When a gain on a bargain purchase (negative goodwill) arises, IFRS 3 Business Combinations requires an entity to first of all review the measurement of the assets, liabilities and consideration transferred in respect of the combination.
When the negative goodwill is confirmed, how is it then recognised?
A.It is credited directly to retained earnings
B.It is credited to profit or loss
C.It is debited to profit or loss
D.It is deducted from positive goodwill
B、with higher numbers, such as Hoxa13
C、with letters, so that anterior genes are Hoxa1-13, and posterior genes are Hoxp1-13
D、with lower numbers, such as Hoxa1
第二篇
Shopping at Second-hand Clothing Stores
When 33-year-old Pete Barth was in college, shopping at second-hand clothing stores was just something he did - "like changing the tires on his car." He looked at his budget, and decided he could save a lot of money by shopping for clothes at thrift shops.
"Even new clothes are fairly disposable (用后即丢掉的) and wear out after a couple of years," Barth said. "In thrift shops, you can find some great stuff whose quality is better than new clothes."
Since then, Barth, who works at a Goodwill thrift shop in the US state of Florida, has found that there are all kinds of reasons for shopping for second-hand clothing. Some people like him, shop to save money. Some shop for a crazy-looking shirt. And some hop as a means of conserving energy and helping the environment.
Pat Akins, an accountant at a Florida Salvation Army (SA) (救世军) thrift shop, said hat, for her, shopping at thrift shops is a way to help the environment.
"When my daughter was little, we looked at it as recycling," Akins said. "Also, why ay 30 dollars for a new coat when you can get another one for a lot less?"
Akins said that the SA has shops all over the US - "some as big as department stores." All of the clothes are donated (捐赠), and when they have a surplus (盈余), they'll have "stuff a bag" specials, where customers can fill a grocery sack with clothes for only or 10 dollars.
Julia Slocum, 22, points out, however, that the huge amount of second-hand clothing in the US is the result of American wastefulness.
I'd say that second-hand stores are the result of our wasteful, materialistic culture," said Slocum, who works for a pro-conservation organization, the Center for a New American Dream. "Thrift shops prevent that waste from going to landfills (垃圾填埋场); they give clothing a second life, provide cheaper clothing for those who can't afford to buy new ones and generate (生成) income for charities. They also provide a way for the wealthy and middle classes to shed (摆脱) some of the guilt for their level of consumption."
36 Which statement about Barth is NOT true?
A He is 33 years old now.
B He works at a Goodwill thrift shop.
C He works at a Salvation Army thrift shop.
D He was a college student many years ago
A、Communicating facts
B、Communicating opinions
C、Communicating emotions
D、All above
:A、They are used to express feelings only
B、They can not be written down
C、They are simply sounds
D、They are mysterious.
The power of words, then, lies in their combinations--the things they bring up before our minds. Words become filled with meaning for us by experience; and the longer we live, the more certain words recall to us the glad and sad events of our past; and the more we read and learn, the more the number of words that mean something to us increases.
Great writers are those who not only have great thoughts, but also express these thoughts in words which appeal powerfully to our minds and feelings. This charming and telling use of words is what we call literary (文字的) style. Above alt, the real poet is a master of words. He can convey his meaning in words which sing like music, and which by their position and association can move men to tears. We should therefore learn to choose our words carefully and use them accurately, or they will make our speech silly and rude.
The origin of language ______.
A.is reflected in. sounds and letters
B.is handed down from generation to generation
C.dates back to the prehistoric period
D.is a problem not yet solved
The power of words, then lies in their association with the things they bring up before our minds. Words became filled with meanings for us by experience; and the longer we live, the more certain words recall to us the glad and sad events of our past; and the more we read and learn, the more the number of words that mean something to us increase.
Great writers are those who not only have great thoughts but also express these thoughts in words that appeal powerfully to our minds and emotions. We should therefore learn to choose our words carefully and use them exactly, or they will make our speech silly and impolite.
The origin of language is ______.
A.clearly explained in this passage
B.a matter that can not be or has not been explained or understood
C.a question that was difficult to answer
D.a problem already solved
【M1】
In 1989,Melissa started Kids F.A.C.E.as an after-school club at her elementary school.The six-member group met each Monday to write letters and plan cleanup activities."We never thought it was anything more than a group of kids coming together so they could talk about the environment,"says Trish Poe,her mother.But then a letter from Milissa to the "Today" show got her club on television in 1990.When other kids heard about the club,they wrote asking how they could get involed.So Melissa,with the help of her mother,who today manages the Kids F.A.C.E.office as executive director,developed a membership book that instructed kids on environmental projects and how to start a club of their own."I felt like I had to write them all back at once because I didn't like what the president did to me.Because I didn't like being ignored...I didn't want the kids to have the same feeling,"says Melissa.Requests for information came from all over the nation.At first,Melissa's parents paid the postage and supply bills for the club,but soon expenses became too high.So the club found a sponsor,War-Mart Inc.,which began underwriting the bimonthly newsletter,Kids F.A.C.E.illustrated,which currently provides environmental updates,suggestions,and ideas to more than 2 million people world wide.
问题:How many people worldwide can have access to the club's bimonthly newsletter ___
A、1 million
B、2 million
C、3 million
D、4 million
More people wanted to join the club after________
A、a newspaper interview was made
B、enough letters were distributed
C、they heard about the club from a television show
D、Melissa became an executive director
When Melissa was starting the club,she was________
A、a school teacher working for the kids
B、a social worker taking care of children after school
C、the parent of a kid at school
D、a kid attending an elementary school
When Melissa first organized Kids F.A.C.E.,she meant to ()
A、have a writing club for the kids
B、ask the kids to clean the environment
C、give kids a chance to talk about the environment
D、have a national club
The power of words, then, lies in their associations - the things they bring up before our minds. Words become filled with meaning for us by experience; and the longer we live, the more certain words recall to us the glad and sad events of our past; and the more we read and learn, the more the number of words that mean something increases.
Great writers are those who not only have great thoughts but also express these thoughts in words which appeal powerfully to our minds and emotions. This charming and telling use of words is what we call literary style. Above all, the real poet is a master of words. He can convey his meaning in words which sing like music and which by their position and association can move men to tears. We should therefore learn to choose our words carefully and use them accurately, or they will make our speech silly and vulgar.
1.The origin of language is _________.
A、a legend handed down from the past
B、a matter that is hidden or secret
C、a question difficult to answer
D、a problem not yet solved
2.What is true about words? _______
A、They are used to express feelings only.
B、They can not be written down.
C、They are simply sounds.
D、They are mysterious.
3.The real power of words consists in their ______.
A、properties
B、characteristics
C、peculiarity
D、representative function
4.By "association" in the last paragraph, the author means ______.
A、a special quality
B、a joining of ideas in the mind
C、an appearance which is puzzling
D、a strange feature
5.Which of the following statements about the real poet is NOT true? _________
A、He is no more than a master of words.
B、He can convey his ideas in words which sing like music.
C、He can move men to tears.
D、His style. is always charming.