(d) Player tradingAnother proposal is for the club to sell its two valuable players, Aldo and Steel. It is thought that it will receive atotal of $16 million for both players. The players are to be offered for sale at the end of the current football seaso

题目

(d) Player trading

Another proposal is for the club to sell its two valuable players, Aldo and Steel. It is thought that it will receive a

total of $16 million for both players. The players are to be offered for sale at the end of the current football season

on 1 May 2007. (5 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)


相似考题

2.3 Seejoy is a famous football club but has significant cash flow problems. The directors and shareholders wish to takesteps to improve the club’s financial position. The following proposals had been drafted in an attempt to improve thecash flow of the club. However, the directors need advice upon their implications.(a) Sale and leaseback of football stadium (excluding the land element)The football stadium is currently accounted for using the cost model in IAS16, ‘Property, Plant, and Equipment’.The carrying value of the stadium will be $12 million at 31 December 2006. The stadium will have a remaininglife of 20 years at 31 December 2006, and the club uses straight line depreciation. It is proposed to sell thestadium to a third party institution on 1 January 2007 and lease it back under a 20 year finance lease. The saleprice and fair value are $15 million which is the present value of the minimum lease payments. The agreementtransfers the title of the stadium back to the football club at the end of the lease at nil cost. The rental is$1·2 million per annum in advance commencing on 1 January 2007. The directors do not wish to treat thistransaction as the raising of a secured loan. The implicit interest rate on the finance in the lease is 5·6%.(9 marks)Required:Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’scash flow problems.(Candidates do not need knowledge of the football finance sector to answer this question.)

4.One winter day in 1891, a class at a training school in Massachusetts, USA, went into the gym for their daily exercises. Since the football season had ended, most of young men felt they were in for a boring time. But their teacher, James Naismith, had other ideas. He had been working for a long time on the new game that would have the excitement of American football. Naismith showed the men a basket he had hung at each end of the gym, and explained that they were going to use a round European football. At first everybody tried to throw the ball into the basket no matter where he was standing. “Pass! Pass!” Naismith kept shouting, blowing his whistle to stop the excited players. Slowly, they began to understand what was wanted of them. The problem with the new game, which was soon called “basketball”, was getting the ball out of the basket. They used ordinary baskets, with bottoms, and the ball, of course, stayed inside. At first, someone had to climb up every time when a basket was scored. It was several years before someone came up with the idea of removing the bottom of the basket and letting the ball fall through. There have been many changes in the rules since then, and basketball had become one of the world’s most popular sports.1、 When did the story happen?AIn springBIn summerCIn fallDIn winter2、 What did Naismith do to entertain his students one day?AHe taught them to play an exciting new gameBHe took them to watch a basketball gameCHe trained them to play European footballDHe let them compete in getting balls out of a basket3、 According to the write, what was the problem with the new game?AThe players had difficulty understanding the complex rulesBThe players found the basket too high to reachCThe players soon found the game boringDThe players had trouble getting the ball out of the basket4、 How was the problem with the new game solved?ABy alerting the size of the basketBBy simplifying the complex rulesCBy removing the bottom of the basketDBy lowering the position of the basket5、 Which kind of ball was used in basketball games at first?AVolleyballBSoftballCAmerican footballDBritish football

更多“(d) Player tradingAnother proposal is for the club to sell its two valuable players, Aldo and Steel. It is thought that it will receive atotal of $16 million for both players. The players are to be offered for sale at the end of the current football seaso”相关问题
  • 第1题:

    -But then we'll have to accept a Board of Directors chosen by our stockholders. Wouldn't that limit us in many ways? -Certainly. But if you consider the massive capital investment that we'll receive, you'll understand that this could take our company ------ .

    :A from being a big firm to being one of the medium-tier players ;

    B from being a medium-tier firm to being one of the big players ;

    C from being a medium-tier firm to being one of the small players


    参考答案:B

  • 第2题:

    These football players had no strict ( )until they joined our club.

    A、training

    B、practice

    C、exercise

    D、education


    参考答案:A

  • 第3题:

    共用题干
    What Makes a Soccer Player Great?
    Soccer is played by millions of people all over the world,but there have only been few play-ers who were truly great.How did these players get that way—was it through training and prac- tice,or are great players“born,not made”?First,these players came from places that have had famous stars in the past-players that a young boy can look up to and try to imitate.In the history of soccer,only six countries have ever won the World Cup-three from South America and three from western Europe .There has never been a great national team-or a really great player-from North America or from Asia.Second,these players have all had years of practice in the game. Alfredo Di Stefano was the son of a soccer player,as was Pele.Most players begin playing the game at the age of three or four.
    Finally,many great players come from the same kind of neighborhood—a poor,crowded area where a boy's dream is not to be a doctor,lawyer,or businessman,but to become a rich,famous athlete or entertainer. For example,Liverpool,which produced the Beetles,had one of the best
    English soccer teams in recent years.Pele practiced in the street with a“ball”made of rags.And George Best learned the tricks that made him famous by bouncing the ball off a wall in the slums of Belfast.
    All great players have a lot in common,but that doesn't explain why they are great. Hundreds of boys played in those Brazilian streets,but only one became Pele.The greatest play-ers are born with some unique quality that sets them apart from all the others.

    In the last paragraph the statement“only one became Pele”indicates that______.
    A: Pele. is the greatest soccer player
    B: the greatest players are born with some unique quality
    C: Pele's birthplace sets him apart from all the other players
    D: the greatest players practice with“balls”made of rags

    答案:B
    解析:
    Truly great players are rare:真正棒的球员是很少的。答案在文章的第一句:全世界有许许多多人踢足球,可是踢得真正棒的球员只是极少数人。
    skills:技巧。tricks出现在第二段的最后一个句子中。根据句子的意思,该词表达的是“技巧”的意思。该题是考查根据上下文猜词的能力。
    many geat soccer players come from poor areas:许多很棒的足球球员都来自贫困地区。第二段的第一个句子说到,许多很棒的球员都来自同一种聚居区——一种贫困的、拥挤的……地区。
    the greatest players are born with some unique quality:最棒的球员的某种独特的素质是与生俱来的。这个子句引自文章的最后一个句子“The great players are born with some unique quality that sets them apart from all the others”。
    his height:身高。“身高”在文章中没有提到。

  • 第4题:

    共用题干
    What Makes a Soccer Player Great?
    Soccer is played by millions of people all over the world,but there have only been few play-ers who were truly great.How did these players get that way—was it through training and prac- tice,or are great players“born,not made”?First,these players came from places that have had famous stars in the past-players that a young boy can look up to and try to imitate.In the history of soccer,only six countries have ever won the World Cup-three from South America and three from western Europe .There has never been a great national team-or a really great player-from North America or from Asia.Second,these players have all had years of practice in the game. Alfredo Di Stefano was the son of a soccer player,as was Pele.Most players begin playing the game at the age of three or four.
    Finally,many great players come from the same kind of neighborhood—a poor,crowded area where a boy's dream is not to be a doctor,lawyer,or businessman,but to become a rich,famous athlete or entertainer. For example,Liverpool,which produced the Beetles,had one of the best
    English soccer teams in recent years.Pele practiced in the street with a“ball”made of rags.And George Best learned the tricks that made him famous by bouncing the ball off a wall in the slums of Belfast.
    All great players have a lot in common,but that doesn't explain why they are great. Hundreds of boys played in those Brazilian streets,but only one became Pele.The greatest play-ers are born with some unique quality that sets them apart from all the others.

    The word“tricks”at the end of Paragraph 2 is closest in meaning to______.
    A: “experience”
    B: “cheating”
    C: “skills”
    D: “training”

    答案:C
    解析:
    Truly great players are rare:真正棒的球员是很少的。答案在文章的第一句:全世界有许许多多人踢足球,可是踢得真正棒的球员只是极少数人。
    skills:技巧。tricks出现在第二段的最后一个句子中。根据句子的意思,该词表达的是“技巧”的意思。该题是考查根据上下文猜词的能力。
    many geat soccer players come from poor areas:许多很棒的足球球员都来自贫困地区。第二段的第一个句子说到,许多很棒的球员都来自同一种聚居区——一种贫困的、拥挤的……地区。
    the greatest players are born with some unique quality:最棒的球员的某种独特的素质是与生俱来的。这个子句引自文章的最后一个句子“The great players are born with some unique quality that sets them apart from all the others”。
    his height:身高。“身高”在文章中没有提到。

  • 第5题:

    共用题干
    What Makes a Soccer Player Great?
    Soccer is played by millions of people all over the world,but there have only been few play-ers who were truly great.How did these players get that way—was it through training and prac- tice,or are great players“born,not made”?First,these players came from places that have had famous stars in the past-players that a young boy can look up to and try to imitate.In the history of soccer,only six countries have ever won the World Cup-three from South America and three from western Europe .There has never been a great national team-or a really great player-from North America or from Asia.Second,these players have all had years of practice in the game. Alfredo Di Stefano was the son of a soccer player,as was Pele.Most players begin playing the game at the age of three or four.
    Finally,many great players come from the same kind of neighborhood—a poor,crowded area where a boy's dream is not to be a doctor,lawyer,or businessman,but to become a rich,famous athlete or entertainer. For example,Liverpool,which produced the Beetles,had one of the best
    English soccer teams in recent years.Pele practiced in the street with a“ball”made of rags.And George Best learned the tricks that made him famous by bouncing the ball off a wall in the slums of Belfast.
    All great players have a lot in common,but that doesn't explain why they are great. Hundreds of boys played in those Brazilian streets,but only one became Pele.The greatest play-ers are born with some unique quality that sets them apart from all the others.

    According to the author,which of the following statements is true?
    A: Great soccer players are born,not made.
    B: Truly great players are rare.
    C: Only six countries have ever had famous soccer stars.
    D: Soccer is the least popular sport in North America and Asia.

    答案:B
    解析:
    Truly great players are rare:真正棒的球员是很少的。答案在文章的第一句:全世界有许许多多人踢足球,可是踢得真正棒的球员只是极少数人。
    skills:技巧。tricks出现在第二段的最后一个句子中。根据句子的意思,该词表达的是“技巧”的意思。该题是考查根据上下文猜词的能力。
    many geat soccer players come from poor areas:许多很棒的足球球员都来自贫困地区。第二段的第一个句子说到,许多很棒的球员都来自同一种聚居区——一种贫困的、拥挤的……地区。
    the greatest players are born with some unique quality:最棒的球员的某种独特的素质是与生俱来的。这个子句引自文章的最后一个句子“The great players are born with some unique quality that sets them apart from all the others”。
    his height:身高。“身高”在文章中没有提到。

  • 第6题:

    共用题干
    American sports are quite distinct from those played elsewhere in the world.The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.The professional game dates from 1869 and has no close rivals in popularity until the 1960s;though baseball is no longer the most popular sport,it is still referred to as the nationa! pastime.Little boys play baseball in parks and empty lots,in streets and in alleys;and picnics all through the hot summer months include at least a few innings(回合)of baseball with boys and girls, young and old,taking turns at bat. Probably no American was very surprised to read in the newspapers that when a United States atomic submarine surfaced at the North Pole,the crewmen played a game of baseball.
    Also unlike the professional levels of the other popular spectator sports in the U.S.,Major League Baseball teams play almost every day from April to October. American football(known simply as"football"in the U.S.)now attracts more television viewers than baseball;however, National Football League teams play only 16 regular -season games each year,so baseball is the great leader in ticket sales.The really important professional players are members of the 24 teams in America's two major baseball leagues.Each summer they are America's national heroes.At the end of the season,when the two top teams play against each other to find the winner of the"World Series",excitement and tension rise in cities all over the country.Fans make long trips to watch the games and to shout from their seats in the bleachers(廉价座位).Millions of others tune in on radio and television,sometimes making it a topic of conversation.And long after it is all over,baseball fans talk over the scores and the players,inning by inning,and the batting averages of the players this year compared to other years.(Batting averages show the percentage of times a player hits the ball effectively)
    The President of the United States is invited to start the season each year by tossing the ball into the first game in Washington
    D.C.一and he rarely fails to come.

    Baseball is the oldest among the top four spectator team sports.
    A:Right
    B:Wrong
    C:Not mentioned

    答案:A
    解析:
    美国的体育运动和世界上其他地方的体育运动类似。第一段第一句: American sports are quite distinct from those played elsewhere in the world.美国的体育运动和世界上其他地方的体育运动截然不同。因此本句是错误的。
    四种最受欢迎的团体运动中,棒球的历史最为悠久。第一段第二、三句: The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.四种最吸引观众的团体性运动分别是美式橄榄球、棒球、篮球和冰上曲棍球。这些运动中棒球历史最为悠久。因此本句话是正确的。
    当读到核潜艇的船员在北极进行了场棒球比赛的新闻时,任何一个美国人都不会感到惊讶,因为棒球是美国的国球,很多人都喜欢这项运动。第一段第四句:…though baseball is no longer the most popular sport,it is still referred to as the national pastime.尽管棒球如今不再是最受欢迎的运动,但是依然被看作是美国的国球。接下来用具体例子来说明棒球运动在美国的受欢迎程度,最后一个关于核潜艇船员打棒球的例子也是为了说明这一点。因此本句话是正确的。
    美式橄榄球在门票梢量方面仅次于棒球。文中对此没有提及。
    当前两名球队进行决赛时,这个国家的很多人都觉得紧张而兴奋。At the end of the season,when the two top teams play against each other to find the winner of the "World Series", excitement and tension rise in cities all over the country.季末的时候当前两名球队为夺得“世界职业棒球大赛冠军”称号一决高低的时候,全国上下弥漫着兴奋和紧张的情绪。因此本句话是正确的。
    棒球赛季结束不久之后人们就停止谈论棒球了。And long after it is all over, baseball fans talk over the scores and the players,...compared to other years.比赛结束很久之后,一些棒球迷还会谈论一场一场比赛的分数和球员的表现,以及球员今年和往年相比的安打率。因此本句是错误的。
    美国总统之所以受邀在华盛顿特区开启棒球赛季大概是因为总统喜欢棒球运动。本文主要内容就是介绍棒球运动在美国的“国球”地位,所以最后一段说美国总统受邀开启棒球赛季依然是为了说明这个主题,而并不是因为美国总统喜欢棒球运动。因此本句是错误的。

  • 第7题:

    共用题干
    American sports are quite distinct from those played elsewhere in the world.The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.The professional game dates from 1869 and has no close rivals in popularity until the 1960s;though baseball is no longer the most popular sport,it is still referred to as the nationa! pastime.Little boys play baseball in parks and empty lots,in streets and in alleys;and picnics all through the hot summer months include at least a few innings(回合)of baseball with boys and girls, young and old,taking turns at bat. Probably no American was very surprised to read in the newspapers that when a United States atomic submarine surfaced at the North Pole,the crewmen played a game of baseball.
    Also unlike the professional levels of the other popular spectator sports in the U.S.,Major League Baseball teams play almost every day from April to October. American football(known simply as"football"in the U.S.)now attracts more television viewers than baseball;however, National Football League teams play only 16 regular -season games each year,so baseball is the great leader in ticket sales.The really important professional players are members of the 24 teams in America's two major baseball leagues.Each summer they are America's national heroes.At the end of the season,when the two top teams play against each other to find the winner of the"World Series",excitement and tension rise in cities all over the country.Fans make long trips to watch the games and to shout from their seats in the bleachers(廉价座位).Millions of others tune in on radio and television,sometimes making it a topic of conversation.And long after it is all over,baseball fans talk over the scores and the players,inning by inning,and the batting averages of the players this year compared to other years.(Batting averages show the percentage of times a player hits the ball effectively)
    The President of the United States is invited to start the season each year by tossing the ball into the first game in Washington
    D.C.一and he rarely fails to come.

    People stop talking about baseball soon after the end of the season.
    A:Right
    B:Wrong
    C:Not mentioned

    答案:B
    解析:
    美国的体育运动和世界上其他地方的体育运动类似。第一段第一句: American sports are quite distinct from those played elsewhere in the world.美国的体育运动和世界上其他地方的体育运动截然不同。因此本句是错误的。
    四种最受欢迎的团体运动中,棒球的历史最为悠久。第一段第二、三句: The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.四种最吸引观众的团体性运动分别是美式橄榄球、棒球、篮球和冰上曲棍球。这些运动中棒球历史最为悠久。因此本句话是正确的。
    当读到核潜艇的船员在北极进行了场棒球比赛的新闻时,任何一个美国人都不会感到惊讶,因为棒球是美国的国球,很多人都喜欢这项运动。第一段第四句:…though baseball is no longer the most popular sport,it is still referred to as the national pastime.尽管棒球如今不再是最受欢迎的运动,但是依然被看作是美国的国球。接下来用具体例子来说明棒球运动在美国的受欢迎程度,最后一个关于核潜艇船员打棒球的例子也是为了说明这一点。因此本句话是正确的。
    美式橄榄球在门票梢量方面仅次于棒球。文中对此没有提及。
    当前两名球队进行决赛时,这个国家的很多人都觉得紧张而兴奋。At the end of the season,when the two top teams play against each other to find the winner of the "World Series", excitement and tension rise in cities all over the country.季末的时候当前两名球队为夺得“世界职业棒球大赛冠军”称号一决高低的时候,全国上下弥漫着兴奋和紧张的情绪。因此本句话是正确的。
    棒球赛季结束不久之后人们就停止谈论棒球了。And long after it is all over, baseball fans talk over the scores and the players,...compared to other years.比赛结束很久之后,一些棒球迷还会谈论一场一场比赛的分数和球员的表现,以及球员今年和往年相比的安打率。因此本句是错误的。
    美国总统之所以受邀在华盛顿特区开启棒球赛季大概是因为总统喜欢棒球运动。本文主要内容就是介绍棒球运动在美国的“国球”地位,所以最后一段说美国总统受邀开启棒球赛季依然是为了说明这个主题,而并不是因为美国总统喜欢棒球运动。因此本句是错误的。

  • 第8题:

    共用题干
    American sports are quite distinct from those played elsewhere in the world.The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.The professional game dates from 1869 and has no close rivals in popularity until the 1960s;though baseball is no longer the most popular sport,it is still referred to as the nationa! pastime.Little boys play baseball in parks and empty lots,in streets and in alleys;and picnics all through the hot summer months include at least a few innings(回合)of baseball with boys and girls, young and old,taking turns at bat. Probably no American was very surprised to read in the newspapers that when a United States atomic submarine surfaced at the North Pole,the crewmen played a game of baseball.
    Also unlike the professional levels of the other popular spectator sports in the U.S.,Major League Baseball teams play almost every day from April to October. American football(known simply as"football"in the U.S.)now attracts more television viewers than baseball;however, National Football League teams play only 16 regular -season games each year,so baseball is the great leader in ticket sales.The really important professional players are members of the 24 teams in America's two major baseball leagues.Each summer they are America's national heroes.At the end of the season,when the two top teams play against each other to find the winner of the"World Series",excitement and tension rise in cities all over the country.Fans make long trips to watch the games and to shout from their seats in the bleachers(廉价座位).Millions of others tune in on radio and television,sometimes making it a topic of conversation.And long after it is all over,baseball fans talk over the scores and the players,inning by inning,and the batting averages of the players this year compared to other years.(Batting averages show the percentage of times a player hits the ball effectively)
    The President of the United States is invited to start the season each year by tossing the ball into the first game in Washington
    D.C.一and he rarely fails to come.

    A possible reason why the President of the United States is invited to start the season in Washington D.C.each year is that the President likes baseball.
    A:Right
    B:Wrong
    C:Not mentioned

    答案:B
    解析:
    美国的体育运动和世界上其他地方的体育运动类似。第一段第一句: American sports are quite distinct from those played elsewhere in the world.美国的体育运动和世界上其他地方的体育运动截然不同。因此本句是错误的。
    四种最受欢迎的团体运动中,棒球的历史最为悠久。第一段第二、三句: The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.四种最吸引观众的团体性运动分别是美式橄榄球、棒球、篮球和冰上曲棍球。这些运动中棒球历史最为悠久。因此本句话是正确的。
    当读到核潜艇的船员在北极进行了场棒球比赛的新闻时,任何一个美国人都不会感到惊讶,因为棒球是美国的国球,很多人都喜欢这项运动。第一段第四句:…though baseball is no longer the most popular sport,it is still referred to as the national pastime.尽管棒球如今不再是最受欢迎的运动,但是依然被看作是美国的国球。接下来用具体例子来说明棒球运动在美国的受欢迎程度,最后一个关于核潜艇船员打棒球的例子也是为了说明这一点。因此本句话是正确的。
    美式橄榄球在门票梢量方面仅次于棒球。文中对此没有提及。
    当前两名球队进行决赛时,这个国家的很多人都觉得紧张而兴奋。At the end of the season,when the two top teams play against each other to find the winner of the "World Series", excitement and tension rise in cities all over the country.季末的时候当前两名球队为夺得“世界职业棒球大赛冠军”称号一决高低的时候,全国上下弥漫着兴奋和紧张的情绪。因此本句话是正确的。
    棒球赛季结束不久之后人们就停止谈论棒球了。And long after it is all over, baseball fans talk over the scores and the players,...compared to other years.比赛结束很久之后,一些棒球迷还会谈论一场一场比赛的分数和球员的表现,以及球员今年和往年相比的安打率。因此本句是错误的。
    美国总统之所以受邀在华盛顿特区开启棒球赛季大概是因为总统喜欢棒球运动。本文主要内容就是介绍棒球运动在美国的“国球”地位,所以最后一段说美国总统受邀开启棒球赛季依然是为了说明这个主题,而并不是因为美国总统喜欢棒球运动。因此本句是错误的。

  • 第9题:

    You manage a new server that runs Windows Server 2008. You plan to install the Streaming Media Services role on the server.  Users will access content on the new server by using Windows Media Player for Windows Vista and Windows Media Player for Mac.  You need to install the Streaming Media Services role on the server to support both media players. What should you do?()

    • A、Install Session Initiation Protocol (SIP).
    • B、Install Simple Object Access Protocol (SOAP).
    • C、Install Stream Control Transmission Protocol (SCTP).
    • D、Install RPC over HTTPS.

    正确答案:B

  • 第10题:

    单选题
    According to one study, most computer and online games _____.
    A

    allow the players to take part in killing acts

    B

    teach the players to be antisocial

    C

    make the players forget the real life results

    D

    that young people like contain violence


    正确答案: C
    解析:
    第三段第一句提到“One study showed that almost 80 percent of the computer and online games young people preferred contained violence.”,一项研究表明青少年喜欢的电脑游戏和网上游戏中有80%含有暴力的内容。

  • 第11题:

    填空题
    许多年轻人总是梦想成为有名的篮球运动员。Many young people ____ becoming famous basketball players.

    正确答案: dream of
    解析:
    dream of梦想,梦见。

  • 第12题:

    单选题
    Which of the following statements is true to women athletes?
    A

    They are more likely to get hurt than males in football.

    B

    They suffer 240% more concussions than male players in basketball.

    C

    They run 40% higher risks than males in sports.

    D

    They are more competitive than males in sports played by both sexes.


    正确答案: D
    解析:
    录音中指出某些体育运动中,女运动员比男运动员更容易受伤。其中提到根据美国Journal of Athletic Training的一项研究,在高中篮球队“female concussions were nearly 240% higher”,表明女篮球运动员脑震荡的几率比男篮球运动员高出240%。因此选项B正确。
    【录音原文】
    These days, female sports are more competitive than they have ever been. And with higher stakes have come more hazardous consequences. Boys who play football are still more likely to suffer concussions than any athletes, but in some sports played by both sexes, girls actually run a higher risk of getting hurt. According to a new study in the Journal of Athletic Training, U.S. female high school soccer athletes suffered almost 40% more concussions than males did. In high school basketball, female concussions were nearly 240% higher. Female college athletes who play soccer, basketball, softball and hockey also bear higher concussion risks than their male counterparts.

  • 第13题:

    Do you think the football players played very well last night?()

    A、They were not nervous at all

    B、They were still young

    C、They played naturally

    D、They couldn’t have done better


    答案:D

  • 第14题:

    共用题干
    What Makes a Soccer Player Great?
    Soccer is played by millions of people all over the world,but there have only been few play-ers who were truly great.How did these players get that way—was it through training and prac- tice,or are great players“born,not made”?First,these players came from places that have had famous stars in the past-players that a young boy can look up to and try to imitate.In the history of soccer,only six countries have ever won the World Cup-three from South America and three from western Europe .There has never been a great national team-or a really great player-from North America or from Asia.Second,these players have all had years of practice in the game. Alfredo Di Stefano was the son of a soccer player,as was Pele.Most players begin playing the game at the age of three or four.
    Finally,many great players come from the same kind of neighborhood—a poor,crowded area where a boy's dream is not to be a doctor,lawyer,or businessman,but to become a rich,famous athlete or entertainer. For example,Liverpool,which produced the Beetles,had one of the best
    English soccer teams in recent years.Pele practiced in the street with a“ball”made of rags.And George Best learned the tricks that made him famous by bouncing the ball off a wall in the slums of Belfast.
    All great players have a lot in common,but that doesn't explain why they are great. Hundreds of boys played in those Brazilian streets,but only one became Pele.The greatest play-ers are born with some unique quality that sets them apart from all the others.

    The author attributes a soccer player's success to all the following factors EXCEPT
    A: his family background
    B: his neighbourhood
    C: his practice
    D: his height

    答案:D
    解析:
    Truly great players are rare:真正棒的球员是很少的。答案在文章的第一句:全世界有许许多多人踢足球,可是踢得真正棒的球员只是极少数人。
    skills:技巧。tricks出现在第二段的最后一个句子中。根据句子的意思,该词表达的是“技巧”的意思。该题是考查根据上下文猜词的能力。
    many geat soccer players come from poor areas:许多很棒的足球球员都来自贫困地区。第二段的第一个句子说到,许多很棒的球员都来自同一种聚居区——一种贫困的、拥挤的……地区。
    the greatest players are born with some unique quality:最棒的球员的某种独特的素质是与生俱来的。这个子句引自文章的最后一个句子“The great players are born with some unique quality that sets them apart from all the others”。
    his height:身高。“身高”在文章中没有提到。

  • 第15题:

    共用题干
    第三篇

    The World Cup

    This summer's World Cup competition will see teams competing to play the world's best football. But the football they play will not all be of the same kind.The fans expect different styles of play from Brazil,Germany,or Italy.
    What makes Brazilian football Brazilian?Our style of playing football contrasts with the Europeans because of a combination of qualities of surprise,accuracy and good judgment.This style has won Brazil five world cups.Yet many Brazilian fans only count four of these victories.In 1994,the team abandoned this style for modern,scientific training and tactics.The team won the cup,but in a boring way.
    The Italians think differently."To many Italians,the score 0:0 has a glorious quality,suggesting perfection,"says the British football writer Simon Kuper. In the Italian culture,the idea of face is very important.This is why Italian teams are traditionally built around strong defenses.The Dutch footballer Johan Cruyff once said that Italian teams never exactly beat you.It's just that you often lose to them.
    In Holland,there is a tradition of decision making through argument and discussion.It is a society where everybody is expected to have a point of view."Every Dutch player wants to control the game,"says Arnold Muhren."You play football with your brains and not your feet."
    "A Dutch player argues,"says Simon Kuper."An English player obeys his superior. He is a soldier."The qualities valued in English football are military-strength,aggression and courage.This can make for exciting football. But it also means that the English find it difficult to use skillful players. David Beckham is usually criticized for his failure to defend一despite the fact that he is an attacker.
    If the English like to fight,the Germans like to win.In recent years,Germany has tried to change its image as a country of ruthless efficiency and a desire for victory at all costs.But Germans are quite happy for these qualities to remain in their national football team."Football is a simple game,"Gary Lineker once said."You kick a ball about for ninety minutes and in the end the Germans win."
    It's difficult to predict who will win this year's World Cup.There is no strong favorite.But a look at the track record of previous winners shows that it is the nations with the strongest national characteristics in the football that perform best.It seems that you need to know where you come frorr if you want to get to the top.

    Which of the following is NOT true of the British football players?
    A:They are aggressive.
    B:They are courageous.
    C:They play football for friendship.
    D:They obey their superiors.

    答案:C
    解析:
    问题是“以下哪个不是巴西球队踢球的风格?”文章第二段第二句“Our style of playing football contrasts with the Europeans because of a combination of qualities of surprise, accuracy and good judgment”包含了前三个选项的内容,而ruthless efficiency是德国队的风格。
    问题是“为什么意大利人认为0比0的比分表明了一种可贵的品质?”文章第三段中间的句子“In the Italian culture, the idea of face is very important”表明意大利人更看重面子。
    文章第四段说,在荷兰,"It is a society where everybody is expected to have a point of view.”人们渴望持有自己的观点。所以选B。
    第五段提到:"The qualities valued in English football are military一strength, aggression and courage.”可以看出其中没有包含C的内容,即他们为友谊而踢球。
    最后一段只是说“…it is the nations with the strongest national characteristics in the football that perform best",但到底哪个国家具有最鲜明的民族特色文中没有交代,所以世界杯的比赛结果是不可预测。

  • 第16题:

    共用题干
    What Makes a Soccer Player Great?
    Soccer is played by millions of people all over the world,but there have only been few play-ers who were truly great.How did these players get that way—was it through training and prac- tice,or are great players“born,not made”?First,these players came from places that have had famous stars in the past-players that a young boy can look up to and try to imitate.In the history of soccer,only six countries have ever won the World Cup-three from South America and three from western Europe .There has never been a great national team-or a really great player-from North America or from Asia.Second,these players have all had years of practice in the game. Alfredo Di Stefano was the son of a soccer player,as was Pele.Most players begin playing the game at the age of three or four.
    Finally,many great players come from the same kind of neighborhood—a poor,crowded area where a boy's dream is not to be a doctor,lawyer,or businessman,but to become a rich,famous athlete or entertainer. For example,Liverpool,which produced the Beetles,had one of the best
    English soccer teams in recent years.Pele practiced in the street with a“ball”made of rags.And George Best learned the tricks that made him famous by bouncing the ball off a wall in the slums of Belfast.
    All great players have a lot in common,but that doesn't explain why they are great. Hundreds of boys played in those Brazilian streets,but only one became Pele.The greatest play-ers are born with some unique quality that sets them apart from all the others.

    Pele is cited as an example in the second paragraph to illustrate that______.
    A: famous soccer players live in slum areas
    B: people in poor areas are born with some unique quality
    C: children in poor areas start playing football at the age of 3 or 4
    D: many great soccer players come from poor areas

    答案:D
    解析:
    Truly great players are rare:真正棒的球员是很少的。答案在文章的第一句:全世界有许许多多人踢足球,可是踢得真正棒的球员只是极少数人。
    skills:技巧。tricks出现在第二段的最后一个句子中。根据句子的意思,该词表达的是“技巧”的意思。该题是考查根据上下文猜词的能力。
    many geat soccer players come from poor areas:许多很棒的足球球员都来自贫困地区。第二段的第一个句子说到,许多很棒的球员都来自同一种聚居区——一种贫困的、拥挤的……地区。
    the greatest players are born with some unique quality:最棒的球员的某种独特的素质是与生俱来的。这个子句引自文章的最后一个句子“The great players are born with some unique quality that sets them apart from all the others”。
    his height:身高。“身高”在文章中没有提到。

  • 第17题:

    共用题干
    第三篇

    The World Cup

    This summer's World Cup competition will see teams competing to play the world's best
    football.But the football they play will not all be of the same kind.The fans expect different
    styles of play from Brazil,Germany, or Italy.
    What makes Brazilian football Brazilian?Our style of playing football contrasts with the
    Europeans because of a combination of qualities of surprise,accuracy and good judgment.
    This style has won Brazil five world cups.Yet many Brazilian fans only count four of these
    victories.In 1994,the team abandoned this style for modern,scientific training and tactics.
    The team won the cup,but in a boring way.
    The Italians think differently."To many Italians,the score 0-0 has a glorious quality,
    suggesting perfection,"says the British football writer Simon Kuper.In the Italian culture,
    the idea of face is very important.This is why Italian teams are traditionally built around
    strong defences.The Dutch footballer Johan Cruyff once said that Italian teams never
    exactly beat you.It's just that you often lose to them.
    In Holland,there is a tradition of decision making through argument and discussion.It is
    a society where everybody is expected to have a point of view."Every Dutch player wants
    to control the game,"says Arnold Muhren."You play football with your brains and not your
    feet."
    "A Dutch player argues,"says Simon Kuper."An English player obeys his superior.
    He is a soldier."The qualities valued in English football are military-strength,aggression
    and courage.This can make for exciting football.But it also means that the English find it
    difficult to use skillful players.David Beckham is usually criticized for his failure to defend一
    despite the fact that he is an attacker.
    If the English like to fight,the Germans like to win.In recent years,Germany has tried
    to change its image as a country of ruthless efficiency and a desire for victory at all costs.
    But Germans are quite happy for these qualities to remain in their national football team.
    "Football is a simple game,"Gary Lineker once said."You kick a ball about for ninety
    minutes and in the end the Germans win."
    It's difficult to predict who will win this year's World Cup.There is no strong favorite.But
    a look at the track record of previous winners shows that it is the nations with the strongest
    national characteristics in the football that perform best.It seems that you need to know
    where you come from if you want to get to the top.

    Which of the following is NOT true of the British football players?
    A:They are aggressive.
    B:They are courageous.
    C:They play football for friendship.
    D:They obey their superiors.

    答案:C
    解析:

  • 第18题:

    共用题干
    American sports are quite distinct from those played elsewhere in the world.The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.The professional game dates from 1869 and has no close rivals in popularity until the 1960s;though baseball is no longer the most popular sport,it is still referred to as the nationa! pastime.Little boys play baseball in parks and empty lots,in streets and in alleys;and picnics all through the hot summer months include at least a few innings(回合)of baseball with boys and girls, young and old,taking turns at bat. Probably no American was very surprised to read in the newspapers that when a United States atomic submarine surfaced at the North Pole,the crewmen played a game of baseball.
    Also unlike the professional levels of the other popular spectator sports in the U.S.,Major League Baseball teams play almost every day from April to October. American football(known simply as"football"in the U.S.)now attracts more television viewers than baseball;however, National Football League teams play only 16 regular -season games each year,so baseball is the great leader in ticket sales.The really important professional players are members of the 24 teams in America's two major baseball leagues.Each summer they are America's national heroes.At the end of the season,when the two top teams play against each other to find the winner of the"World Series",excitement and tension rise in cities all over the country.Fans make long trips to watch the games and to shout from their seats in the bleachers(廉价座位).Millions of others tune in on radio and television,sometimes making it a topic of conversation.And long after it is all over,baseball fans talk over the scores and the players,inning by inning,and the batting averages of the players this year compared to other years.(Batting averages show the percentage of times a player hits the ball effectively)
    The President of the United States is invited to start the season each year by tossing the ball into the first game in Washington
    D.C.一and he rarely fails to come.

    American football is the second leader in ticket sales after baseball.
    A:Right
    B:Wrong
    C:Not mentioned

    答案:C
    解析:
    美国的体育运动和世界上其他地方的体育运动类似。第一段第一句: American sports are quite distinct from those played elsewhere in the world.美国的体育运动和世界上其他地方的体育运动截然不同。因此本句是错误的。
    四种最受欢迎的团体运动中,棒球的历史最为悠久。第一段第二、三句: The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.四种最吸引观众的团体性运动分别是美式橄榄球、棒球、篮球和冰上曲棍球。这些运动中棒球历史最为悠久。因此本句话是正确的。
    当读到核潜艇的船员在北极进行了场棒球比赛的新闻时,任何一个美国人都不会感到惊讶,因为棒球是美国的国球,很多人都喜欢这项运动。第一段第四句:…though baseball is no longer the most popular sport,it is still referred to as the national pastime.尽管棒球如今不再是最受欢迎的运动,但是依然被看作是美国的国球。接下来用具体例子来说明棒球运动在美国的受欢迎程度,最后一个关于核潜艇船员打棒球的例子也是为了说明这一点。因此本句话是正确的。
    美式橄榄球在门票梢量方面仅次于棒球。文中对此没有提及。
    当前两名球队进行决赛时,这个国家的很多人都觉得紧张而兴奋。At the end of the season,when the two top teams play against each other to find the winner of the "World Series", excitement and tension rise in cities all over the country.季末的时候当前两名球队为夺得“世界职业棒球大赛冠军”称号一决高低的时候,全国上下弥漫着兴奋和紧张的情绪。因此本句话是正确的。
    棒球赛季结束不久之后人们就停止谈论棒球了。And long after it is all over, baseball fans talk over the scores and the players,...compared to other years.比赛结束很久之后,一些棒球迷还会谈论一场一场比赛的分数和球员的表现,以及球员今年和往年相比的安打率。因此本句是错误的。
    美国总统之所以受邀在华盛顿特区开启棒球赛季大概是因为总统喜欢棒球运动。本文主要内容就是介绍棒球运动在美国的“国球”地位,所以最后一段说美国总统受邀开启棒球赛季依然是为了说明这个主题,而并不是因为美国总统喜欢棒球运动。因此本句是错误的。

  • 第19题:

    共用题干
    American sports are quite distinct from those played elsewhere in the world.The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.The professional game dates from 1869 and has no close rivals in popularity until the 1960s;though baseball is no longer the most popular sport,it is still referred to as the nationa! pastime.Little boys play baseball in parks and empty lots,in streets and in alleys;and picnics all through the hot summer months include at least a few innings(回合)of baseball with boys and girls, young and old,taking turns at bat. Probably no American was very surprised to read in the newspapers that when a United States atomic submarine surfaced at the North Pole,the crewmen played a game of baseball.
    Also unlike the professional levels of the other popular spectator sports in the U.S.,Major League Baseball teams play almost every day from April to October. American football(known simply as"football"in the U.S.)now attracts more television viewers than baseball;however, National Football League teams play only 16 regular -season games each year,so baseball is the great leader in ticket sales.The really important professional players are members of the 24 teams in America's two major baseball leagues.Each summer they are America's national heroes.At the end of the season,when the two top teams play against each other to find the winner of the"World Series",excitement and tension rise in cities all over the country.Fans make long trips to watch the games and to shout from their seats in the bleachers(廉价座位).Millions of others tune in on radio and television,sometimes making it a topic of conversation.And long after it is all over,baseball fans talk over the scores and the players,inning by inning,and the batting averages of the players this year compared to other years.(Batting averages show the percentage of times a player hits the ball effectively)
    The President of the United States is invited to start the season each year by tossing the ball into the first game in Washington
    D.C.一and he rarely fails to come.

    When the final game is played between the two top teams,many people in the country feel excited and nervous.
    A:Right
    B:Wrong
    C:Not mentioned

    答案:A
    解析:
    美国的体育运动和世界上其他地方的体育运动类似。第一段第一句: American sports are quite distinct from those played elsewhere in the world.美国的体育运动和世界上其他地方的体育运动截然不同。因此本句是错误的。
    四种最受欢迎的团体运动中,棒球的历史最为悠久。第一段第二、三句: The top four spectator team sports are American football,baseball,basketball,and ice hockey.Baseball is the oldest among these sports.四种最吸引观众的团体性运动分别是美式橄榄球、棒球、篮球和冰上曲棍球。这些运动中棒球历史最为悠久。因此本句话是正确的。
    当读到核潜艇的船员在北极进行了场棒球比赛的新闻时,任何一个美国人都不会感到惊讶,因为棒球是美国的国球,很多人都喜欢这项运动。第一段第四句:…though baseball is no longer the most popular sport,it is still referred to as the national pastime.尽管棒球如今不再是最受欢迎的运动,但是依然被看作是美国的国球。接下来用具体例子来说明棒球运动在美国的受欢迎程度,最后一个关于核潜艇船员打棒球的例子也是为了说明这一点。因此本句话是正确的。
    美式橄榄球在门票梢量方面仅次于棒球。文中对此没有提及。
    当前两名球队进行决赛时,这个国家的很多人都觉得紧张而兴奋。At the end of the season,when the two top teams play against each other to find the winner of the "World Series", excitement and tension rise in cities all over the country.季末的时候当前两名球队为夺得“世界职业棒球大赛冠军”称号一决高低的时候,全国上下弥漫着兴奋和紧张的情绪。因此本句话是正确的。
    棒球赛季结束不久之后人们就停止谈论棒球了。And long after it is all over, baseball fans talk over the scores and the players,...compared to other years.比赛结束很久之后,一些棒球迷还会谈论一场一场比赛的分数和球员的表现,以及球员今年和往年相比的安打率。因此本句是错误的。
    美国总统之所以受邀在华盛顿特区开启棒球赛季大概是因为总统喜欢棒球运动。本文主要内容就是介绍棒球运动在美国的“国球”地位,所以最后一段说美国总统受邀开启棒球赛季依然是为了说明这个主题,而并不是因为美国总统喜欢棒球运动。因此本句是错误的。

  • 第20题:


    A.illustrate the change of height of NBA players
    B.show the popularity of NBA players in the U.S
    C.compare different generations of NBA players
    D.assess the achievements of famous NBA players

    答案:A
    解析:
    根据关键词Wilt Chamberlain定位到本段。此题考查一个例子作为论据,论证了何种观点,属于细节推断题。文中提到Wilt Chamberlain后有这样的表述The bodies…have changed dramatically over the years…,可知这就是论点,是本段的观点,因此A项“诠释NBA球员身高的变化”为正确答案。其他选项均是与原文无关的推断。故本题选A。参考译文:20世纪60年代初,威尔特·张伯伦是仅有的三名身高超过7英尺(约2.13米)的NBA球员之一,但是如果上个赛季他还在打球的话,他就成了42名这样的球员中的一员了。过去数年,参加主要职业运动的运动员的身材发生了显著的变化,俱乐部的经理们很乐意更改队服以适应身材高大的运动员数量不断增加的需求。

  • 第21题:

    单选题
    _____
    A

    Because he’ll write a report.

    B

    Because he’ll be with his friends.

    C

    Because he doesn’t like the game.

    D

    Because he doesn’t know the players.


    正确答案: D
    解析:
    因果关系题。此题男士的回答是解题的关键,听时抓住关键词“but I’ll have to finish my report”,可判断男士必须要完成报告。
    【录音原文】
    W: Tom, would you like to come over and join us for the game this evening?
    M: I’d like to, but I’ll have to finish my report today.
    Q: Why won’t Tom join in the game?

  • 第22题:

    单选题
    The author hopes to have the current situation in sports improved by _____.
    A

    regulating the relationship between players and referees

    B

    calling on players to use clean language on the court

    C

    raising the referee’s sense of responsibility

    D

    changing the attitude of players on the sports field


    正确答案: B
    解析:
    观点题。通过第四段尾句可知,如今运动员在赛场上的态度背离了正常的行为标准;通过尾段第二、三句,可知作者试图用自己的建议改变运动员在赛场上的态度,综合推断,选D项。选项A、C文中未提及;B项过于片面。

  • 第23题:

    单选题
    You manage a new server that runs Windows Server 2008. You plan to install the Streaming Media Services role on the server.  Users will access content on the new server by using Windows Media Player for Windows Vista and Windows Media Player for Mac.  You need to install the Streaming Media Services role on the server to support both media players. What should you do?()
    A

    Install Session Initiation Protocol (SIP).

    B

    Install Simple Object Access Protocol (SOAP).

    C

    Install Stream Control Transmission Protocol (SCTP).

    D

    Install RPC over HTTPS.


    正确答案: B
    解析: 暂无解析