Your tanker is loaded down to her marks,and you find that sh

题目
单选题
Your tanker is loaded down to her marks,and you find that she has too much trim by the stern. To adjust the trim,you may().
A

add ballast forward

B

load more cargo forward

C

shift bunkers forward

D

All of the above

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第1题:

The twentieth century saw great change. In your opinion, what is one change that should be remembered about the twentieth century? Write an essay of about 400 words to state your opinion.

In the first part of your essay you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary.

You should supply an appropriate title for your essay.

Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.


正确答案:Computer The twentieth century witnessed great changes in the whole world: economic boom industrial development and raise in people's living standards to which technological evolution contributed a lot. Among all those inventions which was the greatest one? Different people have different views. Some think the greatest invention was television while others believe it should be atom energy. But as far as I am concerned in terms of the depth of influence no other inventions can be compared with computers which would remain unrivalled even for another one hundred years. First of all computers save a great deal of effort people spend on calculating. Before computers were invented people had to calculate manually. Sometimes it took scientists weeks even months to work out a result daring the course of which they might make mistakes and the accuracy of data was in turn affected. But with the help of computers people are freed from heavy calculation. It only takes seconds to have a result which used to take weeks in the past. Moreover not only the speed but also the accuracy is improved to a large extent. Computers can also simulate different environments that can't be created in real life. In the science research sometimes scientists need to have a simulation environment to improve their theories or as a basis of further research. Without computers it would be difficult to have accurate and reliable results. But computers can make everything easy. Just input programs and data everything will be done. With computers the storage of information has become easier which in turn has increased the whole world's efficiency. At banks post offices and supermarkets people no longer need to queue for a long time because computers help the working staff increase their work efficiency — files and data stored in computers can be located in a very short time and their chances of getting lost are lowered to a large extent. Computers' influence has been further reinforced with the appearance of Internet which was developed based on the local area network (LAN) of computers. Today Internet has become the fastest developing medium in the world and you can do almost everything you need on it: communicating with friends reading news watching movies listening to music etc. But you must do all the above things on a computer. Although many other inventions of the 20th century brought great convenience to human or changed people's lives computers have the most valuable contribution to human and it will have much more contribution in the future.
Computer The twentieth century witnessed great changes in the whole world: economic boom, industrial development and raise in people's living standards, to which technological evolution contributed a lot. Among all those inventions, which was the greatest one? Different people have different views. Some think the greatest invention was television, while others believe it should be atom energy. But as far as I am concerned, in terms of the depth of influence, no other inventions can be compared with computers, which would remain unrivalled even for another one hundred years. First of all, computers save a great deal of effort people spend on calculating. Before computers were invented, people had to calculate manually. Sometimes it took scientists weeks, even months to work out a result, daring the course of which they might make mistakes and the accuracy of data was in turn affected. But with the help of computers, people are freed from heavy calculation. It only takes seconds to have a result which used to take weeks in the past. Moreover, not only the speed but also the accuracy is improved to a large extent. Computers can also simulate different environments that can't be created in real life. In the science research, sometimes scientists need to have a simulation environment to improve their theories or as a basis of further research. Without computers it would be difficult to have accurate and reliable results. But computers can make everything easy. Just input programs and data, everything will be done. With computers, the storage of information has become easier, which in turn has increased the whole world's efficiency. At banks, post offices, and supermarkets, people no longer need to queue for a long time, because computers help the working staff increase their work efficiency — files and data stored in computers can be located in a very short time and their chances of getting lost are lowered to a large extent. Computers' influence has been further reinforced with the appearance of Internet, which was developed based on the local area network (LAN) of computers. Today, Internet has become the fastest developing medium in the world and you can do almost everything you need on it: communicating with friends, reading news, watching movies, listening to music etc. But you must do all the above things on a computer. Although many other inventions of the 20th century brought great convenience to human or changed people's lives, computers have the most valuable contribution to human, and it will have much more contribution in the future. 解析:  在上个世纪,世界发生了巨大的变化。题目要求考生自己命题,淡谈自己认为20世纪最应该记住的发明是什么。
  文章本身并不难写,首先要确定自己的观点,就是20世纪最重要的发明是什么。所谓“最应该记住”,就是说它对整个世界的变化影响最大。写作时,可以有两种方法:一种是一一列举该发明的重要性,对社会的发展、人们的生活有什么重大的影响,论证时还可以用反证法说如果没有这种发明世界会怎么样;另外一种就是在列举该发明重要性的同时,将它和其他较为重要的发明进行对比,从而更加凸显其重要性。

第2题:

If you go into the forests with friends,stay with them. If you don't,you may get lost.If you do get lost,this is what you should do.

Sit down and stay where you are.'Don't try to find your friends. Let them find you. You can help them to find you by staying in one place.

There is another way to help your friends or other people to find you. Give them a signal (信号) by shouting or whistling(吹口哨) three times. Stop. Then shout or whistle three times again. Any signal given three times is a call for help.

Keep on shouting or whistling,always three times'together. When people hear you,they will give two shouts or two whistles. When a signal is given twice,it is an answer to a call for help.lf you don-t think that you will get help before night comes,try to make a small room with branches(树枝).

What should you do if you get hungry or need to drink water? You would have to leave your little branch room to look for something to eat and drink. Don't just walk away. Drop small branches as you walk so that you can find your way back.

The most important thing to do when you are lost-stay in one place.

( )16. If you get lost in the forests,you should walk everywhere to find your friends as soon as possible.


正确答案:
16.F【解析】根据短文第二段“Sit down and stay where you are. Don't try to find your friends.,.”可判断此题是错的。

第3题:

D

Find Which Direction Is South

Do you have a good sense of direction? If not, please take with you a compass. But if you forget to take a compass, you can still find your way.

It’s never a good idea to imagine that the family member who was entrusted(委托)with the job of map-reading actually knows where the family is. You can tell by the slightly confused load on their faces that nothing on the ground seems to match the map. Never mind. The sun is shining and it’s still morning. If you don’t know the exact time, you can still find out where south is, but you’ll need to be patient.

①Find a straight sick and put it in the ground in a place where you can mark its shadow.

②Try to position the stick as vertically(垂直)as you can. You can check this by making a simple plumb line (铅锤线)with a piece of string and weight. You haven’t got any string? OK, use a thread from your clothes with a button tied at the end to act as a weight.

③Mark the end of the shadow cast by the stick.

④Wait approximately half an hour and mark the end of the shadow again.

⑤Keep doing this until you have made several marks.

⑥The mark nearest the stick will represent the shortest shadow, which is cast at midday, when the sun is highest in the sky and pointing to the exact south.

⑦Pick a point in the distance along the line between the shortest shadow and the stick.

⑧That point is south of where you are.

⑨Now you can turn the map, like you did before, and find which way you should be travelling.

68. To find the direction, we ought to be patient probably because

A. it is not easy to find a proper stick B. it is not easy to position the stick

C. it takes hours to make the marks D. it takes about half an hour to make the marks


正确答案:C

第4题:

Your tow includes a loaded chlorine barge.After inspecting the tow,the mate reports that he hears a hissing sound coming from the safety valves.Where will you find information on emergency procedures concerning the uncontrolled release of cargo ________.

A.Barge's Certificate of Inspection

B.Cargo Information Card on your towboat

C.Cargo Manifest or loading paper

D.Dangerous Cargo Regulations


正确答案:C

第5题:

The primary objective of a Ro-Ro vessel is to ______.

A.transfer containers without chassis

B.load the vessel with palletized cargo

C.transport vehicles

D.be loaded full and down to her marks


正确答案:C

第6题:

(b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of the

carrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and

(7 marks)


正确答案:
(b) (i) Cost of investment on acquisition of Dylan Co
Matters to consider
According to the schedule provided by the client, the cost of investment comprises three elements. One matter to
consider is whether the cost of investment is complete.
It appears that no legal or professional fees have been included in the cost of investment (unless included within the
heading ‘cash consideration’). Directly attributable costs should be included per IFRS 3 Business Combinations, and
there is a risk that these costs may be expensed in error, leading to understatement of the investment.
The cash consideration of $2·5 million is the least problematical component. The only matter to consider is whether the
cash has actually been paid. Given that Dylan Co was acquired in the last month of the financial year it is possible that
the amount had not been paid before the year end, in which case the amount should be recognised as a current liability
on the statement of financial position (balance sheet). However, this seems unlikely given that normally control of an
acquired company only passes to the acquirer on cash payment.
IFRS 3 states that the cost of investment should be recognised at fair value, which means that deferred consideration
should be discounted to present value at the date of acquisition. If the consideration payable on 31 January 2009 has
not been discounted, the cost of investment, and the corresponding liability, will be overstated. It is possible that the
impact of discounting the $1·5 million payable one year after acquisition would be immaterial to the financial
statements, in which case it would be acceptable to leave the consideration at face value within the cost of investment.
Contingent consideration should be accrued if it is probable to be paid. Here the amount is payable if revenue growth
targets are achieved over the next four years. The auditor must therefore assess the probability of the targets being
achieved, using forecasts and projections of Maxwell Co’s revenue. Such information is inherently subjective, and could
have been manipulated, if prepared by the vendor of Maxwell Co, in order to secure the deal and maximise
consideration. Here it will be crucial to be sceptical when reviewing the forecasts, and the assumptions underlying the
data. The management of Rosie Co should have reached their own opinion on the probability of paying the contingent
consideration, but they may have relied heavily on information provided at the time of the acquisition.
Audit evidence
– Agreement of the monetary value and payment dates of the consideration per the client schedule to legal
documentation signed by vendor and acquirer.
– Agreement of $2·5 million paid to Rosie Co’s bank statement and cash book prior to year end. If payment occurs
after year end confirm that a current liability is recognised on the individual company and consolidated statement
of financial position (balance sheet).
– Board minutes approving the payment.
– Recomputation of discounting calculations applied to deferred and contingent consideration.
– Agreement that the discount rate used is pre-tax, and reflects current market assessment of the time value of money
(e.g. by comparison to Rosie Co’s weighted average cost of capital).
– Revenue and profit projections for the period until January 2012, checked for arithmetic accuracy.
– A review of assumptions used in the projections, and agreement that the assumptions are comparable with the
auditor’s understanding of Dylan Co’s business.
Tutorial note: As the scenario states that Chien & Co has audited Dylan Co for several years, it is reasonable to rely on
their cumulative knowledge and understanding of the business in auditing the revenue projections.

第7题:

20. You can find your way back to your branch room easily without leaving any branches as you walk.


正确答案:
20.F【解析】根据第五段“Don -t just walk away. Drop small branches as you walk so that you can find your way back”可知此题错误。

第8题:

Part A

You spent a weekend with the Franklins. After you came back, you write a letter to Mrs. Franklin to express your thanks, and telling her about:

1) the happy weekend you spent

2) your thanks to the Franklins

You should write approximately 100 words. Do not put down your own name at the end of the letter. Use "Ann River" instead. And you need not write your address.


正确答案:Dear Mrs.Franklin I'm writing to express my thanks for your invitation last weekend.I enjoyed at your lovely house with you and your family.Your house is tidy and clean.and there are a lot of beautiful roses in the garden.The food is very deliciousespecially the curly chickenI like it very much. It was kind of you to invite me to your house.and I really appreciate your hospitality.If you are free this weekendplease come to my house with your family.I will cook some British food for you. Yours truly Ann River
Dear Mrs.Franklin, I'm writing to express my thanks for your invitation last weekend.I enjoyed at your lovely house with you and your family.Your house is tidy and clean.and there are a lot of beautiful roses in the garden.The food is very delicious,especially the curly chicken,I like it very much. It was kind of you to invite me to your house.and I really appreciate your hospitality.If you are free this weekend,please come to my house with your family.I will cook some British food for you. Yours truly, Ann River

第9题:

You are crossing a narrow channel in a 15-meter vessel when you sight a tanker off your port bow coming up the channel. Which statement is TRUE?

A.Yours is the give-way vessel because it is less than 30 meters long

B.You shall not impede the safe passage of the tanker

C.The tanker is the stand-on vessel because it is to port of your vessel

D.The tanker is the stand-on vessel because it is the larger of the two vessels


正确答案:B

第10题:

Which vessel is most likely to be loaded full but not down ________.

A.A bulk carrier loaded with heavy ore

B.A bulk carrier loaded with steel

C.A break bulk vessel loaded with palletized cargo

D.A tanker loaded with heavy grain


正确答案:C

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