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Depending on one's perspective, a financial instrument can be ______.A．an assetB．a liabilityC．either an asset or a liabilityD．none of the above

题目

Depending on one's perspective, a financial instrument can be ______.

A．an asset

B．a liability

C．either an asset or a liability

D．none of the above

相似考题

1.The train is running fifty miles ().A.an hourB.one hourC.the hourD.a hour

2.(b) Determine whether the factoring company’s offer can be recommended on financial grounds. Assume aworking year of 365 days and base your analysis on financial information for 2006. (8 marks)

3.5 Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments:Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatmentof financial instruments and they understand that on initial recognition any financial asset or liability can bedesignated as one to be measured at fair value through profit or loss (the fair value option). However, there are certainissues that they wish to have explained and these are set out below.Required:(a) Outline in a report to the directors of Ambush the following information:(i) how financial assets and liabilities are measured and classified, briefly setting out the accountingmethod used for each category. (Hedging relationships can be ignored.) (10 marks)

4.Financial reports are used by( )A、managementB、creditorsC、investorsD、all of the above

更多“Depending on one's perspective, a financial instrument can be ______.A．an assetB．a liabilityC．either an asset or a liabilityD．none of the above”相关问题

  • 第1题：

    (b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have a

    significant impact on financial statements prepared under IFRS. (6 marks)

    Appropriateness and quality of discussion. (2 marks)


    正确答案：
    (b) Management judgement may have a greater impact under IFRS than generally was the case under national GAAP. IFRS
    utilises fair values extensively. Management have to use their judgement in selecting valuation methods and formulating
    assumptions when dealing with such areas as onerous contracts, share-based payments, pensions, intangible assets acquired
    in business combinations and impairment of assets. Differences in methods or assumptions can have a major impact on
    amounts recognised in financial statements. IAS1 expects companies to disclose the sensitivity of carrying amounts to the
    methods, assumptions and estimates underpinning their calculation where there is a significant risk of material adjustment
    to their carrying amounts within the next financial year. Often management’s judgement is that there is no ‘significant risk’
    and they often fail to disclose the degree of estimation or uncertainty and thus comparability is affected.
    In addition to the IFRSs themselves, a sound financial reporting infrastructure is required. This implies effective corporate
    governance practices, high quality auditing standards and practices, and an effective enforcement or oversight mechanism.
    Therefore, consistency and comparability of IFRS financial statements will also depend on the robust nature of the other
    elements of the financial reporting infrastructure.
    Many preparers of financial statements will have been trained in national GAAP and may not have been trained in the
    principles underlying IFRS and this can lead to unintended inconsistencies when implementing IFRS especially where the
    accounting profession does not have a CPD requirement. Additionally where the regulatory system of a country is not well
    developed, there may not be sufficient market information to utilise fair value measurements and thus this could lead to
    hypothetical markets being created or the use of mathematical modelling which again can lead to inconsistencies because of
    lack of experience in those countries of utilising these techniques. This problem applies to other assessments or estimates
    relating to such things as actuarial valuations, investment property valuations, impairment testing, etc.
    The transition to IFRS can bring significant improvement to the quality of financial performance and improve comparability
    worldwide. However, there are issues still remaining which can lead to inconsistency and lack of comparability with those
    financial statements.

  • 第2题：

    听力原文：When the drawer and drawee of a bill are the same person, the holder may treat the instrument either as a bill of exchange or as a promissory note.

    (6)

    A．If both the drawer and drawee of an instrument are the same person, the instrument may be treated as a promissory note.

    B．In any case, the holder can treat the instrument as a bill of exchange or a promissory note.

    C．If both the drawer and drawee of an instrument are the same person, the instrument can only he treated as a promissory note.

    D．When the drawer and drawee of a bill are the same person, the holder may treat the instrument neither as a bill of exchange nor as a promissory note.


    正确答案：A
    解析：单句意思为“当出票人和付款人是同一人时，持票人可把此票当成汇票。”

  • 第3题：

    "The trouble with being the Prime Minister's sister is it puts your life into perspective." is from the movie().

    A、Love

    A、ctually

    B、Pocahontas

    C、Tarzan

    D、Air Force One


    参考答案：A

  • 第4题：

    If the market price of the financial instrument concerned should be higher on the delivery date than the price agreed in the financial future contract ______ will make a profit.

    A．the seller

    B．the buyer

    C．the broker

    D．the dealer


    正确答案：B
    解析：第一段第二句Under such a contract, if the market price…the buyer can obtain a price or yield which is settled at the time the contract is agreed，意指在交易日，如果金融工具的市场价格高于合同约定价格，或者说市场收益率低于合同收益率，卖方有义务弥补差价，买方则获得在合约中约定好的价格或收益。南此可见，买方受益。或者可以根据后面举的情况相反例子，反过来推断出买方受益。

  • 第5题：

    Escrow: a financial instrument or an asset held by a third party on behalf of two other ( ) that are in the process of completing a transaction.(第三方托管)


    正确答案：parties

  • 第6题：

    What is the best instrument for establishing a safe working area before welding in a confined space?

    A.An oxygen indicator

    B.A combustible gas indicator

    C.A combination combustible gas and oxygen indicator

    D.A flame safety lamp


    正确答案：C

  • 第7题：

    Being financially secure in retirement just doesn’t happen magically It takes lots of planning time and savings
    Some scary facts about retirement
    ?More than 50% of persons do not have enough finances for retirement
    ?25%do not participate in their company’s retirement plan
    ?The average person spends 20 years in retirement
    Here are some tips to help you plan correctly
    1. Talk to a financial professional. Every few years it’s a good idea to schedule a meeting with a financial planner to get a “check-up”. It’s just like a doctor’s visit and you should really talk about your present situation and future goals
    2. Save and keep on saving. Make it a habit to save as much as you can
    3. Learn your retirement needs. Retirement can be expensive. Learn from today how much you need to save for your retirement. Talk to a financial planner or find an online retirement calculator
    4. Take part in your employer’s retirement plans. If your company offers one it is usually the best tool you can use. Talk to a financial professional for all your options
    5. Learn about pension. If you have an employer or government pension plan learn all the details
    6. Keep your retirement savings off-limits. Don’t make a withdrawal until you retire. You might incur penalties and it will be a setback for realizing your goals
    Who can be a financial professional?

    A. The professional who will do physical “check-up” for you
    B. The professional who will visit you like a doctor
    C. The professional who will schedule a meeting with you
    D. The professional who will help you make your financial plans

    答案：D
    解析：
    细节题。我们可以将关键词进行定位，定位到标号为1的段落，所谓的金融专家，主要就是像是一个医生，主要对你目前的经济状况和未来的计划进行指导。因此D项符合文段。A项侧重身体健康检查，排除。B项指的就像医生定期来访，排除。C项指的是定期举行会议，这个是形式，但不是最终对金融专家的解释，排除。因此答案选D。

  • 第8题：

    Being financially secure in retirement just doesn’t happen magically It takes lots of planning time and savings
    Some scary facts about retirement
    ?More than 50% of persons do not have enough finances for retirement
    ?25%do not participate in their company’s retirement plan
    ?The average person spends 20 years in retirement
    Here are some tips to help you plan correctly
    1. Talk to a financial professional. Every few years it’s a good idea to schedule a meeting with a financial planner to get a “check-up”. It’s just like a doctor’s visit and you should really talk about your present situation and future goals
    2. Save and keep on saving. Make it a habit to save as much as you can
    3. Learn your retirement needs. Retirement can be expensive. Learn from today how much you need to save for your retirement. Talk to a financial planner or find an online retirement calculator
    4. Take part in your employer’s retirement plans. If your company offers one it is usually the best tool you can use. Talk to a financial professional for all your options
    5. Learn about pension. If you have an employer or government pension plan learn all the details
    6. Keep your retirement savings off-limits. Don’t make a withdrawal until you retire. You might incur penalties and it will be a setback for realizing your goals
    What’s the main theme of the passage?

    A. How to find a good financial professional
    B. The importance of retirement plans
    C. The scary facts about retirement
    D. How to make correct retirement plans

    答案：D
    解析：
    主旨题。根据文段的第一句话和文段整体的介绍，该文段就是意在让大家对养老重视，并且积极参加，所以就是如何很好的做出正确的养老计划。故D项符合文意。A项仅仅只是提到一方面，不是本文段的重点陈述的部分，故排除。B项本文段旨在让大家对于养老要清楚并积极参加养老，而且还给了很多中肯的建议。B项片面，只是说到养老的重要性。C项和文段向背离，故排除。因此答案选D。

  • 第9题：

    资料：Being financially secure in retirement just doesn't happen magically. It takes lots of planning, time and savings.
    Some scary facts about retirement:
    More than 50% of persons do not have enough finances for retirement.
    25% do not participate in their company's retirement plan.
    The average person spends 20 years in retirement.
    Here are some tips to help you plan correctly:
    1. Talk to a financial professional. Every few years, it's a good idea to schedule a meeting with a financial planner to get a “check-up”. It's just like a doctor's visit, and you should really talk about your present situation and future goals.
    2. Save, save, and keep on saving. Make it a habit to save as much as you can.
    3. Learn your retirement needs. Retirement can be expensive. Learn from today how much you need to save for your retirement. Talk to a financial planner, or find an online retirement calculator.
    4. Take part in your employer's retirement plans. If your company offers one, it is usually the best tool you can use. Talk to a financial professional for all your options.
    5. Learn about pension plans. If you have an employer or government pension plan, learn all the details.
    6. Keep your retirement savings off-limits. Don't make a withdrawal until you retire. You might incur penalties and it will be a setback for realizing your goals.
    7. Get your employer to start one, and it can help you tremendously.
    8. Learn about your government's retirement plans. Every country has different plans, some with special tax incentives, so learn what your country offers and plan accordingly.
    9. Do your own research. Use the Internet, read the newspapers and magazines, talk to your friends, to find out as much as you can about retirement.

    Who can be a financial professional?

    A.The professional who will do a physical “check-up” for you.
    B.The professional who will visit you like a doctor.
    C.The professional who will schedule a meeting with you.
    D.The professional who will help you make your financial plans.

    答案：D
    解析：
    本题考查的是细节理解。
    【关键词】Who ; financial professional
    【主题句】 第1条Talk to a financial professional. Every few years, it’s a good idea to schedule a meeting with a financial planner to get a “check-up”. It’s just like a doctor’s visit, and you should really talk about your present situation and future goals.和财务专家谈谈。每隔几年，最好安排一次与理财规划师的会面，进行一次“体检”。这就类似于医生拜访，你应该真正谈论下你目前的情况和未来的目标。
    【解析】题干意为“谁能成为财务专家？”选项A意为“会为你做一次身体检查的专家”；选项B意为“会像医生一样拜访你的专家”；选项C意为“会安排与你会面的专家”；选项D意为“会帮助你制定理财计划的专家”。根据主题句，D符合题意。

  • 第10题：

    单选题
    It can be inferred from the passage that the city of Siena ______.
    A

    was the birthplace 9f some important explorers

    B

    made a significant contribution to the world of art

    C

    prizes the giraffe above all other animals

    D

    was one of medieval Italy's most important cities

    E

    is a popular destination for tourists


    正确答案： E
    解析：
    文中最后一段第二句，作者提到Siena因文艺复兴时期的众多画家而开始闻名。故选B。

  • 第11题：

    单选题
    “Mozart’s can” underlined in Paragraph 2 refers to.
    A

    his human feelings can be understood

    B

    Mozart’s music can be analyzed carefully

    C

    his harmonies, rhythms, etc. can be separated from one another

    D

    his musical language can be separated from his personality


    正确答案： B
    解析：
    推断题。第一段指出作曲家的语言都很难从精神和敏感性中分离出来，但同时提到“except by pedantic analysis…of the artist who happens to be expressing himself through them”。第二段第一句指出“但这恰好是问题所在；就我所知，莫扎特就能”，由此可知此处指莫扎特能将他的音乐语言同自己的性格分隔开来，故选项D为正确答案。

  • 第12题：

    单选题
    The writer’s tone can best be described as one of ______.
    A

    relief

    B

    humor

    C

    worry

    D

    solemnity


    正确答案： B
    解析：
    我们可以从文章开头描述自己冷冻热带鱼，末尾写到记忆改善后的变化等几处可以看出作者写这篇文章的基调是幽默的手法。故选B。

  • 第13题：

    It can be inferred from the text that the novel is written _____.

    ［A］ with a mobile point of view

    ［B］ with a limited third person singular

    ［C］ from Manon’s perspective

    ［D］ from Sarah’s eye as a slave


    正确答案：C
    本题考查推理引申。第二段首句提到，读者被迫通过玛侬，而不是莎拉的视角去看这一切。由此可知［C］正确，排除［D］。第四段第三句提到，这本书的微妙之处在于随着故事情节的发展读者对所有人物的看法突然发生了改变。因此持变化观点的是读者，而非作者，排除［A］。第四段首句提到，玛侬的丈夫总是被称之为“我的丈夫”或“他”，没有给出名字，但由第二段首句可知，主人公玛侬是第一称。因此［B］也不正确。

  • 第14题：

    Education means different things to different people, ______ their perspective.

    A.to depend to

    B.depends to

    C.depending on


    参考答案：B

  • 第15题：

    听力原文： It's no secret that throughout history common stock has outperformed most financial instruments. If an investor plans to have an investment for a long period of time, then their portfolio should be comprised mostly of stocks ; however, investors who don't have this kind of time should diversify their portfolios. For this reason, the concept of "asset allocation" was developed. Asset allocation is an investment portfolio technique that aims to balance risk and create diversification by dividing assets among major categories. The underlying principle of asset allocation is that the older a person gets, the less risk he or she should face. After you retire you may have to depend on your savings as your only source of income.

    28. Throughout history, what kind of stock has outperformed most financial instruments?

    29.What is the purpose of asset allocation?

    30.What is the principle underlying the concept of asset allocation?

    (28)

    A．preferred stock

    B．common stock

    C．concept stock

    D．cynical stock


    正确答案：B
    解析：录音原文一开始就提到It's no secret that throughout history common stock has outperformed most financial instruments，纵观历史，普通股表现优于其他绝大多数金融工具不是秘密。

  • 第16题：

    It is a kind of ______ that dreams can foretell one's fortune.

    Atradition

    Bsuperstition

    Ccustom

    Dconvention


    正确答案：B

  • 第17题：

    (a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’.

    Required:

    Provide an explanation to your assistant of the weaknesses in his definition of non-current assets when

    compared to the International Accounting Standards Board’s (IASB) view of assets. (4 marks)

    (b) The same assistant has encountered the following matters during the preparation of the draft financial statements of Darby for the year ending 30 September 2009. He has given an explanation of his treatment of them.

    (i) Darby spent $200,000 sending its staff on training courses during the year. This has already led to an

    improvement in the company’s efficiency and resulted in cost savings. The organiser of the course has stated that the benefits from the training should last for a minimum of four years. The assistant has therefore treated the cost of the training as an intangible asset and charged six months’ amortisation based on the average date during the year on which the training courses were completed. (3 marks)

    (ii) During the year the company started research work with a view to the eventual development of a new

    processor chip. By 30 September 2009 it had spent $1·6 million on this project. Darby has a past history

    of being particularly successful in bringing similar projects to a profitable conclusion. As a consequence the

    assistant has treated the expenditure to date on this project as an asset in the statement of financial position.

    Darby was also commissioned by a customer to research and, if feasible, produce a computer system to

    install in motor vehicles that can automatically stop the vehicle if it is about to be involved in a collision. At

    30 September 2009, Darby had spent $2·4 million on this project, but at this date it was uncertain as to

    whether the project would be successful. As a consequence the assistant has treated the $2·4 million as an

    expense in the income statement. (4 marks)

    (iii) Darby signed a contract (for an initial three years) in August 2009 with a company called Media Today to

    install a satellite dish and cabling system to a newly built group of residential apartments. Media Today will

    provide telephone and television services to the residents of the apartments via the satellite system and pay

    Darby $50,000 per annum commencing in December 2009. Work on the installation commenced on

    1 September 2009 and the expenditure to 30 September 2009 was $58,000. The installation is expected

    to be completed by 31 October 2009. Previous experience with similar contracts indicates that Darby will

    make a total profit of $40,000 over the three years on this initial contract. The assistant correctly recorded

    the costs to 30 September 2009 of $58,000 as a non-current asset, but then wrote this amount down to

    $40,000 (the expected total profit) because he believed the asset to be impaired.

    The contract is not a finance lease. Ignore discounting. (4 marks)

    Required:

    For each of the above items (i) to (iii) comment on the assistant’s treatment of them in the financial

    statements for the year ended 30 September 2009 and advise him how they should be treated under

    International Financial Reporting Standards.

    Note: the mark allocation is shown against each of the three items above.


    正确答案：
    (a)Therearefourelementstotheassistant’sdefinitionofanon-currentassetandheissubstantiallyincorrectinrespectofallofthem.Thetermnon-currentassetswillnormallyincludeintangibleassetsandcertaininvestments;theuseoftheterm‘physicalasset’wouldbespecifictotangibleassetsonly.Whilstitisusuallythecasethatnon-currentassetsareofrelativelyhighvaluethisisnotadefiningaspect.Awastepaperbinmayexhibitthecharacteristicsofanon-currentasset,butonthegroundsofmaterialityitisunlikelytobetreatedassuch.Furthermorethepastcostofanassetmaybeirrelevant;nomatterhowmuchanassethascost,itistheexpectationoffutureeconomicbenefitsflowingfromaresource(normallyintheform.offuturecashinflows)thatdefinesanassetaccordingtotheIASB’sFrameworkforthepreparationandpresentationoffinancialstatements.Theconceptofownershipisnolongeracriticalaspectofthedefinitionofanasset.Itisprobablythecasethatmostnoncurrentassetsinanentity’sstatementoffinancialpositionareownedbytheentity;however,itistheabilityto‘control’assets(includingpreventingothersfromhavingaccesstothem)thatisnowadefiningfeature.Forexample:thisisanimportantcharacteristicintreatingafinanceleaseasanassetofthelesseeratherthanthelessor.Itisalsotruethatmostnon-currentassetswillbeusedbyanentityformorethanoneyearandapartofthedefinitionofproperty,plantandequipmentinIAS16Property,plantandequipmentreferstoanexpectationofuseinmorethanoneperiod,butthisisnotnecessarilyalwaysthecase.Itmaybethatanon-currentassetisacquiredwhichprovesunsuitablefortheentity’sintendeduseorisdamagedinanaccident.Inthesecircumstancesassetsmaynothavebeenusedforlongerthanayear,butneverthelesstheywerereportedasnon-currentsduringthetimetheywereinuse.Anon-currentassetmaybewithinayearoftheendofitsusefullifebut(unlessasaleagreementhasbeenreachedunderIFRS5Non-currentassetsheldforsaleanddiscontinuedoperations)wouldstillbereportedasanon-currentassetifitwasstillgivingeconomicbenefits.Anotherdefiningaspectofnon-currentassetsistheirintendedusei.e.heldforcontinuinguseintheproduction,supplyofgoodsorservices,forrentaltoothersorforadministrativepurposes.(b)(i)TheexpenditureonthetrainingcoursesmayexhibitthecharacteristicsofanassetinthattheyhaveandwillcontinuetobringfutureeconomicbenefitsbywayofincreasedefficiencyandcostsavingstoDarby.However,theexpenditurecannotberecognisedasanassetonthestatementoffinancialpositionandmustbechargedasanexpenseasthecostisincurred.Themainreasonforthislieswiththeissueof’control’;itisDarby’semployeesthathavethe‘skills’providedbythecourses,buttheemployeescanleavethecompanyandtaketheirskillswiththemor,throughaccidentorinjury,maybedeprivedofthoseskills.AlsothecapitalisationofstafftrainingcostsisspecificallyprohibitedunderInternationalFinancialReportingStandards(specificallyIAS38Intangibleassets).(ii)Thequestionspecificallystatesthatthecostsincurredtodateonthedevelopmentofthenewprocessorchipareresearchcosts.IAS38statesthatresearchcostsmustbeexpensed.Thisismainlybecauseresearchistherelativelyearlystageofanewprojectandanyfuturebenefitsaresofarinthefuturethattheycannotbeconsideredtomeetthedefinitionofanasset(probablefutureeconomicbenefits),despitethegoodrecordofsuccessinthepastwithsimilarprojects.Althoughtheworkontheautomaticvehiclebrakingsystemisstillattheresearchstage,thisisdifferentinnaturefromthepreviousexampleastheworkhasbeencommissionedbyacustomer,Assuch,fromtheperspectiveofDarby,itisworkinprogress(acurrentasset)andshouldnotbewrittenoffasanexpense.Anoteofcautionshouldbeaddedhereinthatthequestionsaysthatthesuccessoftheprojectisuncertainwhichpresumablymeansitmaynotbecompleted.ThisdoesnotmeanthatDarbywillnotreceivepaymentfortheworkithascarriedout,butitshouldbecheckedtothecontracttoensurethattheamountithasspenttodate($2·4million)willberecoverable.Intheeventthatsay,forexample,thecontractstatedthatonly$2millionwouldbeallowedforresearchcosts,thiswouldplacealimitonhowmuchDarbycouldtreatasworkinprogress.Ifthiswerethecasethen,forthisexample,Darbywouldhavetoexpense$400,000andtreatonly$2millionasworkinprogress.(iii)Thequestionsuggeststhecorrecttreatmentforthiskindofcontractistotreatthecostsoftheinstallationasanon-currentassetand(presumably)depreciateitoveritsexpectedlifeof(atleast)threeyearsfromwhenitbecomesavailableforuse.Inthiscasetheassetwillnotcomeintouseuntilthenextfinancialyear/reportingperiodandnodepreciationneedstobeprovidedat30September2009.Thecapitalisedcoststodateof$58,000shouldonlybewrittendownifthereisevidencethattheassethasbecomeimpaired.Impairmentoccurswheretherecoverableamountofanassetislessthanitscarryingamount.Theassistantappearstobelievethattherecoverableamountisthefutureprofit,whereas(inthiscase)itisthefuture(net)cashinflows.Thusanyimpairmenttestat30September2009shouldcomparethecarryingamountof$58,000withtheexpectednetcashflowfromthesystemof$98,000($50,000perannumforthreeyearslessfuturecashoutflowstocompletiontheinstallationof$52,000(seenotebelow)).Asthefuturenetcashflowsareinexcessofthecarryingamount,theassetisnotimpairedanditshouldnotbewrittendownbutshownasanon-currentasset(underconstruction)atcostof$58,000.Note:asthecontractisexpectedtomakeaprofitof$40,000onincomeof$150,000,thetotalcostsmustbe$110,000,withcoststodateat$58,000thisleavescompletioncostsof$52,000.

  • 第18题：

    True patriotism consists（ ）putting the interests of one country above everything,including one’s life.
    in


    答案：
    解析：
    consist in“在于，存在于”；consist of“由……组成”

  • 第19题：

    Being financially secure in retirement just doesn’t happen magically It takes lots of planning time and savings
    Some scary facts about retirement
    ?More than 50% of persons do not have enough finances for retirement
    ?25%do not participate in their company’s retirement plan
    ?The average person spends 20 years in retirement
    Here are some tips to help you plan correctly
    1. Talk to a financial professional. Every few years it’s a good idea to schedule a meeting with a financial planner to get a “check-up”. It’s just like a doctor’s visit and you should really talk about your present situation and future goals
    2. Save and keep on saving. Make it a habit to save as much as you can
    3. Learn your retirement needs. Retirement can be expensive. Learn from today how much you need to save for your retirement. Talk to a financial planner or find an online retirement calculator
    4. Take part in your employer’s retirement plans. If your company offers one it is usually the best tool you can use. Talk to a financial professional for all your options
    5. Learn about pension. If you have an employer or government pension plan learn all the details
    6. Keep your retirement savings off-limits. Don’t make a withdrawal until you retire. You might incur penalties and it will be a setback for realizing your goals
    Which of the following is NOT true about retirement?

    A. More than half of people don’t have enough finances for retirement
    B. A quarter of people don’t take part in their company’s retirement plan
    C. No one can be financially secure in retirement
    D. The average person will spend 20 years in retirement

    答案：C
    解析：
    是非题。从题目要求看这个题是一个细节题。A项我们可以在文段中定位出来“More than 50% of persons do not have enough finances for retirement”，排除A项。B项文段定位到“25%do not participate in their company’s retirement plan”a quarter就相当于25%，排除B项。D项定位“The average person spends 20 years in retirement”和D项几乎是同义替换，排除D项。C项文段只是说要耗费时间和金钱，但并没有说没有人在退休是有保障。故C项不符文意。因此答案选C。

  • 第20题：

    资料：Being financially secure in retirement just doesn't happen magically. It takes lots of planning, time and savings.
    Some scary facts about retirement:
    More than 50% of persons do not have enough finances for retirement.
    25% do not participate in their company's retirement plan.
    The average person spends 20 years in retirement.
    Here are some tips to help you plan correctly:
    1. Talk to a financial professional. Every few years, it's a good idea to schedule a meeting with a financial planner to get a “check-up”. It's just like a doctor's visit, and you should really talk about your present situation and future goals.
    2. Save, save, and keep on saving. Make it a habit to save as much as you can.
    3. Learn your retirement needs. Retirement can be expensive. Learn from today how much you need to save for your retirement. Talk to a financial planner, or find an online retirement calculator.
    4. Take part in your employer's retirement plans. If your company offers one, it is usually the best tool you can use. Talk to a financial professional for all your options.
    5. Learn about pension plans. If you have an employer or government pension plan, learn all the details.
    6. Keep your retirement savings off-limits. Don't make a withdrawal until you retire. You might incur penalties and it will be a setback for realizing your goals.
    7. Get your employer to start one, and it can help you tremendously.
    8. Learn about your government's retirement plans. Every country has different plans, some with special tax incentives, so learn what your country offers and plan accordingly.
    9. Do your own research. Use the Internet, read the newspapers and magazines, talk to your friends, to find out as much as you can about retirement.

    Which of the following is NOT true about retirement?

    A.More than half of people don’t have enough finances for retirement.
    B.quarter of people don’t take part in their company’s retirement plan.
    C.No one can be financially secure in retirement.
    D.The average person will spend 20 years in retirement.

    答案：C
    解析：
    本题考查的是细节理解。
    【关键词】not true; retirement
    【主题句】第二自然段1.More than of persons do not have enough finances for retirement.超过的人没有足够的资金用于退休。2. do not participate in their company’s retirement plan.没有参与公司退休计划。3.The average person spends 20 years in retirement.一般人花费20年时间退休。
    【解析】题干意为“以下哪个关于退休的选项不正确？”选项A意为“半数以上的人没有足够的资金用于退休”；选项B意为“四分之一的人没有参加公司的退休计划”；选项C意为“没有人可以在经济上安全退休”；选项D意为“一般人花费20年时间退休”。根据主题句，结合题意选C。

  • 第21题：

    which one of the following best where layer can be used?（）

    • A、form 
    • B、page 
    • C、subform 
    • D、all of the above

    正确答案:B

  • 第22题：

    单选题
    What does the writer think of the financial markets in the U.S.?
    A

    A difficult one.

    B

    An unsuccessful one.

    C

    A highly developed.complex and efficient one.


    正确答案： A
    解析：
    从第四段最后一句提到的“this country’s financial markets are regarded as the most highly developed, sophisticated, and efficient in the world”，可知选项C符合题意。

  • 第23题：

    单选题
    It is worthwhile to study the various ways in which Shakespeare used English because _____.
    A

    English words have changed a lot since Shakespeare’s time

    B

    by doing so one can be fully aware of the richness of the English language

    C

    English words are now being used in the same way as in Shakespeare’s days

    D

    of none of the above


    正确答案： A
    解析：
    细节题。由“There is probably no better way for a foreigner to appreciate the richness and variety of the English language than by studying the various ways in which Shakespeare used it.”可知，正确答案应为B项。

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