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A.name
B.seld.name
C.s.name
D.Student.name
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第1题
A. The statement executes successfully and returns the student ID and sum of all marks for each student who obtained more than the average mark in each subject.
B. The statement returns an error at the SELECT clause.
C. The statement returns an error at the WHERE clause.
D. The statement returns an error at the ORDER BY clause.
第2题
(a) In November 2010, Alexandra defaulted on an interest payment on an issued bond loan of $100 million repayable in 2015. The loan agreement stipulates that such default leads to an obligation to repay the whole of the loan immediately, including accrued interest and expenses. The bondholders, however, issued a waiver postponing the interest payment until 31 May 2011. On 17 May 2011, Alexandra felt that a further waiver was required, so requested a meeting of the bondholders and agreed a further waiver of the interest payment to 5 July 2011, when Alexandra was confident it could make the payments. Alexandra classified the loan as long-term debt in its statement of financial position at 30 April 2011 on the basis that the loan was not in default at the end of the reporting period as the bondholders had issued waivers and had not sought redemption. (6 marks)
(b) Alexandra enters into contracts with both customers and suppliers. The supplier solves system problems and provides new releases and updates for software. Alexandra provides maintenance services for its customers. In previous years, Alexandra recognised revenue and related costs on software maintenance contracts when the customer was invoiced, which was at the beginning of the contract period. Contracts typically run for two years.
During 2010, Alexandra had acquired Xavier Co, which recognised revenue, derived from a similar type of maintenance contract as Alexandra, on a straight-line basis over the term of the contract. Alexandra considered both its own and the policy of Xavier Co to comply with the requirements of IAS 18 Revenue but it decided to adopt the practice of Xavier Co for itself and the group. Alexandra concluded that the two recognition methods did not, in substance, represent two different accounting policies and did not, therefore, consider adoption of the new practice to be a change in policy.
In the year to 30 April 2011, Alexandra recognised revenue (and the related costs) on a straight-line basis over the contract term, treating this as a change in an accounting estimate. As a result, revenue and cost of sales were adjusted, reducing the year’s profits by some $6 million. (5 marks)
(c) Alexandra has a two-tier board structure consisting of a management and a supervisory board. Alexandra remunerates its board members as follows:
– Annual base salary
– Variable annual compensation (bonus)
– Share options
In the group financial statements, within the related parties note under IAS 24 Related Party Disclosures, Alexandra disclosed the total remuneration paid to directors and non-executive directors and a total for each of these boards. No further breakdown of the remuneration was provided.
The management board comprises both the executive and non-executive directors. The remuneration of the non-executive directors, however, was not included in the key management disclosures. Some members of the supervisory and management boards are of a particular nationality. Alexandra was of the opinion that in that jurisdiction, it is not acceptable to provide information about remuneration that could be traced back to individuals. Consequently, Alexandra explained that it had provided the related party information in the annual accounts in an ambiguous way to prevent users of the financial statements from tracing remuneration information back to specific individuals. (5 marks)
(d) Alexandra’s pension plan was accounted for as a defined benefit plan in 2010. In the year ended 30 April 2011, Alexandra changed the accounting method used for the scheme and accounted for it as a defined contribution plan, restating the comparative 2010 financial information. The effect of the restatement was significant. In the 2011 financial statements, Alexandra explained that, during the year, the arrangements underlying the retirement benefit plan had been subject to detailed review. Since the pension liabilities are fully insured and indexation of future liabilities can be limited up to and including the funds available in a special trust account set up for the plan, which is not at the disposal of Alexandra, the plan qualifies as a defined contribution plan under IAS 19 Employee Benefits rather than a defined benefit plan. Furthermore, the trust account is built up by the insurance company from the surplus yield on investments. The pension plan is an average pay plan in respect of which the entity pays insurance premiums to a third party insurance company to fund the plan. Every year 1% of the pension fund is built up and employees pay a contribution of 4% of their salary, with the employer paying the balance of the contribution. If an employee leaves Alexandra and transfers the pension to another fund, Alexandra is liable for, or is refunded the difference between the benefits the employee is entitled to and the insurance premiums paid. (7 marks)
Professional marks will be awarded in question 3 for clarity and quality of discussion. (2 marks)
Required:
Discuss how the above transactions should be dealt with in the financial statements of Alexandra for the year ended 30 April 2011.
第3题
Read the following article from a magazine and answer questions 19-25.
For questions 19-25, choose the correct answer A, B, C or D.
British universities, groaning under the burden of a huge increase in student numbers, are warning that the tradition of a free education is at risk. The universities have threatened to impose an admission fee on students to plug a gap in revenue if the government does not act to improve their finances and scrap some public spending cutbacks. The government responded to the universities&39; threat by setting up the most fundamental review of higher education for a generation, under a non-party troubleshooter, Sir Ron Dearing.
One in three school-leavers enters higher education, five times the number when the last review took place thirty years ago.
Everyone agrees a system that is feeling the strain after rapid expansion needs a lot more money -- but there is little hope of getting it from the taxpayer and not much scope for attracting more finance from business.
Most colleges believe students should contribute to tuition costs, something that is common elsewhere in the world but would mark a revolutionary change in Britain. Universities want the government to introduce a loan scheme for tuition fees and have suspended their own threatened action for now. They await Dearing&39;s advice, hoping it will not be too late -- some are already reported to be in financial difficulty.
As the century nears its end, the whole concept of what a university should be is under the microscope. Experts ponder how much they can use computers instead of classrooms, talk of the need for lifelong learning and refer to students as “consumers.”
The Confederation of British Industry, the key employers&39; organization, wants even more expansion in higher education to help fight competition on world markets from booming Asian economies. But the government has doubts about more expansion. The Times newspaper egress, complaining that quality has suffered as student numbers soared, with close tutorial supervision giving way to “mass production methods more typical of European universities.”
The chief concern of British universities is how to
A.tackle their present financial difficulty.
B.expand the enrollment to meet the needs of enterprises.
C.improve their educational technology.
D.put an end to the current tendency of quality deterioration.
Which of the following is the viewpoint of the Times newspaper?A.Expansion in enrollment is bound to affect the quality of British higher education.
B.British universities should expand their enrollment to meet the needs of industry.
C.European universities can better meet the needs of the modern world.
D.British universities should help fight competition on world markets.
What does "ponder" in the 6th paragraph possibly mean?A.Pick out
B.Prompt
C.Think about
D.Dwell
What was the percentage of high school graduates admitted to universities in Britain thirty years ago?A.20% or so.
B.About 15%.
C.Above 30%.
D.Below 10%.
We can learn from the passage that in BritainA.the government pays dearly for its financial policy.
B.universities are mainly funded by businesses.
C.higher education is provided free of charge.
D.students are ready to accept loan schemes for tuition.
What is the typical educational method of the British universities?A.There will be tutors who are responsible for the education of the students
B.The tutor will try to become the administrator of the university.
C.A lot of students will be supervised by one tutor when they are writing thesis.
D.The students are required to take some part-time jobs so as to enrich their experiences.
It can be inferred from the passage thatA.the British government will be forced to increase its spending on higher education
B.British employers demand an expansion in enrollment at the expense of quality
C.the best way out for British universities is to follow their European counterparts
D.British students will probably have to pay for their higher education in the near future
请帮忙给出每个问题的正确答案和分析，谢谢！
第4题
(a) pre-emption rights; (3 marks)
(b) rights issues; (3 marks)
(c) bonus issues. (4 marks)
第5题
M: Well. Thanks for having me back.
W: So let's take a look at some of the strongest academic schools. Reed College in Portland, Oregon scores highest marks. Why is it?
M: Reed College is a great school. (22) There are only 1,300 students, but it's a wonderful liberal arts school. We went directly to students, and they told us that their professors were great, both inside as well as outside the classroom.
W: About ten students per class?
M: Yeah! (22) It's averaged ten to one, student to faculty ratio. So it is certainly small and they pride themselves on their relationships with the professors.
W: All right! Ivy Leagues did very well in other categories as well, (23) like toughest schools to get into and top in that list, MIT was first, followed then by Yale, Princeton, and Harvard, second, third, and fourth respectively.
M: That's right.
W: (24) Students at Princeton University are happiest with their financial aid packages. So what are they doing differently?
M: One of the most aggressive policies that Princeton has put into place over the last couple of years is matching students aid packages, so that they need to be allowed to get that aid package for every student.
W: All right! Now speaking of beautiful campuses, Pepperdine scored top, right?
M: (25) It's a lovely campus, right on the beach.
22. Why does Reed College score highest marks?
23.Which school is the toughest to get into?
24.What makes the students at Princeton University the happiest ones?
25.What is the feature of Pepperdine?
(4)
A．Student to faculty ratio is big.
B．Students are critical to professors.
C．Good professors and small-scale classes.
D．The students' scores are surprising.
第6题
A
Not all anniversaries are landmarks. And yet, ten years after China joined the World Trade Organization, it is impossible to overlook the consequences of this momentous decision on the global economy.
Those present in 2001 will recall how difficult the negotiation process was, in fact, it was extraordinary that they even reached an agreement.
The US benefited from the deal but it was far from being the biggest winner. China scooped the largest prize. In areas such as agricultural goods, trade liberalization was nothing short of dramatic. By entering the WTO, Beijing could adopt aspects of international commercial law which would have been more difficult to introduce because of domestic constraints.
The sheer size of China's export market is the most powerful testimony to Beijing's success. But other countries benefited too. Since Beijing' s emergence on the stage of world trade, commerce between emerging markets has enjoyed a significant boost. It can only be a good thing that less developed countries are now trading with each other rather than relying only on Western partners.
B
As for the rich world, the accession of China to the WTO has created new challenges. Consumers have enjoyed cheap Chinese goods. At the same time, European and US companies have struggled to keep pace with ever stiffer competition.
There were also macroeconomic consequences. The low prices of Chinese imports meant that it was easier for central banks in developed countries to meet their inflation targets. This triggered the cuts in interest rates which, in turn, helped to cause an unsustainable credit boom. Now that the bubble has burst, the consequences of China's entry in the trade arena have become painfully apparent.
Ten years on, the future outlook remains mixed. Chinese trade policy still has not evolved sufficiently. Beijing is determined not to let its currency appreciate as it should do. Though there have been modest steps forward in its exchange rate policy, the world's economy is still far from seeing the problems associated with global imbalances resolved.
As for "win-win", well, China is certainly winning. In 2000 it was the world's seventh largest exporter and eighth largest importer of merchandise; in 2010 it was number one and two, respectively. But, as America's increasingly critical assessments of China' s WTO compliance suggests, those trading partners do not always feel like winners. During its relatively brief membership, the world' s second-largest economy has responded to 22 complaints-more than the next three put together.
C
The WTO Secretariat's China Trade Policy Review 2010 had the following summary. At a time of heightened trade tensions around the world as governments manage the economic consequences of last year' s global recession and 12 percent drop in world trade flows, this Trade Policy Review (TPR) of China has highlighted the valuable role that the WTO' s TPR Mechanism plays by increasing transparency, encouraging consultation and cooperation among WTO Members, and helping to avoid misunderstandings and, ultimately, trade disputes when trade frictions arise.
A well-functioning multilateral trading system has contributed considerably to China's sustainable economic growth and development. The global recession had a substantial adverse impact on China's economy as external demand fell sharply from the end of 2008.
The Government' s response of expansionary fiscal and monetary policies, including a Y4 trillion (1334 of 2008 GDP) stimulus package, helped China's economic growth to rebound in 2009 and made an important contribution to global recovery elsewhere, particularly in the Asia region.
D
The global economic crisis has reinforced China's determination to transform.its pattern of economic development, including through structural diversification, improving the functioning of the domestic capital market and strengthening social safety nets for the population. Looking ahead, as the Government pursues policies to increase the role of domestic demand in underwriting China' s growth and to encourage the expansion of the services sector, further liberalization of the trade and investment regimes is called for to foster competition and achieve more efficient allocation of resources in the economy.
There was widespread recognition of China's constructive role in resisting protectionist pressures and boosting global demand during the recent economic downturn, appreciation for China's stepped-up involvement in South-South trade and its duty-free scheme for imports from least-developed countries, and acknowledgment that China has continued the gradual liberalization of its trade and investment regimes, although several members felt that this had slowed down compared to its pace in earlier years.
Now match the statements (1-7) to the letter (A, B, C or B).
1. The accession to WTO helps China to make its commercial law more internationally viable.
2. The global economic crisis has made China's determination to transform. its pattern of economic development even stronger.
3. China has made efforts to adjust its foreign exchange rate but the western countries are still not satisfied.
4. As part of the stimulus package, Chinese government made the 4 trillion RMB investment decision towards the end of 2008.
5. It is widely recognized that China has enhanced its involvement in South-South trade and imported more goods from least-developed countries duty-free.
6. WTO's Trade Policy Review Mechanism plays a positive role in increasing transparency, encouraging consultation and cooperation among WTO Members.
7. China's entry to the WTO enabled European and American consumers to enjoy inexpensive Chinese goods, but their companies are meeting with more severe competition.
第7题
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文： Many teachers believe that the responsibility for learning lies with the students. If a long reading assignment is given, instructors expect students to be familiar with the information in the reading even if they do not discuss it in class or on a given examination. The ideal student is considered to be one who is motivated to learn for the sake of learning, not the one interested only in getting high marks.
When research is assigned, the professor expects the student to take the initiative and to complete the assignment with minimal guidance. It is the student's responsibility to find books, periodicals, and articles in the library. Professors do not have the time to explain how a university library works; they expect students, particularly graduate students, to be able to exhaust the reference sources in the library.
Professors will help students who need them, but prefer that their students not be overly depend on them. In the United States, professors have other duties besides teaching. Often they are responsible for administrative work within their departments. In addition, they may be obliged to publish articles and books. Therefore, the time a professor can spend with a student outside of class is limited. If a student has problems with classroom work, the student should either approach a professor during office hours or make an appointment.
(27)
A．For the completion of required assignments.
B．For passing given examinations.
C．For the good of gaining knowledge.
D．For the sake of high grades.
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