(d) Additionally Router purchased 60% of the ordinary shares of a radio station, Playtime, a public limited company,
on 31 May 2007. The remaining 40% of the ordinary shares are owned by a competitor company who owns a
substantial number of warrants issued by Playtime which are currently exercisable. If these warrants are
exercised, they will result in Router only owning 35% of the voting shares of Playtime. (4 marks)
Required:
Discuss how the above items should be dealt with in the group financial statements of Router for the year ended
31 May 2007.
第1题:
[A]acquired [B]purchased [C]presided [D]attained
本题考查动词词义的辨析。空格处填入的过去分词与over the Internet搭配,作定语修饰such goods as books, flowers and groceries。由其中心语goods可知文章所讲的是网上购物,所以[B]项purchase“买,购买”正确,即“东日本铁路打算把车站作为网上所购物品的收取地”。[A]项acquire“获得”,虽然也可以表示“购得”,如The company has just acquired new premises(公司刚购得新办公楼),但它强调“得到”的结果,但该处顾客应该还没有得到货物,所以不正确。 [C]preside常与over搭配,意为“主持,主管”,接的宾语为“会议、活动、事件、机构”等,如preside over the meeting/the business.主持会议/主管业务。[D]项attain“达到,(经过努力)获得”也是强调“得到”,不正确。
第2题:
A.错误
B.正确
第3题:
第4题:
A.错误
B.正确
第5题: