5. --has reported to be the lightest metal

exports？

A．The UK.

B．The US.

C．Japan.

D．Germany.

SECTION C NEWS BROADCAST

Directions: In this section, you will hear several news items. Listen to them carefully and then answer the questions that follow.

听力原文： There has been a serious accident on the M4 motorway in Lancashire, in which at least 5 people have lost their lives. It happened early this morning near Preston when a coach carrying 40 passengers collided with a heavy lorry. Rescue operations have been going on throughout the day, and a section of the motorway has been closed to traffic.

Which of the following statements is NOT true？

A．A section of M4 motorway has been closed to traffic.

B．There has been a serious car accident on the toad.

C．No person has been reported to be dead.

D．Rescue operations have been going on throughout the day.

g two days.

A. had been

B. has been

C. was

D. is

It was the old man ______ has reported the fire.

A．that

B．which

C．who

D．since

听力原文： China has established itself as one of the world's great trading nations moving past the UK into the fifth place. New figures from the World Trade Organization (WTO) show Chinese exports jumping 22% last year to 325.6 billion U.S. dollars worth and imports rising 21% to 295.2 billion U.S. dollars worth. No other trading nation in the top ten came close to that level of growth. The world leader, the United States, saw exports fall 5% in 2002 from the previous year. Exports by third rank Japan rose 3% while second rank Germany reported the 7 % rise. In the area of total trade flows of just over 13.1 trillion US dollars, the top ten traders accounted for 7.4 trillion U.S. dollars or 56%. The U. S. share is 13.78%, while China has 4.73 %.

According to the WTO, Chinese exports rose ______year.

A．21%.

B．10%.

C．22%.

D．4.73%.

Questions are based on the following passage．

It is reported that China uses 20 million trees each year to feed the country"sdisposable chopstick habit. At about 4，000 chopsticks per tree， that"s roughly 80 billionchopsticks per year——far more than the 57 billion（1）by the country"s national forestbureau.

While this is hardly the first time that the chopstick issue has come up in China， thenew numbers make the problem look particularly（2）. The country"s last forest survey，published in 2009， documented rampant （猖獗的 ） deforestation and forest quality farbelow the global（3）. Greenpeace has even dedicated a campaign to the chopstickproblem，（4）it for the destruction of 1.18 million square meters of forest every year.

China has tried to clamp down on chopsticks before—— （5） by taxing them andwooden floor boards， another environmental offender. In 2008， the Wall Street Journal"sJane Spencer reported on a cultural backlash against the chopsticks， led by celebrities，activists and6minded youth.

"Disposable chopsticks are（7）China"s forests，" a 26-year-old activist， dressedas an orangutan （猩猩 ） reportedly said at a protest at Microsoft"s Chinese （8）. "Wemust protest this pointless waste!"

But protest does not appear to have done the trick. In 2010， a（9）mudslide （泥石流 ） that killed 700 was blamed on deforestation， reports the Wall Street Journal. Perhapsthe activist"s appeal to the government represents an appeal to more transparently confrontthe issue.

"We must change our （10） habits and encourage people to carry their owntableware，" he said.

A．average

B．blaming

C．chiefly

D．consumption

E．deed

F．destroying

G．environmentally

H．estimated

I．fi"iendly

J．headquarters

K．massive

L．overcome

M．unfairly

N．urgent

O．utmost

第1题应选（） 查看材料

What is reported for Holford County？

A．Foreclosures are down from the year before.

B．It has not yet disclosed figures for foreclosures.

C．It has a higher foreclosure rate than Boxer County.

D．Foreclosure rates there are the lowest in the state.

A.that

B.which

C.what

D.as

(a) IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidance on the use of accounting policies and accounting estimates.

Required:

Explain the basis on which the management of an entity must select its accounting policies and distinguish, with an example, between changes in accounting policies and changes in accounting estimates. (5 marks)

(b) The directors of Tunshill are disappointed by the draft profi t for the year ended 30 September 2010. The company’s assistant accountant has suggested two areas where she believes the reported profi t may be improved:

(i) A major item of plant that cost $20 million to purchase and install on 1 October 2007 is being depreciated on a straight-line basis over a fi ve-year period (assuming no residual value). The plant is wearing well and at the beginning of the current year (1 October 2009) the production manager believed that the plant was likely to last eight years in total (i.e. from the date of its purchase). The assistant accountant has calculated that, based on an eight-year life (and no residual value) the accumulated depreciation of the plant at 30 September 2010 would be $7·5 million ($20 million/8 years x 3). In the fi nancial statements for the year ended 30 September 2009, the accumulated depreciation was $8 million ($20 million/5 years x 2). Therefore, by adopting an eight-year life, Tunshill can avoid a depreciation charge in the current year and instead credit $0·5 million ($8 million – $7·5 million) to the income statement in the current year to improve the reported profi t. (5 marks)

(ii) Most of Tunshill’s competitors value their inventory using the average cost (AVCO) basis, whereas Tunshill uses the fi rst in fi rst out (FIFO) basis. The value of Tunshill’s inventory at 30 September 2010 (on the FIFO basis) is $20 million, however on the AVCO basis it would be valued at $18 million. By adopting the same method (AVCO) as its competitors, the assistant accountant says the company would improve its profi t for the year ended 30 September 2010 by $2 million. Tunshill’s inventory at 30 September 2009 was reported as $15 million, however on the AVCO basis it would have been reported as $13·4 million. (5 marks)

Required:

Comment on the acceptability of the assistant accountant’s suggestions and quantify how they would affect the fi nancial statements if they were implemented under IFRS. Ignore taxation.

Note: the mark allocation is shown against each of the two items above.

a and was confirmed in China on January 27. No human cases have been found in the mainland, but 13 of the country's 31 provinces, autonomous regions, and municipalities (直辖市) have reported the disease in poultry.

The Chinese government has taken measures to prevent and control the disease. Poultry within 3 km of infected farms is to be killed and those within 5 km vaccinated (进行接种疫苗 ). Meanwhile, there will be constant monitoring and daily reports on the disease across the country, and increased production of bird flu vaccines.

Among the Asian countries and regions affected by bird flu in animals, only Vietnam and Thailand have reported human cases. The people infected were reported to have caught the disease from poultry. While the World Health Organization (WHO) said there is "no proof of human-to-human transmission (传播)" of bird flu.

The big fear is that the disease could combine with a human influenza virus (病毒) to create a deadly new disease that will kill millions of people across the globe. Many Asian farmers live closely with their animals and sell live chickens in the market. This greatly increases the possibility of human beings infected with bird flu.

A spokesman of the WHO said that Asian countries affected by bird flu should introduce a more healthy way of raising and selling chickens. And the people there have to completely change their lifestyle. and attitude towards animals. Here are some safety measures for people to stay healthy:

Keep fit and well through regular exercise;

Avoid infected poultry and infected people;

Avoid eating raw or under-done poultry and eggs;

Make sure there is always fresh air in your home;

Cover your mouth and nose when coughing or sneezing;

Wash your hands frequently.

What does the underlined word "poultry" mean？

A．Wild birds.

B．Wild animals.

C．Home-raised birds.

D．Home-raised animals.