题目内容
（请给出正确答案）
How can fuel economy be improved？
A．By filling up the gas tank off the highway
B．By avoiding the inconvenience of a tow car
C．By considering transportation fees wisely
D．By keeping your ear in good condition
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How can we get rid of garbage (垃圾) ？ Do we have enough energy sources to meet our future energy needs？
These are two important questions that many people are asking today. Some people think that man might be able to solve both problems at the same time. They suggest using garbage as an energy source, and at the same time it can save the land to hold garbage.
For a long time, people buried garbage or dumped (倾倒) it on empty land. Now, empty land is scarce. But more and more garbage is produced each year. However, garbage can be a good fuel to use. The things in garbage do not look like coal, petroleum, or natural gas, but they are chemically similar to these fossil(化石) fuels. As we use up our fossil-fuel supplies, we might be able to use garbage as an energy source.
Burning garbage is not a new idea. Some cities in Europe and the United States have been burning garbage for years. The heat that is produced by burning garbage is used to boil water. The steam that is produced is used to make electricity or to heat nearby buildings. In Paris, France, some power plants burn almost 2 million metric tons of the cities garbage each year. The amount of energy produced is about the same as would be produced by burning almost a half million barrels of oil.
Our fossil fuel supplies are limited. Burning garbage might be one kind of energy source that we can use to help meet our energy needs. This method could also reduce the amount of garbage piling up on the earth.
What two problems can man solve by burning garbage？
A．The shortage of energy and air pollution.
B．The shortage of energy and the land to hold garbage.
C．Air pollution and the shortage of fossil fuel.
D．Air pollution and the shortage of land to hold garbage.
The importance of saving gas, then, cannot be stressed too much. Let's say, for instance, that the fuel used by each car could be cut back just 15 percent. This could be done by making fewer trips each day. It could be done through better driving habits. If it were done, our nation's use of fuel would fall by close to two-thirds of a million barrels per day.
We can all help save gas. One way is to ride the buses. Some of us could walk to work. We could ride mopeds(机动脚踏两用车) or bikes. Another way is to share a ride. We could join carpools (合伙使用汽车). About one-third of all cars are used for going to and from work.
Go shopping with a friend from time to time. If two people use a car instead of one, we all save. There would be fewer cars on the road. The savings on gas around the nation would come to more than one half million barrels a day.
Another way to save is by cutting our useless trips. Can you find one car trip per week that could be handled by telephone？ Can you combine trips？ If each car took one less 10-mile trip a week, we could save three-and-half billion gallons of gas a year. This comes to nearly 5 percent of the total passenger car demand for gas.
The way people drive decides how much fuel they save. Careful drivers may get20 percent more miles per gallon than normal drivers. They could get 50 percent more miles per gallon than wasteful drivers. Careful drivers obey the 55-mile-per-hour speed limit. They get to their desired speed quickly and keep a steady pace.
If just one gallon of gas were saved each week for each car in the country, we could all save about five-and-half billion gallons a year.
To decrease the number of useless car trips, you can use the ______.
A．bus service
B．subway service
C．telephone
D．airplane
Another advantage of money is that it is a measure of value, that is, it serves as a unit in terms of which the relative values of different products can be expressed. In a barter economy it would be necessary to determine how many plates were worth one hundred weight of cotton, or how many pens should be exchanged for a ton of coal, which would be a difficult and time-consuming task. The process of establishing relative values would have to be undertaken for every act of exchange, according to what products were being offered against one another, and according to the two parties'desires and preferences. If I am trying to barter fish bananas, for example, a lot would depend on whether the person willing to barter fish for bananas, for example, a lot would depend on whether the person willing to exchange bananas is or not keen on fish.
Thirdly, money acts as a store of wealth. It is difficult to imagine saving under a barter system. No one engaged on only one stage in the manufacture of a person could save part of his output, since he would be producing nothing complete. Even when a person actually produced a complete product the difficulties would be overwhelming. Most products deteriorate fairly rapidly, either physically or in value, as a result of long storage; even if storage were possible, the practice of storing products for years on would involve obvious disadvantages-imagine a coal-miner attempting to save enough coal, which of course is his product, to keep him for life. If wealth could not be saved, or only with great difficulty, future needs could not be provided for, or capital accumulated to raise productivity.
Using money as a medium of exchange means that______.
A．you have to sell something in order to buy something
B．you have to buy something in order to sell something
C．you don't have to buy something in order to sell something
D．the seller and the purchaser are the same person
less popular airports was a much cheaper alternative to the major city airports and supported Airtite’s low cost service,
modelled on existing low cost competitors. These providers had effectively transformed air travel in Europe and, in so
doing, contributed to an unparalleled expansion in airline travel by both business and leisure passengers. Airtite used
one type of aircraft, tightly controlled staffing levels and costs, relied entirely on online bookings and achieved high
levels of capacity utilisation and punctuality. Its route network had grown each year and included new routes to some
of the 15 countries that had joined the EU in 2004. Airtite’s founder and Chief Executive, John Sykes, was an
aggressive businessman ever willing to challenge governments and competitors wherever they impeded his airline and
looking to generate positive publicity whenever possible.
John is now looking to develop a strategy which will secure Airtite’s growth and development over the next 10 years.
He can see a number of environmental trends emerging which could significantly affect the success or otherwise of
any developed strategy. 2006 had seen fuel costs continue to rise reflecting the continuing uncertainty over global
fuel supplies. Fuel costs currently account for 25% of Airtite’s operating costs. Conversely, the improving efficiency of
aircraft engines and the next generation of larger aircraft are increasing the operating efficiency of newer aircraft and
reducing harmful emissions. Concern with fuel also extends to pollution effects on global warming and climate
change. Co-ordinated global action on aircraft emissions cannot be ruled out, either in the form. of higher taxes on
pollution or limits on the growth in air travel. On the positive side European governments are anxious to continue to
support increased competition in air travel and to encourage low cost operators competing against the over-staffed
and loss-making national flag carriers.
The signals for future passenger demand are also confused. Much of the increased demand for low cost air travel to
date has come from increased leisure travel by families and retired people. However families are predicted to become
smaller and the population increasingly aged. In addition there are concerns over the ability of countries to support
the increasing number of one-parent families with limited incomes and an ageing population dependent on state
pensions. There is a distinct possibility of the retirement age being increased and governments demanding a higher
level of personal contribution towards an individual’s retirement pension. Such a change will have a significant impact
on an individual’s disposable income and with people working longer reduce the numbers able to enjoy leisure travel.
Finally, air travel will continue to reflect global economic activity and associated economic booms and slumps together
with global political instability in the shape of wars, terrorism and natural disasters.
John is uncertain as to how to take account of these conflicting trends in the development of Airtite’s 10-year strategy
and has asked for your advice.
Required:
(a) Using models where appropriate, provide John with an environmental analysis of the conditions affecting the
low cost air travel industry. (12 marks)
We can learn from the last paragraph that the author believes ______.
A．happiness more often than not ends in sadness
B．the anti-happy art is distasteful by refreshing
C．misery should be enjoyed rather than denied
D．the anti-happy art flourishes when economy booms
Today, we are much more rigid about immigrants. We divide nemcomers into two categories: legal or illegal, good or bad. We hail them as Americans in the making, or our broken immigrantion system and the long political paralysis over how to fix it. We don’t need more categories, but we need to change the way we think about categories. We need to look beyond strick definitions of legal and illegal. To start, we can recognize the new birds of passage, those living and thriving in the gray areas. We might then begin to solve our immigration challenges.
Crop pickers, violinists, construction workers, entrepreneurs, engineers, home health-care aides and physicists are among today’s birds of passage. They are energetic participants in a global economy driven by the flow of work, money and ideas .They prefer to come and go as opportunity calls them , They can manage to have a job in one place and a family in another.
With or without permission, they straddle laws, jurisdictions and identities with ease. We need them to imagine the United States as a place where they can be productive for a while without committing themselves to staying forever. We need them to feel that home can be both here and there and that they can belong to two nations honorably.
Accommodating this new world of people in motion will require new attitudes on both sides of the immigration battle .Looking beyond the culture war logic of right or wrong means opening up the middle ground and understanding that managing immigration today requires multiple paths and multiple outcomes. Including some that are not easy to accomplish legally in the existing system.
“Birds of passage” refers to those who____ .
A.immigrate across the Atlantic.
B.leave their home countries for good.
C.stay in a foreign temporialy.
D.find permanent jobs overseas.
It is implied in paragraph 2 that the current immigration system in the US____ .A.needs new immigrant categories.
B.has loosened control over immigrants.
C.should be adopted to meet challenges.
D.has been fixed via political means.
According to the author, today’s birds of passage want___ .A.financial incentives.
B.a global recognition.
C.opportunities to get regular jobs.
D.the freedom to stay and leave.
The author suggests that the birds of passage today should be treated ____ .A.as faithful partners.
B.with economic favors.
C.with regal tolerance.
D.as mighty rivals.
Select the title that is most suitable for the articleA.come and go: big mistake.
B.living and thriving : great risk.
C.with or without : great risk.
D.legal or illegal: big mistake.
As long as the resources we consumed each year came primarily from within our own boundaries, this was largely an internal matter. But as our resources come more and more from the outside world, "outsiders" are going to have some stay over the rate at which and terms under which we consume. We will no longer be able to think in terms of "our" resources and "their" resources, but only of common resources.
As Americans consuming such a disproportionate share of the world's resources, we have to question whether or not we can continue our pursuit of super affluence in a world of scarcity. We are now reaching the point where we must carefully examine the presumed link between our level of well-being and the level of material goods consumed. If you have only one crust of bread, then an additional crust of bread doesn't make that much different. In the eyes of most of the world today, Americans have their loaf of bread and are asking for still more. People elsewhere are beginning to ask why. This is the question we're going to have to answer, whether we're trying to persuade countries to step up their exports of oil to us or trying to convince them that we ought to be permitted to maintain our share of the world fish catch.
The prospect of a scarcity of, and competition for, the world's resources require that we reexamine the way in which we relate to the rest of the world. It means we find ways of cutting back on resource consumption that is dependent on the resources and cooperation of other countries. We cannot expect people in these countries to concern themselves with our worsening energy and food shortages unless we demonstrate some concern for the hunger, illiteracy and disease that are diminishing life for them.
The writer warns Americans that ______.
A．their excessive consumption has caused world resource exhaustion
B．they are confronted with the problem of how to obtain more material goods
C．their unfair share of the world's resources should give way to proper division among countries
D．they have to discard their cars for lack of fossil fuel in the world
The heated air above a fire rises in a pillar of smoke and burnt gases, pulling fresh air in from the sides to replace it. Firefighters use this fact when they "fight fire with fire." They start a fire well in front of the one which they are fighting. Instead of traveling on in front of the huge fire, the smaller fire is pulled back toward it by the updrafts of the larger blaze. As it travels back to meet the large fire, the smaller backfire burns away the fuel that the forest fire needs to survive.
Even when a backfire has been well set, however, the fire may still win the struggle. The wind which the firefighters used to help them may now become their enemy. When the backfire meets the main fire, before both die for lack of fuel, there is tremendous flame, great heat and wild winds. A strong gust may blow the fire into the treetops beyond the area, giving the fire new fuel and a new life.
This passage focuses on ______.
A．how fires start
B．damage caused by fire
C．the fascination of fire
D．fighting forest fires
(a) IAS 37 Provisions, contingent liabilities and contingent assets prescribes the accounting and disclosure for those items named in its title.
Required:
Define provisions and contingent liabilities and briefly explain how IAS 37 improves consistency in financial reporting.
(b) The following items have arisen during the preparation of Borough’s draft financial statements for the year ended 30 September 2011:
(i) On 1 October 2010, Borough commenced the extraction of crude oil from a new well on the seabed. The cost of a 10-year licence to extract the oil was $50 million. At the end of the extraction, although not legally bound to do so, Borough intends to make good the damage the extraction has caused to the seabed environment. This intention has been communicated to parties external to Borough. The cost of this will be in two parts: a fixed amount of $20 million and a variable amount of 2 cents per barrel extracted. Both of these amounts are based on their present values as at 1 October 2010 (discounted at 8%) of the estimated costs in 10 years’ time. In the year to 30 September 2011 Borough extracted 150 million barrels of oil.
(ii) Borough owns the whole of the equity share capital of its subsidiary Hamlet. Hamlet’s statement of financial position includes a loan of $25 million that is repayable in five years’ time. $15 million of this loan is secured on Hamlet’s property and the remaining $10 million is guaranteed by Borough in the event of a default by Hamlet. The economy in which Hamlet operates is currently experiencing a deep recession, the effects of which are that the current value of its property is estimated at $12 million and there are concerns over whether Hamlet can survive the recession and therefore repay the loan.
Required:
Describe, and quantify where possible, how items (i) and (ii) above should be treated in Borough’s statement of financial position for the year ended 30 September 2011.
In the case of item (ii) only, distinguish between Borough’s entity and consolidated financial statements and refer to any disclosure notes. Your answer should only refer to the treatment of the loan and should not consider any impairment of Hamlet’s property or Borough’s investment in Hamlet.
Note: the treatment in the income statement is NOT required for any of the items.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 4 marks
How close parents are to their children can produce some influence ______ their children.
A．in
B．at
C．on
D．for
