题目内容
（请给出正确答案）
A.twice as much as
B.as much twice as
C.more than twice
D.as much as twice
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更多“It is estimated that self-driv…”相关的问题
Over a third of the population was estimated to have no ________ to the health service.
A) assessment B) assignment C) exception D)access
A.amount
B.number
C.count
D.many
A.estimated
B.contacted
C.hastened
D.thought
Cell phones operate with radio frequencies,a form. of energy located on the electromagnetic spectrum between FM radio waves and the waves used in microwave ovens,radar,and satellite stations.Cell phones do not emit ionizing radiation,the type that damages DNA and is known to have the ability to cause cancer.
Cell phone technology works on a system of geographically separated zones called"cells".Each cell has its own "base station" that both receives and emits radio waves.When a call is placed from a cell phone,a signal is sent from the cell phone antenna to that cell's base station antenna.The base station responds to the cell phone signal by assigning the phone an available RF channel.When the RF channel is assigned,radio signals are simultaneously received and transmitted,allowing voice information to be carried between the cell phone and the base.The base station transfers the call to a switching centre, where the call can be transferred to a local telephone carrier or another cell phone.
6.There has existed argument about the link between cell phone and brain tumor()
7.The rapid growing number of cell phone users has been a great concern in the US()
8.The 3rd paragraph tries to prove that cell phones do not cause brain cancer()
9.A switching centre is needed when we make a call through cell phone()
10.The topic of the passage is about cell phone and cancer.()
(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ on
which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the
development, which was received in April 2005, requires that three 100-year-old trees within the valley be
preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during
the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of
$0·4 million for the relocation of the 100-year-old trees.
In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid
to the local government in May 2005. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Volcan for the year ended
31 March 2005.
NOTE: The mark allocation is shown against each of the three issues.
Whether to【C10】______ with the dominant American culture or to【C11】______ Indian culture has been a longstanding issue in Indian education. After the Civil War full responsibility for Indian education was turned over by the government to churches and missionary groups. The next fifty years became a period of【C12】______ assimilation in all areas of Indian culture, but especially in religion and education .
John Collier, a reformer who agitated【C13】______ Indians and their culture【C14】______ the early 1920s until his death in 1968, had a different idea. He believed that instead of effacing native culture, Indian schools should encourage and【C15】______ it.
Pressure to assimilate remains a potent force today,【C16】______ More and more Indians are graduating from high school and college and becoming【C17】______ for jobs in the non-Indian society. "When Indians obtain the requisite skills, many of them enter the broader American society and succeed." 【C18】______ approximately 90 percent of all Indian children are educated in state public school systems. How well these children compete with the members of the dominant society,【C19】 ______ , is another【C20】______ .
【C1】
A．agreeable
B．regardless
C．familiar
D．sympathetic
The quick adoption of the scheme may have indicated less about the state lawmakers' respect for working people than about a fear of risking their anger. In the 1880s the United States was a land sharply divided between the immensely wealthy and the very poor. Henry George was accurate in describing the era as one of" progress and poverty. "In a society, in which factory owners rode in private Pullmans while ten-year-olds slaved in the mines, strong anti-capitalist feeling ran high. Demands for fundamental change were common throughout the labor press. With socialists demanding an end to" wage slavery" and anarchists singing the praises of the virtues of dynamite, middle of-the-roarers like Samuel Gompers and McGuire seemed attractively mild by comparison. One can imagine practical capitalists seeing Labor Day as a bargain: a one-day party certainly cost them less than paying their workers decent wages.
Judging from the passage, McGuire was ______.
A．a moderate labor leader
B．an extreme-anarchist in the labor movement
C．a devoted socialist fighting against exploitation of man by man
D．a firm anti-capitalist demanding the elimination of wage slavery
(a) On 1 January 2015, Palistar acquired 75% of Stretcher’s equity shares by means of an immediate share exchange of two shares in Palistar for five shares in Stretcher. The fair value of Palistar and Stretcher’s shares on 1 January 2015 were $4·00 and $3·00 respectively. In addition to the share exchange, Palistar will make a cash payment of $1·32 per acquired share, deferred until 1 January 2016. Palistar has not recorded any of the consideration for Stretcher in its financial statements. Palistar’s cost of capital is 10% per annum.
The summarised statements of financial position of the two companies as at 30 June 2015 are:
The following information is relevant:
(i) Stretcher’s business is seasonal and 60% of its annual profit is made in the period 1 January to 30 June each year.
(ii) At the date of acquisition, the fair value of Stretcher’s net assets was equal to their carrying amounts with the following exceptions:
An item of plant had a fair value of $2 million below its carrying value. At the date of acquisition it had a remaining life of two years.
The fair value of Stretcher’s investments was $7 million (see also note (v)).
Stretcher owned the rights to a popular mobile (cell) phone game. At the date of acquisition, a specialist valuer estimated that the rights were worth $12 million and had an estimated remaining life of five years.
(iii) Following an impairment review, consolidated goodwill is to be written down by $3 million as at 30 June 2015.
(iv) Palistar sells goods to Stretcher at cost plus 30%. Stretcher had $1·8 million of goods in its inventory at 30 June 2015 which had been supplied by Palistar. In addition, on 28 June 2015, Palistar processed the sale of $800,000 of goods to Stretcher, which Stretcher did not account for until their receipt on 2 July 2015. The in-transit reconciliation should be achieved by assuming the transaction had been recorded in the books of Stretcher before the year end. At 30 June 2015, Palistar had a trade receivable balance of $2·4 million due from Stretcher which differed to the equivalent balance in Stretcher’s books due to the sale made on 28 June 2015.
(v) At 30 June 2015, the fair values of the financial asset equity investments of Palistar and Stretcher were $13·2 million and $7·9 million respectively.
(vi) Palistar’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose Stretcher’s share price at that date is representative of the fair value of the shares held by the non-controlling interest.
Required:
Prepare the consolidated statement of financial position for Palistar as at 30 June 2015. (25 marks)
(b) For many years, Dilemma has owned 35% of the voting shares and held a seat on the board of Myno which has given Dilemma significant influence over Myno. The other shares (65%) in Myno were held by many other shareholders who all owned less than 10% of the share capital. On this basis, Dilemma considered Myno to be an associate and has used equity accounting to account for its investment.
In March 2015, Agresso made an offer to buy all of the shares of Myno. The offer was supported by the majority of Myno’s directors. Dilemma did not accept the offer and held on to its shares in Myno.
On 1 April 2015, Agresso announced that it had acquired the other 65% of the share capital of Myno and immediately convened a board meeting at which three of the previous directors of Myno were replaced, including the seat held by Dilemma.
Required:
Explain how the investment in Myno should be treated in the consolidated statement of profit or loss of Dilemma for the year ended 30 June 2015 and the consolidated statement of financial position at 30 June 2015. (5 marks)
Fishing typically does not require land ownership, and because it remains, in general, open to all, it is often the employer of last resort in the developing world--an occupation when there are no other options. Worldwide, about 200 million people depend on fishing for their livelihoods. Within Southeast Asia alone, more than five million people fish full-time. In northern Chile ,40 percent of the population lives off the ocean. In Newfoundland, most employment came from fishing or servicing that industry--until the collapse of the cod fisheries in the early 1990s left tens of thousands of people out of work.
Although debates over the conservation of natural resources are often cast as a conflict between jobs and the environment, the restoration of fish populations would in fact boost employment. Michael P. Sissenwine and Andrew A. Rosenberg of the U. S. National Marine Fisheries Service have estimated that if depleted species were allowed to rebuild to their long-term potential, their sustainable use would add about $ 8 billion to the U. S. gross domestic product--and provide some 300, 000 jobs. If fish populations were restored and properly managed, about 20 million metric tons could be added to the world's annual catch. But restoration of ecological balance ,fiscal profitability, and economic security will require a substantial reduction in the capacity of the commercial fishing industry so that wild population can recover.
The necessary reductions in fishing power need not come at the expense of jobs. Governments could increase employment and reduce the pressure on fish populations by directing subsidies away from highly mechanized ships. For each $1 million of investment, industrial-scale fishing operations require only one to five people ,whereas small-scale fisheries would employ between 60 and 3000. Industrial fishing itself threatens tens of millions of fishermen working on a small scale by depleting the fish on which they depend for subsistence.
The animal source which supplies the most protein for human being is ______.
A．beef
B．fish
C．pork
D．chicken
Human Heart Can Make New Ceils
Solving a longstanding (为时甚久的) mystery, scientists have found that the human heart continues to generate new cardiac (心脏的) cells throughout the life span, although the rate of new cell production slows with age.
The finding, published in the April 3 issue of Science, could open a new path for the treatment of heart diseases such as heart failure and heart attack, experts say.
"We find that the beating cells in the heart, cardiomyocytes (心肌细胞), are renewed," said lead researcher Dr. Jonas Frisen, a professor of stem cell research at the Karolinska Institute in Stockholm, Sweden. "It has previously not been known whether we were limited to the cardiomyocytes we are born with or if they could be renewed," he said.
The process of renewing these cells changes over time, Frisen added. In a 20-year-old, about 1 percent of cardiomyocytes are exchanged each year, but the turnover (更替) rate decreases with age to only 0.45 percent by age 75.
"If we can understand how the generation of new cardiomyocytes is regulated, it may be potentially possible to develop pharmaceuticals (药物) that promote this process to stimulate regeneration after, for example, a heart attack," Frisen said.
That could lead to treatment that helps restore damaged hearts.
"A lot of people suffer from chronic heart failure," noted co-author Dr. Ratan Bhardwaj, also from the Karolinska Institute. "Chronic heart failure arises from heart cells dying," he said.
With this finding, scientists are "opening the door to potential therapies (疗法) to having ourselves heal ourselves," Bhardwaj said. "Maybe one could devise a pharmaceutical agent that would make heart cells make new and more cells to overcome the problem they are facing. "
But barriers remain. According to Bhardwaj, scientists do not yet know how to increase heart cell production to a rate that would replace cells faster than they are dying off, especially in older patients with heart failure. In addition, the number of new cells the heart produces was estimated using healthy hearts -- whether the rate of cell turnover in diseased hearts is the same remains unknown.
The human heart stops producing cardiac cells
A．when a person becomes old.
B．as soon as a person gets sick.
C．immediately after a person is born.
D．once a person dies.
A.they are too simple to support researchers’assumption
B.they do lead to unambiguous conclusion
C.they focus on irrelevant skills of participants
D.they do not seperate video-gamers from non-gamers
