What the unit one main idea.（)

A.How to be a asuccessful language learner

B.He was a very successful teacher

C.The pub is open to any adult to enter

D.Everyone has different opinions

A cash-generating unit comprises the following assets:

One of the machines, carried at $40,000, is damaged and will have to be scrapped. The recoverable amount of the cash-generating unit is estimated at $750,000.

What will be the carrying amount of the building when the impairment loss has been recognised().(to the nearest $'000)

A、$597,000

B、$577,000

C、$594,000

D、$548,000

u determine that R1 is not able to establish full OSPF adjacency with R2. The show ip ospf neighbor comman d output on R1 shows that R2 is stuck in the INIT state. What could be the cause of this problem？（）

A. DR and BDR election errors between R1 and R2.

B. The R2 router has not received the OSPF hello packets from the R1 router.

C. Mismatched interface ma ximum transmission unit (MTU) configuration between the R1 and R2.

D. Mismatched OSPF hello interval configuration between the R1 and R2

E. Corrupted LSAs exchanges between the R1 and R2.

The following scenario relates to questions 1–5.

Aphrodite Co has a year end of 31 December and operates a factory which makes computer chips for mobile phones. It purchased a machine on 1 July 20X3 for $80,000 which had a useful life of ten years and is depreciated on the straight-line basis, time apportioned in the years of acquisition and disposal. The machine was revalued to $81,000 on 1 July 20X4. There was no change to its useful life at that date.

A fire at the factory on 1 October 20X6 damaged the machine leaving it with a lower operating capacity. The accountant considers that Aphrodite Co will need to recognise an impairment loss in relation to this damage. The accountant has ascertained the following information at 1 October 20X6:

(1) The carrying amount of the machine is $60,750.

(2) An equivalent new machine would cost $90,000.

(3) The machine could be sold in its current condition for a gross amount of $45,000. Dismantling costs would amount to $2,000.

(4) In its current condition, the machine could operate for three more years which gives it a value in use figure of $38,685.

In accordance with IAS 16 Property, Plant and Equipment, what is the depreciation charged to Aphrodite Co’s profit or loss in respect of the machine for the year ended 31 December 20X4？

A.$9,000

B.$8,000

C.$8,263

D.$8,500

What is the total impairment loss associated with Aphrodite Co’s machine at 1 October 20X6？A.$nil

B.$17,750

C.$22,065

D.$15,750

The accountant has decided that it is too difficult to reliably attribute cash flows to this one machine and that it would be more accurate to calculate the impairment on the basis of the factory as a cash-generating unit.

In accordance with IAS 36, which of the following is TRUE regarding cash generating units？

A.A cash-generating unit to which goodwill has been allocated should be tested for impairment every five years

B.A cash-generating unit must be a subsidiary of the parent

C.There is no need to consistently identify cash-generating units based on the same types of asset from period to period

D.A cash-generating unit is the smallest identifiable group of assets for which independent cash flows can be identified

On 1 July 20X7, it is discovered that the damage to the machine is worse than originally thought. The machine is now considered to be worthless and the recoverable amount of the factory as a cash-generating unit is estimated to be $950,000.

At 1 July 20X7, the cash-generating unit comprises the following assets:

In accordance with IAS 36, what will be the carrying amount of Aphrodite Co’s plant and equipment when the impairment loss has been allocated to the cash-generating unit？

A.$262,500

B.$300,000

C.$237,288

D.$280,838

IAS 36 Impairment of Assets contains a number of examples of internal and external events which may indicate the impairment of an asset.

In accordance with IAS 36, which of the following would definitely NOT be an indicator of the potential impairment of an asset (or group of assets)？

A.An unexpected fall in the market value of one or more assets

B.Adverse changes in the economic performance of one or more assets

C.A significant change in the technological environment in which an asset is employed making its software effectively obsolete

D.The carrying amount of an entity’s net assets being below the entity’s market capitalisation

请帮忙给出每个问题的正确答案和分析，谢谢！

environment we all share, and we are tied into a global economy and global communication system. 【C2】______choosing to buy one garment rather than another we help determine whether someone on the other side of the world retains or【C3】______their job; emissions from one part of the world contribute to a hole in the ozone layer somewhere else; we can【C4】______with others anywhere via satellites, the Internet and the mobile phone. This interdependency, 【C5】______"connexity", is the defining characteristic of the world today. However, despite connexity, human beings have also【C6】______been more separate. Belief in individual rights and freedoms is at the heart of the Wests world view. People nowadays insist their freedom to【C7】______how to live, who to love, what to consume and what to believe. In economics, the sovereignty of the consumer and the shareholder is paramount. In politics, the sovereignty of nations remains a【C8】______concern. In this inspiring and important book Mulgan argues that our freedom and our connectedness are set or collision course and argues that the【C9】______way out of our current impasse(僵局) is to go beyond our sense of ourselves as【C10】______unit, and recognize the webs of mutual responsibility in which we live.

【C1】

A．harms

B．influences

C．beautifies

D．dominates

even get a reply, provided you ask it in Spanish. But don't bother, here's the answer: Americans nowadays are not learning any of the things that we learned in our day, like reading and writing. Apparently these are considered fusty old subjects, invented by white males to oppress women and minorities.

What are they learning？ In a Vermont college town I found the answer sitting in a toy store book rack, next to typical kids' books like Heather Has Two Mommies and Daddy Is Dysfunctional. It's a teacher's guide called Happy To Be Me, subtitled Building Self Esteem.

Self-esteem, as it turns out, is a big subject in American classrooms. Many American schools see building it as important as teaching reading and writing. They call it "whole language" teaching, borrowing terminology from the granola people to compete in the education marketplace.

No one ever spent a moment building my self-esteem when I was in school. In fact, from the day I first stepped inside a classroom my self-esteem was one big demolition site. All that mattered was "the subject", be it geography, history, or mathematics. I was praised when I remembered that "near", "fit", "friendly", "pleasing", "like" and their opposites took the dative case in Latin. I was reviled when I forgot what a cosine was good for. Generally I lived my school years beneath a torrent of castigation so consistent I eventually ceased to hear it, as people who live near the sea eventually stop hearing the waves.

Schools have changed. Reviling is out, for one thing. More important, subjects have changed. Whereas I learned English, modern kids learn something called "language skills." Whereas I learned writing, modern kids learn something called "communication". Communication, the book tells us, is seven per cent words, 23 per cent facial expression, 20 per cent tone of voice, and 50 per cent body language. So this column, with its carefully chosen words, would earn me at most a grade of seven per cent. That is, if the school even gave out something as oppressive and demanding as grades.

The result is that, in place of English classes, American children are getting a course in How to Win Friends and Influence People. Consider the new attitude toward journal writing: I remember one high school English class when we were required to keep a journal. The idea was to emulate those great writers who confided in diaries, searching their souls and honing their critical thinking on paper.

"Happy To Be Me" states that journals are a great way for students to get in touch with their feelings. Tell students they can write one sentence or a whole page. Reassure them that no one, not even you, will read what they write. After the unit, hopefully all students will be feeling good about themselves and will want to share some of their entries with the class.

There was a time when no self-respecting book for English teachers would use "great" or "hopefully" that way. Moreover, back then the purpose of English courses (an antique term for "Unit") was not to help students "feel good about themselves." Which is good, because all that reviling didn't make me feel particularly good about anything.

Which of the following is the author implying in paragraph 5？

A．Self-criticism has gone too far.

B．Communication is a more comprehensive category than language skills.

C．Evaluating criteria are inappropriate nowadays.

D．This column does not meet the demanding evaluation criteria of today.

s.

Ezonexamfiles contains a shared folder named Accounting, which is used to store data for the company's accounts payable department.

The permissions on the Accounting folder are configured as shown in the following table.

Mr. King is an employee in the operations department. He uses a Windows 2000 Professional client computer. His manager requests that King be granted access to the files in the Accounting folder.

You add King's user account to the AcctPay domain local group, but he still cannot access the files in the Accounting folder.

You need to ensure that King can access the files. What should you do？

A．Instruct King to log off his computer and log on again.

B．Move King's user account to the same Active Directory organizational unit (OU) as Ezonexamfiles.

C．Modify the NTFS permissions on the Accounting folder to grant King Full Control permissions.

D．Modify the NTFS permissions on the Accounting folder to grant the AcctPay domain local group Full Control permission.

SECTION B INTERVIEW

Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. Questions 1 to 5 are based on an interview. At the end of the interview you will be given 10 seconds to answer each of the following five questions.

Now listen to the interview.

听力原文：Interviewer: Mrs.. Leech, can you describe some of the things your school does with aggressive children？

Mrs. Leech: Well, you must realize that when he comes here he is meeting other aggressive children, and aggressive children all together usually sum each other up.

Interviewer: Uhumm.

Mrs. Leech: And they find that aggressiveness here doesn't pay off because you can be jolly sure there's one tougher and worse than he is.

Interviewer: Uhumm.

Mrs. Leech: So I usually have, eh,... I say usually,...

Interviewer: Uhumm.

Mrs. Leech: Sometimes have organized fights. I...

Interviewer: Organized fights？ You actually...

Mrs. Leech: Yes.

Interviewer: You actually encourage the children to ...

Mrs. Leech: We have a ring and we have a bell.

Interviewer: A boxing ring？

Mrs. Leech: Yes!

Interviewer: Uhumm.

Mrs. Leech: And er... they must conform, they must keep to the rules, and when they have either lost or won, we discuss after a) what it is like to be the winner and b) what it is like to lose. And we carry on with our discussion and go on to what it is like in life.

Interviewer: Hmm.

Mrs. Leech: We must win or lose and we must do each very gracefully.

Interviewer: Can you give some reason why children are aggressive.

Mrs. Leech: If a child is one of six or seven children.., er... it's pretty sure that he is naughty and aggressive because he is crying out for attention and in this large family he's found that a jolly good way of getting attention is to shout, be naughty. At least mummy turns round and says, "Be quiet,...

Interviewer: Uhumm.

Mrs. Leech: Be a good boy, or you'll get this or that.

Interviewer: So some children are aggressive simply in order...

Mrs. Leech: To gain attention!

Interviewer: To gain...

Mrs. Leech: Aggressiveness usually is that. It's...

Interviewer: Uhumm.

Mrs. Leech: It's really the children crying out and saying, "Look at me, please."

Interviewer: Umm.

Mrs. Leech: I'm not saying it's the answer in all circumstances but it usually is.

Interviewer: Can you give some of the advantages of your school, as compared with ordinary schools.

Mrs. Leech: The classes are smaller for one thing.

Interviewer: How small？

Mrs. Leech: Er... we only have groups up to five or six.

Interviewer: Uhumm. And in a normal school？

Mrs. Leech: Oh, well.., that varies, of course, but it could be thirty to forty.

Interviewer: Uhum.

Mrs. Leech: Urn... here he does have individual attention every day.

Interviewer: Er... do you think the work is important？

Mrs. Leech: I du. Er... without our unit or something similar...

Interviewer: The unit is the school？

Mrs. Leech: Yes, the whole unit.

Interviewer: Uhum.

Mrs. Leech: I think a lot of children would be left and then perhaps at the age of sixteen, we wonld have our juvenile delinquent. I'm not saying we're curing them all.

Interviewer: Uhum.

Mrs. Leech: But I think at least with the unit available to these children, they have had a chance to make good.

Interviewer: Ummm.

Mrs. Leech: I'm not saying it always pays off, but they have had a chance.

What sort of children attend Mrs. Leeches school？

A．Naughty and violent.

B．Slow and retarded.

C．Wicked but clever.

D．Deserted but aggressive.

A.Exchange rate

B.Interest

C.Profit

D.Benefit

Which one is NOT the method of conclusion we have learned in this unit？

A.End with a prediction or recommendation.

B.End with a question.

C.End with a summary and final thought.

D.Include a thought-provoking quotation.