Even though it was only October, my students were already whispering about Christmas plans. With each passing day everyone became more __36__, waiting for the final school bell. Upon its _37____everyone would run for their coats and go home, everyone except DavidDavid was a small boy in ragged clothes. I had often _38___what kind of home life David had, and what kind of mother could send her son to school dressed so __39__ for the cold winter months, without a coat, boots, or gloves. But something made David __40__. I can still remember he was always __41____a smile and willing to help. He always __42__after school to straighten chairs and mop the floor. We never talked much. He__43___just simply smile and ask what else he could do, then thank me for letting him stay and slowly__44___homeWeeks passed and the __45___over the coming Christmas grew into restlessness until the last day of__46__before the holiday break. I smiled in ___47 __as the last of them hurried out the door. Turning around I saw David ___48___standing by my desk.“I have something for you ”he said and ____49____from behind his back a small box .__50___it to me, he said anxiously, “Open it ”I took the box from him ,thanked him and slowly unwrapped it. I lifted the lid and to my __51__saw nothing. I looked at David‘s smiling face add back into the box and said,“The box is nice ,David ,but it’s__52__”“Oh no it isn’t”said David.“It’s full of love. My mum told me before she died that love was something you couldn’t see or touch unless you know it’s there.”Tears filled my eyes ___53___Iooked at the proud dirty face that I had rarely given____54___to. After that Christmas, David and I became good friends and I never forgot the meaning ___55___the little empty box set on my desk36. A. anxious B. courageous C. serious D. cautious
Even though it was only October, my students were already whispering about Christmas plans. With each passing day everyone became more __36__, waiting for the final school bell. Upon its _37____everyone would run for their coats and go home, everyone except David
David was a small boy in ragged clothes. I had often _38___what kind of home life David had, and what kind of mother could send her son to school dressed so __39__ for the cold winter months, without a coat, boots, or gloves. But something made David __40__. I can still remember he was always __41____a smile and willing to help. He always __42__after school to straighten chairs and mop the floor. We never talked much. He__43___just simply smile and ask what else he could do, then thank me for letting him stay and slowly__44___home
Weeks passed and the __45___over the coming Christmas grew into restlessness until the last day of__46__before the holiday break. I smiled in ___47 __as the last of them hurried out the door. Turning around I saw David ___48___standing by my desk.
“I have something for you ”he said and ____49____from behind his back a small box .__50___it to me, he said anxiously, “Open it ”I took the box from him ,thanked him and slowly unwrapped it. I lifted the lid and to my __51__saw nothing. I looked at David‘s smiling face add back into the box and said,“The box is nice ,David ,but it’s__52__”
“Oh no it isn’t”said David.“It’s full of love. My mum told me before she died that love was something you couldn’t see or touch unless you know it’s there.”
Tears filled my eyes ___53___Iooked at the proud dirty face that I had rarely given____54___to. After that Christmas, David and I became good friends and I never forgot the meaning ___55___the little empty box set on my desk
36. A. anxious B. courageous C. serious D. cautious
相关考题：
4 Ryder, a public limited company, is reviewing certain events which have occurred since its year end of 31 October2005. The financial statements were authorised on 12 December 2005. The following events are relevant to thefinancial 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 itsdividend 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 ended31 October 2005. The shareholders are expected to approve it at a meeting on 10 January 2006, and adividend amount of $20 million will be paid on 20 February 2006 having been provided for in the financialstatements 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 madea loss of $9 million on the transaction in the group financial statements. As at 31 October 2005, Ryder had nointention of selling the subsidiary which was material to the group. The directors of Ryder have stated that therewere no significant events which have occurred since 31 October 2005 which could have resulted in a reductionin the value of Krup. The carrying value of the net assets and purchased goodwill of Krup at 31 October 2005were $20 million and $12 million respectively. Krup had made a loss of $2 million in the period 1 November2005 to 10 December 2005. (5 marks)(iii) Ryder acquired a wholly owned subsidiary, Metalic, a public limited company, on 21 January 2004. Theconsideration payable in respect of the acquisition of Metalic was 2 million ordinary shares of $1 of Ryder plusa further 300,000 ordinary shares if the profit of Metalic exceeded $6 million for the year ended 31 October2005. The profit for the year of Metalic was $7 million and the ordinary shares were issued on 12 November2005. The annual profits of Metalic had averaged $7 million over the last few years and, therefore, Ryder hadincluded an estimate of the contingent consideration in the cost of the acquisition at 21 January 2004. The fairvalue 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 fourbonus issue on 13 November 2005 which was applicable to the contingent shares issued. The directors areunsure 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 obtainedas a result of a default on a loan agreement by a third party and was valued at $20 million on that date foraccounting purposes which exactly offset the defaulted loan. The property is in a state of disrepair and Ryderintends 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 forsale’ at the year end under IFRS5 ‘Non-current Assets Held for Sale and Discontinued Operations’ but shown atthe net sale proceeds of $27 million. Property is depreciated at 5% per annum on the straight-line basis and nodepreciation 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 tenmillion shares. The SARs provide employees at the date the rights are exercised with the right to receive cashequal to the appreciation in the company’s share price since the grant date. The rights vested on 31 October2005 and payment was made on schedule on 1 December 2005. The fair value of the SARs per share at31 October 2004 was $6, at 31 October 2005 was $8 and at 1 December 2005 was $9. The company hasrecognised a liability for the SARs as at 31 October 2004 based upon IFRS2 ‘Share-based Payment’ but theliability 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 yearended 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)
2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financialyear ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional andpresentation currency is the dollar. A summary of the foreign currency activities is set out below:(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a sharecapital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equityof the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million eurosrespectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in itsfinancial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the yearended 31 October 2006. (8 marks)Required:Discuss the accounting treatment of the above transactions in accordance with the advice required by thedirectors.(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
These are their motives for doing it.A:reasonsB:excusesC:answersD:plans