单选题The supervisor ______ our company 10 years ago after he decided to retire from military service.A joinsB joinedC has joinedD joining
题目
joins
joined
has joined
joining
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更多“单选题The supervisor ______ our company 10 years ago after he decided to retire from military service.A joinsB joinedC has joinedD joining”相关问题
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第1题：
(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the year
that the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,
the company will have to carry out remedial environmental work, which is a legal requirement resulting from the
demolition. It was intended that the land would be sold after the remedial work had been carried out. However,
land prices are currently increasing in value and, therefore, the company has decided that it will not sell the land
immediately. Tyres uses the ‘cost model’ in IAS16 ‘Property, plant and equipment’ and has owned the property
for many years. (7 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
正确答案：
(ii) Former administrative building
The land and buildings of the former administrative centre are accounted for as separate elements. The demolition of the
building is an indicator of the impairment of the property under IAS36. The building will not generate any future cash flows
and its recoverable amount is zero. Therefore, the carrying value of the building will be written down to zero and the loss
charged to profit or loss in the year to 31 May 2006 when the decision to demolish the building was made. The land value
will be in excess of its carrying amount as the company uses the cost model and land prices are rising. Thus no impairment
charge is recognised in respect of the land.
The demolition costs will be expensed when incurred and a provision for environmental costs recognised when an obligation
arises, i.e. in the financial year to 31 May 2007. It may be that some of these costs could be recognised as site preparation
costs and be capitalised under IAS16.
The land will not meet the criteria set out in IFRS5 ‘Non-current Assets Held for Sale and Discontinued Operations’ as a noncurrent
asset which is held for sale. IFRS5 says that a non-current asset should be classified as ‘held for sale’ if its carrying
amount will be recovered principally through a sale transaction rather than through continuing use. However, the non-current
asset must be available for immediate sale and must be actively marketed at its current fair value (amongst other criteria) and
these criteria have not been met in this case.
When the building has been demolished and the site prepared, the land could be considered to be an investment property
and accounted for under IAS40 ‘Investment Property’ where the fair value model allows gains (or losses) to be recognised inprofit or loss for the period. -
第2题：
--- __________?
--- Two years ago.
A. Where did he go
B. How long has he been in America
C. When did he go to America
参考答案：C
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第3题：
People often________a club to make new friends.
A.are joins
B.joins
C.join
D.aren't joining
参考答案C
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第4题：
_____________. That was five years ago and he has no regrets about his new direction. “My previous work didn’t have an artistic element to it, whereas this is exciting and creative,” he says. “I really enjoy the design side.”
［A］Graham has become increasingly busy, supplying flat-packed weathervanes to clients worldwide.
［B］Graham decided to concentrate his efforts on a weathervane business. He had served an apprenticeship as a precision engineer and had worked in that trade for 15 years when he and his wife, Liz, agreed to swap roles—she went out to work as an architectural assistant and he stayed at home to look after the children and build up the business.
［C］Last month, a local school was opened with his galleon ship weathervane hoisted above it.
［D］“For centuries, weathervanes have kept communities in touch with the elements, signaling those shifts in wind direction that bring about changes in the weather,” he explains.
［E］Graham has no plans for expansion, as he wants to keep the business as a rural craft.
［F］Graham has now perfected over 100 original designs. He works to very fine detail, always seeking approval for the design of the silhouette from the customer before proceeding with the hand-cutting.
正确答案：B本题考查的知识点是：上下文的衔接
本题空格上文是文章的前三段。前两段介绍了主人公格雷汉姆是制作风向标的手工艺者，他为顾客特制不同于传统设计的风向标。第三段提到，格雷汉姆做的第一个风向标引起了朋友的兴趣，也让他自己意识到了商机的存在。空格下文即第五段第一句提到，“那是五年前的事了”。与上文衔接，空格处应继续围绕格雷汉姆从事风向标的制作展开论述。与下文衔接，空格处应论述五年前的情况。因此［B］正确。其中第一句话“格雷汉姆决定把精力投入到风向标生意上”与上文论述的“发现商机”衔接紧密，后面部分出现的“15 years”与下文“five years ago”相呼应。
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第5题：
This area has been free from Foot - and - Mouth Disease ( ) two years.
A. for B. in
C. after D. before答案：A解析： -
第6题：
Which of the following statements about Armold Schwarzenegger is TRUE？( )A.He was elected governor of California 10 years ago
B.He used to attach much importance to personal enjoyment
C.He has been thinking of solving sexual problems for long
D.He has troubles with his two daughters and two sons答案：B解析：
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第7题：
Our company has 30years’ experience（）the machinery line.
- A、on
- B、in
- C、about
- D、of
正确答案:B -
第8题：
单选题Our company has 30years’ experience（）the machinery line.Aon
Bin
Cabout
Dof
正确答案： D解析： 暂无解析 -
第9题：
单选题He has come to work for a local newspaper about ten years ago, when he graduated from Peking University.Ahas come
Bfor
Cwhen
Dfrom
正确答案： C解析： -
第10题：
单选题After 15 years in the United States, he has finally decided to _____ American citizenship.Aconcentrate on
Bapply for
Clook out for
Dappeal on
正确答案： D解析：
句意：在美国呆了15年之后，他最终决定申请美国国籍。apply for申请。concentrate on专心于。appeal to sb.对某人有吸引力，不是on。 -
第11题：
单选题For many years, Mark, a film star in Hollywood, has been suffering from the _____ that he is a great man.Aallusion
Billusion
Celusion
Ddelusion
正确答案： D解析：
句意：多年来，马克，好莱坞的一个电影演员，一直沉浸在自己是一个大人物的幻想之中。delusion错觉，幻想。allusion暗指。illusion幻觉，错觉。elusion逃避。 -
第12题：
单选题The computers made by our company sell best, but several years ago no one could have imagined the role in the markets that they _____.Awere playing
Bwere to play
Chave played
Dplayed
正确答案： D解析：
句意为：计算机使我们的产品很畅销，几年前谁都没想到他们会在市场中扮演那么重要的角色。用不定式，表达过去将来时的意思。 -
第13题：
3 Mary Hobbes joined the board of Rosh and Company, a large retailer, as finance director earlier this year. Whilst she
was glad to have finally been given the chance to become finance director after several years as a financial
accountant, she also quickly realised that the new appointment would offer her a lot of challenges. In the first board
meeting, she realised that not only was she the only woman but she was also the youngest by many years.
Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since
the outset and even after the company’s flotation 20 years ago a member of the Rosh family has either been executive
chairman or chief executive. The current longstanding chairman, Timothy Rosh, has already prepared his slightly
younger brother, Geoffrey (also a longstanding member of the board) to succeed him in two years’ time when he plans
to retire. The Rosh family, who still own 40% of the shares, consider it their right to occupy the most senior positions
in the company so have never been very active in external recruitment. They only appointed Mary because they felt
they needed a qualified accountant on the board to deal with changes in international financial reporting standards.
Several former executive members have been recruited as non-executives immediately after they retired from full-time
service. A recent death, however, has reduced the number of non-executive directors to two. These sit alongside an
executive board of seven that, apart from Mary, have all been in post for over ten years.
Mary noted that board meetings very rarely contain any significant discussion of strategy and never involve any debate
or disagreement. When she asked why this was, she was told that the directors had all known each other for so long
that they knew how each other thought. All of the other directors came from similar backgrounds, she was told, and
had worked for the company for so long that they all knew what was ‘best’ for the company in any given situation.
Mary observed that notes on strategy were not presented at board meetings and she asked Timothy Rosh whether the
existing board was fully equipped to formulate strategy in the changing world of retailing. She did not receive a reply.
Required:
(a) Explain ‘agency’ in the context of corporate governance and criticise the governance arrangements of Rosh
and Company. (12 marks)
正确答案：
(a) Defining and explaining agency
Agency is defined in relation to a principal. A principal appoints an agent to act on his or her behalf. In the case of corporate
governance, the principal is a shareholder in a joint stock company and the agents (that have an agency relationship with
principals) are the directors. The directors remain accountable to the principals for the stewardship of their investment in the
company. In the case of Rosh, 60% of the shares are owned by shareholders external to the Rosh family and the board has
agency responsibility to those shareholders.
Criticisms of Rosh’s CG arrangements
The corporate governance arrangements at Rosh and Company are far from ideal. Five points can be made based on the
evidence in the case.
There are several issues associated with the non-executive directors (NEDs) at Rosh. It is doubtful whether two NEDs are
enough to bring sufficient scrutiny to the executive board. Some corporate governance codes require half of the board of larger
companies to be non-executive and Rosh would clearly be in breach of such a requirement. Perhaps of equal concern, there
is significant doubt over the independence of the current NEDs as they were recruited from retired executive members of the
board and presumably have relationships with existing executives going back many years. Some corporate governance codes
(such as the UK Combined Code) specify that NEDs should not have worked for the company within the last five years. Again,
Rosh would be in breach of this provision.
Succession planning for senior positions in the company seems to be based on Rosh family membership rather than any
meritocratic approach to appointments (there doesn’t appear to be a nominations committee). Whilst this may have been
acceptable before the flotation when the Rosh family owned all of the shares, the flotation introduced an important need for
external scrutiny of this arrangement. The lack of NED independence makes this difficult.
There is a poor (very narrow) diversity of backgrounds among board members. Whilst diversity can bring increased conflict,
it is generally assumed that it can also stimulate discussion and debate that is often helpful.
There is a somewhat entrenched executive board and Mary is the first new appointment to the board in many years (and is
the first woman). Whilst experience is very important on a board, the appointment of new members, in addition to seeding
the board with talent for the future, can also bring fresh ideas and helpful scrutiny of existing policies.
There is no discussion of strategy and there is evidence of a lack of preparation of strategic notes to the board. The assumption
seems to be that the ‘best’ option is obvious and so there is no need for discussion and debate. Procedures for preparing
briefing notes on strategy for board meetings appear to be absent. Most corporate governance codes place the discussion and
setting of strategy as a high priority for boards and Rosh would be in breach of such a provision.
There is no evidence of training for Mary to facilitate her introduction into the organisation and its systems. Thorough training
of new members and ongoing professional development of existing members is an important component of good governance. -
第14题：
Dear Mr. Brown,
Thank you for your letter of 6 September regarding Mr. John Green who has been employed by this company for the past 10 years.
Mr. Green served his apprenticeship (学徒) with Vickers Tools Ltd. in Manchester, followed by a three-year course of engineering for Production Engineers. He is technically well—qualified and for the past five years has been our Assistant Works Manager responsible for production and related business in our Sheffield factory. In all his job duties he has shown himself to be hard-working, responsible and in every way a very dependable employee.
I can strongly recommend Mr. Green as I feel sure that if he were to be chosen to manage your factory in Nairobi he would bring to his work a true atmosphere of teamwork, which would be found necessary and helpful by all who would work with him.
Sincerely yours，
Tom Smith
1. How long has Mr. Green been employed by the writer's company?
For ().
2. What kind of course did Mr. Green take?
A three-year course in engineering for ().
3. What job position has Mr. Green held in the past five years?
4.What does the writer think of Mr. Green as an employee?
He is hard-working, () and dependable.
5.What is the purpose of this letter?
To () Mr. Green to manage a factory in Nairobi.
答案：1.10years,2.Production Engineersl,3.Assistant Words Manger,4.responsible,5.strongly recommed
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第15题：
After five years hard work, he finally has a ________ of 60,000 dollars.A. safe
B. saving
C. saves
D. cost
参考答案：B
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第16题：
--Has your former classmate come back from the USA
--Yes, he___________there for eight years.
A.has stayed
B.stays
C.stayed
D.had stayed答案：C解析：考查时态。根据语境可知，以前的同学现在不在美国，也就是说在美国的时间是过去的，所以用一般过去时．故选C。 -
第17题：
共用题干
Brotherly Love
Adidas and Puma have been two of the biggest names in sports shoe manufacturing for over half a centuly.
Since 1928 they have supplied shoes for Olympic athletes,World Cup-winning football heroes,Muhammad
Ali,hip hop stars and rock musicians famous all over the world.But the story of these two companies begins
in one house in the town of Herzogenaurach,Germany.
Adolph and Rudolph Dassler were the sons of a shoemaker. They loved sports but complained that they
could never find comfortable shoes to play in.Rudolph always said,"You cannot play sports wearing shoes
that you'd walk around town with."So they started making their own.In 1920 Adolph made the first pair of
athletic shoes with spikes（钉）,produced on the Dasslers'kitchen table.
On 1st July 1924 they formed a shoe company,Dassler Brothers Ltd and they worked together for many
years.The company became successful and it provided the shoes for Germany's athletes at the 1928 and
1932 Olympic Games.
But in 1948 the brothers argued.No one knows exactly what happened,but family members have sug-
gested that the argument was about money or women.The result was that Adolph left the company.His nick-
name was Adi,and using this and the first three letters of the family name,Dassler,he founded Adidas.
Rudolph relocated across the River Aurach and founded his own company,too.At first he wanted to
call it Ruda,but eventually he called it Puma,after the wild cat.The famous Puma logo of the jumping cat
has hardly changed since.
After the big split of 1948 Adolph and Rudolph never spoke to each other again and their companies
have now been in competition for over sixty years.Both companies were for many years the market leaders,
though Adidas has always been more successful than Puma.A hip hop group,Run DMC,has even written。
song called"My Adidas"and in 2005 Adidas bought Reebok,another big sports shoe company.
The terrible family argument should really be forgotten,but ever since it happened,over sixty years
ago,the town has been split into two.Even now,some Adidas employees and Puma employees don't talk to
each other.The brothers, decided to start their separate companies after argument.
A:Right
B:Wrong
C:Not mentioned答案：A解析：文章第五、六段讲到，1948年两兄弟吵架之后分别成立了公司：阿迪达斯和彪马。由此可知，阿迪达斯和彪马是在19世纪中期开始生产鞋的。
由文章第三段第一句话可知，Adolph和Rudalph的父亲是一个鞋匠。
文章最后一段提到自两兄弟吵架后的60年里，他们所在的城镇就分成了两部分，直到…现在一些阿迪达斯的员工和彪马的员工都还不说话。由此可知，两兄弟是在家乡做鞋的。
根据文章第五段第二句话“but family members have suggested that thea堪ument Was aboutmoney or women"可知，两兄弟吵架不是为了鞋。
由文章第五、六段可知，两兄弟各自开了公司。
文章中没有提到耐克这一运动品牌的情况。
从文章最后一段可知，人们并没有忘记两兄弟的吵架。 -
第18题：
Which of the following statements about Armold Schwarzenegger is TRUE？( )A.He was elected governor of California 10 years ago.
B.He used to attach much importance to personal enjoyment.
C.He has been thinking of solving sexual problems for long.
D.He has troubles with his two daughters and two sons.答案：B解析：
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第19题：
单选题He_____from college three years ago, but now he is the boss of a large business.Agraduate
Bgraduates
Cgraduated
Dhas graduated
正确答案： C解析： -
第20题：
单选题Jackson ______ school two years ago and he ______ for two years.Aleaves; has gone
Bleft; has been away
Cleaves; has been away
Dleft; has gone
正确答案： B解析：
考查动词时态。句意：Jackson两年前离开的学校，他已经离开学校两年了。根据“two years ago”可知，第一空用一般过去时；根据“for two years”可知，第二空用现在完成时，且动词要用延续性动词。故选B。 -
第21题：
单选题-Has your former classmate come back from the USA?-Yes, he _____there for eight years.Ahas stayed
Bstays
Cstayed
Dhad stayed
正确答案： A解析： -
第22题：
单选题Although he has no education, he is one of the ______ businessmen in the company, which was established by Mr. Smith three years ago.Asternest
Bshrewdest
Cnastiest
Dlaziest
正确答案： D解析：
虽然他没有教育背景，但是他是公司里最精明的经营者。而该公司是史密斯先生三年前创建的。Stern严厉的，苛刻的。Shrewd精明的。Nasty肮脏的，下流的。Lazy懒惰的。 -
第23题：
单选题The supervisor ______ our company 10 years ago after he decided to retire from military service.Ajoins
Bjoined
Chas joined
Djoining
正确答案： A解析：
句意：决定退伍时，这位主管已经在我们公司工作了十年。句中表示过去时间的状语为10 years ago，所以句子时态为一般过去时。选择B。 -
第24题：
单选题Mr. White works for a chemicals import and export company, but he has been working for this industrial fair, while he is _______ from that company.Aon leave
Bon duty
Con patrol
Don guard
正确答案： C解析：
怀特先生在一家化学制品进出口公司工作。但在休假期间，他一直在工业博览会干活。on leave休假。on duty值班，上班。on patrol在巡逻中。on guard在岗，警惕。