Even he is young
Young though he is
In spite of he is young
Young is as he
第1题：
此题为判断题(对，错)。
第2题：
2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financial
year ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional and
presentation currency is the dollar. A summary of the foreign currency activities is set out below:
(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a share
capital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equity
of the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million euros
respectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in its
financial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.
Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the year
ended 31 October 2006. (8 marks)
Required:
Discuss the accounting treatment of the above transactions in accordance with the advice required by the
directors.
(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
第3题：
—John sings so well. Has he ever been trained?
—No. He learns all by himself. He??____________ goes to any training class.
A. usually B. often C. never D. even
第4题：
听力原文：The bank's foreign exchange department has to keep constant track of the positions in the various currencies.
(7)
A．The bank's foreign exchange department has to record the positions in the various currencies.
B．The hank's foreign exchange department has to record the positions in the various currencies.
C．The bank's foreign branches department has to record the various foreign currency liabilities.
D．The bank's foreign branches department has to record the positions in the various currencies.
第5题：
An air courier is a person who_________
A .manages a business company in foreign countries
B. organizes international flights for tourists
C. travels around the world with cheap tickets
D delivers papers and packages to foreign countries.
第6题：
A. accident
B. case
C. point
D. existence
第7题：
The foreign company has been______ running this factory for decades.
A. enormously
B. effectively
C. infinitely
D. extremely
第8题：
The number of foreign students attending Chinese universities ________ rising steadily since1990.
A. is B. are C. has been D. have been
第9题：
John Smith has been to the jungel to look for gorillas.()
第10题：
A、to be translated
B、to have translated
C、to translate
D、to have been translated