China launched its second（）space flight in October 2005.AmanBmanedCmanningDmanned
China launched its second（）space flight in October 2005.
Aman
Bmaned
Cmanning
Dmanned
参考解析
略
相关考题：
–When is the National Day of China? –____________________. (A) It’s January 1st(B) It’s October 1st(C) It’s May 1st(D) It’s August 1st
Tibet, the second largest province of China, is ________ in uranium and underground thermal power. A.wealthyB.abundantC.adequateD.sufficient
When the statement was made, the plane ______.(A) was in the course of landing(B) had already landed(C) had just taken off(D) was in the middle of its flight
(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated inthe financial statements of Savage for the year ended 31 October 2005. (4 marks)
Additionally the directors wish to know how the provision for deferred taxation would be calculated in the followingsituations under IAS12 ‘Income Taxes’:(i) On 1 November 2003, the company had granted ten million share options worth $40 million subject to a twoyear vesting period. Local tax law allows a tax deduction at the exercise date of the intrinsic value of the options.The intrinsic value of the ten million share options at 31 October 2004 was $16 million and at 31 October 2005was $46 million. The increase in the share price in the year to 31 October 2005 could not be foreseen at31 October 2004. The options were exercised at 31 October 2005. The directors are unsure how to accountfor deferred taxation on this transaction for the years ended 31 October 2004 and 31 October 2005.(ii) Panel is leasing plant under a finance lease over a five year period. The asset was recorded at the present valueof the minimum lease payments of $12 million at the inception of the lease which was 1 November 2004. Theasset is depreciated on a straight line basis over the five years and has no residual value. The annual leasepayments are $3 million payable in arrears on 31 October and the effective interest rate is 8% per annum. Thedirectors have not leased an asset under a finance lease before and are unsure as to its treatment for deferredtaxation. The company can claim a tax deduction for the annual rental payment as the finance lease does notqualify for tax relief.(iii) A wholly owned overseas subsidiary, Pins, a limited liability company, sold goods costing $7 million to Panel on1 September 2005, and these goods had not been sold by Panel before the year end. Panel had paid $9 millionfor these goods. The directors do not understand how this transaction should be dealt with in the financialstatements of the subsidiary and the group for taxation purposes. Pins pays tax locally at 30%.(iv) Nails, a limited liability company, is a wholly owned subsidiary of Panel, and is a cash generating unit in its ownright. The value of the property, plant and equipment of Nails at 31 October 2005 was $6 million and purchasedgoodwill was $1 million before any impairment loss. The company had no other assets or liabilities. Animpairment loss of $1·8 million had occurred at 31 October 2005. The tax base of the property, plant andequipment of Nails was $4 million as at 31 October 2005. The directors wish to know how the impairment losswill affect the deferred tax provision for the year. Impairment losses are not an allowable expense for taxationpurposes.Assume a tax rate of 30%.Required:(b) Discuss, with suitable computations, how the situations (i) to (iv) above will impact on the accounting fordeferred tax under IAS12 ‘Income Taxes’ in the group financial statements of Panel. (16 marks)(The situations in (i) to (iv) above carry equal marks)
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)
(b) Write a letter to Joanne setting out the value added tax (VAT) registration requirements and advising onwhether or not she should or could register for VAT and if registered if she could recover the VAT suffered onthe consultancy fees and computer purchased in October 2005. (7 marks)
It was three years after the first satellite launching that a (spaceship) containing a man made a successful flight.选择能代替括号里的选项A、a space stationB、a space vehicleC、a space rocketD、a Spacelab
More people visit the Air and Space Museum honoring men and women who have pioneered flight and the exploration of space than _____ any other monument or museum in the entire country.A:visitB:to visitC:visitedD:visiting
China is the second _____ country in the world, next to Canada.A: largeB: largerC: largestD: largely
执行下列程序，显示的结果是______。first="china"second=""a=LEN(first)i=aDO WHILE i＞=1second=second+SUBSTR(first,i,1)i=i-1ENDDO?second
–When is the National Day of China –____________________. A.It’s January 1stB.It’s October 1stC.It’s May 1stD. It’s August 1st
You are attending a meeting on Microsoft Windows Meeting Space. At the same time, you attempt to join a second meeting also hosted on Windows Meeting space. The dialog box that allows you to join the second meeting fails to open. You need to join the second meeting.What should you do?（）A.AB.BC.CD.D
共用题干第二篇The Mir Space StationThe Russian Mir Space Station,which came down in 2001 at last after 15 years of pioneering the concept of long-term human space flight,is remembered for its accomplishments in the human space flight history.It can be credited with many firsts in space.During Mir's lifetime,Russia spent about US $4.2 billion to build and maintain the station.The Soviet Union launched Mir,which was designed to last from three to five years,on February 20, 1986,and housed 104 astronauts over 12 years and seven months,most of whom were not Russian.In fact, it became the first international space station by playing host to 162 people from 1 1 countries.From 1995 through 1998,seven astronauts from the United States took turns living on Mir for up to six months each.They were among the 37 Americans who visited the station during nine stopovers by space shuttles.The more than 400 million the United States provided Russian for the visits not only kept Mir operating,but also gave the Americans and their partners in the international station project valuable experience in long-term flight and multinational operations.A debate continues over Mir's contributions to science.During its existence,Mir was the laboratory for 23,000 experiments and carried scientific equipment,estimated to be worth $80 million,from many nations.Experiments on Mir are credited with a range of findings,from the first solid measurement of the ration of heavy helium（氦）atoms in space to how to grow wheat in space.But for those favouring human space exploration,Mir showed that people could live and work in space long enough for a trip to Mars.The longest single stay in space is the 437.7 days that Russian astronaut Valery Polyakov spent on Mir from 1994 to 1995.And Sergie Avdeyev accumulated 747.6 days in space in three trips to the space station.The longest American stay was that of Shannon Lucid,who spent 188 days aboard Mir in 1996.Despite the many firsts Mir accomplished,1997 was a bad year out of 15 for Mir.In 1997,an oxygen generator caught fire.Later,the main computer system broke down,causing the station to drift several times and there were power failures.Most of these problems were repaired,with American help and suppliers,but Mir's reputation as a space station was ruined.Mir's setbacks are nothing,though,when we compare them with its accomplishments.Mir was a tremendous success,which will be remembered as a milestone in space exploration and the space station that showed long-term human habitation in space was possible.But it's time to move on to the next generation.The International Space Station being built will be better,but it owes a great debt to Mir.What happened to Mir in 1997?A:It ran out of its fund.B:Its main computer system broke down.C:It was completely damaged by fire.D:Its reputation was ruined due to power failures.
共用题干第二篇The Mir Space StationThe Russian Mir Space Station,which came down in 2001 at last after 15 years of pioneering the concept of long-term human space flight,is remembered for its accomplishments in the human space flight history.It can be credited with many firsts in space.During Mir's lifetime,Russia spent about US $4.2 billion to build and maintain the station.The Soviet Union launched Mir,which was designed to last from three to five years,on February 20, 1986,and housed 104 astronauts over 12 years and seven months,most of whom were not Russian.In fact, it became the first international space station by playing host to 162 people from 1 1 countries.From 1995 through 1998,seven astronauts from the United States took turns living on Mir for up to six months each.They were among the 37 Americans who visited the station during nine stopovers by space shuttles.The more than 400 million the United States provided Russian for the visits not only kept Mir operating,but also gave the Americans and their partners in the international station project valuable experience in long-term flight and multinational operations.A debate continues over Mir's contributions to science.During its existence,Mir was the laboratory for 23,000 experiments and carried scientific equipment,estimated to be worth $80 million,from many nations.Experiments on Mir are credited with a range of findings,from the first solid measurement of the ration of heavy helium（氦）atoms in space to how to grow wheat in space.But for those favouring human space exploration,Mir showed that people could live and work in space long enough for a trip to Mars.The longest single stay in space is the 437.7 days that Russian astronaut Valery Polyakov spent on Mir from 1994 to 1995.And Sergie Avdeyev accumulated 747.6 days in space in three trips to the space station.The longest American stay was that of Shannon Lucid,who spent 188 days aboard Mir in 1996.Despite the many firsts Mir accomplished,1997 was a bad year out of 15 for Mir.In 1997,an oxygen generator caught fire.Later,the main computer system broke down,causing the station to drift several times and there were power failures.Most of these problems were repaired,with American help and suppliers,but Mir's reputation as a space station was ruined.Mir's setbacks are nothing,though,when we compare them with its accomplishments.Mir was a tremendous success,which will be remembered as a milestone in space exploration and the space station that showed long-term human habitation in space was possible.But it's time to move on to the next generation.The International Space Station being built will be better,but it owes a great debt to Mir.It can be inferred from the last paragraph that______.A:space exploration will not experience setbacksB:it is difficult for other space stations to exceed Mir's successC:Mir is the best long-term human habitation in space in historyD:multinational space operations are getting more accomplishments
共用题干第二篇The Mir Space StationThe Russian Mir Space Station,which came down in 2001 at last after 15 years of pioneering the concept of long-term human space flight,is remembered for its accomplishments in the human space flight history.It can be credited with many firsts in space.During Mir's lifetime,Russia spent about US $4.2 billion to build and maintain the station.The Soviet Union launched Mir,which was designed to last from three to five years,on February 20, 1986,and housed 104 astronauts over 12 years and seven months,most of whom were not Russian.In fact, it became the first international space station by playing host to 162 people from 1 1 countries.From 1995 through 1998,seven astronauts from the United States took turns living on Mir for up to six months each.They were among the 37 Americans who visited the station during nine stopovers by space shuttles.The more than 400 million the United States provided Russian for the visits not only kept Mir operating,but also gave the Americans and their partners in the international station project valuable experience in long-term flight and multinational operations.A debate continues over Mir's contributions to science.During its existence,Mir was the laboratory for 23,000 experiments and carried scientific equipment,estimated to be worth $80 million,from many nations.Experiments on Mir are credited with a range of findings,from the first solid measurement of the ration of heavy helium（氦）atoms in space to how to grow wheat in space.But for those favouring human space exploration,Mir showed that people could live and work in space long enough for a trip to Mars.The longest single stay in space is the 437.7 days that Russian astronaut Valery Polyakov spent on Mir from 1994 to 1995.And Sergie Avdeyev accumulated 747.6 days in space in three trips to the space station.The longest American stay was that of Shannon Lucid,who spent 188 days aboard Mir in 1996.Despite the many firsts Mir accomplished,1997 was a bad year out of 15 for Mir.In 1997,an oxygen generator caught fire.Later,the main computer system broke down,causing the station to drift several times and there were power failures.Most of these problems were repaired,with American help and suppliers,but Mir's reputation as a space station was ruined.Mir's setbacks are nothing,though,when we compare them with its accomplishments.Mir was a tremendous success,which will be remembered as a milestone in space exploration and the space station that showed long-term human habitation in space was possible.But it's time to move on to the next generation.The International Space Station being built will be better,but it owes a great debt to Mir.We can learn from the passage that the Mir Space Station______.A:was designed to last over 5 yearsB:played host to 7 astronauts from different countriesC:was visited only by AmericansD:was built by Russians
共用题干第二篇The Mir Space StationThe Russian Mir Space Station,which came down in 2001 at last after 15 years of pioneering the concept of long-term human space flight,is remembered for its accomplishments in the human space flight history.It can be credited with many firsts in space.During Mir's lifetime,Russia spent about US $4.2 billion to build and maintain the station.The Soviet Union launched Mir,which was designed to last from three to five years,on February 20, 1986,and housed 104 astronauts over 12 years and seven months,most of whom were not Russian.In fact, it became the first international space station by playing host to 162 people from 1 1 countries.From 1995 through 1998,seven astronauts from the United States took turns living on Mir for up to six months each.They were among the 37 Americans who visited the station during nine stopovers by space shuttles.The more than 400 million the United States provided Russian for the visits not only kept Mir operating,but also gave the Americans and their partners in the international station project valuable experience in long-term flight and multinational operations.A debate continues over Mir's contributions to science.During its existence,Mir was the laboratory for 23,000 experiments and carried scientific equipment,estimated to be worth $80 million,from many nations.Experiments on Mir are credited with a range of findings,from the first solid measurement of the ration of heavy helium（氦）atoms in space to how to grow wheat in space.But for those favouring human space exploration,Mir showed that people could live and work in space long enough for a trip to Mars.The longest single stay in space is the 437.7 days that Russian astronaut Valery Polyakov spent on Mir from 1994 to 1995.And Sergie Avdeyev accumulated 747.6 days in space in three trips to the space station.The longest American stay was that of Shannon Lucid,who spent 188 days aboard Mir in 1996.Despite the many firsts Mir accomplished,1997 was a bad year out of 15 for Mir.In 1997,an oxygen generator caught fire.Later,the main computer system broke down,causing the station to drift several times and there were power failures.Most of these problems were repaired,with American help and suppliers,but Mir's reputation as a space station was ruined.Mir's setbacks are nothing,though,when we compare them with its accomplishments.Mir was a tremendous success,which will be remembered as a milestone in space exploration and the space station that showed long-term human habitation in space was possible.But it's time to move on to the next generation.The International Space Station being built will be better,but it owes a great debt to Mir.What is the author's attitude toward Mir?A:Indifferent.B:Favorable.C:Ironic.D:Negative.
PART Ⅰ: INCOMPLETE SENTENCESDirections: This part of the test has incomplete sentences. Four words or phrases, marked (A), (B), (C), (D), are given beneath each sentence. You are to choose the one word or phrase that best completes the sentence. Then, on your answer sheet, find the number of the question and mark your answer.1. It is on October 1,2009 that the People's Republic of China ______ its 60th birthday.A. congratulatedB. keptC. remainedD. celebrated
共用题干The Race Into SpaceAmerican millionaire Dennis Tito will always be famous.He was the first tourist in space."I spent sixty years on Earth and eight days in space and from my viewpoint,it was two separate lives,"Tito explained.He loxed his time in space."Being in space and looking back at the earth is one of the most rewarding experi-ences a human being can have."This kind of experience isn't cheap.It cost$20 million.However,Tito achieved his dream,so he was happy."For me it was a life dream.It was a dream that began when I didn't have any money,"he told reporters.On 24th,April 2002,Mark Shuttleworth became the world's second space tourist.Shuttleworth is a South African businessman.At the age of twenty-eight,he also paid $20 million for the eight-day trip.Both Tito and Shuttleworth bought their tickets from a company called Space Adventures.The company has around 100 people already on their waiting list for flights into space.The spaceship to take them doesn't exist yet.Many of the customers are people who like adventure.They are the kind of people who also want to climb Mount Qomolangma.Other customers are people who love space.However,these people are worried.Because it's so expensive,only very rich people can go into space.They want space travel to be available to more people.That day may soon be here.InterOrbital Systems(IOS)plans to send up to four tourists a week into space.The tours will depart from an island in Tonga.The company promises a package that includes forty-five days of astronaut training in Russia and California,seven days in space and a vacation in Tonga,for $2 million.However,space flight is still very dangerous.Bill Readdy is NASA's deputy assistant administrator for space flight.He says that the chances of dying are about 1 in 500.Because of this,it may take time before space tourism really takes off.You might be able to go up,but will you come down?Bill Readdy thinks space flight is very dangerous.A:RightB:WrongC:Not mentioned
共用题干The Race Into SpaceAmerican millionaire Dennis Tito will always be famous.He was the first tourist in space."I spent sixty years on Earth and eight days in space and from my viewpoint,it was two separate lives,"Tito explained.He loxed his time in space."Being in space and looking back at the earth is one of the most rewarding experi-ences a human being can have."This kind of experience isn't cheap.It cost$20 million.However,Tito achieved his dream,so he was happy."For me it was a life dream.It was a dream that began when I didn't have any money,"he told reporters.On 24th,April 2002,Mark Shuttleworth became the world's second space tourist.Shuttleworth is a South African businessman.At the age of twenty-eight,he also paid $20 million for the eight-day trip.Both Tito and Shuttleworth bought their tickets from a company called Space Adventures.The company has around 100 people already on their waiting list for flights into space.The spaceship to take them doesn't exist yet.Many of the customers are people who like adventure.They are the kind of people who also want to climb Mount Qomolangma.Other customers are people who love space.However,these people are worried.Because it's so expensive,only very rich people can go into space.They want space travel to be available to more people.That day may soon be here.InterOrbital Systems(IOS)plans to send up to four tourists a week into space.The tours will depart from an island in Tonga.The company promises a package that includes forty-five days of astronaut training in Russia and California,seven days in space and a vacation in Tonga,for $2 million.However,space flight is still very dangerous.Bill Readdy is NASA's deputy assistant administrator for space flight.He says that the chances of dying are about 1 in 500.Because of this,it may take time before space tourism really takes off.You might be able to go up,but will you come down?IOS will send its tourists into space from Tonga.A:RightB:WrongC:Not mentioned
You are attending a meeting on Microsoft Windows Meeting Space. At the same time， you attempt to join a second meeting also hosted on Windows Meeting space. The dialog box that allows you to join the second meeting fails to open. You need to join the second meeting. What should you do？（）A、Join the second meeting by using Microsoft Office Live Meeting.B、Enable the Windows Media Player Network Sharing Service Windows Firewall exception.C、Click the Leave meeting option in the first meeting， and then join the second meeting. D、Open Windows Meeting Space， create a new meeting， and specify a password for others to use when they join the meeting.
单选题Air France carries out its Frequency Plus _____.Athrough its reduced ticket pricesBthrough its extensive network of partnersCby providing convenient flight schedulesDby offering excellent services on board
单选题China plans to double its gas use in the next decade ______.Ato bolster the sales of its natural gas.Bto cut pollution.Cto reduce its reliance on the imports.DAll of the above except (A).
单选题China launched its second（）space flight in October 2005.AmanBmanedCmanningDmanned