The following two issues relate to Spiko Co’s mining activities:Issue 1: Spiko Co began op

The following two issues relate to Spiko Co’s mining activities:

Issue 1: Spiko Co began operating a new mine in January 20X3 under a five-year government licence which required Spiko Co to landscape the area after mining ceased at an estimated cost of $100,000.

Issue 2: During 20X4, Spiko Co’s mining activities caused environmental pollution on an adjoining piece of government land. There is no legislation which requires Spiko Co to rectify this damage, however, Spiko Co does have a published environmental policy which includes assurances that it will do so. The estimated cost of the rectification is $1,000,000.

In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which of the following statements is correct in respect of Spiko Co’s financial statements for the year ended 31 December 20X4？

A.A provision is required for the cost of both issues 1 and 2

B.Both issues 1 and 2 require disclosure only

C.A provision is required for the cost of issue 1 but issue 2 requires disclosure only

D.Issue 1 requires disclosure only and issue 2 should be ignored

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Which of the following pronouns is used as a formal subject？A．It was two o"clock in the mo
Which of the following pronouns is used as a formal subject？
A．It was two o"clock in the morning.
B．It was rebuilt on the site of the old building.
C．It was difficult to remember the name.
D．It was sunny and warm most of the time.

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As to Ukrainian election, which of the following is true？A．Any of Russia's improper respon
As to Ukrainian election, which of the following is true？
A．Any of Russia's improper responses will cause political crisis in Ukraine.
B．Russia had rescheduled a lot of festivities before the actual date of the election.
C．Putin's congratulation has caused opposition between the two candidates.
D．The voting fraud reported by Kremlin caused a rally in protest.

Which of the following is true of additional terms being added under the Uniform. Commercial Code？（)

Which of the following best characterizes Forces of Production as it is described in the passage？
A．A comparison of two interpretations of how a particular industry evolved
B．An examination of the origin of a particular concept in industrial economics
C．A study that points out the weakness of a particular interpretation of an industrial phenomenon
D．A history of a particular industry from an ideological point of view

A company makes two products using the same type of materials and skilled workers. The following information is available:

Fixed costs relating to material handling amount to $100,000. The cost driver for these costs is the volume of material purchased.
General fixed costs, absorbed on the basis of labour hours, amount to $180,000.
Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product B (to the nearest whole $)？
A.$113
B.$120
C.$40
D.$105

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Most Americans find the idea of arranged marriages difficult to understand or accept.They believe that two people should marry for love, after a period of dating or courtship.During that period, the prospective marriage partners are supposed to learn enough about each other to decide whether or not they will be able to build a successful marriage.Today in America, it is common for people to live together as a way of preparing for marriage.The idea of an arranged marriage seems very old-fashioned indeed.But aren't all marriages arranged in one way or another？ In the United States marriages are seldom formally arranged, but quite a lot of informal arranging goes on before two people become husband and wife.People who get married are introduced to each other by friends.These friends have already decided that the two people are right for each other and arrange for them to meet.In the United States this kind of arrangement is very common.Because friends have such great influence, their approval of a dating partner is very important.Families also exert open and subtle pressures on their children to influence their choices of marriage partners.Parents often arrange dates for their own children.One parent often tells a friend about her beautiful daughter or handsome son.Also, parents can meet the perfect marriage prospect for their son or daughter through business relationships.Since parents often assist their children financially, they feel that they have the right to help the bride and groom select where they will live, what type of furniture they will purchase, and what their life-style. will be like.
1.Most Americans think that arranged marriages are().
A.understandable
B.acceptable
C.unavoidable
D.old fashioned
2.According to this passage, the prospective marriage partners().
A.often write to each other
B.often attend formal parties together
C.often meet each other
D.often discuss problems together
3.Which of the flowing is TRUE according to this passage？()
A.Marriages are usually arranged by parents in America.
B.No arranging goes on before two people get married.
C.Only one formal arrangement takes place before two people get married.
D.There are usually a lot of informal arrangements before two people get married.
4.Which of the following is NOT true？()
A.Parents often try to influence their children's marriages.
B.Open arranged marriages are unusual in the U.S.
C.Friends sometimes play some role in getting two people together who may get married later.
D.Parents never care much about their children's marriages.
5.Which of the following can be inferred from the last paragraph？()
A.Social class has much influence on marriages.
B.Nationality has much influence on marriages.
C.Knowledge has much influence on marriages.
D.Age has much influence on marriages.

TWO TYPES OF TRAINING There are two common forms of employee training-on-the-job training
TWO TYPES OF TRAINING
There are two common forms of employee training-on-the-job training and off-the-job training. On-the-job training is the most widely used and least expensive form. of training. It consists of an employee learning from a supervisor or co-worker how to do the job. On-the-job training could be described as an apprenticeship. It is efficient because it is done at the workplace while the employee is fulfilling work duties. As time goes by, the employee becomes more and more skilled at the job and eventually can train other employees in turn.
Off-the-job training is the most expensive form. of training. It consists of an employee being sent away from the workplace to a training program where training is provided. It is less efficient because it requires the employee to take time away from work duties. In addition, depending on where the training site is located, travel and accommodation expenses may be incurred. And of course, fees must be paid to the person or organization providing the training.
When deciding which form. of training to provide, an employer must consider such things as the availability of staff with necessary skills and time to provide on-the-job training and the types of off-site training available, in addition to the expense. It may well be decided that off-the-job training is worth the cost. While the requirements are different for on-the-job training as compared to off-the-job training, the purpose of both types is the same-to improve employee efficiency and productivity.
Which of the following best describes on-the-job training？
A．Expensive
B．Ineffective
C．Common
D．Quick

SECTIONACOMPOSITION（35 MIN) Should governments spend more money on improving roads and hig
SECTION A COMPOSITION (35 MIN)
Should governments spend more money on improving roads and highways, or should governments spend more money on improving public transportation (buses, trains, subways)？ Why？
Write on ANSWER SHEET TWO a composition of about 200 words on the following topic:
Improving Roads or Improving Public Transportation？
You are to write in three parts:
In the first part, state your point of view clearly.
In the second part, give some specific reasons to support your view.
In the last part, bring what you have written to a natural conclusion or a summary.
Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.


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Part 1 Vocabulary and Structure [10 points]Questions 1－5 are based on the following task
Part 1 Vocabulary and Structure [10 points]
Questions 1-5 are based on the following task.
Choose the appropriate words or expressions from the box to complete the following paragraph. There are THREE extra choices that you don't need. Write your answer on the Answer Sheet.
A. keen B. Unless C. just as D.imitates E. difference F. For example G. body language H. however
North Americans and South Americans have a few similarities in body language, but most of their nonverbal signals are different.(1)________,North Americans do not maintain eye contact during a conversation; (2) ________ , South Americans do. A North American usually meets the other person's eyes for a few seconds, looks away, and then back again. A South American looks directly into the other person's eyes and considers it impolite not to continue. Another (3)________is how they use hand movements while speaking. South Americans use many gestures. North Americans use gestures only occasionally. North and South Americans are similar regarding distance between people speaking to each other. (4)_________it is a close friendship, North and South American stand about two to three feet apart. It's often possible to know where a person comes from by studying his or her (5)________.

Public education suffers from what can be diagnosed as the sickness of an overgoverned society. This sickness denies many parents control over the kind of education their children receive. The power once held by parents has gravitated to professional educators. The sickness has been aggravated by increasing centralization and bureaucratization of schools. Which of the following, if true, would weaken the claim that there is continuing erosion of parents control over their childrens education？
A．As a result of community pressure, growing numbers of school administrators follow recommendations made by parents.
B．The number of professional educators has risen sharply over the last decade even though the number of students has declined.
C．Parents" organizations that lobby for changes in school curriculums are generally ineffectual.
D．More members of school boards are appointed by school administrators than are elected by the public.
E．The use of state-wide curriculum programs increased in the Untied States during the past two decades.

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All the useful energy at the surface of the earth comes from the activity of the sun. The sun heats and feeds creatures and mankind. Each year it provides men with two hundred million tons of grain and nearly ten million tons of wood.
Coal, oil, natural gas, and all other fuels are stored energy from the sun. Some was collected by this season's plants as carbon compounds. Some was stored by plants and trees ages ago. Even waterpower derives from the sun. Water turned into vapor by the sun falls as rain. It courses down the mountains and is converted to electric power. Light transmits only the energy that comes from the sun's outer layer, and much of this energy that is directed towards the earth never arrives. About nine tenths of it is absorbed by the atmosphere of the earth. In fact, the earth itself gets only one half millionth of the sun's entire output of radiant energy.
The sun is the source of all of the following EXCEPT______.
A．gasoline
B．natural gas
C．atomic power
D．animal fat