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Lead deposits, which accumulated in soil and snow during the 1960's and 70's, we

re primarily the result of leaded gasoline emissions originating in the United States. In the twenty years that the Clean Air Act has mandated unleaded gas use in the United States, the lead accumulation world-wide has decreased significantly.

A study published recently in the journal Nature shows that air- borne leaded gas emissions from the United States were the leading contributor to the high concentration of lead in the snow in Greenland. The new study is a result of the continued research led by Dr. Charles Boutron, an expert on the impact of heavy metals on the environment at the National Center for Scientific Research in France. A study by Dr. Boutron published in 1991 showed that lead levels in arctic snow were declining.

In his new study, Dr. Boutron found the ratios of the different forms of lead in the leaded gasoline used in the United States were different from the ratios of European, Asian and Canadian gasoline and thus enabled scientists to differentiate the lead sources. The dominant lead ratio found in Greenland snow matched that found in gasoline from the United States.

In a study published in the. journal Ambio, scientists found that lead levels in soil in the North-eastern United States had decreased markedly since the introduction of unleaded gasoline.

Many scientists had believed that the lead would stay in soil and snow for a longer period.

The authors of the Ambio study examined samples of the upper layers of soil taken from the same sites of 30 forest floors in New England, New York and Pennsylvania in 1980 and in 1990.

The forest environment processed and redistributed the lead faster than the scientists had expected.

Scientists say both studies demonstrate that certain parts of the ecosystem respond rapidly to reductions in atmospheric pollution, but that these findings should not be used as a license to pollute.

1. Lead accumulation worldwide decreased significantly after the use of unleaded gas in the US .

A、 was discouraged

B、was enforced by law

C、was prohibited by law

D、 was introduced

2. It can be inferred from the last paragraph that scientists .

A、are puzzled by the mystery of forest pollution

B、feel relieved by the use of unleaded gasoline

C、still consider lead pollution a problem

D、lack sufficient means to combat lead pollution

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更多“Lead deposits, which accumulated in soil and snow during the 1960's and 70's, we”相关的问题

第1题

Which of the following is excluded from the commercial bank deposits?A.Demand deposits.B.T

Which of the following is excluded from the commercial bank deposits?

A.Demand deposits.

B.Time deposits.

C.Checking accounts.

D.Treasury bills.

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第2题

单句理解听力原文:These time deposits earn higher interest rates, which may be fixed or flo

单句理解

听力原文:These time deposits earn higher interest rates, which may be fixed or floating, but no withdrawals are allowed until the term has ended.

(1)

A.Sometimes the interest rates on time deposits are not fixed.

B.People can draw these deposits at any time.

C.The interest rates on time deposits are fixed.

D.The interest rates on time deposits are floating.

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第3题

Which of the following is not mentioned in the passage?A.CDs are a kind of consumer time d

Which of the following is not mentioned in the passage?

A.CDs are a kind of consumer time deposits.

B.All the consumer or personal time deposits are non-negotiable.

C.No money interest is paid on personal time deposits.

D.The interest yields of consumer CDs are closer to market interest rates.

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第4题

Which of the following reasons might lead to the MEG LOC alarm in the PTN equipment? (
Which of the following reasons might lead to the MEG LOC alarm in the PTN equipment? ()

A.The basic configurations of ARP and MAC are faulty.

B.The optical module passing through two MEPs is unable to normally receive or transmit the optical signals.

C.The client equipment has no service signals.

D.The related MEG parameters configured in the equipment at two ends are inconsistent.

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第5题

听力原文:M: The depositors can earn interest on demand deposits, is that right?W: Yes, but

听力原文:M: The depositors can earn interest on demand deposits, is that right?

W: Yes, but the rate of interest on demand deposits is generally well below the bank's base rate.

Q: What does the woman imply?

(15)

A.The bank's base rate is fixed.

B.The rate on demand deposits is low.

C.The rate on demand deposits is high.

D.The bank's base rate is floating.

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第6题

听力原文:W: Well, yes. What about interests on those accounts? I'm interested in fixed tim
e deposits accounts.

M: There are three kinds of fixed deposits, Madame. They are three-month, six-month and twelve-month deposits. The interest on a three-month deposit is 4.5% per annum, on six month 5%, on twelve month 5.5%.

Q: What is the interest rate on a six month deposit?

(12)

A.4%.

B.4.5%.

C.5%.

D.5.5%.

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第7题

(a) Gasnature is a publicly traded entity involved in the production and trading of natura

(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)

(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)

(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:

(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)

(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)

Required:

Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.

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

Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)

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第8题

单句理解听力原文:Sight deposits can be withdrawn through cash dispensers or by cheque and

单句理解

听力原文:Sight deposits can be withdrawn through cash dispensers or by cheque and are often called current accounts.

(1)

A.Current accounts are greatly different from sight deposits.

B.Current accounts can be withdrawn through dispensers.

C.Current accounts can not be withdrawn through cheque.

D.Sight deposits can not be withdrawn through cheque.

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第9题

单句理解听力原文:The interest rates on these small deposits are usually floating rates, an

单句理解

听力原文:The interest rates on these small deposits are usually floating rates, and they are usually 2%- 5% below the bank's current base rates.

(1)

A.Bank's current base rates are higher than those on small deposits.

B.Bank's current base rates are lower than those on small deposits.

C.Bank's current base rates are not floating rates.

D.Bank's current base rates are usually floating rates.

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第10题

听力原文:A certificate of deposit (CD) is a time deposit with a bank. Time deposits may no

听力原文: A certificate of deposit (CD) is a time deposit with a bank. Time deposits may not be withdrawn on demand like a check account. CDs are generally issued by commercial banks but they can be bought through brokerages. They bear a specific maturity date that usually lasts from 3 months to 5 years, a specified interest rate, and can be issued in any denomination, very similar to bonds. CDs offer a slightly higher yield than T-Bills because of the slightly higher default risk for a bank, but overall the likeliness of a large bank going broke is pretty slim. Of course, the amount of interest you earn depends on a number of factors such as the current interest rate environment, how much money you invest, the length of time, and your specific bank.

24. What is a CD?

25.Which of the followings generally issue CDs?

26.How long does a specific maturity usually last?

27.Why do CDs pay higher return to investors than T-bills?

(24)

A.A term deposit that can be drawn at any time.

B.A time deposit with a bank.

C.A current deposit.

D.A cheek account.

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