When a single entity makes purchases or sales in a foreign currency, it will be necess

Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single economic entity.
Which of the following are requirements of preparing consolidated financial statements？
(1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements
(2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated
(3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation
(4)Unrealised profits within the group must be eliminated from the consolidated financial statements
A、(1)and (3)
B、(2)and (4)
C、(3)and (4)
D、(1)and (2)

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He raised his eyebrows and stuck his head forward and ________ it in a single nod, a gesture boys used then for O.K. when they were pleased.
A) shrugged
B) tugged
C) jerked
D) twisted

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Chien and Thang are young motor mechanics who set up an unlimited partnership to service and repair motor vehicles.Chien is single and has few personal responsibilities. He is able to live comfortably from his share in the profits of the partnership. By contrast, Thang has family commitments and has experienced financial difficulties.Chien has discovered that Thang has been returning to their rented workshop after normal business hours to work on vehicles in his own time. Thang has been offering his services at a substantial discount to the partnership's usual hourly rates for labour. When confronted byChien, Thang said that what he did in his own time was his own affair. He refused to reveal the true extent of the work that he had done in a private capacity.As a result of this disagreement,Chien has decided that he no longer wishes to work with Thang and will engage Hien as a partner to replace Thang.Required: (a)Explain the actions thatChien can take against Thang. (6 marks)

The proposal of a single six-year term for the President of the United States has been around for a long time. High-minded people have urged it from the beginning of the Republic. The Constitutional Convention turned it down in 1787, and recurrent efforts to put it in the Constitution have regularly failed in the two centuries since. Quite right: it is a terrible idea for a number of reasons among them that it is at war with the philosophy of democracy.
The basic argument for the one-term, six-year presidency is that the quest for reelection is at the heart of our problems with self-government. The desire for reelection, it is claimed, drives Presidents to do things they would not otherwise do. It leads them to make easy promises and to postpone hard decisions. A single six-year term would liberate presidents from the pressures and temptations of politics. Instead of worrying about reelection, they would be free to do only what was best for the country.
The argument is superficially attractive. But when you think about it, it is profoundly antidemocratic in its implications. It assumes Presidents know better than anyone else what is best for the country and that the people are so wrongheaded and ignorant that Presidents should be encouraged to disregard their wishes. It assumes that the less responsive a President is to popular desires and needs, the better President he or she will be. It assumes that the democratic process is the obstacle to wise decisions.
The theory of American democracy is quite the opposite. It is that the give-and-take of the democratic process is the best source of wise decisions. It is that the President's duty is not to ignore and override popular concerns but to acknowledge and heed them. It is "that the President's accountability to the popular will is the best guarantee that he or she will do a good job.
The one-term limitation, as Gouverneur Morris, final draftsman of the Constitution, persuaded the convention, would "destroy the great motive to good behavior," which is the hope of reelection. A President, said Olive Ellsworth, another Founding Father, "should be reelected if his conduct prove worthy of it. And he will be more likely to render himself worthy of it if he be rewardable with it."
The ban on reelection has other perverse consequences. Forbidding a President to run again, Gouverneur Morris said, is "as much as to say that we should give him the benefit of experience, and then deprive ourselves of use of it." George Washington stoutly opposed the idea. "I can see no propriety," he wrote, "in precluding ourselves from the service of any man, who on some great emergency shall be deemed universally most capable of serving the public."
A single six-year term would release Presidents from the test of submitting their records to the voters. It would be an impeachment of the democratic process itself. The Founding Fathers were everlastingly right when they turned down this well-intentioned but ill-considered proposal 200 years ago.
The main idea of the passage is that the United States Presidents should ______
A．have wide political experience
B．serve for a term of less than six years
C．serve for a term of more than six years
D．be allowed to be reelected

英译中For thousands of years we Chinese have always regarded chopsticks the simplest p
英译中
For thousands of years we Chinese have always regarded chopsticks the simplest possible and the most efficient tool for transporting bite-sized morsels of food form. a bowl to the mouth. As early as in the Zhou Dynasty， chopsticks were used for picking up meat and vegetables， while hands were used for rice.// Chopsticks， which are roughly uniform. in size throughout China， can be made of a variety of materials， including bamboo， wood， lacquer， jade， ivory， plastic， aluminum， silver and gold. Special long bamboo chopsticks are generally used in the kitchen.// The way we Chinese handle our chopsticks is quite artistic and varied from person to person like one's signature. An average Chinese can very easily pick up a single tiny grain of rice， or a tiny piece of peas， or a slippery button mushroom or sea cucumber.// When using chopsticks， one should place both sticks between the thumb and forefinger. The point is to keep one stick still and move the other so as to make them work like pincers.

EXPRESS语言通过一系列的说明来进行描述，这些说明主要包括（）。

Why does a sole proprietorship not pay taxes at the business level？（)

EXPRESS语言中语言的定义和对象描述主要靠（)来实现A.类型说明（Type)B.实体说明（Entity)C.规则说
EXPRESS语言中语言的定义和对象描述主要靠()来实现
A.类型说明(Type)
B.实体说明(Entity)
C.规则说明(Rule)
D.函数说明(Function)

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EXPESS语言中语言的定义和对象描述主要靠（）来实现。

听力原文： For many years, T-shirts were short sleeved undershirts only for men and boys. T-shirts used to be of one color—white. And since they were worn under shirts, they were generally not seen.
Today things have changed a lot. T-shirts has become colorful and fashionable. It can be seen almost everywhere and on everyone. Women and children wear T-shirts as well as teenagers, university students and men from all walks of life. T-shirts are worn on the playground, on the beach or in town. They can also be worn for work. Because the T-shirts are relatively inexpensive, smart, comfortable and convenient to wear, they have become one of the newest ideas in fashion over the world.
Although T-shirts are now available in a wide variety of bright materials and styles, the most popular kind is the traditional cotton T-shirts with a slogan or a picture printed on the front. A T-shirt may bear a single word, a popular phrase, pictures of sportsmen, or an advertisement. As T-shirts are becoming more and more popular, new designs are coming up all the time.
When do people usually wear T-shirts？
A．When they take part in sports.
B．When they watch a film.
C．When they go shopping.
D．When they read a book.

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