3 Seejoy is a famous football club but has significant cash flow problems. The directors a

第1题

（d) Player tradingAnother proposal is for the club to sell its two valuable players, Aldo

(d) Player trading

Another proposal is for the club to sell its two valuable players, Aldo and Steel. It is thought that it will receive a

total of $16 million for both players. The players are to be offered for sale at the end of the current football season

on 1 May 2007. (5 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

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第2题

As he has been in America for 3 years now, Hong Liang is for China（）

A.anxious

B.famous

C.responsible

D.homesick

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第3题

（c) Issue of bondThe club proposes to issue a 7% bond with a face value of $50 million on

(c) Issue of bond

The club proposes to issue a 7% bond with a face value of $50 million on 1 January 2007 at a discount of 5%

that will be secured on income from future ticket sales and corporate hospitality receipts, which are approximately

$20 million per annum. Under the agreement the club cannot use the first $6 million received from corporate

hospitality sales and reserved tickets (season tickets) as this will be used to repay the bond. The money from the

bond will be used to pay for ground improvements and to pay the wages of players.

The bond will be repayable, both capital and interest, over 15 years with the first payment of $6 million due on

31 December 2007. It has an effective interest rate of 7·7%. There will be no active market for the bond and

the company does not wish to use valuation models to value the bond. (6 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

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第4题

Who designed the first helicopter? Who(1)one of the most famous pictures in th

e world? Who knew more about the human body than most(2)? There is an answer

(3)all these questions - Leonardo de Vinci (达芬奇),Leonardo may have been the greatest genius(4)have ever known. He lived in Italy around the year 1500, but many of his inventions seem modern to us today. For example, one of his notebooks has drawings of a helicopter. Of course, he couldn' t(5)a helicopter with the things he had. But scientists say his idea would have worked. But Leonardo(6)an inventor. He was one of the greatest a rtists of his day. By the time he was twenty years old, he was called a master painter, and as he got older he became(7)more famous. Sometimes he drew a hand ten different ways(8)he was ready to paint.Many of Leonardo' s wonderful paintings are still with(9) today. You may know one of his most famous works the(10)woman known as theMona Lisa.

1.A. took

B.made

C.painted

D.invented

2.A.artists

B.doctors

C.painters

D.people

3.A.to

B.of

C.for

D.from

4.A.the scientists

B.the artists

C.the world

D.people

5.A.draw

B.paint

C.work

D.build

6.A.was just

B.wasn't just

C.wasn't

D.was no longe

7.A.less

B.no

C.even

D.very

8.A.before

B.after

C.because

D.when

9.A.him

B.us

C.them

D.you

10.A.interesting

B.crying

C.smiling

D.surprising

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第5题

The United States is a very large country. It has many different kinds of landscapes

and many different kinds of people.

In the East, the countryside is green and fresh. Here are some of the first states and some of the big cities. New York and the capital, Washington D.C., are in the East.

In the South, there is the beautiful city of New Orleans, the capital of jazz. It is sometimes hot here, and the people here are very different from those in the East.

The Central Plains of the United States are fertile with big fields of wheat and corn.

In the South-West it is often hot and dry. But the deserts and mountains are beautiful. And California, on the West coast, is famous as a “paradise” state.

The weather in the Mid-West, near the Great Lake, is often cold and windy, and there is a lot of snow in winter.

(1)、It’s well-known that the United States has many different kinds of ______. ()

A、landscapes

B、people

C、climates

D、all of the above

(2)、Some of the first states and some of the big cities are in the East, including ______. ()

A、Washington D.C.

B、New Orleans

C、California

D、Los Angeles

(3)、Big fields of wheat and corn can be found in______. ()

A、East

B、the Central Plains

C、the South-West

D、the South

(4)、New Orleans is famous for its ______. ()

A、ballet

B、country music

C、jazz

D、classic music

(5)、In the fifth paragraph, the word “paradise” means ______. ()

A、wonderful

B、clean

C、terrible

D、large

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第6题

请将实验2的第1题实验最终结果截图，放入下面文本框中。 1、市区择房分析（1）背景如何找到环境好、购物方便、小孩上学方便的居住区地段是购房者最关心的问题，因此购房者就需要从总体上对商品房地信息进行研究分析，选择最适宜的购房地段。（2）目的熟练掌握ArcGIS缓冲区分析和叠置分析操作，综合利用各项空间分析工具解决实际问题。（3）数据 1）城市市区交通网络图（network.shp） 2）商业中心分布图（Marketplace.shp） 3）名牌高中分布图（school.shp） 4）名胜古迹分布图（famous place.shp）（4）要求 1）离主要交通干道200m之外，以减少噪音污染（ST为道路数据中类型为交通要道的要素）。 2）在商业中心的服务范围之内，服务范围以商业中心规模的大小（属性字段YUZHI）来确定。 3）距名牌高中在750m之内，以便小孩上学便捷。 4）距名胜古迹500m之内，环境优雅。

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第7题

Robert J.Oppenheimer was a famous American physicist, who directed the【1】of the first atom

Robert J. Oppenheimer was a famous American physicist, who directed the【1】of the first atomic bombs.

Oppenheimer was born in New York City on April 22, 1904, and was educated at Harvard University and the universities of Cambridge. After【2】the International Education Board from 1928 to 1929, he became a professor of physics at the University of California and the California Institute of Technology, where he built up large【3】of theoretical physics. He was noted for his contributions【4】to the theory of relativity, cosmic rays, and neutron stars.

From 1943 to 1945 , Oppenheimer served as director of the atomic bomb project at Los Alamos, New Mexico. His leadership and organizational skills【5】him the Presidential Medal of Merit in 1946. In 1947 he became director of the Institute for Advanced Studies in Princeton, New Jersey, serving there【6】the year before his death. He was also chairman of the General Advisory Committee of the Atomic Energy Commission from 1947 to 1952 and served【7】as an adviser. In 1954, however, he was suspended from this position【8】his past association with Communists. This action【9】the political atmosphere of the time, as well as the dislike of some politicians and military【10】for Oppenheimer's opposition to development of the hydrogen bomb and his【11】of arms control. His【12】was not really in doubt.【13】, efforts were made to clear his name, and in 1963 the AEC【14】him its highest honor, the Enrico Fermi Award. Oppenheimer【15】his final years to study of the relationship between science and society. He died in Princeton on February 18, 1967.

(1)

A．orientation

B．manipulation

C．development

D．management

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第8题

Mo Yan is ______ Nobel Prize.A: famous asB: famous forC: famous toD: famous of

Mo Yan is ______ Nobel Prize.

A: famous as

B: famous for

C: famous to