题目内容
（请给出正确答案）
Who imposed no pre- conditions___ that the meeting should be held in Beijin
A.other than
B.rather than
C.better than
D.less than
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请根据以下内容回答下列各题 Insurance (保险)is the sharing of risks. Nearly everyone isexposed to risk of some sort. The house owner, for example, knows that hisproperty can be damaged by fire; the ship-owner knows that his vessel may belost at sea; the breadwinner knows that he may die at any early age and leavehis family poorer. On the other hand, not every house is damaged by fire norevery vessel lost at sea. If these persons, each put a small sum into a pool,there will be enough to meet the needs of the few who do suffer loss. In otherwords, the losses of the few are met from the contributions of the many. Thisis the basis of insurance. Those who pay the contribution are known as insuredand those who administer(管理)the pool of contributionsas insurers. The legal basis of all insurance is thepolicy. This is a printed form. of contract on stout paper of the best quality.It states that in return for the regular payment by the insured of a named sumof money, called the pre- mium(保险费), which is usually paid every year, the insurer will pay a sum ofmoney or compensation for loss, if the risk or event insured against actuallyhappens. The premium for an insurance naturally depends upon how likely therisk is to happen, as suggested by past experience, ff companies fix theirpremiums too high, there will be more to make the premium too low, they willlose money and may even have to drop out of busi- ness. So the ordinary forcesof supply and demand keep premiums at a level satisfactory to both the insurerand the insured. According to the writer, insurance is possible because__________
A.only a small proportion of the insured sufferloss
B.only insured people suffer loss
C.nearly everyone suffers loss
D.everyone at some time suffers loss
The principal argument advanced by those opposed to the death penalty, basically, is that it is cruel and inhuman punishment, that it is the mark of a brutal society, and finally that it is of questionable effectiveness as a deterrent to crime anyway. In our opinion, the death penalty is a necessary evil. Throughout recorded history there have always been those extreme individuals in every society who were capable of terribly violent crimes such as murder. But some are more extreme than others.
For example, it is one thing to take the life of another in a fit of blind rage, but quite another to coldly plot and carry out the murder of one or more people in the style. of a butcher. Thus, murder, like all other crimes, is a matter of relative degree. While it could be argued with some conviction that the criminal in the first instance should be merely isolated from society, such should not be the fate of the latter type murderer.
The value of the death penalty as a deterrent to crime may be open to debate. But the overwhelming majority of citizens believe that the death penalty protects them. Their belief is reinforced by evidence which shows that the death penalty deters murder. For example, from 1954 to 1963, when the death penalty was consistently imposed in California, the murder rate remained between three and four murders for each 100 000 population. Since 1964 the death penalty has been imposed only once, and the murder rate has risen to 10.4 murders for each 100 000 population. The sharp climb in the state's murder rate, which began when executions stopped, is no coincidence (巧合). It is convincing evidence that the death penalty does deter many murderers. If the bill reestablishing the death penalty is vetoed (否决), innocent people will be murdered—some whose lives may have been saved if the death penalty were in effect. This is literally a life or death matter. The lives of thousands of innocent people must be protected.
The principal purpose of this passage is to ______ .
A．criticize the government
B．argue for the value of the death penalty
C．speak for the majority
D．initiate a veto
The sovereign debt crisis in Europe resulted in countries finding it increasingly difficult and expensive to issue government bonds to raise funds. Two main reasons have been put forward to explain why the crisis took place: firstly, a number of countries continued to borrow excessive funds, because their expenditure exceeded taxation revenues; and secondly, a number of countries allocated significant sums of money to support their banks following the ‘credit crunch’ and the banking crisis.
In order to prevent countries defaulting on their debt obligations and being downgraded, the countries in the EU and the International Monetary Fund (IMF) established a fund to provide financial support to member states threatened by the risk of default, credit downgrades and excessive borrowing yields. Strict economic conditions known as austerity measures were imposed on these countries in exchange for receiving financial support.
The austerity measures have affected Strom Co negatively, and the years 2011 and 2012 have been particularly bad, with sales revenue declining by 15% and profits by 25% in 2011, and remaining at 2011 levels in 2012. On investigation, Strom Co noted that clothing retailers selling clothes at low prices and at high prices were not affected as badly as Strom Co or other mid-price retailers. Indeed, the retailers selling low-priced clothes had increased their profits, and retailers selling luxury, expensive clothes had maintained their profits over the last two to three years.
In order to improve profitability, Strom Co’s board of directors expects to cut costs where possible. A significant fixed cost relates to quality control, which includes monitoring the working conditions of employees of Strom Co’s clothing manufacturers, as part of its ethical commitment.
Required:
(a) Explain the role and aims of the International Monetary Fund (IMF) and discuss possible reasons why the austerity measures imposed on European Union (EU) countries might have affected Strom Co negatively. (10 marks)
(b) Suggest, giving reasons, why the austerity measures might not have affected clothing retailers at the high and low price range, as much as the mid-price range retailers like Strom Co. (4 marks)
(c) Discuss the risks to Strom Co of reducing the costs relating to quality control and how the detrimental impact of such reductions in costs could be decreased. (6 marks)
In the context of contracts of employment, explain the common law duties imposed on:
(a) employers; (6 marks)
(b) employees. (4 marks)
To solve the euro problem, Germany proposed that_________.
A．EU funds for poor regions be increased
B．stricter regulations be imposed
C．only core members be involved in economic co-ordination
D．voting rights of the EU members be guaranteed
Which of the following is indicative of negative float？
A.The late start date is earlier than the early start date.
B.The critical path supports the imposed end date.
C.The early finish date is equal to the late finish date.
D.When leads are employed in the schedule.
E.The project is sinking.
Renters and city planners are worried about the high cost of renting apartments. Many cities now have rent control laws to keep the cost of renting low. These laws help low-income families who cannot pay high rents.
Rent controls in the United States began in 1943 when the government imposed rent controls on all American cities to help workers and the families of soldiers during World War Ⅱ. After the war, only one city—New York—continued these World War Ⅱ controls. Recently, more and more cities have returned to rent controls. At the beginning of the 1980s, nearly one fifth of the people in the United States lived in cities with rent-control laws.
Many cities have rent-control laws, but why are rents so high？ Builders and landlords blame rent controls for the high rents. Rents are high because there are not enough apartments to rent, and they blame rent controls for the shortage of apartments. Builders want more money to build more apartment buildings, and landlords want more money to repair their old apartment buildings. But they cannot increase rents to get this money because of the rent-control laws. As a result, landlords are not repairing their old apartments, and builders are not building new apartment buildings to replace the old apartment buildings. Builders are building apartments for high-income families, not low income families, so low-income families must live in old apartments that are in disrepair. Builders and landlords claim that rent-control laws really hurt low income families.
Many renters disagree with them. They say that rent control is not the problem. Even without rent controls, builders and landlords will continue to ignore low-income housing because they can make more money from high-income housing. The only answer, they claim, is more rent controls and government help for low-income housing.
Which of the following would be the best title for the passage？
A．The Highest Rent.
B．Rent Controls.
C．Building Apartments for Low-Income Families.
D．Rent-Control Laws.
(a) Emcee, a public limited company, is a sports organisation which owns several football and basketball teams. It has a financial year end of 31 May 2016. Emcee needs a new stadium to host sporting events which will be included as part of Emcee’s property, plant and equipment. Emcee therefore commenced construction on a new stadium on 1 February 2016, and this continued until its completion which was after the year end of 31 May 2016. The direct costs were $20 million in February 2016 and then $50 million in each month until the year end. Emcee has not taken out any specific borrowings to finance the construction of the stadium, but it has incurred finance costs on its general borrowings during the period, which could have been avoided if the stadium had not been constructed. Emcee has calculated that the weighted average cost of borrowings for the period 1 February–31 May 2016 on an annualised basis amounted to 9% per annum. Emcee needs advice on how to treat the borrowing costs in its financial statements for the year ending 31 May 2016. (6 marks)
(b) Emcee purchases and sells players’ registrations on a regular basis. Emcee must purchase registrations for that player to play for the club. Player registrations are contractual obligations between the player and Emcee. The costs of acquiring player registrations include transfer fees, league levy fees, and player agents’ fees incurred by the club. Often players’ former clubs are paid amounts which are contingent upon the performance of the player whilst they play for Emcee. For example, if a contracted basketball player scores an average of more than 20 points per game in a season, then an additional $5 million may become payable to his former club. Also, players’ contracts can be extended and this incurs additional costs for Emcee.
At the end of every season, which also is the financial year end of Emcee, the club reviews its playing staff and makes decisions as to whether they wish to sell any players’ registrations. These registrations are actively marketed by circulating other clubs with a list of players’ registrations and their estimated selling price. Players’ registrations are also sold during the season, often with performance conditions attached. Occasionally, it becomes clear that a player will not play for the club again because of, for example, a player sustaining a career threatening injury or being permanently removed from the playing squad for another reason. The playing registrations of certain players were sold after the year end, for total proceeds, net of associated costs, of $25 million. These registrations had a net book value of $7 million.
Emcee would like to know the financial reporting treatment of the acquisition, extension, review and sale of players’ registrations in the circumstances outlined above. (10 marks)
(c) Emcee uses the revaluation model to measure its stadiums. The directors have been offered $100 million from an airline for the property naming rights of all the stadiums for three years. There are two directors who are on the management boards of Emcee and the airline. Additionally, there are regulations in place by both the football and basketball leagues which regulate the financing of the clubs. These regulations prevent capital contributions from a related party which ‘increases equity without repayment in return’. The aim of these regulations is to promote sustainable business models. Sanctions imposed by the regulator include fines and withholding of prize monies. Emcee wishes to know how to take account of the naming rights in the valuation of the stadium and the potential implications of the financial regulations imposed by the leagues. (7 marks)
Required:
Discuss how the above events would be shown in the financial statements of Emcee under International Financial Reporting Standards.
Note: The split of the mark allocation is shown against each of the three issues above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
After the developing country debt crisis began in 1982 (see the next chapter)，U.S. bank regulators imposed tighter supervisory restrictions on the lending policies of American banks and their subsidiaries．Over the 1980s，the share of U.S. banks in London banking activity declined．Can you suggest a connection between these two developments？
