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题目
a keenoutdoorsman, climbed onto his mountain bike and took off through hisneighborhood near Lake Travis. Yogi, a six-year-old well-trained dog, camealong. Yogi had done it every morning for nearly three years, happily besidehis master. The two-mile route wound through hilly rural roads to a narrow,forested path. Shortly after turning around to go home, Horton approached anine-inch-tall raised stone edge where the path met the sidewalk. He had jumpedthe edge dozens of times before, but onthis morning somehow he didn’t get enough height, and the bike’s front wheel ran into the edge hard and twistedsharply. Horton, who wasn’t wearing a helmet, flew overthe handlebars, hitting headfirst into the sidewalk. He was knockedunconscious. When he came to, he found himself lying on the ground half a milefrom home.
By Horton’s sidewas Yogi, anxious to continue the trip home. As Horton tried to rise, herealized he could not feel anything below his chest, and blood began to fillhis mouth. Horton whispered ，“Go home. Goget Shearon.” Horton spoke the phrase slowly, again andagain, words he knew the dog wouldunderstand. “Go get” was afamiliar command. Shearon was the name of Horton’swife. For about 45 minutes, Yogi refused to leave his companion’s side. Horton continued commanding Yogi to go. Finally,the dog ranaway.
That morning, Bruceand Maggie Tate, two of Horton’s neighbors, were on a walk in the area whenthey spotted Yogi running down the street, which they found strange.They knew him as a calm and obedient （顺从的）dog. He darted （飞奔）toward them, then away seeming to beg for their attention. When they followed, Yogi dashedoff, leading them somewhere, it seemed.
The wait was aserious pain for Horton. He lost track of time, and it became hard tobreathe. Then Horton heard the faintsound of a dog barking. Yogi ran toward him. The Tates, who were right behindhim, saw Horton’s condition and called for help. Horton was rushed to St. David’sRound Rock Medical Center, where doctors did what they could to mend hisdamaged backbone. Soon after, Horton was sent to St. David’s RehabilitationHospital. His first two visitors？ Shearon and Yogi.
21. What do we know about Paul Horton？
A. He was keen on gardening.
B. He was good at designing bikes.
C. He was fond of outdoor activities.
D. He was devoted to environmental protection.
22. The accident happened when Paul Horton _______.
A. tried to jump over the raised stone edge
B. was on his way to the mountain area
C. took a new narrow forested path
D. climbed onto his mountain bike
23. The word “spotted” in Paragraph3 most probably means “_______”．
A. walked B. saw C. greeted D. chased
24. What can be learned about Yogi from the passage？
A. He liked to do things at will.
B. He seldom went out with his master.
C. He saved his master’s life in the accident.
D. He ran away from his master right after the accident.
25. What can be the best title of the story？
A. Look Before You Leap B. More Haste, Less Speed
C. Love Me, Love My Dog D. A Dog in Need Is a Friend Indeed
更多“One October morningin 2012, Paul Horton, a 59-year-old retired mechanical engineer and”相关的问题
第1题
(1)( ) 29th November 2008
(2)( ) 4th December 2008
(3)( ) 14th December 2008
(4)( ) 51h December 2008
第2题
Question: According to United Nations Convention on Contracts for the International Sale of Goods, can the customer revoke the telex reply of October 27 and accept our original offer？ Is this deal concluded？
(Translate the case into Chinese and the answer the question)
Helpful hint: This case is mainly about the offer and counter-offer.
第3题
听力原文：W: Good morning, sir. What can I do for you？
M: Yes. I'd like to have a single room with a bath from the morning of September 7th to the morning of October 10th.
How long will the man stay in this hotel？
A．Just one month,
B．32 days.
C．33 days.
D．34 days.
第4题
短文理解
听力原文： Spot transaction means the actual and variable amount of the currency of one country which at any given time, can be bought for a fixed sum in the currency of another country. It is a term meaning that these transactions are settled on the second working day from the date of the deal. For example, you buy $ 5,000.00 US dollars on October 10th(say Wednesday) , the purchased US dollars will value on October 12th.
21. What does spot transaction mean？
22.When are the spot transaction settled？
23.What's the value date for purchase of $ 5,000.00 US dollars in the passage？
(21)
A．It means that at any time you can buy currency of one country for another currency.
B．It means that the actual and variable amount of one currency can be bought for a fixed sum in another currency at any given time.
C．It means that any kind of currency can be bought at any time for another currency.
D．It means that the actual and fixed amount of the currency of one country at any time can be bought for a variable sum in the currency of another currency.
第5题
Which one is the correct maturity date under the presentation？
(1)( ) 31st October 2008.
(2)( ) 1st December 2008.
(3)( ) 5th December 2008.
(4)( ) None.
第6题
A．A non-smoking room．
B．A smoking room．
C．A suite with a kitchen．
D．A room with a great view．
第7题
We thank you for your telegram duplicating your order of October 12 for 500 doz．Rubber Shoes.
Although the prevailing quotations are(1)higher, we win accept the order on the same terms as before(2)encouraging business.
As(3)in your previous letter, we have made(4)our Sales Confirmation No．300(5)duplicate and shall thank you to send back one copy duly countersigned.
We are glad to know that a letter of credit will be established in our favour immediately．However we would like to(6)the fact(7)the stipulations in the relative credit should strictly(8)the terms in our sales confirmation in order to(9)subsequent cable amendments.
We appreciate your cooperation and trust that the shipment which is to be dispatched after receipt of the relative letter of credit, will(10)to your entire satisfaction.
Yours faithfully,
第8题
The Statue of Liberty was a gift from the people of France to the people of the United States. The statue was made by a French sculptor named Frederic Auguste Bartholdi. The inner support system was designed by Gustave Eiffel, the same man who made the famous Eiffel Tower in Paris.
Liberty, of course, means freedom, and the Statue of Liberty was given to the United States to celebrate the one-hundredth anniversary of U. S. independence from England. The statue was built in France, taken apart piece by piece, and then rebuilt inn the United States. It was opened for the public on October 28, 1886.
As you might expect, the statue is very big. Visitors can ride an elevator from the ground to the bottom of the statue. If they want to, they can then walk up the 168 steps to reach the head of the statue where they can look out and enjoy the beautiful sight of New York.
A good title for this passage is ______.
A．Famous Sights in the World
B．Liberty Island
C．The Statue of Liberty
D．A Gift from France
第9题
2005. The financial statements were authorised on 12 December 2005. The following events are relevant to the
financial statements for the year ended 31 October 2005:
(i) Ryder has a good record of ordinary dividend payments and has adopted a recent strategy of increasing its
dividend per share annually. For the last three years the dividend per share has increased by 5% per annum.
On 20 November 2005, the board of directors proposed a dividend of 10c per share for the year ended
31 October 2005. The shareholders are expected to approve it at a meeting on 10 January 2006, and a
dividend amount of $20 million will be paid on 20 February 2006 having been provided for in the financial
statements at 31 October 2005. The directors feel that a provision should be made because a ‘valid expectation’
has been created through the company’s dividend record. (3 marks)
(ii) Ryder disposed of a wholly owned subsidiary, Krup, a public limited company, on 10 December 2005 and made
a loss of $9 million on the transaction in the group financial statements. As at 31 October 2005, Ryder had no
intention of selling the subsidiary which was material to the group. The directors of Ryder have stated that there
were no significant events which have occurred since 31 October 2005 which could have resulted in a reduction
in the value of Krup. The carrying value of the net assets and purchased goodwill of Krup at 31 October 2005
were $20 million and $12 million respectively. Krup had made a loss of $2 million in the period 1 November
2005 to 10 December 2005. (5 marks)
(iii) Ryder acquired a wholly owned subsidiary, Metalic, a public limited company, on 21 January 2004. The
consideration payable in respect of the acquisition of Metalic was 2 million ordinary shares of $1 of Ryder plus
a further 300,000 ordinary shares if the profit of Metalic exceeded $6 million for the year ended 31 October
2005. The profit for the year of Metalic was $7 million and the ordinary shares were issued on 12 November
2005. The annual profits of Metalic had averaged $7 million over the last few years and, therefore, Ryder had
included an estimate of the contingent consideration in the cost of the acquisition at 21 January 2004. The fair
value used for the ordinary shares of Ryder at this date including the contingent consideration was $10 per share.
The fair value of the ordinary shares on 12 November 2005 was $11 per share. Ryder also made a one for four
bonus issue on 13 November 2005 which was applicable to the contingent shares issued. The directors are
unsure of the impact of the above on earnings per share and the accounting for the acquisition. (7 marks)
(iv) The company acquired a property on 1 November 2004 which it intended to sell. The property was obtained
as a result of a default on a loan agreement by a third party and was valued at $20 million on that date for
accounting purposes which exactly offset the defaulted loan. The property is in a state of disrepair and Ryder
intends to complete the repairs before it sells the property. The repairs were completed on 30 November 2005.
The property was sold after costs for $27 million on 9 December 2005. The property was classified as ‘held for
sale’ at the year end under IFRS5 ‘Non-current Assets Held for Sale and Discontinued Operations’ but shown at
the net sale proceeds of $27 million. Property is depreciated at 5% per annum on the straight-line basis and no
depreciation has been charged in the year. (5 marks)
(v) The company granted share appreciation rights (SARs) to its employees on 1 November 2003 based on ten
million shares. The SARs provide employees at the date the rights are exercised with the right to receive cash
equal to the appreciation in the company’s share price since the grant date. The rights vested on 31 October
2005 and payment was made on schedule on 1 December 2005. The fair value of the SARs per share at
31 October 2004 was $6, at 31 October 2005 was $8 and at 1 December 2005 was $9. The company has
recognised a liability for the SARs as at 31 October 2004 based upon IFRS2 ‘Share-based Payment’ but the
liability was stated at the same amount at 31 October 2005. (5 marks)
Required:
Discuss the accounting treatment of the above events in the financial statements of the Ryder Group for the year
ended 31 October 2005, taking into account the implications of events occurring after the balance sheet date.
(The mark allocations are set out after each paragraph above.)
(25 marks)
第10题
根据下面对话，回答题。
Dialogue One
Diana：Look at those strangely dressed kids. What are they doing there？
Arthur：Don&39;t you know？ Today is the Halloween Day.1__________October 31’st. The last day in October is a holiday for kids. We call it Halloween.
Diana：Halloween! I heard it before,2__________
Arthur：Children celebrate it by making lanterns that night.
Diana：Pardon？
Arthur：Those are lanterns made out of fresh pumpkins with a candle burning inside.
Diana：Today I saw some in the street with carved faces on them. Are they all made by children？
Arthur：3__________You know, it is too hard for them to do it by themselves. Sometimes they are available in various shops too.
Diana：They are fascinating. Are you going to any Halloween party tonight？ 4__________
Arthur：No problem.
第1题__________ 查看材料
A.Parents usually help them
B.The kids are going trick or treating
C.but I don’t know how it is celebrated
D.If you go， take me with you
第11题
taxpayers. Barry, their son, is aged 32. Graeme, Catherine and Barry are all UK resident, ordinarily resident and
domiciled. Graeme has come to you for some tax advice.
Graeme has invested in shares for some time, in particular shares in Thistle Dubh Limited. He informs you of the
following transactions in Thistle Dubh Limited shares:
(i) In December 1986, on the death of his grandmother, he inherited 10,000 ￡1 ordinary shares in Thistle Dubh
Limited, an unquoted UK trading company providing food supplies for sporting events. The probate value of the
shares was 360p per share.
(ii) In March 1992, he took up a rights issue, buying one share for every two held. The price paid for the rights
shares was ￡10 per share.
(iii) In October 1999, the company underwent a reorganisation, and the ordinary shares were split into two new
classes of ordinary share – ‘T’ shares and ‘D’ shares, each with differing rights. Graeme received two ‘T’ and three
‘D’ shares for each original Thistle Dubh Limited share held. The market values for the ‘T’ shares and the ‘D’
shares on the date of reorganisation were 135p and 405p per share respectively.
(iv) On 1 May 2005, Graeme sold 12,000 ‘T’ shares. The market values for the ‘T’ shares and the ‘D’ shares on that
day were 300p and 600p per share respectively.
(v) In October 2005, Graeme sold all of his ‘D’ shares for ￡85,000.
(vi) The current market value of ‘T’ shares is 384p per share. The shares remain unquoted.
Graeme and Catherine have owned a holiday cottage in a remote part of the UK for many years. In recent years, they
have used the property infrequently, as they have taken their holidays abroad and the cottage has been let out as
furnished holiday accommodation.
Graeme and Catherine are now considering selling the UK country cottage and purchasing a holiday villa abroad.
Initially they plan to let this villa out on a furnished basis, but following their anticipated retirement, would expect to
occupy the property for a significant part of the year themselves, possibly moving to live in the villa permanently.
Required:
(a) Calculate the total chargeable gains arising on Graeme’s disposals of ‘T’ and ‘D’ ordinary shares in May and
October 2005 respectively. (7 marks)
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