单选题The linguists’ main interest had been to _____ and describe languages.A analyzeB expressC commandD comment
题目
analyze
express
command
comment
相似考题
更多“The linguists’ main interest had been to _____ and describe”相关问题
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第1题：
(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for this
loan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on
30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financial
difficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will only
receive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended
30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.
Required:
(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)
正确答案：
(b) (i) IAS 39 requires an entity to assess at each balance sheet date whether there is any objective evidence that financial
assets are impaired and whether the impairment impacts on future cash flows. Objective evidence that financial assets
are impaired includes the significant financial difficulty of the issuer or obligor and whether it becomes probable that the
borrower will enter bankruptcy or other financial reorganisation.
For investments in equity instruments that are classified as available for sale, a significant and prolonged decline in the
fair value below its cost is also objective evidence of impairment.
If any objective evidence of impairment exists, the entity recognises any associated impairment loss in profit or loss.
Only losses that have been incurred from past events can be reported as impairment losses. Therefore, losses expected
from future events, no matter how likely, are not recognised. A loss is incurred only if both of the following two
conditions are met:
(i) there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition
of the asset (a ‘loss event’), and
(ii) the loss event has an impact on the estimated future cash flows of the financial asset or group of financial assets
that can be reliably estimated
The impairment requirements apply to all types of financial assets. The only category of financial asset that is not subject
to testing for impairment is a financial asset held at fair value through profit or loss, since any decline in value for such
assets are recognised immediately in profit or loss.
For loans and receivables and held-to-maturity investments, impaired assets are measured at the present value of the
estimated future cash flows discounted using the original effective interest rate of the financial assets. Any difference
between the carrying amount and the new value of the impaired asset is an impairment loss.
For investments in unquoted equity instruments that cannot be reliably measured at fair value, impaired assets are
measured at the present value of the estimated future cash flows discounted using the current market rate of return for
a similar financial asset. Any difference between the previous carrying amount and the new measurement of theimpaired asset is recognised as an impairment loss in profit or loss. -
第2题：
Have you ever been to the place? You can see many places of interest there．（合并为一句）
Have you ever been to the place ________you can see many places of interest?
正确答案：
39. where -
第3题：
He told me that he ____ in Naples the previous year.
A、has been working
B、has worked
C、had been working
D、had been worked
参考答案：C
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第4题：
John and I ______ friends for eight years. We first went to know each other at a Christmas party. But we ______ each other a couple of times before that.A had been; have seen
B have been; have seen
C had been; had seen
D have been; had seen
参考答案：D
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第5题：
In the case of Brown versus Board of Education, the Supreme Court ruled that _____.A. separate educational facilities had been illegal
B. educational facilities had been separate but equal
C. educational facilities had been equal
D. separate educational facilities were inherently unequal
正确答案：D
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第6题：
() I would go there myself.A、were I you
B、I were you
C、If I had been you
D、Had I been you
参考答案：D
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第7题：
When William hurried home, he found that his mother ____already ____to hospital.
A、has; been sent
B、had; sent
C、has; sent
D、had; been sent
正确答案：D
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第8题：
You seem to take a keener interest in the subject（ ）ever been shown before.A.than has
B.than have
C.that has
D.which had答案：A解析：该题考查句子结构.根据题干中的keener可知答案为A、B选项，同时由于than后省略了主语interest，故答案为A。该句中than引导的无主语从句相当于关系代词as引导的定语从句，因此该句可改为：You seem to take a keener interest in the subject,as has ever been shown before. -
第9题：
How can we describe the main proficiency goal of the teaching and learning of pronunciation?
The main proficiency goal can be described in general terms as phonological competence, that is
a) The ability to recognize and discriminate significant sound features.
b) The ability to produce intelligible and acceptable sounds, both segmentally and prosodically.
c) The ability to interpret written language phonologically, as in reading aloud, and to recreated spoken language graphically, as in writing from dictation and note-taking.
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第10题：
John and Mary（）for years before they got married.
- A、had been in love
- B、had broken up
- C、had separated
- D、had been divorced
正确答案:A -
第11题：
单选题The linguists’ main interest had been to _____ and describe languages.Aanalyze
Bexpress
Ccommand
Dcomment
正确答案： A解析：
句意：语言学家们的主要兴趣是分析和描述语言。analyze意为“分析，分解”；express意为“表达，表示”；command意为“命令，指挥”；comment意为“注释，评论”，常与on/ that连用。 -
第12题：
单选题______,everything would have been all right.AHe had been there
BHere he had been
CBeen here he had
DHad he been here
正确答案： A解析： -
第13题：
His sister left home in 1998, and_________ since.
A．had not been heard of
B．has not been heard of
C．had not heard of
D．has not heard of
正确答案：B
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第14题：
If he()that the mushroom was poisonous, he ()it.Luckily he was sent to the hospital immediately.A、was warned, would not eat
B、had been warned, would not have eaten
C、would be warned, had not eaten
D、would have been warned, had not eaten
答案：B
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第15题：
Experiments of this kind ____ in both the U.S. and Europe well before the World War.A have conducted
B have been conducted
C had conducted
D had been conducted
参考答案：D
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第16题：
If only it ()so cold, perhaps I, too, ()more initiative.
A、had been,have shown
B、have been,would show
C、had’t been,cound't have shown
D、had't been,could have shown
参考答案：D
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第17题：
Never before ( )sent to prison for that particular crime.A、had anyone been
B、anyone had
C、had anyone
D、anyone had been
参考答案：A
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第18题：
__________, I would take an umbrella with me.
A、Had I been you
B、I were you
C、Were I you
D、I had been you
正确答案:C
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第19题：
The ship ______ on a low rock was broken in two by the waves．
A.That had been driven
B.Had been driven
C.Have been driven
D.Which to have been driven
正确答案：A
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第20题：
Which of the following can be inferred from the passage？( )A.The English don’t like the French.
B.The book was most important because it was the first time that American values had been clearly documented.
C.De Tocqueville was a slow writer.
D.De Tocqueville was primarily motivated by an interest in his own country.答案：B解析：
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第21题：
When Jack arrived, he learned Mary （） for almost an hour.
- A、had gone
- B、had set off
- C、had left
- D、had been away
正确答案:D -
第22题：
问答题How can we describe the main proficiency goal of the teaching and learning of pronunciation?正确答案： The main proficiency goal can be described in general terms as phonological competence, that is
a) The ability to recognize and discriminate significant sound features.
b) The ability to produce intelligible and acceptable sounds, both segmentally and prosodically.
c) The ability to interpret written language phonologically, as in reading aloud, and to recreated spoken language graphically, as in writing from dictation and note-taking.解析： 暂无解析 -
第23题：
单选题While inspecting the main bearings on a diesel engine you find impregnated dirt and scratches in the bearing surface you would, therefore, suspect that （）Athe bearing had been overheated
Bwater was present in the oil
Cthe lube oil was not being properly filtered
Dthe maximum allowable bearing pressure had been exceeded
正确答案： D解析： 暂无解析 -
第24题：
单选题What had happened to the man before?AHe had been badly treated.
BHe had killed someone.
CHe had been searched.
DHe had been forbidden to get in touch with anyone.
正确答案： A解析：
文章第一段第三句提到“I fumbled in my pockets to see if there were any cigarettes, whichhad escaped their search.”作者翻遍了口袋，终于找到一支没被他们搜走的香烟。由此可推断，作者之前被人搜过身。故选C。