The American GAAP is on the way from rules-based standards toward principles-based standards.（）

A . A、5小时40分 B . B、7小时20分 C . C、23小时40分 D . D、17小时20分

A . the use of steam and electricity as chief energy,the development of lare corporation and the development of railway B . the development of large corporation,urbanization and the employment in production of new technology C . the appearance of airplane,the use of electricity on a large scale and urbanization D . the rapid development of industry,railway and large citie

A . Certificate of Inspection B . Classification Certificate C . Load Line Certificate D . Seaworthy Certificate

A．romanticism B．realism C．sentimentalism D．naturalism

M: Well, if he says to take Main Street, we should go the other way! Q: What do we learn about the man？ (18) A．He always does what the announcer says. B．He thinks that the announcer is very good at his work. C．He is angry at the announcer's words. D．He doesn't believe what the announcer says.

A．indicated B．conversed C．fabricated D．repudiated

According to a new report by Forrester Research, e-commerce sales are【C1】______. to grow 11% , to ＄ 156 billion, in 2009. That【C2】______a slowdown from 13% growth last year and 18% in 2007. The major factor【C3】______to the pace shift is, of course,【C4】______consumer confidence. But e-commerce's slowed pace is, still【C5】______better than the National Retail Federation's【C6】______0.5% drop in overall retail sales this year. That means e-commerce is stealing market share from【C7】______retail -- and fast. By Forrester's estimates, in 2008 e-commerce【C8】______for 5% of all retail sales. In 2012, Forrester thinks ecommerce could have an 8%【C9】______. One recent factor is that online shopping promises bargains to price-sensitive consumers. 'The recession is definitely【C10】______more consumers to do their homework【C11】______they go and complete a purchase, ' says Forrester analyst Sucharita Mulpuru. E-commerce is also【C12】______protected because online shoppers tend to be wealthier: about half of all online shopping is done by households that earn more than ＄ 75,000 per year,【C13】______though they're just about a【C14】______of all households with Internet access. 【C15】______not all Internet companies are set to benefit equally. Last month, e-commerce【C16】______eBay posted its first-ever quarterly revenue decline,【C17】______Amazon reported a sales surge of 18%.Smaller players are particularly【C18】______risk. 'There are some pretty vicious wars as companies go online and duke it out to get market share,' says Mulpuru. 'The【C19】______I have is that we could go back down the spiral of death from 1999 and 2000, when companies would under-price themselves without thinking about【C20】______. 【C1】 A．hardly B．likely C．centainly D．seemly

A．New England B．western C．southern D．black

A．￡68.00 B．￡80.00 C．￡12.00 D．￡65.00

A．Using of B．Writing on C．Reporting by D．According to

While three of them, including Lehman Brothers, take a dim view of the prospects for American shares, the other four have either marginally increased their allocations, or have maintained them at the same levels as in the previous quarter. Lehman Brothers seems to have decided that the prospect for German shares is better than it is for American ones. Its allocation for American equities dropped by seven percentage points, to 45% of its equity holdings; while its German share portfolio increased by six percentage points, to 11%. Lehman's share allocation to America has dropped, even as its overall equity holdings have increased. Daiwa and Standard Life are the other two that have cut back on American equities. But Credit Suisse continues to be a cheerleader for American shares. Following its ten percentage-point increase in the third quarter, the Swiss firm increased its exposure to American equities once again in the fourth quarter. Commerz International appears to share Credit Suisse's bullish outlook: its American equity holdings have increased by four percentage points, to 490. Julius Baer is extremely bullish on American equities, with 60% of its equity funds parked there. But the average American equity holdings, among our institutional investors dropped by a percentage point in the fourth quarter. British equities seem to have become attractive—all our investors have increased their allocations. Credit Suisse, which in the third quarter cut its investment in British shares, appears to have changed its mind. It has increased its allocation by four percentage points, taking the total to 9%. On the other hand, Japanese shares have been given the thumbs-down: all our investors save Julius Baer (unchanged) and Credit Suisse (slightly up) have moved funds out of Japanese equities. It is a relatively similar story for Japanese bonds, where everybody apart from Commerz International has either dropped their yen-denominated bond holdings, or kept them unchanged. Robeco Group seems decidedly bearish, for it has sharply, cut its allocation, from 24% to 15%. Lehman Brothers, appears to have got the timing right, by raising its allocation of dollar-denominated bonds in the fourth quarter. Its increase was followed by the Fed interest-rate cut on January 3rd. Will Lehman's bearish timing prove right for American shares, too？ Lehman Brothers______. A．has increased its equity and bond allocation in America B．pays less attention to the equity holdings because of the American economy's slowdown C．is pessimistic about the American prospect and cautious about its allocation D．is as bearish as other institutional investors

The area deforested in the past year was up 6% in 2003, far worse than the Brazilian government's predictions that it would rise by no more than about 2%. It was the second worst year for the destruction of the rainforest since satellite surveys began. It is reckoned that almost a fifth of the Brazilian part of the forest has now been wiped outs if it were to continue at this rate, it would all be flattened within the next two centuries. Things are hardly any better in those portions of Amazonia that lie in neighboring countries: Ecuador has lost about half of its forest, mainly due to illegal logging, in the past 30 years. Worse still, tropical forests have been disappearing at an even faster rate elsewhere in the world, such as in Africa. The world's greatest stores of biodiversity—and some of its main suppliers of the oxygen we breathe—are still being chewed up at an alarming rate, despite decades of talk among world leaders and environmentalists about the need to preserve them. As has been seen before in Brazil, the surge in the rate of deforestation is a sign that the country's economy is booming—recently it bas been growing at an annual rate of around 5%. Most of the timber felled illegally in Amazonia is sold to domestic buyers, in particular to the construction industry in Brazil's richer southern states. But the forest is also threatened by the rapid expansion of farming and ranching. In the past year, almost half of the total deforestation was in the state of Mato Grosso on the forest's southern part, where huge areas have been flattened to grow soybeans. Last year Brazil earned about $10 billion from exporting soy products, exceeding its income from coffee' and sugar, the country's traditional export crops. Mato Grosso's governor, Blairo Maggi, is also its soybean king—his family's farms are' the world's largest single producer of the crop. The rate at which the forest is being flattened could easily rise further. To boost the region's economic development and make attack on poverty, the government plans to asphalt(铺设沥青) and widen the BR-163 highway that slices the forest roughly in half, running from north to south. Though the government has been working with environmental groups and others to try to limit the scheme's impact, past experience has shown that improved road access invariably means more intrusion of the forest by loggers, ranchers, farmers, mineral prospectors and others. For much of Brazil's recent history, in particular during the country's 1964-85 military dictatorship, successive governments were obsessed(困扰) with populating and "developing" Amazonia, convinced that otherwise a foreign power might seize it. Large sums were spent building highways to open up the forest and a lot of subsidies were offered to get people to resettle there. However, the huge area of abandoned former forest land alongside previous road schemes show that, in fact, much of the region lacks suitable soil and climate for agriculture. More recent governments have taken the axe to the worse schemes that encouraged people to destroy the rainforest. Besides Brazil's tough conservation laws, there are now countl A．Y B．N C．NG

A、The carrying amounts of inventories carried at fair value less costs to sell B、The amount of the reversal of any write-down of inventories C、The amount of inventories recognized as an expense during the period

A．logos, ethos, pathos B．ethos, logos, pathos C．pathos, logos, ethos D．pathos, ethos, logos

此题为判断题(对，错)。

A．functionmodel,classmodelandstatemodel B． classmodel,interactionmodelandstatemodel C． classmodel,interactionmodelandsequencemodel D． functionmodel,interactionmodelandstatemodel