题目内容
（请给出正确答案）
My assistant will now______________ the machine in action.
A、demonstrate
B、demobilize
C、domestic
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更多“My assistant will now_________…”相关的问题
阅读理解：根据文章内容，判断正误。
MY VOLUNTEERING EXPERIENCE
My volunteer work helps me grow up. It has made me more aware of the difficulties other people go through and made me appreciate the simple things we have in life. It enables me, as an adult, to become more confident and to realize the difference I can make.
I now have new career aspirations and the confidence to take forward these new ideas, since I started mentoring at the Open University and gained experience of working with young students. I'll go on to do a teaching assistant course and looking to go into volunteering teaching or youth work in the future.
My research project will be to build a spatial web application. It was inspired by the volunteering I do for another not-for-profit organization.
My volunteering at an animal shelter is neither connected to my studies nor to my career interests. I do it purely for pleasure, satisfaction and the feeling that I can help somebody. It's made me a happier person, and I wouldn't have got this far at university without it.
操作提示：正确选T，错误选F。
1. Volunteer work makes me become more confident.{T; F}
2. I work with other young volunteers in the Open University.{T; F}
3. My research is related with volunteering I do for another not-for-profit organization.{T; F}
4. My volunteering at an animal shelter enables me to feel satisfactory.{T; F}
5. Without the volunteering work, I wouldn't have my new career as a teacher.{T; F}
听力原文： As my train was not due to leave for another hour, I had plenty of time to spare. After buying some newspapers to read on the journey, I made my way to the luggage office to collect my suitcase I had left there three days before. There were only a few people waiting. I took out my wallet to find the receipt for my case. Unfortunately, it was nowhere to be found.
When my turn came, I explained the situation sorrowfully to the assistant. He then handed me a form. and told me to make a list of the chief contents of the case. Only when they were correct could I take the case away. I racked my brain trying to remember all the articles I had packed in a hurry. After I had filled out the form, I went to look among the shelves. There were hundreds of cases and for one dreadful moment I began to worry that someone might have already claimed my case. To my great relief, the case was lying on its side high up in a corner. After I had examined the items inside, the assistant told me to take the case away. Again I took out my wallet: this time to pay. I pulled out a ten-shilling note and the "lost" receipt flipped out with it. Blushing, I looked up at the assistant. He was nodding his head knowingly, as if to say that he had often seen this happen.
(23)
A．A Trip by Train.
B．The "Lost" Receipt.
C．An Embarrassing Moment.
D．At the Luggage Office.
A.appointed
B.employed
C.designed
D.discharged
A、Unless
B、While
C、As
D、Since
A.very
B.so
C.too
D.more
(a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’.
Required:
Provide an explanation to your assistant of the weaknesses in his definition of non-current assets when
compared to the International Accounting Standards Board’s (IASB) view of assets. (4 marks)
(b) The same assistant has encountered the following matters during the preparation of the draft financial statements of Darby for the year ending 30 September 2009. He has given an explanation of his treatment of them.
(i) Darby spent $200,000 sending its staff on training courses during the year. This has already led to an
improvement in the company’s efficiency and resulted in cost savings. The organiser of the course has stated that the benefits from the training should last for a minimum of four years. The assistant has therefore treated the cost of the training as an intangible asset and charged six months’ amortisation based on the average date during the year on which the training courses were completed. (3 marks)
(ii) During the year the company started research work with a view to the eventual development of a new
processor chip. By 30 September 2009 it had spent $1·6 million on this project. Darby has a past history
of being particularly successful in bringing similar projects to a profitable conclusion. As a consequence the
assistant has treated the expenditure to date on this project as an asset in the statement of financial position.
Darby was also commissioned by a customer to research and, if feasible, produce a computer system to
install in motor vehicles that can automatically stop the vehicle if it is about to be involved in a collision. At
30 September 2009, Darby had spent $2·4 million on this project, but at this date it was uncertain as to
whether the project would be successful. As a consequence the assistant has treated the $2·4 million as an
expense in the income statement. (4 marks)
(iii) Darby signed a contract (for an initial three years) in August 2009 with a company called Media Today to
install a satellite dish and cabling system to a newly built group of residential apartments. Media Today will
provide telephone and television services to the residents of the apartments via the satellite system and pay
Darby $50,000 per annum commencing in December 2009. Work on the installation commenced on
1 September 2009 and the expenditure to 30 September 2009 was $58,000. The installation is expected
to be completed by 31 October 2009. Previous experience with similar contracts indicates that Darby will
make a total profit of $40,000 over the three years on this initial contract. The assistant correctly recorded
the costs to 30 September 2009 of $58,000 as a non-current asset, but then wrote this amount down to
$40,000 (the expected total profit) because he believed the asset to be impaired.
The contract is not a finance lease. Ignore discounting. (4 marks)
Required:
For each of the above items (i) to (iii) comment on the assistant’s treatment of them in the financial
statements for the year ended 30 September 2009 and advise him how they should be treated under
International Financial Reporting Standards.
Note: the mark allocation is shown against each of the three items above.
