It is worth （discuss)______ how to control a person gaze when you are giving him a visual presentati

It is worth ______ how to deal with all kinds of pollution. (discuss)

A.discuss

B.discussed

C.discussing

D.to discuss

A.discussing

B.discussed

C.to discuss

D.discuss

It is not ______, to discuss the question again and again.

A. worth

B. worthy

C. worth-while

D. worth while

et and greatest dramatist. Only one name can possibly suggest itself to him: that of William Shakespeare. Every Englishman has some knowledge, however slight, of the works of our greatest writer. All of us use words, phrases and quotations from Shakespeare's writings that have become part of the common property of English-speaking people. Most of the time we are probably unaware of the source of the words we use, rather like the old lady who was taken to see a performance of HAMLET and complained that "it was full of well-known proverbs and quotations. "

Shakespeare, more perhaps than any other writer, made full use of the great resources of the English language. Most of us use about five thousand words in our normal employment of English; Shakespeare in his works used about twenty-five thousand. There is probably no better way for a foreigner to appreciate the richness and variety of the English language than by studying the various ways in which Shakespeare used it. Such a study is well worth the effort (it is not, of course, recommended to beginners) even though some aspects of English usage, and the meaning of many words, have changed since Shakespeare's day.

English people______.

A．have never discussed who is the world's greatest poet and greatest dramatist

B．never discuss about the world's？ greatest poets or dramatists

C．are sure who is the world's greatest poet and greatest dramatist

D．do not care who is the world's greatest poet and greatest dramatist

de payables after 60 days. One of its suppliers has offered the company an early settlement discount of 0·5% for payment within 30 days. Administration costs will be increased by $500 per year if the early settlement discount is taken. Nesud Co buys components worth $1·5 million per year from this supplier.

From a different supplier, Nesud Co purchases $2·4 million per year of Component K at a price of $5 per component. Consumption of Component K can be assumed to be at a constant rate throughout the year. The company orders components at the start of each month in order to meet demand and the cost of placing each order is $248·44. The holding cost for Component K is $1·06 per unit per year.

The finance director of Nesud Co is concerned that approximately 1% of credit sales turn into irrecoverable debts. In addition, she has been advised that customers of the company take an average of 65 days to settle their accounts, even though Nesud Co requires settlement within 40 days.

Nesud Co finances working capital from an overdraft costing 4% per year. Assume there are 360 days in a year.

Required:

(a) Evaluate whether Nesud Co should accept the early settlement discount offered by its supplier. (4 marks)

(b) Evaluate whether Nesud Co should adopt an economic order quantity approach to ordering Component K. (6 marks)

(c) Critically discuss how Nesud Co could improve the management of its trade receivables. (10 marks)

(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,

as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a

public limited company, for $200 million but the sale agreement stated that Norman would continue to operate

and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business

reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses

as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the

net minimum profit paid to Conquest would not be less than $15 million. (4 marks)

Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the

customers to a $30 discount on a subsequent room booking within three months of their stay. Historical

experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end

of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The

income from room sales for the year is $300 million and Norman is unsure how to report the income from room

sales in the financial statements. (4 marks)

Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants

have been received from government bodies and relate to the size of the hotel which has been built by the grant

assistance. The intention of the grant income was to create jobs in areas where there was significant

unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less

than $500 million. (4 marks)

Appropriateness and quality of discussion (2 marks)

Required:

Discuss how the above income would be treated in the financial statements of Norman for the year ended

31 May 2008.

Although they’re still the lovely young kitten or pup in our minds, your pets need extra care as they reach their senior years. Here’s our list of suggestions to keep them happy and healthy for as long as possible.

Foodie

Keeping your pet’s diet healthy and nutritious(有营养的) is very important at any stage of their life, but as they become old they need a different set of vitamins and minerals. Different sizes and breeds of pets will have different needs, so it’s worth a quick chat with your vet to discover what they would recommend.

Gym membership

Although they may seem tired and slow for outdoor activities, this doesn’t mean they shouldn't keep exercise anymore. You don’t have to drag them on a 10-mile uphill hike,but encourage your pet to get out into the fresh air.The sights and smells should inspire their natural urge to trot about and explore again. If they’re lazy, try small indoor games and toys that will keep their mind active.

Fit not fat

If you’re feeding your pet healthy foods in appropriate sized portions(分量)and making sure they’re getting enough exercise, you shouldn’t have an overweight friend at your side. However, if you still think they need to lose a few pounds,you can discuss with your vet how to help them lose weight and keep a healthy weight.

The dreaded vets

Not many people enjoy a trip to the doctors and it’s certainly the same for your pet.But regular checks at the vets can prevent minor health issues from getting m ore and more serious. Older pets should be taken to the vet at least once every six months. On your next visit, ask your vet what common issues usually affect their particular breed(种类)such as arthritis (关节炎)or diabetes(肥胖症). You can then be more careful when taking care of them.

26. What is the main topic of the article？()

A. How to choose a pet at the pet shop.

B. Some tips of looking after old pets.

C. Differences between kittens and puppies.

27. As your pets get older, the vitamins and minerals they need are().

A. t he same as they were fed in the past

B. Less then those when they are young

C. different from those they used to have

28. Which is NOT TRUE according to the article？()

A. Old pets shouldn’t keep exercise anymore.

B. Fresh air will inspire old pets’ natural urge.

C. If old pets are lazy, just leave them still at home.

29. According to the article, you can discuss with()how to help your aged pets keep fit but not fat.

A. your vet

B. your kids

C. your friends

30. Older pets should go for regular checks at least once()

A. every half a year

B. every year

C. every month

For any Englishman，there can never be any discussion as to who is the world's greatest writer. Only one name can possibly suggest itself to him：that of William Shakespeare.

Every Englishman has some knowledge of his work. All of us use words and phrases from Shakespeare's writings that have become a part of the English-speaking people.

Shakespeare, more perhaps than any other writer, made full use of the English language. Most of us use about five thousand words in our normal employment of English; Shakespeare in his works used about twenty-five thousand!

There is probably no better way for a foreigner (or an Englishman!) to appreciate the richness and variety of the English language than by studying the various ways in which Shakespeare uses it. Such a study is well worth the effort (it is not, of course, recommended to beginners), even though some aspects of English usage, and the meaning of many words, have changed since Shakespeare's day.

1. From the first two sentences of the passage we can conclude that ________.

(A) it can't be discussed about who is the world's greatest poet

(B) it can't be discussed about who is the world's greatest dramatist

(C) Shakespeare is regarded as the greatest writer

(D) Englishmen like to discuss about who is the world's greatest writer

2. According to the passage many English words and phrases that we use today are from _____.

(A) Englishmen (B) Shakespeare's works

(C) English speaking people(D) ancient people

3. To learn the richness of the English language, people should ______.

(A) read Shakespeare's plays(B) learn from an English man

(C) be glad to be a foreigner (D) write and read more

4. The author does not suggest beginners reading Shakespeare's plays probably because _____.

(A) the works are for native speakers

(B) only Englishmen can understand his plays

(C) the works are too difficult for a beginner

(D) some of English usage and the meaning of many words have changed

5. In this passage the author wants to _______.

(A) show the richness of English language

(B) tell how great a writer Shakespeare is

(C) tell that some English words are out of use now

(D) tell that some aspects of English usage have changed since Shakespeare's day

For any Englishman，there can never be any discussion as to who is the world's greatest writer. Only one name can possibly suggest itself to him：that of William Shakespeare.

Every Englishman has some knowledge of his work. All of us use words and phrases from Shakespeare's writings that have become a part of the English-speaking people.

Shakespeare, more perhaps than any other writer, made full use of the English language. Most of us use about five thousand words in our normal employment of English; Shakespeare in his works used about twenty-five thousand!

There is probably no better way　for a foreigner (or an Englishman!) to appreciate the richness　and variety of the English language than by studying the various ways in which Shakespeare uses it. Such a study is well worth the effort (it is not, of course, recommended to beginners), even though some aspects of English usage, and the meaning of many words, have changed since Shakespeare's day.

1. From the first two sentences of the passage we can conclude that ________.

(A) it can't be discussed about who is the world's greatest poet

(B) it can't be discussed about who is the world's greatest dramatist

(C) Shakespeare is regarded as the greatest writer

(D) Englishmen like to discuss about who is the world's greatest writer

2. According to the passage many English words and phrases that we use today are from _____.

(A) Englishmen (B) Shakespeare's works

(C) English speaking people(D) ancient people

3. To learn the richness of the English language, people should ______.

(A) read Shakespeare's plays(B) learn from an English man

(C) be glad to be a foreigner (D) write and read more

4. The author does not suggest beginners reading Shakespeare's plays probably because _____.

(A) the works are for native speakers

(B) only Englishmen can understand his plays

(C) the works are too difficult for a beginner

(D) some of English usage and the meaning of many words have changed

5. In this passage the author wants to _______.

(A) show the richness of English language

(B) tell how great a writer Shakespeare is

(C) tell that some English words are out of use now

(D) tell that some aspects of English usage have changed since Shakespeare's day