单选题____A declinedB deterioratedC deducedD demolished

题目
单选题
____
A

declined

B

deteriorated

C

deduced

D

demolished

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相似问题和答案

第1题:

(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the year

that the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,

the company will have to carry out remedial environmental work, which is a legal requirement resulting from the

demolition. It was intended that the land would be sold after the remedial work had been carried out. However,

land prices are currently increasing in value and, therefore, the company has decided that it will not sell the land

immediately. Tyres uses the ‘cost model’ in IAS16 ‘Property, plant and equipment’ and has owned the property

for many years. (7 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)


正确答案:
(ii) Former administrative building
The land and buildings of the former administrative centre are accounted for as separate elements. The demolition of the
building is an indicator of the impairment of the property under IAS36. The building will not generate any future cash flows
and its recoverable amount is zero. Therefore, the carrying value of the building will be written down to zero and the loss
charged to profit or loss in the year to 31 May 2006 when the decision to demolish the building was made. The land value
will be in excess of its carrying amount as the company uses the cost model and land prices are rising. Thus no impairment
charge is recognised in respect of the land.
The demolition costs will be expensed when incurred and a provision for environmental costs recognised when an obligation
arises, i.e. in the financial year to 31 May 2007. It may be that some of these costs could be recognised as site preparation
costs and be capitalised under IAS16.
The land will not meet the criteria set out in IFRS5 ‘Non-current Assets Held for Sale and Discontinued Operations’ as a noncurrent
asset which is held for sale. IFRS5 says that a non-current asset should be classified as ‘held for sale’ if its carrying
amount will be recovered principally through a sale transaction rather than through continuing use. However, the non-current
asset must be available for immediate sale and must be actively marketed at its current fair value (amongst other criteria) and
these criteria have not been met in this case.
When the building has been demolished and the site prepared, the land could be considered to be an investment property
and accounted for under IAS40 ‘Investment Property’ where the fair value model allows gains (or losses) to be recognised inprofit or loss for the period.

第2题:

It was an experience that completely demolished her confidence.

A:pulled down
B:rebuilt
C:renovated
D:whitewashed

答案:A
解析:
本句意思是:正是这次经历完全摧毁了她的信心。demolish意为“摧毁”,例如:They're going to demolish that old building.他们将拆毁那座旧建筑物。pull down意为“拆毁”,例如:They have managed to pull down the old building.他们已拆毁了那栋旧建筑。 rebuild意为“重建”,例如:It's necessary to rebuild our alma mater.有必要重建我们的母校。 renovate意为“翻修”,例如:They are going to renovate the old furniture.他们准备将旧家具整修一番。whitewash意为“粉饰”,例如:They are telling lies to whitewash their wrong-doings.他们通过撒谎来粉饰他们的罪行。只有选项A同句中画线单词含义接近。

第3题:

共用题干题AstuteserviceprovidersrealizethatthecontinuedsupportoflegacyX.25andasynchronousnetworkelementusingseparateoperationsnetworkiscost(16).Forexample,themaintenanceofmultiplenetworkscanrequireadditionalstaff.Often,thisstaffmustbetrainedonmultiplevendortechnologies,sometimesrequiringparallelgroupsspecializingineach(17).Hence,additionalmaintenanceproceduresmustbemaintainedandadministrativerecordsare(18).Theduplicationoftransportfacilitiestocarry(19)networktrafficisaninefficientuseofresources.Andnotsurprisingly,moretechnologiesinstalledinacentralofficemeansthenecessityformorephysicalspace,andanincreaseinpowerconnectionsandpowerconsumptionmigrationofthese(20)networkelementstoIP-basedDCnsisalogicalstrategy.

空白处(18)应选择()

A.declined

B.proliferated

C.destroyed

D.produced


参考答案:B
分析敏锐的供应商认识到,昂贵的成本不允许他们继续使用分隔的业务网络支持老版本的X.25协议和异步网络元素。例如,维护多个网络需要更多的人员。通常情况下,这些人员必须接受多家提供商的培训,有时甚至需要在每个平台上安排多个并行的工作团队。因此,必须维持额外的维护过程,且复制多个管理记录。成倍的传输设备用在交叉的网络通信中,这是资源的无效使用。而且,毫不奇怪的是,更多的技术安装在一个中心办公室,这意味着需要更大的物理空间,增大的电力连接和消耗。因此,把这些老的网络设备移植到基于IP的数据通信网络中是不符合逻辑的策略。

第4题:

共用题干
The Old Gate

In the Middle Ages the vast majority of European cities had walls around them.This was partly for
_________(51)reasons but another factor was the need to keep out anyone regarded as undesirable,like
people with contagious. _________(52).The Old City of London gates were all__________(53)by the
end of the 18th century.The last of London's gates was removed a century ago,________(54)by a
stroke of luck,it was never destroyed.
This gate is,in__________(55)fact,not called a gate at all;its name is Temple Bar,and it marked
the__________(56)between the Old City of London and Westminster. In 1878 the Council of London took
the Bar _________ (57),numbered the stones and put the gate in storage
___________(58)its design was
unfashionable,it was expensive to __________ (59)and it was blocking the traffic.
The Temple Bar Trust was set up in the 1970s with the__________(60)of returning the gate home.
The aim of the trust is the_________(61)of the nation's architectural heritage.
Transporting the gate will mean physically pulling it_________(62),stone by stone,removing and
rebuilding it near St Paul's Cathedral.Most of the facade of the gate will probably be___________(63),
though there is a good__________(64)that the basic structure will be sound. The hardest_________(65)of
all,however,will be to recreate the statues of the monarchs that once stood on top of the gate.

_________(53)
A:devoted
B:declared
C:decreased
D:demolished

答案:D
解析:
根据常识及上下文意思可知,城墙的功能之一是为了防御外敌,defensive的意思是“防 御的”,符合文义,为正确答案。sensitive敏感的;offensive进攻的;primitive原始的。
contagious意为“传染的”,后应该跟的是表示疾病的词,由此可知正确答案为A。 injury 伤害,受伤;symptom症状;cold感冒。
根据上下文意思可知,这里说的是“伦敦古城的城门均在18世纪末被拆除”。devote 意为“献身于······”;declare意为“公开宣布”;decrease意为“减少”;demolish意为“拆毁,破 坏”,符合句意。
前面讲“城门都被拆除”,后面讲“它们没有被破坏”,因此中间应该用一个表转折的词 连接,故C选项正确。
in actual fact为固定搭配,意思是“事实上”,等于actually或as a matter of fact。
此句句意为“它的名字叫圣殿酒吧区,是伦敦古城与威斯敏斯特的分界线”。border的 意思为“边界,国界”,后加between或with,符合文义,为正确答案。part部分;limit界限,界线; line路线,排。
从下文的“给石头编号,并将城门保存下来”可知,应该是把城门推倒了,因此应该 选B。
后面说的都是推倒城门的原因,因此此处应填表原因的连接词,因此选D。
此句意为“······维护费用昂贵,并且堵塞交通”。discover意为“发现”;repair意为 “修”;fix意为“修理,安装”。“(对建筑物的)维护”应为maintain。故选D。
with the intention of意为“为了,以······为目的”,符合文义。
此句句意为“目的是保存国家的建筑遗产”。preservation意为“(古物,建筑)的保存”, 与句意相符。conversion转变,变换;reservation保留,预定;registration登记,注册。
pull up意为“向上拉”;puil over意为“(车)向路边停靠”;pull on意为“狠抽,猛吸”;只 有pull down意思是“摧毁,推倒”,与句意相符。
store意为“储存”;exchange意为“交换”;replace意为“替换,更新”,符合文义;recognize 意为“识别”。
there is a good chance that的意思是“很有可能发生某事,有……的机会”,符合文义
此处意为“最艰难的工作”,the hardest job of all为常用说法。case事例,情况;voice声 音;type类型。

第5题:

He demolished my argument in minutes.

A: supported
B:disproved
C:disputed
D:accepted

答案:B
解析:
他在几分钟内就驳倒了我的观点。demolish:推翻;disprove:证明(某事)有误或有假,与demolish意思最接近;support:支持,扶持;dispute:辩论,怀疑;accept:接受。

第6题:

The Extended Family

Mrs Sharp, a large, red-faced woman in her late sixties, has lived in Greenleas, a 'new town' in the countryside outside London, since 1958. Before that she lived in Bethnal Green, an area of inner London. She was moved to Greenleas by the local authorities when her old house was demolished.

She came from a large family with six girls and two boys, and she grew up among brothers, sisters, uncles, aunts, grandparents and cousins. When she married her boyfriend from school at eighteen, they went on living with her parents, and her first child was brought up more by her mother than by herself, because she always worked.

As the family grew, they moved out of their parents' house to a flat. It was in the next street, and their life was still that of the extended family. "All my family used to live around Denby Street," said Mrs Sharp, "and we were always in and out of each other's houses." When she went to the shops, she used to call in on her mother to see if she wanted anything. Every day she would visit one sister or another and see a nephew or niece at the corner shop or in the market.

"You always knew 90% of the people you saw in the street everyday, either they were related to you or you were at school with them," she said.

When her babies were born (she had two sons and a daughter), she said, "All my sisters and neighbours would help – they used to come and make a cup of tea, or help in some other way." And every Saturday night there was a family party. It was at Mrs Sharp's mother's house. "Of course we all know each other very well. You have to learn to get on with each other. I had one neighbour who was always poking her nose into our business. She was forever asking questions and gossiping. But you had to put up with everyone, whatever they were like."

1.Why did Mrs. Sharp have to move to Greenleas? ()

A.Because she had to work there.

B.Because she didn’t like the old place at all.

C.Because her house in the downtown area was knocked down.

2.When she got married, she lived ______.

A.together with her parents all the time

B.together with her parents for some time

C.far away from her parents’ house

3.Why did she know so many people? ()

A.Because she was easy going.

B.Because they were either her relatives or schoolmates.

C.Because she was good at making friends with people.

4.The sentence “I had one neighbour who was always poking her nose into our business.” in the last Para. means ______.

A.I had one neighbour who was always warm-hearted.

B.I had one neighbour who was always ready to help us.

C.I had one neighbour who always showed her interests in our private affairs.

5.What does this passage mainly deal with? ()

A.What the extended family is like.

B.The relationship between Mrs Sharp and her neighbour.

C.How Mrs Sharp brings her children up.


参考答案:CBBCA

第7题:

He demolished my argument in minutes.

A:disproved
B:accepted
C:disputed
D:supported

答案:C
解析:
这句话的意思是:几分钟内他就驳倒了我的论点。句中“demolish”意为“批驳,粉碎”。 四个选项中A项意为“提出反证”;B项意为“接受”;C项意为“辩驳,质疑”;D项意为“支持”。 因此只有C项最为合适。

第8题:

Smoking in this five-star hotel is().

A、declined

B、prevented

C、prohibited

D、refused


参考答案:C

第9题:

The factory is due to be demolished next year.

A:pulled down
B:rebuilt
C:renovated
D:whitewashed

答案:A
解析:
本句意思:这个工厂定于明年拆除。demolish意为“拆除,拆毁”,与pull down (拆毁,摧毁)意思相近。rebuild重建;renovate修复,修整;whitewash粉刷。

第10题:

Astute service providers realize that the continued support of legacy X.25 and asynchronous network element using separate operations network is cost(16).For example,the maintenance of multiple networks can require additional staff. Often, this staff must be trained on multiple vendor technologies, sometimes requiring parallel groups specializing in each (17) .Hence, additional maintenance procedures must be maintained and administrative records are (18) .The duplication of transport facilities to carry (19)network traffic is an inefficient use of resources. And not surprisingly, more technologies installed in a central office means the necessity for more physical space, and an increase in power connections and power consumption migration of these (20) network elements to IP-based DCns is alogical strategy. 空白处(18)应选择()

  • A、declined
  • B、proliferated
  • C、destroyed
  • D、produced

正确答案:B