Task I (10 marks)　　Suppose you are the dean of the English D

正确答案：D

正确答案：B

参考译文：——哪门外语你更擅长，英语还是法语?——对不起，我几乎不懂英语，法语就更少了。根据语境可排除lot和much，根据应答中的“I am sorry”可推断其不懂英语，故选B。

参考答案：正确

正确答案：B
In addition to“除了，另外”；In spite of“尽管”；In return for“作为……的报答”；Instead of“代替”。

正确答案：

[考题分析]这是一篇书信作文。对于书信作文，首先要注意它的特定格式，正文右上方注明写信人的地址、日期，称呼上面在需要时还要写出收信人的职位，地址等。正文后别忘了问候语，最后是署名。正文的写作与其它文体差不多。对于本文来说，先要表明自己写信的目的，是要对出版社的文章进行回应，然后当然要有条理地列出自己的观点，并给出理由，最后则是照应开头，作结尾。
    [参考范文]
                                                                                                No. 23, Donghu Road
Wuchang District,
Wuhan, Hubei, 430000
Feb. 20, 2003
 Dear Sir:
    I am very interested in the discussion inspired by the article "Why do We Need English?" published in the Local English Daily of 20th Jan, 2003.
    The one aspect of the English language that most of your correspondents seem to be unaware of its wide spread use as the international language of diplomacy, commerce and technology. It is the language of the United Nations and its agencies as well as of many other international bodies. We would be foolish to confine in our vision to our national borders only. We are still, after all, dependent on other countries for technical and industrial assistance. How can we hope to be economically and technologically independent if we are not able to communicate in these areas outside our own country?
    English must be taught in all our schools, not only for the above reasons but also so that our students can go abroad to learn the techniques our nation so urgently needs. We also need representatives who can command respect at the international conference tables of the world. And if English is the common language of communications for world diplomacy, economics and defence, then let us be as fluent and proficient in it as possible, for the sake of our own country's advancement and prestige.
Best wishes.
Your sincerely,
Wudong

 

正确答案：
(b) (i) Materiality
The net book value of capitalised development costs represent 7% of total assets in 2007 (2006 – 7·7%), and is
therefore material. The net book value has increased by 13%, a significant trend.
The costs capitalised during the year amount to $750,000. If it was found that the development cost had been
inappropriately capitalised, the cost should instead have been expensed. This would reduce profit before tax by
$750,000, representing 42% of the year’s profit. This is highly material. It is therefore essential to gather sufficient
evidence to support the assertion that development costs should be recognised as an asset.
In 2007, $750,000 capitalised development costs have been incurred, when added to $160,000 research costs
expensed, total research and development costs are $910,000 which represents 20·2% of total revenue, again
indicating a high level of materiality for this class of transaction.
Relevant accounting standard
Development costs should only be capitalised as an intangible asset if the recognition criteria of IAS 38 Intangible Assets
have been demonstrated in full:
– Intention to complete the intangible asset and use or sell it
– Technical feasibility and ability to use or sell
– Ability to generate future economic benefit
– Availability of technical, financial and other resources to complete
– Ability to measure the expenditure attributable to the intangible asset.
Research costs must be expensed, as should development costs which do not comply with the above criteria. The
auditors must consider how Sci-Tech Co differentiates between research and development costs.
There is risk that not all of the criteria have been demonstrated, especially due to the subjective nature of the
development itself:
– Pharmaceutical development is highly regulated. If the government does not license the product then the product
cannot be sold, and economic benefits will therefore not be received.
– Market research should justify the commercial viability of the product. The launch of a rival product to Flortex
means that market share is likely to be much lower than anticipated, and the ability to sell Flortex is reduced. This
could mean that Flortex will not generate an overall economic benefit if future sales will not recover the research
and development costs already suffered, and yet to be suffered, prior to launch. The existence of the rival product
could indicate that Flortex is no longer commercially viable, in which case the capitalised development costs
relating to Flortex should be immediately expensed.
– The funding on which development is dependent may be withdrawn, indicating that there are not adequate
resources to complete the development of the products. Sci-Tech has failed to meet one of its required key
performance indicators (KPI) in the year ended 30 November 2007, as products valued at 0·8% revenue have
been donated to charity, whereas the required KPI is 1% revenue.
Given that there is currently a breach of the target KPIs, this is likely to result in funding equivalent to 25% of
research and development expenditure being withdrawn. If Sci-Tech Co is unable to source alternative means of
finance, then it would seem that adequate resources may not be available to complete the development of new
products.

正确答案: D

正确答案：A
 

正确答案：I am not surprise when I read in the newspapers that many people move to English speaking countries. I am an engineer in a process control since ten years and I understand the necessity of English language. For example when I read technical English specifications when I meet Japanese industrials to build together some electronic materials or when I go on holidays in Italy where the best way(for me)to communicate is to speak English. Therefore today it"s necessary to learn English and the best way is to study in English as soon as possible when we are at school but also when we have a job. It"s so important to communicate with foreigners because of work. For example: to sell foods in USA to build electronic cards with the Japanese to obtain a certification with FDA(American organization)in order to sell some pharmaceutical products. In fact it"s important for everybody: the workers the visitors the scientists etc... These are the main reason which explain why so many people go to English speaking countries(the best way to learn)and why English is such an important international language(the communication between many the people over the world).
I am not surprise when I read in the newspapers that many people move to English speaking countries. I am an engineer in a process control since ten years and I understand the necessity of English language. For example, when I read technical English specifications, when I meet Japanese industrials to build together some electronic materials or when I go on holidays in Italy where the best way(for me)to communicate is to speak English. Therefore, today, it"s necessary to learn English and the best way is to study in English as soon as possible when we are at school but also when we have a job. It"s so important to communicate with foreigners, because of work. For example: to sell foods in USA, to build electronic cards with the Japanese, to obtain a certification with FDA(American organization)in order to sell some pharmaceutical products. In fact, it"s important for everybody: the workers, the visitors, the scientists, etc... These are the main reason which explain why so many people go to English speaking countries(the best way to learn)and why English is such an important international language(the communication between many the people over the world).