题目
I confess that I am less horror-struck than some people at the prospect, which seems to me unavoidable, of an ultimate power of what is called direction of labour resting in some arm of society, whether in an organ of state or of trade unions. I should indeed be horrified if I identified this prospect with a return to the conditions of the pre-capitalist era. The economic whip of laissez-faire undoubtedly represented an advance on the serf-like conditions of that period: in that relative sense, the claim of capitalism to have established for the first time a system of “free” labour deserves respect. But the direction of labour as exercised in Great Britain in the Second World War seems to me to represent as great an advance over the economic whip of the heyday of capitalist private enterprise as the economic whip represented over pre-capitalist serfdom.
Much depends on the effectiveness of the positive incentives, much, too, on the solidarity and self-discipline of the community. After all, under the system of laissez-faire capitalism the fear of hunger remained an ultimate sanction rather than a continuously operative force. It would have been intolerable if the worker had been normally driven to work by conscious fear of hunger; nor, except in the early and worst days of the Industrial Revolution, did that normally happen. Similarly in the society of the future the power of direction should be regarded not so much as an instrument of daily use but rather as an ultimate sanction held in reserve where voluntary methods fail. It is inconceivable that, in any period or in any conditions that can now be foreseen, any organ of state in Great Britain would be in a position, even if it had the will, to marshal and deploy the labour force over the whole economy by military discipline like an army in the field. This, like other nightmares of a totally planned economy, can be left to those who like to frighten themselves and others with scarecrows.
第31题:1. The word “sanction”(Line 2, Paragraph 1) is closest in meaning to______.
[A] corrective measures
[B] encouraging methods
[C] preventive efforts
[D] revolutionary actions
第1题
Part C
Directions: Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on ANSWER SHEET Ⅱ.
46) The teaching of English as a second language (ESL) in schools has had a history of conflicting arguments, interesting innovations and some very positive methodological changes. To understand the present situation, it is necessary to consider the past and the wider educational context which has a bearing on it.
Until quite recently, approaches to ESL work have been strongly influenced by methods developed to teach English as a foreign language to older learners. These methods placed much emphasis on drills, exercises and remedial programs that focus on language in abstraction. 47) The prescriptive nature of such methods and the demands they made on the teacher's time developed the belief that ESL work would be tackled only by the specialist ESL teacher working with small groups of children. 48) Such an approach does not fit comfortably into current notions of learning and teaching in the primary school, nor does it sufficientlv equip ESL learners in the secondary school to benefit from normal schooling. In prescribing what language is to be taught, it has ignored what children bring to the learning task and the choices they make about how and what they want to learn. Furthermore, the location and organization of language provision did not measure up to the demand. 49) The language centers and English language services all contributed to providing special and concentrated teaching of English as a second language in small groups, varying in size from four or five to fifteen, Whatever the pattern of provision, the main aim was to give pupils sufficient English to enable them to join normal schools as quickly as possible. The success of such special provision depended very much on the close and constant liaison of language teachers with the subject teachers and the class teachers and on the continuity of learning experiences provided by them. One of the important disadvantages of language centers and withdrawal groups was that ESL children were being taught away from those English-speakers who provide the most powerful models, i.e. their peer (地位相同的) group.
Peer group interaction is an important element in any learning situation, but its particular strengths in a classroom with ESL learners cannot be over-emphasized.
50) The separation of second-language learners from the main-stream classroom cannot easily be justified on educational grounds, since in practice it leads to both their curriculum and language learning being impoverished.
46.______________________________
第2题
provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting
standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based
Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and
the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that
date including the opening provision at 1 November 2003.
Required:
(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred
taxation under IAS12 ‘Income Taxes’. (5 marks)
第3题
(b) (i) Discusses the principles involved in accounting for claims made under the above warranty provision.
(6 marks)
(ii) Shows the accounting treatment for the above warranty provision under IAS37 ‘Provisions, Contingent
Liabilities and Contingent Assets’ for the year ended 31 October 2007. (3 marks)
Appropriateness of the format and presentation of the report and communication of advice. (2 marks)
第4题
1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.
2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it
will be required, with no provision being made.
3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle
it will be required.
4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or
receipt is remote.
A 1 and 4 only
B 2 and 3 only
C 2, 3 and 4
D 1, 2 and 4
第5题
The(1)means that the shipowner promises to carry on board a specific ship a particular cargo for a single or several voyages from one or more loading ports to one or more discharging ports. The payment paid by the charterer to the ship owner for cargo transport by sea is called(2)and the contact made by ship owner and charterer is called a voyage charter party. Under a voyage charter party, the actual operation of the vessel is left to the(3)There are the provision for the(4), demurrage and dispatch money etc. , in the voyage charter. There are more standard forms of voyage charter parties than any other form of contract of carriage.(5)is the most popular and widely used general purpose voyage charter party on a global basis for numerous types of cargoes.
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