单选题National parks were established_______.A to show respect to former presidentsB to raise public awareness a out climate changeC to preserve areas of natural beautyD to create job opportunities

题目

单选题

National parks were established_______.

to show respect to former presidents

to raise public awareness a out climate change

to preserve areas of natural beauty

to create job opportunities

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相似问题和答案

第1题：

4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSs

introduce significant changes in accounting practices that were often not required by national generally accepted

accounting practice. It is important that the interpretation and application of IFRSs is consistent from country to

country. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is more

likely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It is

hoped that national differences in accounting will be eliminated and financial statements will be consistent and

comparable worldwide.

Required:

(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application of

individual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)

正确答案：
(a) The transition to International Financial Reporting Standards (IFRS) involves major change for companies as IFRS introduces
significant changes in accounting practices that often were not required by national GAAPs. For example financial instruments
and share-based payment plans in many instances have appeared on the statements of financial position of companies for
the first time. As a result IFRS financial statements are often significantly more complex than financial statements based on
national GAAP. This complexity is caused by the more extensive recognition and measurement rules in IFRS and a greater
number of disclosure requirements. Because of this complexity, it can be difficult for users of financial statements which have
been produced using IFRS to understand and interpret them, and thus can lead to inconsistency of interpretation of those
financial statements.
The form. and presentation of financial statements is dealt with by IAS1 ‘Presentation of Financial Statements’. This standard
sets out alternative forms or presentations of financial statements. Additionally local legislation often requires supplementary
information to be disclosed in financial statements, and best practice as to the form. or presentation of financial statements
has yet to emerge internationally. As a result companies moving to IFRS have tended to adopt IFRS in a way which minimises
the change in the form. of financial reporting that was applied under national GAAP. For example UK companies have tended
to present a statement of recognised income and expense, and a separate statement of changes in equity whilst French
companies tend to present a single statement of changes in equity.
It is possible to interpret standards in different ways and in some standards there is insufficient guidance. For example there
are different acceptable methods of classifying financial assets under IAS39 ‘Financial Instruments: Recognition and
Measurement’ in the statement of financial position as at fair value through profit or loss (subject to certain conditions) or
available for sale.
IFRSs are not based on a consistent set of principles, and there are conceptual inconsistencies within and between standards.
Certain standards allow alternative accounting treatments, and this is a further source of inconsistency amongst financial
statements. IAS31 ‘Interests in Joint Ventures’ allows interests in jointly controlled entities to be accounted for using the equity
method or proportionate consolidation. Companies may tend to use the method which was used under national GAAP.
Another example of choice in accounting methods under IFRS is IAS16 ‘Property, Plant and equipment’ where the cost or
revaluation model can be used for a class of property, plant and equipment. Also there is very little industry related accounting
guidance in IFRS. As a result judgement plays an important role in the selection of accounting policies. In certain specific
areas this can lead to a degree of inconsistency and lack of comparability.
IFRS1, ‘First time Adoption of International Financial Reporting Standards’, allows companies to use a number of exemptions
from the requirements of IFRS. These exemptions can affect financial statements for several years. For example, companies
can elect to recognise all cumulative actuarial gains and losses relating to post-employment benefits at the date of transition
to IFRS but use the ‘corridor’ approach thereafter. Thus the effect of being able to use a ‘one off write off’ of any actuarial
losses could benefit future financial statements significantly, and affect comparability. Additionally after utilising the above
exemption, companies can elect to recognise subsequent gains and losses outside profit or loss in ‘other comprehensive
income’ in the period in which they occur and not use the ‘corridor’ approach thus affecting comparability further.
Additionally IAS18 ‘Revenue’ allows variations in the way revenue is recognised. There is no specific guidance in IFRS on
revenue arrangements with multiple deliverables. Transactions have to be analysed in accordance with their economic
substance but there is often no more guidance than this in IFRS. The identification of the functional currency under IAS21,
‘The effects of changes in foreign exchange rates’, can be subjective. For example the functional currency can be determined
by the currency in which the commodities that a company produces are commonly traded, or the currency which influences
its operating costs, and both can be different.
Another source of inconsistency is the adoption of new standards and interpretations earlier than the due date of application
of the standard. With the IASB currently preparing to issue standards with an adoption date of 1 January 2009, early adoption
or lack of it could affect comparability although IAS8 ‘Accounting Policies, Changes in Accounting Estimates and Errors’
requires a company to disclose the possible impact of a new standard on its initial application. Many companies make very
little reference to the future impact of new standards.

第2题：

The origins(起源) of baseball probably stretch back to 1839 when Abner Doubleday, a civil engineering student, laid out a diamond-shaped field at Cooperstown, New York, and attempted to standardize(使标准化) the rules governing the playing of such games as town ball and four old cat, the ancestors(祖先) of baseball. By the end of the Civil War, interest in the game had grown rapidly. Over 200 teams or clubs existed, some of which toured the country playing rivals; they belonged to a national association of "Baseball Players" that had proclaimed(宣布) a set of standard rules. These teams were amateurs(业余爱好者) or semi-professionals, but as the game waxed in popularity, it offered opportunities for profit, and the first professional team, the Cincinnati Red Stockings, appeared in 1869. Other cities soon fielded professional teams, and in 1876 the present National League was organized chiefly by Albert Spalding. Soon a rival league appeared, the American Association. Competition between the two was intense, and in 1883 they played a post-season(季后赛) contest, the first "world's series". The American Association eventually collapsed, but in 1900 the American League was organized.

1. According to the passage, baseball originated in 1839 because ____.

A、Abner Doubleday invented a special diamond-shaped pitch

B、the rules of earlier games were amalgamated(合并) and regularized

C、civil engineering students became interested in playing games

D、the old games died out and a new one was needed

2. What was different about "Baseball Players" compared with earlier players?

A、They travelled widely.

B、They belonged to many clubs.

C、They played by agreed rules.

D、They were not professional.

3. According to the passage, the Cincinnati Red Stockings were formed in 1869 ____.

A、because baseball had become more popular by then

B、to enable the amateur players to become professional

C、so that the public had the opportunity to profit from a professional team

D、to produce a means of making money

4. From the passage, we understand that the National League was formed in 1876 to ____.

A、reorganize the professional teams

B、enable more professional teams to be set up

C、to provide a governing authority for baseball

D、authorize amateur and professional teams to combine

5. According to the passage, at the turn of the century the only remaining baseball organizations were ____.

A、the American League and the National League

B、the American League

C、the American Association and the American League

D、the American Association

参考答案：1-5：BCDCA

第3题：

Can you provide a bodyguard for the CEO of our company?

A.Yes. A former national judo champion is in our company. You will be satisfied with him.

B.No. Our company is expected to have a judo champion If he comes, you will be satisfied with him.

C.No. He has already removed to a neighboring city. If he were here, you would be satisfied with him.

D.Yes. My company has got a former national judo champion But he is highly demanding

正确答案：A

第4题：

共用题干
第一篇

The National Park Service

America's national parks are like old friends.You may not see them for years at a time,
but just knowing they're out there makes you feel better.Hearing the names of these
famous old friends一Yosemite,Yellowstone,Grand Canyon一revives memories of visits
past and promotes dreams of those still to come.
From Acadia to Zion,369 national parks are part of a continually evolving system.
Ancient fossil（化石的）beds, Revolutionary War battlefields, magnificent mountain
ranges,and monuments to heroic men and women who molded this country are all a part of
our National Park System(N.P.S.).The care and preservation for future generations of
these special places is entrusted（托管）to the National Park Service.Uniformed Rangers,
the most visible representatives of the Service,not only offer park visitors a friendly wave,
a helpful answer,or a thought-provoking history lesson,but also are skilled rescuers,
firefighters , and dedicated resource protection professionals（专业人员）.The National
Park Service ranks also include architects,historians,archaeologists,biologists,and a
host of other experts who preserve and protect everything from George Washington's teeth
to Thomas Edison's wax recordings.
Modern society has brought the National Park Service both massive challenges and
enormous opportunities.Satellite and computer technologies are expanding the educational
possibilities of a national park beyond its physical boundaries.Cities struggling to revive
their urban cores are turning to the Park Service for expert assistance to preserve their
cultural heritage,create pocket parks and green spaces,and re-energize local economies.
Growing communities thirsty for recreational outlets are also working with the NPS to turn
abandoned railroad tracks into bike and hiking trails,as well as giving unused federal
property new life as recreation centers.
To help meet these challenges and take advantage of these opportunities,the National
Park Service has formed partnerships一some dating back 1 00 years,some only months
old一with other agencies,state and local governments,corporations,American Indian
tribes and Alaska Natives,Park Friends groups,cooperating associations,private
organizations and community groups.

What is this passage about?
A:The protection of parks.
B:The National Park service.
C:Challenges and opportunities.
D:Recreational activities.

答案：B

解析：

第5题：

The economy of the United states after 1952 was the econnomy of a well-fed,almost fully employed people. Despit occasional alarms, the country escaped any postwar depression and lived in a state of boom. A n economic survey of the year 1955, a typical year of the 1950’s, may be typical as illustrating the rapid economic growth of the decade. The national output was value at 10 percent above that of 1954 (1955 output was estimated at 392 billion dollars). The production of manufacturers was about 40 percent more than it had averaged in the years immediately following World War 2. The country’s business spent about 30billion dollars for new factories and machinery. National income available for spending was almost a third greater than it had been it had been in 1950. Consumers spent about 256 billion dollars; that is about 700 million dollars a day ,or about twenty-five million dollars every hour , all round the clock. Sixty-five million people held jobs and only a little more than two million wanted jobs but could not find them . Only agriculture complained that it was not sharing in the room. To some observers this was an ominous echo of the mid-1920’s . As farmer’s shre of their products declined , marketing costs rose. But there were , among the observers of the national economy, a few who were not as confident as the majority . Those few seemed to fear that the boom could not last and would eventually lead to the oppsite-depression.
Which of the following were LEAST satisfied with the national economy in the 1950’s?

a. Economists b. Frmaers c. Politicians d. Steelworkers

答案：B

解析：

第6题：

At the end of 2004, there were around 6,000 foreign printing companies in China, ______ up around 4 percent of national total.

A：made

B：to make

C：making

D：having made

正确答案：C

第7题：

请教:1995年6月大学英语四级(CET－4)真题第2大题第19小题如何解答?

【题目描述】

第59题：When a fire ________ at the National Exhibition in London, at least ten priceless paintings were completely destroyed.

A) broke off

B) broke out

C) broke down

D) broke up

正确答案：B

第8题：

________________

A. countries B. cities C. factories D. parks

正确答案：A

第9题：

The National Park Service does all of the following EXCEPT
A:offerhelptovisitors.
B:moldthecountry.
C:keep people better informed of the National Park System.
D:help preserve the cultural heritage.

答案：B

解析：

第10题：

Which of the following statements about uniformed rangers is true?
A:They take tourists to parks.
B:They are professors of history.
C:They set up new national parks.
D:They protect the National Park System.

答案：D

解析：

National parks were established_______.

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