2011年ACCAF4-F9真题答案

2011年ACCA F4-F9真题答案

1.An individual is not automatically liable for every negligent act that he or she commits and in order to sustain an action in negligence it must be shown that the party at fault owed a duty of care to the person injured as a result of their actions.

Consequently, the onus is on the claimant to establish that the respondent owed them a duty of care.

The test for establishing whether a duty of care exists was initially set out in Donoghue v Stevenson (1932), the snail in the ginger beer bottle case. In putting forward the test to establish a duty of care Lord Atkin stated that:

‘You must take reasonable care to avoid acts and omissions which you could reasonably foresee would be likely to injure your neighbour. Who, then, in law is my neighbour? ... any person so closely and directly affected by my act that I ought reasonably to have them in contemplation as being so affected when I am directing my mind to the acts and omissions which are called in question.’

It can be seen that this neighbour test for deciding the existence of a duty of care is an objective, rather than a subjective one. It is not a matter of what the respondent actually considered, but what they ought to have considered. Nor does the test require the contemplation of the resultant effect on the specifi c individual injured, but merely requires that identity of a class of individuals who might be injured as a consequence of the respondent’s lack of care.

The idea of the neighbour, or proximity, test was extended in Hedley Byrne v Heller (1964), which established the possibility of liability for negligent misrepresentation causing economic loss, where a party gave inaccurate advice or information to another party, within a special relationship, and that party subsequently and reasonably relied on it.

The test in Donoghue v Stevenson was extended further in Anns v Merton LBC (1978), Lord Wilberforce introducing a two stage test for establishing the existence of a duty, as follows:

– Is there a suffi cient relationship of proximity or neighbourhood between the alleged wrongdoer and the person who has suffered damage such that, in the reasonable contemplation of the former, carelessness on his part may be likely to cause damage to the latter?

– If the fi rst question is answered in the affi rmative, are there then any considerations which ought to negate, reduce or limit the scope of the duty or the class of persons to whom it is owed or the damages to which a breach of duty may give rise?

The impact of Anns led to the expansion of negligence, as the policy reasons acted only to limit liability once a duty had been found to exist, as opposed to limiting the existence of the duty

itself. However, there was gradual criticism of, and retreat from the approach taken by Lord Wilberforce. Thus in Peabody Donation Fund v Sir Lindsay Parkinson & Co Ltd (1984), it was stressed that the proximity test had to be satisfi ed before a duty of care could be found to exist. The decision in Anns was eventually overruled by Murphy v Brentwood DC (1990).

In Caparo Industries plc v Dickman (1990), a three stage test for establishing a duty of care was recommended. This requires consideration of the following questions:

– Was the harm caused reasonably foreseeable?

– Was there a relationship of proximity between the defendant and the claimant?

– In all the circumstances, is it just, fair and reasonable to impose a duty of care?

As regards the fi nal element above see Marc Rich & Co v Bishop Rock Marine Co Ltd (The Nicholas H) (1996), for a subsequent application of the Caparo approach. In that case the House of Lords relied on policy reasons for not imposing a duty of care.

The present position appears to be that in establishing the existence of a duty of care in negligence, an incremental approach must be taken. The claimant must show that the defendant foresaw that damage would occur to the claimant, that is, that there was suffi cient proximity in time, space and relationship between the claimant and the defendant. In practical terms, foreseeability of damage will determine proximity in the majority of personal injury cases. The courts will then, where appropriate, consider whether it is just and reasonable to impose a duty and whether there are any policy reasons for denying or limiting the existence of a duty,for example, under the floodgates argument.

2.(a) The performance of the production director could be looked at considering each decision in turn.

The new wood supplier: The wood was certainly cheaper than the standard saving $5,100 on the standard the concern though might be poor quality. The usage variance shows that the waste levels of wood are worse than standard. It is possible that the lower grade labour could have contributed to the waste level but since both decisions rest with the same person the performance consequences are the same. The overall effect of this is an adverse variance of $2,400, so taking the two variances together it looks like a poor decision. As the new labour is trained it could be that the wood usage improves and so we will have to wait to be sure.

The impact that the new wood might have had on sales cannot be ignored. No one department within a business can be viewed in isolation to another. Sales are down and returns are up. This could easily be due to poor quality wood inputs. If SW operates at the high quality end of the market then sourcing cheaper wood is risky if the quality reduces as a result.

The lower grade of labour used: SW uses traditional manual techniques and this would normally require skilled labour. The labour was certainly paid less, saving the company $43,600 in wages. However, with adverse effi ciency and idle time of a total of $54,200 they actually cost the business money overall in the fi rst month. The effi ciency variance tells us that it took longer to produce the bats than expected. The new labour was being trained in April 2010 and so it is possible that the situation will improve next month. The learning curve principle would probably apply here and so we could expect the average time per bat to be less in May 2010 than it was in April 2010.

(b) Variance for May 2010:

Material price variance ($196,000/40,000 – 5) x 40,000 = $4,000 Fav

Material usage variance (40,000 – (19,200 x 2)) x $5/kg = $8,000 Adv

Labour rate variance ($694,000/62,000 – 12) x 62,000 = 50,000 Fav

Labour effi ciency variance (61,500 – 57,600) x 12 = 46,800 Adv

Labour idle time variance 500 x 12 = 6,000 Adv

Sales price variance (68 – 65) x 18,000 = 54,000 Adv

Sales volume contribution variance (18,000 – 19,000) x 22 = 22,000 Adv

3.(a) (i) Mice Ltd – Property business profit for the year ended 31 March 2010

(1) The enlargement of the car park is capital expenditure which cannot be deducted when calculating the property

business profit.

Tutorial note: Interest paid in respect of a loan used to purchase property is set off under the loan relationship rules.

(ii)Mice Ltd – Profits chargeable to corporation tax for the year ended 31 March 2010

￡

Property business profit 21,650

Loan interest (6,400 + 3,200 – 1,800) 7,800

Overseas income –

Chargeable gain 10,550

–––––––

40,000

Loss relief (s.393A) (40,000)

–––––––

Profits chargeable to corporation tax –

–––––––

Tutorial note: The overseas dividend is exempt. However, it is treated as franked investment income when calculatingthe applicable rate of corporation tax.

Mice Ltd – Profits chargeable to corporation tax for the periods ended 31 March 2007, 2008 and 2009

(1) There is no restriction to the amount of loss relief that can be claimed for the year ended 31 March 2009 as this is within the normal 12 month carry back period.

(2) For the period ended 31 March 2007 loss relief is restricted to ￡18,200 (50,000 – 31,800), being the balance of the ￡50,000 limit.

Tutorial note: The trading loss of ￡180,000 for the year ended 31 March 2010 is relieved as follows:

￡

Loss 180,000

Year ended 31 March 2010 (40,000)

Year ended 31 March 2009 (63,400)

Year ended 31 March 2008 (31,800)

Period ended 31 March 2007 (18,200)

––––––––

Unrelieved as at 31 March 2010 26,600

––––––––

(b) (1) For the three-month period ended 30 June 2009 group relief is restricted to the profit

of ￡28,000, as this is lower than the loss of ￡45,000 (180,000 x 3/12) for the corresponding period.

(2) For the year ended 30 June 2010 group relief is restricted to the loss of ￡135,000 (180,000 x 9/12) for the corresponding period, as this is lower than the corresponding profit of ￡168,000 (224,000 x 9/12).

(c) Equipment

(1) The first ￡50,000 of expenditure will qualify for the annual investment allowance at the rate of 100%, whilst the balance of expenditure will qualify for the first year allowance at the rate of 40%.

(2) Capital allowances will therefore be ￡60,000 (50,000 + (25,000 at 40%)).

Ventilation system

(1) The annual investment allowance will be available as above. The ventilation system will be integral to the factory, and so the balance of expenditure will only qualify for writing down allowances at the rate of 10%.

(2) Capital allowances will therefore be ￡52,500 (50,000 + (25,000 at 10%)).

(d) (1) The managing director’s additional income tax liability for 2009–10 will be ￡16,000 (40,000 at 40%).

(2) The additional employee’s Class 1 NIC will be ￡400 (40,000 at 1%).

(3) The additional employer’s Class 1 NIC will be ￡5,120 (40,000 at 12·8%).

4.(a) Dune – Income statement for the year ended 31 March 2010

$’000 Revenue (400,000 – 8,000 + 12,000 (w (i) and (ii))) 404,000 Cost of sales (w (iii)) (315,700)

––––––––– Gross profi t 88,300 Distribution costs (26,400) Administrative expenses (34,200 – 500 loan note issue costs) (33,700) Investment income 1,200 Profi t (gain) on investments at fair value through profi t or loss (28,000 – 26,500) 1,500 Finance costs (200 + 1,950 (w (iv))) (2,150)

––––––––– Profi t before tax 28,750 Income tax expense (12,000 – 1,400 – 1,800 (w (v))) (8,800)

–––––––––

Profi t for the year 19,950

––––––––– (b) Dune – Statement of fi nancial position as at 31 March 2010

Workings (fi gures in brackets in $’000)

(i) This appears to be a ‘cut off’ error in that Dune has invoiced goods that are still in inventory. The required adjustment is to remove the sale of $8 million (6,000 x 100/75) from revenue and trade receivables. No adjustment is required to cost of sales or closing inventory.

(ii) Construction contract:

(iii) Cost of sales

$’000

Per question 294,000

Construction contract (w (ii)) 9,600

Depreciation of leasehold property (see below) 1,500

Impairment of leasehold property (see below) 4,000

Depreciation of plant and equipment ((67,500 – 23,500) x 15%) 6,600

––––––––

315,700

––––––––

The leasehold property must be classed as a non-current asset held for sale from 1 October 2009 at its fair value less costs to sell. It must be depreciated for six months up to this date (after which depreciation ceases). This is calculated at $1·5 million (45,000/15 years x 6/12). Its carrying amount at 1 October 2009 is therefore $37·5 million (45,000 – (6,000 + 1,500)).

Its fair value less cost to sell at this date is $33·5 million ((40,000 x 85%) – 500). It is therefore impaired by $4 million (37,500 – 33,500).

(iv) The finance cost of the loan note, at the effective rate of 10% applied to the correct carrying amount of the loan note of $19·5 million is, $1·95 million (the issue costs must be deducted from the proceeds of the loan note; they are not an administrative expense). The interest actually paid is $500,000 (20,000 x 5% x 6/12); however, a further $500,000 needs to be accrued as a current liability (as it will be paid soon). The difference between the total finance cost of $1·95 million and the $1 million interest payable is added to the carrying amount of the loan note to give $20·45 million (19,500 + 950) for inclusion as a non-current liability in the statement of fi nancial position.

(v) Deferred tax

Provision required at 31 March 2010 (14,000 x 30%) 4,200 Provision at 1 April 2009 (6,000)

–––––––

Credit (reduction in provision) to income statement 1,800

–––––––

(vi) Property, plant and equipment

Property, plant and equipment (67,500 – 23,500 – 6,600) 37,400 Construction plant (12,000 – 3,000) 9,000

–––––––

46,400

–––––––

5.(a) An assurance engagement will involve three separate parties;

– The intended user who is the person who requires the assurance report.

– The responsible party, which is the organisation responsible for preparing the subject matter to be reviewed.

– The practitioner (i.e. an accountant) who is the professional who will review the subject matter and provide the

assurance.

A second element is a suitable subject matter. The subject matter is the data that the responsible party has prepared and which requires verifi cation.

Suitable criteria are required in an assurance engagement. The subject matter is compared to the criteria in order for it to be assessed and an opinion provided.

Appropriate evidence has to be obtained by the practitioner in order to give the required level of assurance.

An assurance report is the opinion that is given by the practitioner to the intended user and the responsible party.

(b) Materiality is defi ned as follows:

‘Misstatements, including omissions, are considered to be material if they, individually or in the aggregate, could reasonably be expected to infl uence the economic decisions of users taken on the basis of the fi nancial statements.’

In assessing the level of materiality there are a number of areas that should be considered. Firstly the auditor must consider both the amount (quantity) and the nature (quality) of any misstatements, or a combination of both. The quantity of the misstatement refers to the relative size of it and

the quality refers to an amount that might be low in value but due to its prominence could infl uence the user’s decision, for example, directors’ transactions.

In assessing materiality the auditor must consider that a number of errors each with a low value may when aggregated amount to a material misstatement.

The assessment of what is material is ultimately a matter of the auditors’ professional judgement, and it is affected by the auditor’s perception of the fi nancial information needs of users of the fi nancial statements.

In calculating materiality the auditor should also consider setting the performance materiality level. This is the amount set by the auditor, it is below materiality, and is used for particular transactions, account balances and disclosures.

As per ISA 320 materiality is often calculated using benchmarks such as 5% of profi t before tax or 1% of gross revenue. These values are useful as a starting point for assessing materiality.

6.(a) Calculation of cost of debt

After-tax interest payment = 9 x 0·7 = $6·30 per bond

After-tax cost of debt = 6 + [(8 – 6) x 7·75/(7·75 + 6·8)] = 6 + 1·1 = 7·1%

(b) YGV Co does not currently have any long-term debt and so the current weighted average cost of capital (WACC) is the same as the current cost of equity, which is 12%.

Current market capitalisation = 10m x $4·10 = $41 million

If the company issues $4m of bonds at par with an after-tax cost of debt of 7·1%, the WACC will be [(41m x 12) + (4m x 7·1)]/45m = 11·6%

The effect of the bond issue is therefore to reduce the WACC from 12% to 11·6% per year.

This calculation assumes that the current share price does not change as a result of the bond issue. In reality, the share price might change as a result of the change in financial risk. This calculation also assumes that the overdraft is not relevant in calculating the WACC, when in reality the size of the overdraft might make it a signifi cant factor.

Examiner’s note:

WACC calculations that include the overdraft are also acceptable.

(c) (i) Interest coverage ratio

Current interest = $4·5m x 5% = $225,000 per year

Current interest coverage ratio = 1m/0·225 = 4·4 times

Interest from bond issue = $4m x 9% = $360,000 per year

Interest on remaining overdraft = $0·5m x 5% = $25,000 per year

Total interest = 360,000 + 25,000 = $385,000 per year

Revised interest coverage ratio = 1m/0·385 = 2·6 times

(ii) Gearing

Market capitalisation of YGV plc = 10m shares x $4·10 = $41 million

Current gearing using market values, excluding overdraft = zero

Revised gearing using market values, excluding overdraft = 100 x (4,000/41,000) = 9·8% Current gearing using market values, including overdraft = 100 x (4,500/41,000) = 11·0% Revised gearing using market values, including overdraft = 100 x (4,500/41,000) = 11·0% Examiner’s note: full credit could have been obtained whether or not the overdraft had been included in the gearing calculations.

(d) Interest coverage ratio

The current interest coverage ratio of 4·4 times is just over half of the sector average value of 8 times, although before the fall in profi t it was 22 times. As a result of the bond issue, the interest coverage ratio would fall to 2·6 times, which is a dangerously low level of cover. Gearing

Whether the bond issue has an effect on gearing depends on whether the gearing calculation includes the overdraft. If the overdraft is excluded, gearing measured by the debt/equity ratio on a market value basis increases from zero to 9·8%. If the overdraft is included, there is no change in gearing, since the bond issue replaces an equal amount of the overdraft. Given the sector average debt/equity of 10%, there does not appear to be any concerns about gearing as a result of the bond issue.

Security

It is very likely that the bond issue would need to be secured against the tangible non-current assets of YGV Co, especially in light of the recent decline in profi tability. However, the bond issue is for $4 million while the tangible non-current assets of YGV Co have a value of only $3 million. It is not known whether the intangible non-current assets can be used as security, since their nature has not been disclosed.

Advisability of using the bond issue to reduce the overdraft

Considering the signifi cant decrease in the interest coverage ratio as a result of the bond issue and the lack of tangible non-current assets to offer as security, it appears that the proposed bond issue cannot be recommended and would probably be unsuccessful. YGV Co should therefore consider alternative sources of finance in order to reduce the overdraft.

Alternative sources of finance

Given the recent fall in profi t before interest and tax from $5 million to $1 million, any potential investor would initially seek reassurances that YGV Co would continue to be a viable business. The reason for the decline in profi tability needs to be determined and the longer-term sustainability of the company needs to be confi rmed before further fi nancing is considered. If longer-term viability is assured, the need for further finance could be reduced by taking measures to reduce costs and increase income, for example through improved working capital management. If the company pays dividends, consideration could be given to reducing or passing the dividend in order to increase the flow of retained earnings in the company.

Given the problems with interest coverage and security, and the lack of availability of further overdraft finance, equity finance is the fi rst alternative choice that could be considered. While no information has been provided on recent share price changes or on the dividend policy of YGV Co, existing shareholders could be consulted about a rights issue. Using a discount to the current market price of 20% gives a rights issue price of $3·28. A 1 for 8 rights issue at this price would raise $4·1 million, increasing the interest coverage ratio to 50 (1m/0·02m) if the proceeds were used to reduce the overdraft to $400,000.

If shares were offered to new shareholders, the dilution of existing ownership and control would be small, given that $4 million is only 9% of $45 million (41 + 4). New shareholders would be unlikely to invest, however, if no dividend were on offer.

Sale and leaseback would not raise suffi cient finance, given that tangible non-current assets are only $3 million, but this avenue could be explored in conjunction with another source of finance. Other finance sources that could be considered include convertible bonds or bonds with warrants attached. Improved working capital management could also decrease the amount of finance required.

参与ACCA考试的考生可按照复习计划有效进行，另外高顿网校官网ACCA考试辅导高清课程已经开通，还可索取ACCA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。更多详情可登录高顿网校官网或关注高顿网校微信咨询。

2011年临床执业医师第二单元真题附答案

2011年临床执业医师第二单元真题附答案第二单元 1. 十二指肠高选择术—减少复发率 2. 降结肠癌早期表现——习惯与粪便改变 3. 肾癌表现——高血压 4. 溃疡性结肠炎并发——低血钾 5. 颈部急性蜂窝织炎并发症——呼吸困难 6. 克罗恩病不包括——裂隙样 7. 伤寒——白细胞升高 8. 胆囊动脉——肝右动脉 9. 腹部损伤穿刺阳性率——90% 10. 肝性脑病血液化验指标——血氮 11. 老年男性腹外疝——腹股沟直疝 12. 肠易激综合征——便前痛 13. 传染病病原学检查——检测特异病原体

14. 蜘蛛痣常见——上胸部 15. 胰腺炎病因——胆道系统疾病 16. 恶性肿瘤化疗疗效——肾母细胞瘤 17. 肾积水肾功能及梗阻程度检查——逆行肾盂造影 18. 传染病隐形传染——在传染病中少见 19. 汇入门静脉的血流脾血液占——20% 20. T3期多发膀胱肿瘤治疗——经尿道膀胱 21. 家族性息肉首选——肛门镜下显微 22. 肛门截石位肛裂好发——6点 23. 钩端螺旋体病原——青霉素 24. 创伤后人体代谢变化——蛋白少/糖增加/脂增加 25. 病因不明的急性腹膜炎手术切口——左肋下 26. 原发肝癌常见淋巴转移——肝门 27. 乳腺癌局部表现预后差——皮肤呈桔皮样 28. 细菌肝脓肿致病菌常侵入——门静脉

29. 胃食管反流患者定期——BARRETT食管 30. 外科治疗肝硬化门脉高压重点——治疗和预防出血 31. 腹部闭合伤导致腹膜炎最晚的——回肠 32. 急性阑尾炎/阑尾尖端指向——腹肌紧张度增加 33. 急性胰腺炎血清淀粉酶——48小时 34. 肾盂结石静脉造影显示右肾积水功能正常首选——药物治疗 35. 判断疝是否绞窄依据——疝内容物是否有血循环 36. 需要治疗的无症状菌尿——糖尿病 37. 肥皂刷手需将上肢——10cm 38. 男性充盈尿失禁——前列腺增生 39. 引起急性尿潴留病因——良性前列腺增生 40. 红斑狼疮最有价值抗体——抗核抗体 41. 慢性肾脏病继发甲旁抗——高磷血症 42. 确诊反流性食管炎——食管酸检测异常 43. 胆碱酯酶复活剂——与阿托品

2011年案例试题及答案

2011年度全国注册安全工程师执业资格考试试卷安全生产事故案例分析 中华人民共和国 人事考试中心制 人力资源和社会保障部 二O 一一年七月

一、A焦化厂为民营企业，从业人员1000人，2009年发生生产安全事故2起、造成2人轻伤。该厂因精苯工业废水兑水稀释后外排，被环保部门责令整改。该厂采取的措施是将废水向煤堆喷洒，这样既仰制了扬尘，又避免了废水外排。为防止相关事故发生，该厂于2009年5月20日制定实施了《A焦化厂精苯污水喷洒防尘管理办法》。 2011年5月11日15时20分许，A厂备煤工甲、乙在进行胶带输送机巡检作业时闻到强烈异味，随后两人分别前往不同部位查找原因。15时38分，乙听到从甲的方向传来一声闷响，气浪迎面扑来，发现通廊部分坍塌。乙立即呼救。厂领导接到报告后，迅速组织对胶带输送机通廊坍塌现场进行搜救，在胶带输送机通廊北端发现甲倒在废墟中。甲头部有明显外伤，身上大面积烧伤，经医务人员确认已经死亡。 事故调查确认，此次事故为1号煤仓内苯蒸汽爆炸事故。在含苯废水向煤场内煤堆喷洒1年后，废水管道断裂，废水从管道断裂处流入煤堆底部，经胶带输送机运输，大量含苯煤粉进入1号煤仓，从含苯煤粉中挥发出的低浓度苯蒸汽积累、聚集达到爆炸极限，遇到点火源后引起爆炸。 根据以上场景，回答下列问题（共14分，每题2分，1~3题为单选题，4~7题为多选题）： 1、根据《中华人民共和国安全生产法》关于安全生产管理机构设置及安全管理人员配备的规定，A厂（） A.可以只配备兼职安全生产管理人员。 B.可以委托注册安全工程师事务所代管企业安全生产。 C.可以委托具有安全评价资质的评价机构代管企业安全生产。 D.应当设置安全生产管理机构或配备专职安全生产管理人员 E.可以委托具有注册安全工程师职业资格的个人代管企业安全生产。 2、A厂招收新从业人员，新上岗的从业人员安全培训时间不得少于（）学时 A.12 B.24 C.36 D.48 E.72 3、A厂2009年百万工时伤害率（） A.1 B.2 C.3 D.4 E.5 4、根据注册安全工程师管理规定，作为A厂的注册安全工程师，可从事的安全生产工作包括（） A、参与本厂组织的事故调查 B、参与本厂厂内隐患排查治理 C、进行本厂员工职业病鉴定 D、参与本厂员工安全培训 E、为本厂选用和发放劳动防护用品 答案：ABDE。解析： 第十九条生产经营单位的下列安全生产工作，应有注册安全工程师参与并签署意见： （一）制定安全生产规章制度、安全技术操作规程和作业规程； （二）排查事故隐患，制定整改方案和安全措施； （三）制定从业人员安全培训计划； （四）选用和发放劳动防护用品； （五）生产安全事故调查； （六）制定重大危险源检测、评估、监控措施和应急救援预案； （七）其他安全生产工作事项。 5、根据生产事故调查和处理条例，该起事故的调查，下列说法正确的是（） A、由A厂所在地县级人民政府国资委组织调查 B、由A厂所在地县级人民政府安全生产监督管理部门组织调查 C、由A厂所在地县级人民政府环境部门组织调查 D、可邀请相关专家作为调查组成员参与事故调查 E、A厂上级主管部门、工会参与事故调查 答案：BDE。事故调查组成员有关人民政府、安全生产监督管理部门、负有安全生产监督管理职责的部门、工会、公安机关、监察机关。可以邀请人民检察院参与事故调查。还可以聘请专家参与事故调查。从题目来看，国资委（如果属于国有企业）和环保部门可以参加事故调查，绝对不可能组织事故调查。 6、A厂工作场所存在的职业性有害因素包括（）

2011年英语专业八级真题完整答案及详细解析word版

TEST FOR ENGLISH MAJORS (2011) GRADE EIGHT TIME LIMIT: 195 MIN PART I LISTENING COMPREHENSION SECTION A MINI-LECTURE In this section you will hear a mini-lecture. You will hear the lecture ONCE ONL Y. While listening, take notes on the important points. Your notes will not be marked, but you will need them to complete a gap-filling task after the mini-lecture. When the lecture is over, you will be given two minutes to check your notes, and another ten minutes to complete the gap-filling task on ANSWER SHEET ONE. Some of the gaps may require a maximum of THREE words. Make sure the word(s) you fill in is (are) both grammatically and semantically acceptable. You may refer to your notes while completing the task. Use the blank sheet for note-taking. Now, listen to the mini-lecture. Classifications of Cultures According to Edward Hall, different cultures result in different ideas about the world. Hall is an anthropologist. He is interested in relations between cultures. I. High-context culture A. feature - context: more important than the message - meaning: (1)__________ i.e. more attention paid to (2) ___________ than to the message itself B. examples - personal space - preference for (3)__________ - less respect for privacy / personal space - attention to (4)___________ - concept of time - belief in (5)____________ interpretation of time - no concern for punctuality - no control over time II. Low-context culture A. feature - message: separate from context - meaning: (6)___________ B. examples - personal space - desire / respect for individuality / privacy - less attention to body language

2011年1月全国自考《财务报表分析(一)》试题及答案

2011年1月全国高等教育自学考试 《财务报表分析（一）》试题及答案 课程代码：00161 一、单项选择题(本大题共20小题，每小题1分，共20分) 在每小题列出的四个备选项中只有一个选项是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。 1.信息供给差异的主要来源是( ) A.强制性披露信息 B.自愿性披露信息 C.表内披露信息 D.表外披露信息 答案：B 见教材P9 2.目标标准一般可用于( ) A.外部分析 B.内部分析 C.行业分析 D.趋势分析 答案：B 见教材P7 3.资产负债表质量分析是对( ) A.财务状况质量分析 B.财务成果质量分析 C.现金流量运转质量分析 D.产品质量分析 答案：A 见教材P29 4.反映利润质量较高的事项是( ) A.利润的含金量较低 B.利润没有较多的现金支撑 C.利润来源于未来持续性较强的业务 D.利润来源于未来具有可预测性的业务 答案：C 见教材P75 5.下列关于每股收益指标的说法，正确的是( ) A.每股收益对每个企业来说都是分析盈利能力的重要指标 B.每股收益既反映盈利能力也反映风险 全国2011年1月自学考试财务报表分析(一)试题 1

C.每股收益的下降反映企业盈利能力的降低 D.不同行业的每股收益具有一定的差异，每股收益的分析应在行业内进行 答案：D 每股收益是对上市公司盈利能力分析的重要指标，非上市公司可能不适用，故A 不正确；每股收益不反映风险，B不正确；由于企业派发股票股利、拆股等会增加普通股的数量，减少每股收益，但由于所有者权益总额并未发生变化，并不意味着企业的盈利能力下降，故C不正确。见教材P219-220 6.影响应收账款坏账风险加大的因素是( ) A.账龄较短 B.客户群分散 C.信用标准严格 D.信用期限较长 答案：D 7.如果流动比率大于1，则下列结论成立的是( ) A.速动比率大于1 B.现金比率大于1 C.营运资金大于零 D.短期偿债能力有保障 答案：C 流动比率大于1，意味着流动资产大于流动负债，营运资金=流动资产-流动负债，故选C 8.下列各项中，不影响 ．．．应收账款周转率指标使用价值的因素是( ) A.销售折让与折扣的波动 B.季节性经营引起的销售额波动 C.大量使用分期收款结算方式 D.大量使用现金结算的销售 答案：D大量使用现金结算的销售不涉及到应收账款 9.能够反映企业利息偿付安全性的最佳指标是( ) A.利息保障倍数 B.流动比率 C.净利息率 D.现金流量利息保障倍数 答案D 10.某公司每股净资产为2，市净率为4，每股收益为0.5，则市盈率等于( ) A.20 B.16 C.8 D.4 答案：B 市净率=每股市价/每股净资产=4，而每股净资产=2，每股市价=4×2=8 ，市盈率=每股市价/每股收益=8/0.5=16 11.下列各项中，与企业盈利能力分析无关 ．．的指标是( ) A.总资产收益率 B.股利增长率 全国2011年1月自学考试财务报表分析(一)试题 2

英语二2011年真题及答案

2011年全国硕士研究生入学统一考试英语(二)试题 Section I Use of English Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points) The Internet affords anonymity to its users, a blessing to privacy and freedom of speech. But that very anonymity is also behind the exploration of cyber-crime that has __1__ across the Web. Can privacy be preserved __2__ bringing safety and security to a world that seems increasingly __3__ ? Last month, Howard Schmidt, the nation's cyber-czar, offered the federal government a __4__ to make the web a safer place-a "voluntary trusted identity" system that would be the high-tech __5__ of a physical key, a fingerprint and a photo ID card, all rolled __6__ one. The system might use a smart identity card, or a digital credential __7__ to a specific computer, and would authenticate users at a range of online services. The idea is to __8__ a federation of private online identity systems. Users could __9__ which system to join, and only registered users whose identities have been authenticated could navigate those systems. The approach contrasts with one that would require an Internet driver's license __10__ by the government. Google and Microsoft are among companies that already have these "single sign-an" systems that make it possible for users to __11__ just once but use many different services. __12__ , the approach would create a "walled garden" in cyberspace, with safe "neighborhoods" and bright " streetlights" to establish a sense of a __13__ community. Mr. Schmidt described it as a "voluntary ecosystem" in which "individuals and organizations can complete online transactions with __14__ , trusting the identities of each other and the identities of the infrastructure ___15___ which the transaction runs. " Still, the administration's plan has ___16___ privacy rights activists. Some applaud the approach; others are concerned. It seems clear that such a scheme is an initiative push toward what would ___17___ be a compulsory Internet "driver's license" mentality. The plan has also been greeted with ___18__ by some computer security experts, who worry that the "voluntary ecosystem" envisioned by Mr. Schmidt would still leave much of the Internet __19__ They argue that all Internet users should be __20__ to register and identify themselves, in the same way that drivers must be licensed to drive on public roads. 1. [A] swept [B] skipped [C] walked [D] ridden 2. [A] for [B] within [C] while [D] though 3. [A] careless [B] lawless [C] pointless [D] helpless 4. [A] reason [B] reminder [C] compromise [D] proposal 5. [A] information [B] interference [C] entertainment [D] equivalent 6. [A] by [B] into [C] from [D] over 7. [A] linked [B] directed [C] chained [D] compared 8. [A] dismiss [B] discover [C] create [D] improve

2011年高考理综试题及答案新课标(辽宁卷)

2011年普通高等学校招生全国统一考试(辽宁卷） 理科综合能力测试 本是卷分第Ⅰ卷（选择题）和第Ⅱ卷（非选择题）两部分第Ⅰ卷第1页至第5页， 第Ⅱ卷第6页至第12页。全卷满分300分 1．答题前，考生务必将自己的准考证号、姓名填写在答题卡上。考生要认真核对答题卡上所粘贴的条形码中“准考证号、姓名、考试科目”与考生本人准考证 号、姓名是否一致。 2．答第Ⅰ卷时，每小题选出答案后，用2B铅笔把答题卡上对应题目的答案标号涂黑。如需改动，用橡皮擦擦干净后，再选涂其他答案标号。答第Ⅱ卷卷时， 必须使用0．5毫米的黑色墨水签字笔在答题卡上书写，要求字体工整、笔迹 清晰。作图题可先用铅笔在答题卡规定的位置绘出，确认后再用0．5毫米的 黑色墨水签字笔描清楚。必须在题号所指示的答题区域作答，超出答题区域书 写的答案无效，在试题卷、草稿纸上答题无效。 3．考试结束，监考员将将试题卷和答题一并收回。 第Ⅰ卷（选择题共120分） 本试卷共21小题，每小题6分，共126分。合题目要求的。 以下数据可供解题时参考： 相对原子质量（原子量）：H 1 C 12 B 11 N 14 O 16 Na 23 S 32 Cl 35．5 Ca 40 Cu 64 一、选择题：本大题共13小题，每小题6分。在每小题给出的四个选项中，只有一 项是符合题目要求的。 1．将人的红细胞放入4℃蒸馏水中，一段时间后红细胞破裂，主要原因是 A．红细胞具有水溶性B．红细胞的液泡体积增大 C．蒸馏水大量进入红细胞D．低温时红细胞膜流动性增大 2．甲、乙两种酶用同一种蛋白酶处理，酶活性与处理时间 的关系如下图所示。下列分析错误的是 A．甲酶能够抗该种蛋白酶降解 B．甲酶是不可能具有催化功能的RNA C．乙酶的化学本质为蛋白质 D．乙酶活性的改变是因为其分子结构的改变 3．番茄幼苗在缺镁的培养液中培养一段时间后，与对照组 相比，其叶片光合作用强度下降，原因是 A．光反应强度升高，暗反应强都降低 B．光反应强度降低，暗反应强都降低 C．反应强度不变，暗反应强都降低 D．反应强度降低，暗反应强都不变 4．取紫色洋葱外表皮，分为两份，假定两份外表皮细胞的大小、数目和生理状态一致，一份在完全营养液中浸泡一段时间，浸泡后的外表皮称为甲组；另一份在蒸 馏水中浸泡相同的时间，浸泡后的外表皮称为乙组。然后，两组外表皮都用浓度

2011年英语专业四级真题及答案

“Congratulations, Mr. Cooper. It?s a girl.” Fatherhood is going to have a different meaning and (31) a different response from every man who hears these words. Some feel (32) when they receive the news, (33) others worry, wondering whether they will be good father. (34) there are some men who like children and may have had (35) experience with them, others do not particularly (36) children and spend little time with them. Many fathers and mothers have been planning and looking forward to children for some time. (37) other couples, pregnancy was an accident that both husband and wife have (38) willingly or unwillingly. Whatever the (39) to the birth of a child, it is obvious the shift from the role of husband to (40) of a father is a difficult task. (41) , unfortunately, few attempts have been made to (42) fathers in this resocialization (43) . Although numerous books have been written about mothers, (44) recently has literature focused on the (45) of a father. It is argued that the transition to the father's role, although difficult, is not (46) as great as the transition the wife must (47) to the mother's role. The mother's role seems to require a complete (48) in daily routine. (49) , the father?s role is less demanding and (50) . 31. A. bring down B. bring forth C. bring off D. bring in 32. A. emotional B. sentimental C. bewildered D. proud 33. A. while B. when C. if D. as 34. A. When B. If C. Although D. Yet 35. A. considerate B. considerable C. considering D. considered 36. A. care about B. care of C. care with D. care for 37. A. For B. Of C. From D. Upon 38. A. received B. taken C. accepted D. obtained 39. A. reply B. reaction C. readiness D. reality 40. A. what B. this C. one D. that 41. A. As a result B. For example C. Yet D. Also 42. A. educate B. cultivate C. inform D. convert 43. A. step B. process C. point D. time 44. A. / B. just C. quite D. only 45. A. role B. work C. career D. position 46. A. a little B. just C. nearly D. almost 47. A. take B. make C. carry D. accept 48. A. transformation B. realization C. socialization D. reception 49. A. In addition B. Above all C. Generally D. However 50. A. current B. immediate C. present D. quick TEXT A We have a crisis on our hands. You mean global warning? The world economy? No, the decline of reading. People are just not doing it anymore, especially the young. Who?s responsible? Actually, it?s more like, What is responsible? The Internet, of course, and everything that comes with it —Facebook, Twitter (微博). You can write your own list. There?s been a warning about the imminent death of literate civilization for a long time. In the 20th century, first it was the movies, then radio, then television that seemed to spell doom for the written world. None did. Reading survived; in fact it not only survived, it has flourished. The world is more literate than ever before —there are more and more readers, and more and more books. The fact that we often get our reading material online today is not something we should worry over. The electronic and digital revolution of the last two decades has arguably shown the way forward for reading and for writing. Take the arrival of e-book readers as an example. Devices like Kindle make reading more convenient and are a lot more environmentally friendly than the traditional paper book.

全国自考2011年1月03708中国近代史纲要真题及答案

2011年1月高等教育自学考试全国统一命题考试 中国近现代史纲要试题 课程代码：03708 一、单项选择题（本大题共30小题，每小题1分，共30分） 在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。 1.太平天国由盛而衰的转折点是( D ) A.永安建制 B.长沙战役 C.北伐失利 D.天京事变 2.1861年，清政府设立的综理洋务的机关是( A ) A.总理各国事务衙门 B.江南制造总局 C.外务部 D.轮船招商局 3.1898年，张之洞发表的对抗维新变法的著作是( D ) A.《新学伪经考》 B.《孔子改制考》 C.《仁学》 D.《劝学篇》 4.1915年9月在上海创办《青年》杂志的是( B ) A.李大钊 B.陈独秀 C.胡适 D.鲁迅 5.中国近代史上第一次彻底反帝反封建的革命运动是( B ) A.辛亥革命 B.五四运动 C.五卅运动 D.国民革命 6.以第一次国共合作为基础的国民革命统一战线正式形成的标志是( C ) A.中共二大的召开 B.中共三大的召开 C.中国国民党一大的召开 D.中国国民党二大的召开 7.1925年至1926年间，中国工人坚持16个月之久的罢工斗争是( D ) A.香港海员罢工 B.安源路矿工人罢工 C.京汉铁路工人罢工 D.省港罢工 8.1928年10月，国民党中央常务委员会通过了( D ) A.《中华民国临时约法》 B.《中华民国约法》 C.《军政纲领》 D.《训政纲领》 9.1928年12月，在东北宣布“服从国民政府，改易旗帜”的是( A ) A.张学良 B.张作霖 C.冯国璋 D.冯玉祥 10.1930年8月，邓演达领导成立的中间党派是( A ) A.中国国民党临时行动委员会 B.中国青年党 C.中国国家社会党 D.中国国民党革命委员会 11.1931年11月，中国共产党在江西瑞金召开的重要会议是( C ) A.中共六届四中全会 B.红四军第九次党的代表大会 C.中华苏维埃第一次全国代表大会 D.赣南会议 12.1934年中国工农红军第五次反“围剿”斗争失败后，率先开始战略转移的是 ( B )

2011年6月应用能力B级真题(附答案)

2011年6月B级考试全真试题 Part II Vocabulary & Structure (15 minutes) Directions: This part is to test your ability to use words and phrases correctly to construct meaningful and grammatically correct sentences. It consists of 2 sections. Section A Directions: There are 10 incomplete statements here. You are required to complete each statement by choosing the appropriate answer from the 4 choices marked A, B, C and D. You should mark the corresponding letter on the Answer Sheet with a single line through the center. 16. To ______ the truth, I really didn't know anything about yesterday's meeting. A. do B. tell C. put D. take 17. Your sales methods will depend ______ the customers with whom you deal. A. with B. on C. in D. for 18. We support the view that poor management will ______ business failure. A. break up B. take in C. lead to D. put off' 19. In recent years, there have been over 30 foreign companies ______ business in this city. A. doing B. do C. to do D. done 20. It is easy to get the software we need ______ the market is small. A. as if B. so that C. although D. until 21. By the end of this year, they ______ a new program in Europe. A. had started B. start C. are starting D. will have started 22. Language learning is a slow process, which ______ a lot of effort, time and patience. A. requires B. leaves C. pays D. offers 23. More than 100 people died ______ the earthquake in that area. A. in ease of B. as a result of C. in addition to D. on the basis of 24. Mike has already put forward his suggestion ______ a production plan should be completed next week. A. whom B. what C. which D. that 25. I am writing to apply for the ______ of Sales Manager advertised in last Friday's China Daily. A. business B. trade C. position D. operation Section B Directions: There are also 10 incomplete statements here. You should fill in each blank with the proper form of the word given in brackets. Write the word or words in the corresponding space on the Answer Sheet. 26. (general) ______ speaking, table manners vary from culture to culture. 27. The wallpaper pattern (design) ______ by a famous Chinese artist several years ago. 28. The program aims to let all the employees (understand) ______ the culture of the company. 29. The organization will start a (move) ______ to protect the environment next month. 30. They have already discussed the report (give) ______ by the department manager. 31. We will set up a factory in that country, which is rich in (nature) ______ resources. 32. Peter actually does a good job in keeping the store clean, which is not as (simple) ______ as it seems to be. 33. I really enjoy (work) ______ together with you, and thank you for your cooperation. 34. My first (impress) ______ of England was that it was a grey and rainy place.

2011年公共英语二级考试真题及答案

第一部分听力理解 略 第二部分英语知识运用 第一节单项填空 从A、B、C和D四个选项中,选出可以填入空白处的最佳选项。 1．-Your sister looks beautiful. Is she a model or a film star -______. She's a doctor. A．Whatever you say B．Forget about it C．You bet D．Far from it 2．I'11 send you my address______ I find somewhere to live. A．although B．as C．while D．once 3．-Who is late this time -______you ask Susan, of course. A．Could B．Can C．Need D．Would 4．Mack is very busy; he is a full-time student, while______ a part-time job. A．to hold B．being held C．held D．holding 5．-Harry treats his secretary badly. -Yes, he seems to think that she's the______ important person in the office. A．less B．least C．more D．most 6.Alice was about to______, when she suddenly found an answer to the question. A．make up B．look up C．turn up D．give up 7．It was a big celebration-______people gathered at the city square. A．five thousands B．five thousand C．thousands

2011年—2012年1月自考国贸真题及答案解析

全国2012年1月高等教育自学考试 国际贸易理论与实务试题 课程代码：00149 一、单项选择题(本大题共25小题，每小题1分，共25分) 在每小题列出的四个备选项中只有一个是最符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。 1．一国有丰裕的资本，故它应专门生产并出口资本密集型产品，持这种观点的理论是( ) A．要素禀赋说B．比较成本说 C．绝对成本说D．产品生命周期说 2．国际分工产生和发展的基础是( ) A．上层建筑B．资本流动 C．自然条件D．社会生产力 3．一定时期内，当一国的进口总额大于出口总额时称为( ) A．贸易顺差B．贸易平衡 C．贸易出超D．贸易入超 4．在商品价格下跌的情况下，加强了关税的保护作用的关税征收方式是( ) A．从量税B．从价税 C．混合税D．差价税 5．我国海关从1992年起采用的国际贸易商品分类体系是( ) A．《协调制度》B．《海关合作理事会税则目录》 C．《国际贸易标准分类》D．《海关税则目案》 6．在下列的进口许可证制度中，最具灵活性和隐蔽性的是( ) A．公开一般许可证B．特种进口许可证 C．有定额的进口许可证D．无定额的进口许可证 7．出口国政府减免出口商品的直接税的做法属于( ) A．出口直接补贴B．出口间接补贴 C．出口信贷D．出口行业产业政策 8．世界贸易组织实行的最惠国待遇是( ) A．有条件的最惠国待遇B．无条件的最惠国待遇 C．“美洲式”最惠国待遇D．“亚洲式”最惠国待遇 9．根据关税同盟理论，下列属于关税同盟的静态效应的是( ) A．贸易转移效应B．促进技术进步 C．加速经济成长D．刺激投资

2011年学位英语考试真题(附答案)

2011年学位英语考试试题 PartⅠ V ocabulary and Structure (25 points, 30 minutes) Directions: There are 50 incomplete sentences in this part. For each sentence there are four choices marked A), B), C) and D). Choose the ONE answer that best completes the sentence. Then mark the corresponding letter on the Answer Sheet with a single line through the center. 1．By 1929, Mickey Mouse was as popular ____ children as Coca Cola. A) for B) with C) to D) in 2．When you buy anything expensive, never forget to ask for the ____ from the shop. A) receipt B) trust C) render D) tale 3．The financial support is decided not only according to your GRE score, but also according to your ____ in college. A) intelligence B) policy C) performance D) statement 4．Professor Smith is also the ____ of the international program office. If you have any problem when you study here, you may go to him for help. A) detective B) president C) manager D) director 5．We do not have a ____ school in our institute. The highest degree we provide for the students is a B. A. and a B. S. . A) graduate B) high C) grade D) continue 6．Paper clips, drawing pins and safety-pins were ____ all over the floor. A) separated B) sprayed C) spilled D) scattered 7．I am writing ____ my mother to express her thanks for your gift. A) in memory of B) on behalf of C) with respect to D) on account of 8．In considering men for jobs in our firm, we give ____ to those with some experience. A) privilege B) advice C) prize D) preference 9．She is ____ a musician than her brother. A) much of B) much as C) more of D) more as 10．The assignments are too hard. I can't ____ the work. A) keep up with B) catch up with C) come up with D) put up with 11．Robert Spring, a 19th century forger, was so good at his profession that he was able to make his living for 15 years by selling ____ signatures of famous Americans. A) artificial B) genuine C) false D) natural 12．In 1890 there were many American cities and towns where part of a day's school instruction was conducted in language ____ English. A) more than B) other than C) except that D) except for 13．The problem will be discussed at length in the ____ Chapter. A) consequent B) latter C) late D) subsequent 14．They are members of the club by ____ of their great wealth. A) virtue B) way C) means D) word 15．The value of the industrial ____ dropped from about 70 billion dollars to slightly more than 31 billion. A) outcome B) outlook C) output D) outset 16．Scientists believe that color blindness is a(n) ____ defect, and there is no cure for it. A) retained B) inherited C) received D) infected 17．She was glad that her success would ____ for the women who would follow.