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1388国开电大本科《理工英语4》历年期末考试(第四大题写作)题库 2021年1月试题及答案

(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only

shareholders, were offered an increased profit share in the enlarged business for a period of two years after the

date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will

be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at

30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.


正确答案：
(c) Acquisition of Marne
All business combinations within the scope of IFRS 3 ‘Business Combinations’ must be accounted for using the purchase
method. (IFRS 3.14) The pooling of interests method is prohibited. Under IFRS 3, an acquirer must be identified for all
business combinations. (IFRS 3.17) Sirus will be identified as the acquirer of Marne and must measure the cost of a business
combination at the sum of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, in exchange
for control of Marne; plus any costs directly attributable to the combination. (IFRS 3.24) If the cost is subject to adjustment
contingent on future events, the acquirer includes the amount of that adjustment in the cost of the combination at the
acquisition date if the adjustment is probable and can be measured reliably. (IFRS 3.32) However, if the contingent payment
either is not probable or cannot be measured reliably, it is not measured as part of the initial cost of the business combination.
If that adjustment subsequently becomes probable and can be measured reliably, the additional consideration is treated as
an adjustment to the cost of the combination. (IAS 3.34) The issue with the increased profit share payable to the directors
of Marne is whether the payment constitutes remuneration or consideration for the business acquired. Because the directors
of Marne fall back to normal remuneration levels after the two year period, it appears that this additional payment will
constitute part of the purchase consideration with the resultant increase in goodwill. It seems as though these payments can
be measured reliably and therefore the cost of the acquisition should be increased by the net present value of $11 million at
1 May 2007 being $5 million discounted for 1 year and $6 million for 2 years.

为推动TD-LTE扩大规模试验友好用户招募工作，中国移动于2013年6月完成了最新一次TD-LTE终端集中采购工作，总量约20.65万部，包含 部智能手机。


参考答案：6500

We can certainly deliver high-quality education to many students at much()cost.

A. low

B. lowest

C. lower


参考答案：C

It was Mike Corbett _______ first brought up the idea of Mark Wellman’s climbing again.

A.whose

B.whom

C.which

D.who


正确答案：D

有分析表示,以LTE手机为例,2012年全球LTE手机销量为9000多万部,预计2018年全球LTE手机终端销量超过()亿部。

A.9

B.10

C.11

D.12


参考答案：B

1388国开电大本科理工英语4历年期末考试(第四大题写作)题库2021年1月试题及答案四、写作(共计20分) 31.根据要求写作文。Write a company profile according to the given information.(根据所给信息写一份公司英文简介) 公司名称：蓝米公司 成立于2012年4月的一家移动互联网企业 专注于高端智能手机、移动互联网产品的研发 吸纳人才，注重用户反馈 2015年，其智能手机销量接近7000万部 参考答案： Lanmi was founded in April 2012bya serial entrepreneur， who believes that high-quality technology doesnt need to cost a fortune. At Lanmi， weve brought together smart people from Google， King soft， Microsoft，Motorola， Yahoo， and other Internet and tech companies from around the world to bring that vision to life. We create remarkable hardware， software， and Internet services forand with the help ofour Lan fans.We incorporate their feedback into our product range， which currently includes Lan 4， Lan 3， Lan Pad， Lan Box， Lan TV， Lan 1S and Lan Note， Lan Power Bank and other accessories.We sell direct to customers to keep our prices competitive.And with nearly 70 million handsets sold in China in 2015 and products launched in Taiwan， Hong Kong， Singapore， Malaysia， Philippines， India and Indonesia，we are ready to go global. 2020年9月试题及答案 四、写作(共计20分) 31.根据要求写作文。根据提示信息写调查报告， The chart below illustrates reading preference based on a survey of 200 college students in2016in China.Write a survey report based on the given information， Your report should include： (1) The subjects and respondents of the investigation. (2) Analysis of investigation result. (3) Your opinion or suggestions about college students reading， Words for reference： 娱乐类书籍books for entertainment 应用技术applied technology 专业用书books relevant to their majors； professional books 科普读物popular science books 参考答案： Recently we have conducted a survey among 200 college students to find out their reading preference.As can be seen in the pie chart， 27% of the surveyed said they spent most of their time reading magazines and books for entertainment.What ranks the second are books of literature and applied technology， and they each account for 25%.The percentage decreases to 15% as to students who prefer to read books relevant to their majors， while only 8%tend to read popular science books during their spare time. It should be noted that books of literature， applied technology， and entertaining books like magazines are main interests of college students.Thats because these kinds of books are fun and easy to read； whats more， they bring students some cutting-edge information regarding books of applied technology.The percentage of students who like to read professional books is relatively lower maybe due to the reason that these books are hard to understand and time-consuming. To sum up， the data reveals a serious problem that college students reading preference stays at a relativ、ely shallow level since the percentage of reading magazines exceeds that of literature and professional books.We thus suggest that colorful reading activities like recommending great books be carried out to help students develop capabilities of appreciation and criticism. 2020年7月试题及答案 四、写作(共计20分) 31、.根据要求写作文。Please write a product description according to the given information.(根据以下信息写一份英文产品说明) 产品名称：扫地机器人 型号：Roomba 790 基本功能：高度智能和自动化的扫地机器人。通过多个感应器和多种行动模式清洁房间。特点：(1)高能效。160分钟持续工作时间，是同类产品的2倍。(2)超薄轻巧。重2.5千克，高度8.9厘米。(3)独特门槛攀爬模式。同类产品最多能越过10厘米高的障碍，本产品能越过20厘米高的障碍。Words for reference： 扫地机器人Robotic Cleaner 自动地automatically 多个的multiple 门槛threshold 能量energy efficiency 工作时间operating time 参考答案： Robotic Cleaner Roomba 790 Robotic Cleaner Room ba790saves your time and effort.

The main reason why people fail to act when they stay together is that______.

A) they are afraid of emergencies

B) they are reluctant to get themselves involved

C) others will act if they themselves hesitate

D) they do not feel any direct responsibility for those who need help


正确答案：D
答案：D
[试题分析]细节题。
[详细解答]文章第四段指出They feel that others will act． They，themselves，needn't．They do not feel any direct re sponsibility．所以D项内容与之相符，应为正确答案。

：有报告指出，今年上半年，国内手机累计销售超过6000万部，其中国产品牌手机共销售9.800万部。因此，有媒体判断国产手机复苏了。 以下哪一选项如果为真，将有力地支持上述判断?（ ）

A．手机销量统计不包括水货手机，而水货手机的销量巨大

B．今年上半年，国家采取措施，限制国外品牌手机进入中国市场

C．今年下半年，国产手机销量远高于其他品牌手机，并继续保持这一势头

D．手机销量是依据进网许可证发放数量来统计的，但这些手机可能并未全部进入用户手中


正确答案：C
 C项所言表明国产手机不仅复苏了，而且销量持续增长，其他项都不能证明这一点。故选C。

The management believes that __________all of the damaged goods will cost more than hiring a contractor to repair them.

A. replacement
B. replaces
C. replaced
D. replacing

答案：D
解析：
从空格开始到900ds截止的部分为that从句的主语，分析句子可以知道，all ofthe dam—aged goods充当空格的宾语。

共用题干
第一篇

Technology Transfer in Germany

When it comes to translating basic research into industrial success,few nations can
match Germany.Since the 1940s,the nation's vast industrial base has been fed with a
constant stream of new ideas and expertise from science.And though German prosperity
（繁荣）has faltered（衰退）over the past decade because of the huge cost of unifying east
and west as well as the global economic decline , it still has an enviable（令人羡慕的)
record for turning ideas into profit.
Much of the reason for that success is the Fraunhofer Society,a network of research
institutes that exists solely to solve industrial problems and create sought-after technologies.
But today the Fraunhofer institutes have competition.Universities are taking an ever larger r
ole in technology transfer,and technology parks are springing up all over.These efforts
are being complemented by the federal programmes for pumping money into start-up companies,
Such a strategy may sound like a recipe for economic success,but it is not without its
critics.These people worry that favouring applied research will mean neglecting basic
science,eventually starving industry of fresh ideas.If every scientist starts thinking like an
entrepreneur（企业家）,the argument goes , then the traditional principles of university
research being curiosity-driven,free and widely available will suffer.Others claim that
many of the programmes to promote technology transfer are a waste of money because half
the small businesses that are promoted are bound to go bankrupt within a few years.
While this debate continues,new ideas flow at a steady rate from Germany's research
networks,which bear famous names such as Helmholtz,Max Planck and Leibniz.Yet it is the
fourth network,the Fraunhofer Society,that plays the greatest role in technology transfer.
Founded in 1949,the Fraunhofer Society is now Europe's largest organisation for
applied technology,and has 59 institutes employing 12,000 people.It continues to grow.
Last year,it swallowed up the Heinrich Hertz Institute for Communication Technology in
Berlin.Today,there are even Fraunhofers in the U.S. and Asia.

When was the Fraunhofer Society founded?
A:In 1940.
B:Last year.
C:After the unification.
D:In 1949.

答案：D
解析：

Together these inventions hugely reduced the cost of blasting rock, drilling tunnels, building canals and many other forms of____work.

A.construction
B.information
C.animation
D.imagination

答案：A
解析：
本题考察形近词辨析。A选项construction，意为“建造，建设”；B选项information，意为“信息，资料”；C选项animation，意为“动画制作”；D选项imagination，意为“想象力，想象”。题目意为“这些发明创造共同在很大程度上减少了爆破岩石、钻凿隧道、开凿运河和许多其它形式建设工作的费用。”
　　

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