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第6题

Television has opened windows in everybody’s life.Young men will never again go to war
as they did in 1914,Millions of people now have seen the effects of a battle.And the result has been a general dislike of war,and perhaps more interest in helping those who suffer from all the terrible things that have been shown on the screen.Television has also changed politics.The most distant areas can now follow state affairs,see and hear the politicians before an election.Better informed,people are more likely to vote,and so to make their opinion count.Unfortunately,television’s influence has been extremely harmful to the young.(76)Children do not have enough experience to realize that TV shows present an unreal world; that TV advertisements lie to sell products that are sometimes bad or useless.They believe that the violence they see is normal and acceptable.All educators agree that the “television generations” are more violent than their parents and grandparents.Also,the young are less patient.(77)Used to TV shows,where everything is quick and interesting,they do not have the patience to read an article without pictures; to read a book that requires thinking; to listen to a teacher who doesn’t do funny things like the people on children’s programs.And they expect all problems to be solved happily in ten,fifteen,or thirty minutes.That’s the time it takes on the screen.

1.In the past,many young people ______.

A.knew the effects of war

B.went in for politics

C.liked to save the wounded in wars

D.were willing to be soldiers

2.Now with TV people can _____.

A.discus politics at an information center

B.show more interest in politics

C.make their own decisions on political affairs

D.express their opinions freely

3.The author thinks that TV advertisements _____.

A.are not reliable on the whole

B.are useless to people

C.are a good guide to adults

D.are very harmful to the young

4.Which is NOT true according to the passage?_____

A.People have become used to crimes now

B.With a TV set some problems can be solved quickly

C.People now like to read books with picture

D.The adults are less violent than the young

5.From the passage,we can conclude that _____.

A.children should keep away from TV

B.TV programs should be improved

C.children’s books should have pictures

D.TV has a deep influence on the young

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第7题

A Speech-- Better Lives for AllIn today' s society, working people can seldom find

A Speech-- Better Lives for All

In today' s society, working people can seldom find time to relax in their busy schedules.They often work over time because of too much work waiting in queue, which ends up causing a lot of physical and mental problems.Fortunately, more and more people are now aware that relaxation and stress-relief are necessary for life.One' s health should never be sacrificed for a need to work hard.Indeed, finding time to relax makes people work more efficiently

Many people plan trips to spend their free time traveling with their loved ones.This may have been a luxury in the past, but it has become more common in recent years.Travel ing at home and abroad has now become convenient and affordable

Going jogging and going to the gym after work have also become more popular, as they are rather convenient ways to exereise and stay fit.Exercising he lps relax your body and has been shown to relieve mental stress as well.This demand for recreation and lei sure service has al so st imulated the economy.as new businesses are created to meet these needs

in sum, working hard is important, hut having a good qunlity of life can actually facilitate your success at work, Knowing when and how to relax should be a part of well-balanced lifestyles.Take a walk outdoors, visit the gym, or go jogging You will find that your time was not wasted, even if it was not spent working in your office.(判断正误)

26.In today' s society, working people can often find time to relax themselves in their busy schedules.()

27.Few people are now aware that relaxation and stress-relief are necessary for life.()

28.Traveling has become more common in recent years.()

29.Exercising can only help relax your body.()

30.People should keep a balance between work and relaxation.()

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第8题

Tillnow,threefilms____inthatsmallvillagethismonth()

A.have shown

B.have been shown

C.were shown

D.will be shown

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第9题

Earthquakes may rightly be ranked as one of the most destructive forces known to man: si
nce records began to be written down, it has been estimated that earthquake-related fatalities have numbered in the millions, and that earthquake-related destruction has been beyond calculation. The greater part of such damage and loss of life has been due to collapse of buildings and the effects of rockslides, floods, fire, disease, tsunamis (gigantic sea waves), and other observable events resulting from earthquakes, rather than from the quake themselves.

The great majority of all earthquakes occur in two specific geographic areas. One such area covers the Pacific Ocean and its bordering landmasses. The other extends from the East Indians to the Atlas Mountains, including the Himalayas, Iran, Turkey, and the Alpine regions. It is in these two great belts or zones that ninety percent of all earthquakes take place; they may, however, happen anywhere at any time.

This element of the unknown has for centuries added greatly to the dread and horror surrounding earthquakes, but in recent times there have been indications that earthquake forecast may be possible. By analyzing changes in animal behavior, patterns of movements in the earth‟s shell, variations in the earth‟s force of attraction, and the frequency with which minor earth shakes are observed, scientists have shown increasing success in expecting when and where earthquakes will strike. As a result, a worldwide earthquake warning network is already in operation and has helped to prepare for (and thus lessen) the vast destruction that might otherwise have been totally unexpected.

It is doubtful that man will ever be able to control earthquakes and get rid of their destructiveness altogether, but as how and why earthquakes happen become better

understood, man will become more and more able to deal with their possible damage before they occur.

1.Which of the following statements is true according to the passage?

A. Earthquake destruction is declining

B. Earthquake forecast is improving

C. Man is no longer fearful of earthquakes.

D. Man is capable of conquering earthquakes

2.We can infer from the passage that quakes __________.

A. may happen anywhere at any time

B. mostly strike in oceans and mountains

C. are unobservable in masses of land

D. are hardly the direct cause of fatalities

3.The phrase “this element of the unknown” (Paragraph 3) refers to ___________.

A. the extension of earthquake zones

B. the percentage of earthquake occurrences

C. when and where earthquakes may occur

D. what big damage earthquakes may cause

4.Man‟s research on earthquake forecast at present is to ____________.

A. reduce the loss from earthquake disasters

B. lower the frequency of earthquakes

C. release the energy that causes earthquakes

D. analyze the relationship between different earthquakes

5. Which of the following describes the author‟s purpose in writing the passage?

A. Inform. the reader

B. Entertain the reader

C. Disprove a concept

D. Question a concept

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第10题

If you want to teach your children how to say sorry, you must be good at saying it yoursel
f, especially to your own children. But how you say it can be quite tricky.

If you say to your children "I'm sorry I got angry with you, but...", what follows that "but" can render the apology ineffective: "I had a bad day" or "your noise was giving me a headache" leaves the person who has been injured feeling that he should be apologizing for his bad behavior. in expecting an apology.

Another method by which people appear to apologize without actually doing so is to say "I'm sorry you're upset"; this suggests that you are somehow at fault for allowing yourself to get upset by what the other person has done.

Then there is the general, all covering apology, which avoids the necessity of identifying a specific act that was particularly hurtful or insulting, and which the person who is apologizing should promise never to do again. Saying "I'm useless as a parent" does not commit a person lo any specific improvement.

These pseudo-apologies are used by people who believe saying sorry shows weakness. Parents who wish to teach their children to apologize should see it as a sign of strength, and therefore not resort to these pseudo-apologies.

But even when presented with examples of genuine contrition, children still need help to become aware of the complexities of saying sorry. A three-year-old might need help in understanding that other children feel pain just as he does, and that hitting a playmate over the head with a heavy toy requires an apology. A six-year-old might need reminding that spoiling other children's expectations can require an apology. A twelve-year-old might need to be shown that raiding the biscuit tin without asking permission is acceptable, but that borrowing a parent's clothes without permission is not.

If a mother adds "but" to an apology, ______.

A.she doesn't feel that she should have apologized

B.she does not realize that the child has been hurt

C.the child may find the apology easier to accept

D.the child may feel that he owes her an apology

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第11题

(a) Emcee, a public limited company, is a sports organisation which owns several football

(a) Emcee, a public limited company, is a sports organisation which owns several football and basketball teams. It has a financial year end of 31 May 2016. Emcee needs a new stadium to host sporting events which will be included as part of Emcee’s property, plant and equipment. Emcee therefore commenced construction on a new stadium on 1 February 2016, and this continued until its completion which was after the year end of 31 May 2016. The direct costs were $20 million in February 2016 and then $50 million in each month until the year end. Emcee has not taken out any specific borrowings to finance the construction of the stadium, but it has incurred finance costs on its general borrowings during the period, which could have been avoided if the stadium had not been constructed. Emcee has calculated that the weighted average cost of borrowings for the period 1 February–31 May 2016 on an annualised basis amounted to 9% per annum. Emcee needs advice on how to treat the borrowing costs in its financial statements for the year ending 31 May 2016. (6 marks)

(b) Emcee purchases and sells players’ registrations on a regular basis. Emcee must purchase registrations for that player to play for the club. Player registrations are contractual obligations between the player and Emcee. The costs of acquiring player registrations include transfer fees, league levy fees, and player agents’ fees incurred by the club. Often players’ former clubs are paid amounts which are contingent upon the performance of the player whilst they play for Emcee. For example, if a contracted basketball player scores an average of more than 20 points per game in a season, then an additional $5 million may become payable to his former club. Also, players’ contracts can be extended and this incurs additional costs for Emcee.

At the end of every season, which also is the financial year end of Emcee, the club reviews its playing staff and makes decisions as to whether they wish to sell any players’ registrations. These registrations are actively marketed by circulating other clubs with a list of players’ registrations and their estimated selling price. Players’ registrations are also sold during the season, often with performance conditions attached. Occasionally, it becomes clear that a player will not play for the club again because of, for example, a player sustaining a career threatening injury or being permanently removed from the playing squad for another reason. The playing registrations of certain players were sold after the year end, for total proceeds, net of associated costs, of $25 million. These registrations had a net book value of $7 million.

Emcee would like to know the financial reporting treatment of the acquisition, extension, review and sale of players’ registrations in the circumstances outlined above. (10 marks)

(c) Emcee uses the revaluation model to measure its stadiums. The directors have been offered $100 million from an airline for the property naming rights of all the stadiums for three years. There are two directors who are on the management boards of Emcee and the airline. Additionally, there are regulations in place by both the football and basketball leagues which regulate the financing of the clubs. These regulations prevent capital contributions from a related party which ‘increases equity without repayment in return’. The aim of these regulations is to promote sustainable business models. Sanctions imposed by the regulator include fines and withholding of prize monies. Emcee wishes to know how to take account of the naming rights in the valuation of the stadium and the potential implications of the financial regulations imposed by the leagues. (7 marks)

Required:

Discuss how the above events would be shown in the financial statements of Emcee under International Financial Reporting Standards.

Note: The split of the mark allocation is shown against each of the three issues above.

Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)

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