This offer is based on an expanding market and is competitive.

A.我的目标利润是有依据的.而不是随意妄想。

B.我的报价基于合理利润,并非漫天要价。

C.我的提议基于合理的利益不是胡乱开价。

n, less accumulated amortisation brought forward at 1 October 20X8 of $9 million.Amortisation is based on a ten-year useful life.An impairment review on 1 April 20X9 concluded that the brand had a value in use of $12 million and a remaining useful life of three years.However, on the same date Sandown received an offer to purchase the brand for $15 million.

What should be the carrying amount of the brand in the statement of financial position of Sandown as at 30 September 20X9().

A、$12,500,000

B、$14,250,000

C、$15,000,000

D、$10,000,000

Read the following passage and choose the best sentence (A-G) to fill each of the gaps.

It's impossible to miss the fact that stocks , real estate and bonds all make for decent investments. But there are so many different investment options , most of which get minimal

marketing. (8)_______

1. American Depository Receipt (ADR)

ADRs are traded on U. S. stock markets just like regular stocks , but they actually represent shares in foreign corporations. An ADR is issued by a U. S. -based bank or brokerage , which buys a large number of shares from a company based outside the U. S.(9) ______ ADRs are a relatively simple way to invest in foreign companies and avoid the administrative and duty costs of international transactions.

2. Annuity

Annuities provide set payments at regular intervals to their owners. (10)______ Deferred annuities are often contracted for life - they're set up so that as long as you live ,the insurance company will send you a check at a regular interval. Annuities are also either fixed (the payments are set) or variable (there is a guaranteed minimum payment , as well as payments based on the performance of an annuity investment portfolio).

3. Closed-End Investment Fund

A closed-end fund issues shares that are traded just like stocks but are actually closer to mutual funds in the way they are managed. Closed-end funds hold portfolios of securities - usually securities that meet very specific criteria. (11)______ Some closed-end funds offer dividends.

4. Collectibles

Collectibles can be pretty much any physical asset with a value that increases over time. While most people consider fine art , stamps and similar purchases to be collectibles , there is no strict definition that includes or excludes a particular asset. (12)______ However, a collectible's appreciating value often outpaces inflation.

5. Common Stock

Common stock is a share of ownership in a particular company. (13)______ The majority of stocks traded today are common stocks. While the benefits associated with owning stock can be great , it is a relatively risky investment. (14)______

Now choose the best sentence (A-G) to fill each of the gaps.

A. Those shares are bundled into groups and then resold.

B. These funds are actively managed and may hold a few investments in stocks or bonds in order to diversify.

C. If a company that you own stock in goes bankrupt , as a common shareholder, you won' t receive money until the creditors , bondholders and preferred shareholders have all been paid off.

D. An annuity can either be immediate or deferred: with a deferred annuity , you will not begin receiving payments for a certain period of time.

E. It entitles you to a portion of the company' s profits as well as voting rights.

F. Those listed below are investments that any investor should be familiar with.

G. The greatest drawback to collectibles is the fact that collectibles offer no income.

officials from Maryland and Virginia held a talk with the Indians of the Six Nations. The Indians were invited to send boys to William and Mary College. In a letter the next day the refused the offer as follows:

We know that you have a high opinion of the kind of learning taught in your colleges, and that the costs of living of our young men, while with you, would be very expensive to you. We are convinced that you mean to do us good by your proposal; and we thank you heartily. But you must know that different nations have different ways of looking at things, and you will therefore not be offended if your ideas of this kind of education happen not t be the same as yours. We have had some experience of it. Several of our young people were formerly brought up at the colleges of the northern provinces: they were taught all your sciences; but, when they came back to us, they were bad runners, ignorant of every means of living in the woods… they were totally good for nothing.

We are, however, not the less obliged by your kind offer, though we refuse to accept it; and, to show our grateful sense of it, if the gentlemen of Virginia will send up a dozen of their sons, we will take care of their education, teach them in all we know, and make men of them.

第31题：The passage is about ________.

A) the talk between the Indians and the officials

B) the colleges of northern provinces

C) the educational values of the Indians

D) the problems of the Americans in the mid-eighteenth century

nating the need to cut down trees and burn gasoline delivering the traditional folded parcels to readers driveways. Like many technologies, however, e-paper has been slow to take off. In the past year, since Amazon introduced its Kindle electronic reading device, thousands of Americans have experienced the pleasures of e-books — but for most people, e-newspapers arent yet a reality. Millions of us already read paperless newspapers and magazines on the Web, but e-newspapers would offer different benefits for both readers and publishers. For consumers who already spend too many hours staring at PC screens, e-newspapers would offer portability and a simple reading environment, free from e-mail bells ringing or instant messages popping up mid-paragraph. Among publishers, theres real hope readers will pay subscription fees for those benefits, and that advertisers will pay considerably more for ads on e-readers than they do on the Web. For a primitive look at how e-newspapers might work, consider the Kindle. Amazon currently offers 24 newspapers for use on the device. Subscribers pay $5.99 to $14.99 per month, and each issue arrives wirelessly before sunrise. However, e-reader enthusiasts describe reading a newspaper on the Kindle as disappointing. The Kindles black-and-white screen doesnt handle photographs or graphics well, and its e-papers carry no advertising. Instead of offering well-designed pages that entice readers to skim a story they might otherwise skip, todays e-newspapers merely list headlines or tops of articles, which makes it hard to decide whats worth reading. Questions 16 to 18 are based on the passage you have just heard. 16. Which can best describe the benefit of e-newspapers？ 17. What can we learn about Kindle？ 18. Which is the disappointing feature of reading e-newspapers on the Kindle？16．

A．It offers 24-hour newspaper service.

B．It is only sold on Amazon"s website in the US.

C．It is a portable e-newspaper reading device.

D．It can be rented at $5.99 to $14.99 monthly.

ks.

W: Well, can we summarize the problem from our point of view？ First of all, the campaign was late. It missed two important trade fairs. The ads also did not appear into key magazines. As a result, the campaign failed. Do you accept that summary of what happened？

M: Well, the delay wasn't entirely our fault. You did in fact make late changes to the specifications of the advertisements.

W: Hmm, actually, you were late with the initial proposals, so you had very little time. And in fact, we only asked for small changes.

M: Well, whatever. Can we repeat our offer to run the campaign for four extra weeks？

W: That's not really the point. The campaign missed two key trade fairs. Because of this, we're asking you either to repeat the campaign next year for free, or we only pay 50% of the fee for this year.

M; Could we suggest a 20% reduction to the fee together with the four-week sustention to the campaign？

W: We are not happy. We lost business.

M: I think we both made mistakes. The responsibility is on both sides.

W: Ok, let's suggest a new solution. How about a 40% cut in fee, or a free repeat campaign？

M: Well, let's take a break. We're not getting very far. Perhaps we should think about this.

Questions 22 to 25 are based on the conversation you have just heard.

22. What do we learn about the man's company？

23. Why was the campaign delayed according to the man？

24. What did the woman propose as a solution to the problem？

25. What does the man suggest they do at the end of the conversation？

(25)

A．It publishes magazines.

B．It is engaged in product design.

C．It sponsors trade fairs.

D．It runs sales promotion campaigns.

guage study realized that signed languages are unique—a speech of the hand. They offer a new way to probe how the brain generates and understands language, and throw new light on an old scientific controversy whether language, complete with grammar, is something that we are born with, or whether it is a learned behavior. The current interest in sign language bas roots in the pioneering work of one rebel teacher at Gallaudet University in Washington, D.C., the world's only liberal arts university for deaf people.

When Bill Stokoe went to Gallaudet to teach English, the school enrolled him in a course in signing. But Stokoe noticed something odd among themselves, students signed differently from his classroom teacher.

Stokoe had been taught a sort of gestural code, each movement of the hands representing a word in English. At the time, American Sign Language(ASL) was thought to be no more than a form. of pidgin English(混杂英语). But Stokoe believed the "band talk" his students used looked richer. He wondered: Might deaf people actually have a genuine language？ And could that language be unlike any other on Earth？ It was 1955, when even deaf people dismissed their signing as "substandard". Stokoe's idea was academic heresy(异端邪说).

It is 37 years later. Stokoe—now devoting his time to writing and editing books and journals and to producing video materials on ASL and the deaf culture—is having lunch at a cafe near the Gallaudet campus and explaining how he started a revolution. For decades educators fought his idea that signed languages are natural languages like English, French and Japanese. They assumed language must be based on speech, the modulation(调解) of sound. But sign language is based on the movement of hands, the modulation of space. "What I said," Stokoe explains, "is that language is not mouth stuff—it's brain stuff."

The study of sign language is thought to be ______.

A．a new way to look at the lemming of language

B．a challenge to traditional views on the nature of language

C．an approach to simplify the grammatical structure of a language

D．an attempt to clarify misunderstanding about the origin of language

, the mobile phone , and the Internet are all instrumental in the continuing development of the Information Age. Previously , in the Industrial Age , raw materials and physical labor were the key ingredients in the creation of wealth. Today, however, wealth depends on the development and exchange of knowledge. Individuals in the workforce offer their knowledge , not their muscles. Knowledge workers get paid for their education and their ability to learn. More recently , we are hearing the term information worker (i-worker) to describe those who work with information and technology. Regardless of the terminology, knowledge and information workers engage in mind work. They deal with symbols: words, figures , and data. Some knowledge workers in the US worry over the outsourcing of their jobs to skilled workers in other countries. Outsourcing overseas is a reality. Jobs that can be condensed to a set of rules are likely to go first either to workers abroad or to computers. Although we cannot predict the kinds of future jobs that will be available , they wil1

undoubtedly require brainpower and education. Existing jobs , in both good and bad times, give way to shifts in technology and competition. Recessions are followed by recoveries , and the economy adjusts , as it has always done in the past. In the current climate of outsourcing and changing job requirements , workers need to be flexible , to learn continually, and to have strong basic skills.

As a knowledge and information worker , you can expect to be generating , processing, and exchanging information. Whether you work in m-commerce (mobile technology businesses) , e-commerce (Internet-based businesses) , or bricks-and-mortar commerce, nearly three out of four jobs will involve some form.of mind work. J obs that require thinking, brainpower, and decision making skil1 s are likely to remain plentiful. To be successful in these jobs , you wil1 need to be able to think critically, make decisions, and communicate those decisions.

Management and employees will be working together in such areas as product development , quality control , and customer satisfaction. All workers , from executives to subordinates , need to think creatively and critically. Even in factory production lines, workers are part of the knowledge culture. One of the secrets of a well-known carmaker’ s success in the past , said a chief executive of the Japanese carmaker, "is that the company encourages every worker , no matter how far down the production line , to consider himself or herself a knowledge worker and to think creatively about improving his particular corner of the organization. "

Mark the following statements True or False according to the information provided in the text.

1. Today , the development of economy is based on information and knowledge.

2. In the Industrial Age , raw materials and physical labor were the most important in

the creation of wealth.

3.In the Information Age , the creation of wealth depends on the development and

exchange of information and knowledge.

4. In the Information Age , people in the workforce offer more of their knowledge ,

rather than just their muscles , to do their jobs.

5. Knowledge workers are a team of workers formed by people in the management of a

company.

6. Information workers get paid for their education and their ability to learn , and they

engage in mind work , dealing with words , figures and data.

7. Outsourcing of knowledge workers' jobs overseas is not a reality in the US.

8. Knowledge and information workers work at jobs that require thinking , brainpower ,

and decision making skills.

9. To be successful as a knowledge worker , one needs to be able to think critically,

make decisions , and communicate those decisions.

10. All workers , from executives to subordinates , need to think creatively and critically, but those far down the production line should not regard themselves as knowledge workers.