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Which of the following is true according to the article?
A . Text messages have allowed children to learn and feel empathy.
B . Cell phones have made children‘s life at school colorful and exciting.
C . Experiencing loneliness or sadness is as beneficial as enjoying happiness.
D . Cell phones may offer people the quickest way to find someone to talk to.
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The pitch ratio of a propeller is the mean pitch divided by （）.
A . the propeller diameter
B . the propeller radius
C . the pitch angle
D . the length of helix
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What is the tone of the author in writing the article?
A . Ironic
B . Passionate
C . Humorous
D . Matter-of-fact
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You should not divide the fresh water（）three trips.
A . in
B . into
C . to
D . for
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3.How does the author explain the culture divides in the text?
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How is the inside/outside pattern divided?
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Sontag opposed that modern takes too much interpretation attention on the ____and significance.
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2.What does the author mainly discuss in the article? What’s her main purpose in writing the article?
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An abstract should reflect correctly the objectives and contents of the article. Do not include information that does not appear in the body of the article in the abstract.
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The mark dividing the axillary artery into three parts is
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45. The STRAITREPis divided into ______ sectors.
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1 Choose the correct answer.► A and the are adjectives/articles. articles1 A and an are definite/indefinite articles. ________
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•Read the following article and the questions after the article.
•For each Question 15-20, mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose.
"Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary. Harmonized standards are free of logical conflicts, and should improve the comparability of financial information from different countries.
Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee (IASC) in 1973. International accounting harmonization now is one of the most important issues facing securities regulators, stock exchanges, and those who prepare or use financial statements.
Harmonization and standardization are sometimes used interchangeably. But there is still a difference between them. Standardization normally means the imposition of a rigid and narrow set of rules, and may even apply a single standard or rule to all situations. Besides, standardization does not accommodate national differences and, therefore, is more difficult to implement internationally. Whereas harmonization is much more flexible and open. It does not take a one-size-fits-all approach, but accommodates national differences and has made a great of progress internationally in recent years. However, within accounting, these two words have almost become technical terms, and one cannot rely on the normal difference in their meanings. 'Harmonization' is a word that tends to be associated with the transnational legislation originating from the European Union while 'standardization' is a word that is often associated with the International Accounting Standard Committee.
The reasons that make national accounting standards desirable also apply internationally. Generally speaking, the reasons for harmonization are as follows: (1) It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy. They hope to make it quite sure that statements from different countries are reliable and comparable, or at least to be clear about the nature and magnitude of the differences. Besides, they also need confidence in the soundness of the auditing.
(2) The advantages of harmonization are very important for MNEs, because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all around the world were prepared according to the same standards. Besides, it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries. Further, many aspects of investment appraisal, performance evaluation, and other decision making uses of management accounting information would benefit from harmonization. Above all, the cost of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable.
(3) International accountancy firms can benefit from harmonization. They are in favour of harmonization because it is good for their large clients.
(4) Governments in developing countries might find it easier to understand and control the operations of MNEs if financial reporting were harmonized.
The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries. In previous Section 8.5 some main differences concerned with international accounting are discussed. Besides, there are several significant differences within the equity class, let alone between that class and the other. These differences go to the root of the reasons for the preparation of accounting information. Further, the dichotomy between shareholder/fair view pr
A．International Accounting Standard
B．International Accounting
C．International Accounting Harmonization
D．International Accounting Standard Committee
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•Read the article below about the impact of technology on the environment.
•Choose the best word to fill each gap from A, B, C or D on the opposite page.
•For each question 21-30, mark one letter (A, B, C or D) on your Answer Sheet.
Business and the environment
These days in business, people have to face many challenging questions when designing , and implementing new projects in undeveloped areas of the countryside. One issue which has to be faced is whether it is possible to introduce new technology without destroying the local environment.
Economic (21) and environmental conservation are often seen as natural enemies. It is unfortunate that in the past this has often been true, and it has been necessary to choose between (22) the project or protecting the environment. However, by taking environmental considerations (23) at an early stage in a project, companies can significantly reduce any impact on local plants and animals.
For example, in southern Africa, a company called CEL was asked to put up 410 km of a power transmission line without disturbing the rare birds which inhabit that area. The project was carried out with (24) disturbance last summer. What may surprise many business people is the fact that this consideration for local wildlife did not in any way (25) down the project. Indeed, the necessary advance planning (26) with local knowledge and advanced technology, (27) that the project was actually completed ahead of schedule. CEL was contracted to finish the job by October and (28) to do so two months earlier.
CEL is one of those companies which is (29) to the principle of environmental conservation. Many other companies have yet to be (30) of the importance of balancing the needs of people with those of the environment. However, it may be the only realistic way forward.
(21)
A．development
B．progression
C．rise
D．increase
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P（n) is the predicate ’if 4 divides n then 2 divides n’. What is the truth value of P？（）
A、10
B、F
C、T
D、None of the above
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What is the basic tone of the writer judging from the article？
A．Critical
B．Negative
C．Positive
D．Objective
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Socially, the poor and the non-poor are divided ______
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What is stated in the article？
A．Richard Tucker is acquainted with photography.
B．Mr. Whitman is a novice photographer.
C．Mr. Whitman"s job is much easier due to advanced technology.
D．Mr. Whitman was an advertising agent.
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The oceans do not so much divide the world as unite it.
A、海洋与其说分开世界，不如说把它连起来。
B、与其说海洋把世界分隔开来，不如说把世界连接起来。
C、海洋把世界分隔开来没有像把它连接起来多。
D、海洋分隔世界的程度不如连接世界的程度大。
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What is the main thesis of the article？ 查看材料
A.Volcanic eruptions are not always deadly.
B.Older volcanic eruptions were more destructive.
C.Carbon dioxide emissions often give rise to global warming.
D.It is not easy to calculate the killing power of a volcanic eruption.
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What is the principal idea of the article concerned about？
A．Videogame addiction in children.
B．Positive effects of addictions.
C．Families concern about their children’s addiction to videogames.
D．Treatment for videogame addiction.
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Buying new products is the main idea of the article.
A．Y
B．N
C．NG
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the day when the article was written
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Which of the following is true according to the article（）
A．Text messages have allowed children to learn and feel empathy
B．Cell phones have made children’s life at school colorful and exciting
C．Experiencing loneliness or sadness is as beneficial as enjoying happiness
D．Cell phones may offer people the quickest way to find someone to talk to
