January 15

题目
January 15
Esther Chen
555 Queens Road
Leeds, England
Dear Dr. Chen
Thank you for your letter. We understand that you have decided not to47your subscription to international medicine. We are truly sorry to lose you as a subscriber. As you know, most other journals in the field focus on specialized research topics, with little48to day-to-day medical care. Our magazine is one of the few to feature new advances in both medical research and clinic at practice.
We would like to offer you a 40 percent discount on one year' s subscription. Plus, if you con-tact our subscription office before January 30, we will send you any issues you have missed free of charge. Please mention my name in order for your discount to be applied49.
We hope to hear from you.
Sincerely,
Robert Goldberg
Vice President, Subscriptions Department
阅读以上短文,回答199-201题。

第47题答案是__________

A.renew
B.review
C.supply
D.include
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相似问题和答案

第1题:

The exhibition ______ to York City Art Gallery on 23rd January.

A. transmits

B. transfers

C. transports

D. transplants


参考答案:B

第2题:

The lab ceased to exist as an independent drug research __________in January2004.

A. instance

B. insurance

C. instruction

D. institution


正确答案:D
instanca实例;insurance保险;instruction指导;institution(学院)机构。题干意思:这个实验室于2004年1月不再作为一个独立的药物研究机构而存在。

第3题:

When is the Chinese Spring Festival usually celebrated?

A. In March or April. B. In May or June.

C. In January or February.


正确答案:C

第4题:

( ) is the first month of ( ).

A、The January/ the year

B、The January/ a year

C、January/ the year

D、January/ a year


参考答案:C

第5题:

1.—When is your birthday?

—It ’s_________ .

A. october 7th

B. may,5th

C. September 2nd

D. January 8


正确答案:C
1.C【解析】首先,月份的首字母必须大写,这样选项A、B就可以排除。其次,日期应用序数词表达,这样又可以排除选项D.正确答案是C.

第6题:

下列日期型数据正确的是( )。

A.@January 10,1979@

B.#January 10,1997#

C."January 10,1997"

D.&January 10,1997&


正确答案:B

第7题:

(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limited

company. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%

holding. Router no longer exercises significant influence over Wireless. Before the sale of the shares the net asset

value of Wireless on 1 January 2007 was $200 million and goodwill relating to the acquisition of Wireless was

$5 million. Router received $40 million for its sale of the 15% holding in Wireless. At 1 January 2007, the fair

value of the remaining investment in Wireless was $23 million and at 31 May 2007 the fair value was

$26 million. (6 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.


正确答案:
(c) The investment in Wireless is currently accounted for using the equity method of accounting under IAS28 ‘Investments in
Associates’. On the sale of a 15% holding, the investment in Wireless will be accounted for in accordance with IAS39. Router
should recognise a gain on the sale of the holding in Wireless of $7 million (Working 1). The gain comprises the following:
(i) the difference between the sale proceeds and the proportion of the net assets sold and
(ii) the goodwill disposed of.
The total gain is shown in the income statement.
The remaining 10 per cent investment will be classified as an ‘available for sale’ financial asset or at ‘fair value through profit
or loss’ financial asset. Changes in fair value for these categories are reported in equity or in the income statement respectively.
At 1 January 2007, the investment will be recorded at fair value and a gain of $1 million $(23 – 22) recorded. At 31 May
2007 a further gain of $(26 – 23) million, i.e. $3 million will be recorded. In order for the investment to be categorised as
at fair value through profit or loss, certain conditions have to be fulfilled. An entity may use this designation when doing so
results in more relevant information by eliminating or significantly reducing a measurement or recognition inconsistency (an
‘accounting mismatch’) or where a group of financial assets and/or financial liabilities is managed and its performance is
evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information
about the assets and/ or liabilities is provided internally to the entity’s key management personnel.

第8题:

– I hope the snow will let up. –()

(A) Well, this is January

(B) No, no soon

(C) Yes, but I don’t know

(D) Sunny and pleasant today


正确答案:A
解答参考:A.当对方说我希望雪能停下来的时候,你可以说现在可是一月份,表示不相信对方的愿望能实现。

第9题:

2. There is much snow________ January __________China.

A.at ; at

B.in; in

C.in ;at

D.at ;in


正确答案:B
2.B【解析】月份前用介词in,大地方前的介词也用in,表“在……”.所以正确答案是B。

第10题:

下列日期型数据正确的是

A.January 10,1979

B.#January 10,1997#

C.January 10,1997

D.&January 10,1997&


正确答案:B
解析:用“#”括起来的部分表示日期。用双引号括起来的部分表示字符串常量。VisualBasic中用“&”括起来的部分表示八进制长整型数。

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