How long is the paid education leave that Mr. Chang plans to have？

Section A

Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.

听力原文：W: Thanks for picking up those groceries for me. How much do I owe you？

M: Very even. You paid for the concert tickets last week. Remember？

Q: What does the man mean？

(12)

A．He doesn't want the woman to give him money.

B．He doesn't remember how much the groceries cost.

C．Picking up groceries for the woman is even worth nothing.

D．He forgot about the concert tickets the woman paid for him last week.

(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid

under these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’

location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occur

because of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease and

one is an operating lease but the company is unsure as to how to treat this premium. (5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

Section A

Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.

(12)

A．He doesn't want the woman to give him money.

B．He doesn't remember how much the groceries cost.

C．Picking up groceries for the woman is even worth nothing.

D．He forgot about the concert tickets the woman paid for him last week.

M: I first became interested in doing things myself several years ago. I've been doing something on it every now and then for almost a year now. You know, I couldn't afford to pay workman to do it.

Q: What do we learn about Mr. Peterson？

(15)

A．He used to be a workman himself.

B．He likes to do repairs and make things himself.

C．He is a professional builder.

D．He paid workman to decorate the house.

Section A

Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.

听力原文：M: Our rent is now just $ 600 a month.

W: I know. It's exactly one-third more than it was when we first rent it.

Q: How much rent had been paid at first？

(12)

A．$300.00

B．$200.00

C．$500.00

D．$450.00

Section A

Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.

听力原文：W: The shoes are on sale today. I got them just for a quarter of the original price.

M: You mean you paid only $ 30 for them？

Q: How much did the shoes cost originally？

(12)

A．30 dollars.

B．60 dollars.

C．90 dollars.

D．120 dollars.

M: I first became interested in doing things for myself several years ago. I' ve been doing something on it every now and then for almost a year now. You know, I couldn't afford to pay workmen to do it.

Q: What do we learn about Mr. Miller？

(17)

A．He used to be a workman himself.

B．He likes to do repairs and make things himself.

C．He is a professional builder.

D．He paid workmen to decorate the house.

M: I first became interested in doing things myself several years ago. I've been doing something on it every now and then for almost a year now. You know, I couldn't afford to pay workmen to do it.

Q: What do we learn about Mr. Jones？

(14)

A．He used to be a workman himself.

B．He likes to do things himself.

C．He is professional builder.

D．He paid workmen to decorate the house.

M: I first became interested in doing things myself several years ago. I've been doing something on it every now and then for almost a year now. You know, I couldn't afford to pay workmen to do it.

Q: What do we learn about Mr. Miller？

(6)

A．He used to be a workman himself.

B．He likes to do repairs and make things himself.

C．He is a professional builder.

D．He paid workmen to decorate the house.