F7 Financial
Reporting
Revision
Tutor : Pax Pang
ACCA直播是我想送给你的最好的礼物
2015年5月
高小顿
IAS 16 PPE
IAS 23 Borrowing cost
IAS 20 Government grant
IAS 40 Investment property
IAS 38 Intangible assets
IAS 36 Impairment loss
IAS 2 Inventory
IAS 41 Biological assets
IAS 18 Revenue
IAS 11 Construction contract
IAS 17 lease
IAS 12 Income tax
IAS39&IFRS9 Financial instruments Consolidated financial statement
Definition& Recognition
Measurement at initial recognition Cost of purchase + Ready for cost
Directly
attributable costs
Estimated cost of dismantling and
removing the item
Ready for cost Finance costs
Subsequent costs
Measurement after recognition
Cost model
1.1 20X1 100 (10YEARS)
Dep (10) P/L
12.31 20X1 90
At the year end ,the FV of the PPE is 100.
But if at the year end, the recoverable amount is 80. Impairment loss (10) P/L
12.31 20X1 80
Revaluation model
1.1 20X1 100 (10YEARS)
Dep (10) P/L 12.31 20X1 90
At the year end ,the FV of the PPE is 180.
Revaluation gain 90 OCI 12.31 20X1 180
Dep (20) P/L(Dr revaluation surplus 10, Cr RE 10) 12.31 20X2 160
At the year end, the FV of the PPE is 120
Impairment loss (40) OCI(first to OCI , the remainder to P/L) 12.31 20X2 120
Transfer
Measurement after recognition
IAS 16 PPE
IAS 23 Borrowing cost
IAS 20 Government grant
IAS 40 Investment property
IAS 38 Intangible assets
IAS 36 Impairment loss
IAS 2 Inventory
IAS 41 Biological assets
IAS 18 Revenue
IAS 11 Construction contract
IAS 17 lease
IAS 12 Income tax
IAS39&IFRS9 Financial instruments Consolidated financial statement
Accounting treatment
Lecture example
Leclerc has borrowed $2.4 million to finance the building of a factory. Construction is expected to take two years. The loan was drawn down and incurred on 1 January 20X9 and work began on 1 March 20X9. $1 million of the loan was not utilised until 1 July 20X9 so Leclerc was able to invest it until needed.
Leclerc is paying 8% on the loan and can invest surplus funds at 6%. Calculate the borrowing costs to be capitalised for the year ended 31 December 20X9 in respect of this project.
A $130,000
B $192,000
C $100,000
D $162,000
Lecture example - Answer
A
$ Borrowing costs March – December ($2.4m × 8% × 10/ 12) 160,000 Less investment income ($1m × 6% × 6/12) (30,000)
130,000
Lecture example
A company has the following loans in place throughout the year ended 31 December 20X8.
$m
10% bank loan 140
8% bank loan 200
On 1 July 20X8 $50 million was drawn down for construction of a qualifying asset which was completed during 20X9.
What amount should be capitalised as borrowing costs at 31 December 20X8 in respect of this asset?
A $5.6 million
B $2.8 million
C $4.4 million
D $2.2 million
Lecture example - Answer
D
Weighted capitalisation rate =
(10% × 140 / 340) + (8% × 200 / 340) = 4.1% + 4.7% = 8.8% $50 million × 8.8% × 6/12 = $2.2 million
IAS 16 PPE
IAS 23 Borrowing cost
IAS 20 Government grant IAS 40 Investment property
IAS 38 Intangible assets
IAS 36 Impairment loss
IAS 2 Inventory
IAS 41 Biological assets
IAS 18 Revenue
IAS 11 Construction contract
IAS 17 lease
IAS 12 Income tax
IAS39&IFRS9 Financial instruments Consolidated financial statement
Accounting treatment
Lecture example
A company receives a 20% grant towards the cost of a new item of machinery, which cost $100,000. The machinery has an expected life of four years and a nil residual value. The expected profits of the company,
before accounting for depreciation on the new machine or the grant, amount to $50,000 per annum in each year of the machinery's life.
Lecture example - Answer
Lecture example - Answer
IAS 16 PPE
IAS 23 Borrowing cost
IAS 20 Government grant
IAS 40 Investment property IAS 38 Intangible assets
IAS 36 Impairment loss
IAS 2 Inventory
IAS 41 Biological assets
IAS 18 Revenue
IAS 11 Construction contract
IAS 17 lease
IAS 12 Income tax
IAS39&IFRS9 Financial instruments Consolidated financial statement
Definition
Investment property is property held to earn rentals or for capital appreciation or both, rather than for:
a)Use in the production or supply of goods or services or for administrative
purposes; or
b)Sale in the ordinary course of business.
Measurement at recognition Investment property is measured initially at cost.
阅读专题-----细节题 一、题型特点与命题方式 所谓细节题，是指原文提到了某事物、现象或理论，题干针对原文具体叙述本身发问。细节事实理解题 主要考查考生对文章中某一些特定细节或文章的重要实事的理解能力。它一般包括直接理解题和语义理解题 两种。直接理解题的答案与原文直接挂钩，从阅读材料中可以找到。这种题难度低，只要学生读懂文章，就 能得分，属于低层次题。而语义理解题须将题目信息与原文相关信息进行语义上的转换才能得出结论。这类 题目要求考生能理解原文中某个短语或句子的含义，从而找到与答案意思相同的词语和句子。 这类试题旨在考查考生对事实细节的确定。这类试题一般只针对文章中某一特定的细节，也可能涉及若 干个细节，或者针对文章的主要事实，或利用图形图表或地图来表示信息等。此类试题一般又可分为两类： 一是直接理解题，答案可在原文中直接找到;二是词义转换题，答案是原文中有关词语和句子的转换，而不能 在原文中直接找到。 一般包括直接理解题（在原文中可直接找到答案，常用who, what, when, where, why和how等提问。）语义转化题（需要将题目信息与原文相关信息进行语义上的转换，两者存在表达上的差异，有时需要进行加工 或整理后方能得出结论）、数字计算题、排列顺序题、图表图画题等。抓住文段中的事实和细节是做好该题 型的关键，也是做好其它类型问题的基础。这类题型的题干常为： When / Where did the story happen? Which of the following statements is (not) correct? Which of the following statements is (not) mentioned in the passage? Which is the right order of the events given in the passage? All the statements are true except… Which of the following statements is true/NOT true/false, according to the passage? Choose the right order of the events given in the passage? 该题型几乎都可以在文章中直接找到与答案有关的信息，或是其变体。所以，搜查信息在阅读中非常重 要，它包括理解作者在叙述某事时使用的具体事实、数据、图表等细节信息。在一篇短文里大部分篇幅都属 于这类围绕主体展开的细节。做这类题一般采用寻读法，即先读题，然后带着问题快速阅读短文，找出与问 题有关的词语或句子，再对相关部分进行分析对比，找出答案。 二、解题思路与应试技巧 细节题是针对文中某个细节、某句话或某部分具体内容设置问题，正确答案的根据一定可以在原文中找 到，即原文的改写往往成为正确选项。 通常细节题的正确选项有以下特征： 1、对原文句子中的关键词进行替换。把原文中的一些词换成意义相近的词，成为正确选项。 2、词性或者语态的变化。把原文中的一些词变换一下词性，或者改变原文句子的语态，给考生制造障 碍。 3、语言简化。把原文中的复杂语言现象进行简化，成为正确答案。 4、正话反说。把原文中的意思反过来表达而成为正确选项（适用于寻找错误选项的题目）。 干扰项也是以文章中的某个细节设题，若不仔细辨别，很容易把它当成正确选项。干扰项有以下特征： 1、将原文内容扩大或缩小。把原文中的限定词去掉或替换，使该选项看似正确，实际上却是错误选项。 2、把未然当已然。改变文中某句话的时态，如把将来时变成现在时，把未发生的事情当成已发生的事 情。 3、无中生有。即选项内容是根据主观想象或推测得出的结论，而文中并未涉及。 4、偷换概念。把原来做该事的“张三”换成“李四”，所述细节确实与原文一致，一不小心就会误选。 5、文不对题。这类题最不容易辨别，选项中的描述与原文完全一致，确属原文中的一个细节，这时要 回到题干，看该选项是否能回答题干所提的问题。
2020年大学英语六级考试冲刺练习：阅读篇1 Passage one(The only way to travel is on foot) The past ages of man have all been carefully labeled by anthropologists. Descriptions like ‘ Palaeolithic Man’, ‘Neolithic Man’, etc., neatly sum up whole periods. When the time comes for anthropologists to turn their attention to the twentieth century, they will surely choose the label ‘Legless Man’. Histories of the time will go something like this：‘in the twentieth century, people forgot how to use their legs. Men and women moved about in cars, buses and trains from a very early age. There were lifts and escalators in all large buildings to prevent people from walking. This situation was forced upon earth dwellers of that time because of miles each day. But the surprising thing is that they didn’t use their legs even when they went on holiday. They built cable railways, ski-lifts and roads to the top of every huge mountain. All the beauty spots on earth were marred by the presence of large car parks. ’ The future history books might also record that we were deprived of the use of our eyes. In our hurry to get from one place to another, we failed to see anything on the way. Air travel gives you a bird’s-eye view of the world – or even less if the wing of the aircraft happens to get in your way. When you travel by car or train a blurred image of the countryside constantly smears the windows. Car drivers, in particular, are forever obsessed with the urge to go on and on： they never want to stop. Is it the lure of the great motorways, or what? And as for sea travel, it hardly deserves mention. It is perfectly summed up in the words of the old
practice HyderabadHyderabad, India To improve people’s lives, Hyderabad is planting more and more trees. The cityy is even creatingg ggreener buildingsg that use less water and less electricityy for power. Adding green to a city has a number of advantages. For example, trees make the air cleaner. In Hyderabad, streets were grey and dirty in the past. HHowever, todayt d theyth are fillfilledd withith treest andd flowers,fl makingki theth cityit cleanerl andd more colourful. Green areas also give people places to relax or exercise. A study in the USA shows an interesting thing: the greener a neighborhood is, the less crime there is. 2012年天津市中考C篇 4.对比处：常见标志词有compared with/to, unlike等。 【ExampleE l 4】 Unlike a computer,p , Kindle never ggets hot so yyou can read comfortably as long as you like. https://www.doczj.com/doc/f713449867.html,pared to a computer, Kindle . A. doesn’t get hot B. has no screen C. is harder to use D. is heavier to carry (2011年北京市西城区一模) 【Example 5】 68. According to the passage, why do many patients stop getting injections? A. Because of the pain and stress of the injections. B. Because they are too lazy. C. Because they like taking pills (药丸). D. Because theyy are waitingg for the new device. (2012年黄冈市中考A篇) practice 5555. Which of the following is TRUE according to the passage? A. Learning a second language can help us find a good job quickly. B.. Dr.. Mechelliec e madede thee experimente pe e amongo g threeee differentd e e groups.g oups. C. Learning a second language is the same as studying other subjects. D. The earlier we learn a second language, the more money we pay. （2012年北京市大兴区二模C篇） A team led by Dr. Andrea Mechelli, from University College LondonLondon, took a group of Britons who only spoke EnglishEnglish. They were compared with a group of “early bilinguals” who had learnt a second languageg g before the ageg of five,, as well as a number of later learners.
大学英语六级如何过 大六级考试作为一项全国性的教学考试由“国家部高教大学英语六级考试试卷司”主办，每年各举行两次。下面是 ___的大学英语六级如何过的方法，希望对大家有帮助。 有不少的同学总是抱怨自己英语基础不好，将考不过四六级的原因归结于此。可是，基础不好就真的不能过级了吗?同学们，基础不好的话，可以慢慢培养语感;面对考试，关键是计划和做题策略。 我的英语基础不好，但我顺利通过了去年年末的那次英语六级考试，这与我制订考前复习计划和在考试中讲求做题策略有很大关系。 “态度一切。”这是不变的真理。做什么事情都是如此，六级备考也不例外。 我的许多同学通过四级考试时并未认真准备，是"一不小心"跨过了四级门槛，因此错误地以为六级考试也能"碰巧过关"，结果可想而知，只能以失败告终。道理很简单，英语四级考试的词汇与题型其实在高考的时候就有所体现。经过了高考，许多人的英语基础都还很好，大学只要稍加巩固，花小力气就能取得大成果。但六级考试却是在大学英语的基础上出题，它需要扎实的单词记忆和各种题
型的深化训练，丝毫没有投机取巧的成分，抱着侥幸心理准备六级考试，当然不能。 我的第一次六级考试就是因为自己的疏忽而一败涂地。我自己分析了原因：没有扎实准备，想靠运气过关，利用了里的"小概率论"，成功率当然为零。 由于每个人的具体情况不同，所以每个人的也不一样，但不管什么样的学习方法，考试前制订复习计划是必须的。我自己给自己制订的六级考试的复习计划包括两部分：单词记忆和做习题。 先说单词记忆。背单词要有正确的方法。我看到身边的很多同学，成天拿着一本六级词汇书读、背，可快到考试了单词还没背完，而前面已经背过的也忘得差不多了。我的方法是先利用迈西英语速记一遍，然后重点在阅读中加强记忆。单纯地背单词既浪费时间和精力，效果也很差;而单纯地在阅读中记忆，则会漏掉一些重要的词汇。我建议先花一个月的时间把词汇书看一遍，为了节省时间，你也可以用像迈西背单词软件这样的工具速记一遍单词，目的在于可以在脑子里有个大致的印象，然后在大量的阅读中不断地加深记忆。
1．题型特点与命题方式 所谓细节题，是指原文提到了某事物、现象或理论，题干针对原文具体叙述本身发问。一般包括直接理解题(在原文中可直接找到答案，常用who, what, when, where, why和how等提问。)、语义转化题(需要将题目信息与原文相关信息进行语义上的转换，两者存在表达上的差异，有时需要进行加工或整理后方能得出结论)、数字计算题、排列顺序题、图表图画题等 抓住文段中的事实和细节是做好该题型的关键，也是做好其他类型问题的基础。这类题型的题干常为： When / Where did the story happen? Which of the following statements is (NOT) correct? Which of the following statements is (NOT) mentioned in the passage? Which is the right order of the events given in the passage? All the statements are true EXCEPT… 该题型几乎都可以在文章中直接找到与答案有关的信息，或是其变体。所以，搜查信息在阅读中非常重要，它包括理解作者在叙述某事时使用的具体事实、数据、图表等细节信息。在一篇短文里大部分篇幅都属于这类围绕主体展开的细节。做这类题一般采用寻读法，即先读题，然后带着问题快速阅读短文，找出与问题有关的词语或句子，再对相关部分进行分析对比，找出答案。 2．解题思路与应试技巧 细节题是针对文中某个细节、某句话或某部分具体内容设置问题，正确答案的根据一定可以在原文中找到，即原文的改写往往成为正确选项。 通常细节题的正确选项有以下特征： (1)对原文句子中的关键词进行替换。把原文中的一些词换成意义相近的词，成为正确选项。 (2)词性或者语态的变化。把原文中的一些词变换一下词性，或者改变原文句子的语态，给考生制造障碍。 (3)语言简化。把原文中的复杂语言现象进行简化，成为正确答案。 (4)正话反说。把原文中的意思反过来表达而成为正确选项(适用于寻找错误选项的题目)。 干扰项也是以文章中的某个细节设题，若不仔细辨别，很容易 把它当成正确选项。干扰项有以下特征： (1)将原文内容扩大或缩小。把原文中的限定词去掉或替换，使该选项看似正确，实际上却是错误选项。 (2)把未然当已然。改变文中某句话的时态，如把将来时变成现在时，把未发生的事情当成已发生的事情。 (3)无中生有。即选项内容是根据主观想象或推测得出的结论，而文中并未涉及。 (4)偷换概念。把原来做该事的“张三”换成“李四”，所述细节确实与原文一致，一不小心就会误选。 (5)文不对题。这类题最不容易辨别，选项中的描述与原文完全一致，确属原文中的一个细节，这时要回到题干，看该选项是否能回答题干所提出的问题。 下面结合最新高考试题，对细节题的不同类型加以解读。 1．直接信息题 对此类题型，考生可以首先从问题中找到关键词，然后以此为线索，运用略读及查阅的技巧在文中迅速寻找这一细节，找到后再把这一部分内容仔细阅读一遍，仔细比较所给
细节理解题的解题步骤和方法 一、教学引入 细节理解题.是高考英语阅读理解最重要的一类题型。根据我的分类，所有的阅读理解题型按照答案在文中出现的位置和形式不通，可以分为细节理解和主旨大意两大类，而前一类在整个题量当中大概会占到80%甚至以上的比例。 二、细节理解题的分类 细节理解题的答案往往不是文章中的细节在选项中的简单重复，而是根据文中的细节经过合理的推理或转化得出的。 1．同样，按照答案在原文中出现的位置，细节理解题可以分为集中型细节理解题和分散型细节理解题。 （1）集中型：就文章的单个细节提问，答案在原文中出现的位置一般也位于单句话或几句话中。 因为具体细节不同，出题形式千变万化，因题而异。如： 【2010江苏】57. According to the passage, the ancestors of the Potter family most probably 【2010上海】70.. As is mentioned in the card, the limitation of the research paper mainly lies in that （2）分散型：题目涉及到文章某一段或几段，甚至贯穿全文的各个位置，需要考生寻找文章中的多个细节。请注意，分散型细节理解题并不意味着题目的正确答案出现在文章的不同位置，正确答案往往也是关于文章的某一个句子或细节。只是说文章的干扰选项是关于不同的细节，需要我们在定位的时候阅读某一个区域。分散型细节理解题常见的出题方式有： Which of the following is not true? We can learn/infer from the passage that… Which of the follow ing is NOT mentioned about …? 也有因题而异的，有些看似集中的其实也分散在文中，需要考生仔细定位。如： 【2010江苏】61. Some people are against killing wolves because . 原文所陈述的原因有很多段，而并不是单个的句子。 2. 就题目形式而言，细节理解题的表现形式是多种多样的，最常见的有： （1）文章细节：针对文中细节直接提问 （2）指代判断：判断文中某个代词或特定词组的指代关系 （3）图表数据：对题目中的图标和数据进行简单的计算 （4）词义猜测：推测文中某个词或词组的含义 （5）顺序排列：选择文中细节出现的正确的时间顺序或逻辑顺序 （6）态度目的：作者在文中引入某个细节的目的，或对某个细节或细节人物的态度 三、细节理解解题方法 三大法宝：顺序原则、定位词、排除法 1. 把握解题的顺序原则。一般来说隐含题目答案的位置与题目的顺序是一致的，这能帮助我们缩小寻找范围，大大提高效率。我们做题时可以采用采用步步为营法，看一题做一题。 【2010广东】 C Food sometimes gets poisoned with harmful things. A person who eats such food can get an illness called food poisoning. Food poisoning is usually not serious, but some types are deadly, The symptoms of food poisoning usually begin within hours of eating the poisoned food. Fever is one of the most common symptoms. Certain microorganisms (微生物) cause most types of food poisoning. Bacteria and other microorganisms can poison eggs, meat, vegetables, and many other foods. After entering the body, these tiny living things release (释放) poisons that make people sick. Some chemicals can also cause food poisoning. They are often added to food while it is being grown, processed, or prepaid. For example, many farmers spray chemicals on crops to kill weeds and insects. Some people may have a bad reaction to those chemicals when they eat the crops. Some plants and animals contain natural poisons that are harmful to people. These include certain kinds of seafood, grains, nuts, seeds, beans, and mushrooms. When people handle food properly, the risk of food poisoning is very small Microorganisms multiply rapidly in dirty places and in warm temperatures. This means that people should never touch food with ditty hands or put food on unwashed surfaces. Food should be kept in a refrigerator to stop microorganisms from gnawing. Meat needs to be cooked thoroughly to kill any dangerous microorganisms. People should also wash food covered with chemicals before eating it. Finally, people should not eat raid mushrooms or other foods that
2014年12月大学英语六级CET6考试 考前冲刺试题及答案 2014年12月大学英语六级CET6考试考前冲刺试题及答案（2）PartⅠ Listening Comprehension (20 minutes) Section A Directions:In this section, you will hear 10 short conversations. At the end of each conversation, a question will be asked about what was said. Both the conversation and the question will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A), B), C) and D), and decide which is the best answer. Then mark the corresponding letter on the Answer Sheet with a single line through the center. Example:You will hear: M: When shall we start our work, Jane? W: Tomorrow at 9 o'clock. But we must work quickly, for we have to finish everything before 2 in the afternoon. Q: For how long can they work? You will read: A) 2 hours. B) 3 hours. C) 4 hours. D) 5 hours. From the conversation we know that the two are talking about some work they will start at 9 o'clock in the morning and have to finish at 2 in the afternoon. Therefore, D)"5 hours" is the correct answer. You should choose [D] on the Answer Sheet and mark it with a single line through the center. Sample Answer [A] [B][C] [D] 1.A) The man should try to be more understanding. B) The man's wife should be more understanding. C) The man's negative attitude may be derived from his childhood. D) The pessimism of man's wife may be the result of her past experiences. 2.A) A snowstorm.B) An earthquake. C) A traffic accident.D) A hurricane. 3.A) The two speakers are classmates. B) The man is majoring in elementary education. C) The woman is majoring in elementary education.
高一英语专题培优 ——阅读理解解题技巧 考纲解读： 阅读理解是英语考试中的一个重要题型，分值高、题量大。阅读理解考查 的根本是检验学生对有关信息的搜集、加工能力。新的高中英语教学大纲明确规定："侧重提高阅读能力"。 英语考试大纲规定，考生应能：(1) 理解主旨和要义； (2) 理解文中具体信息； (3) 根据上下文推断生词的词义； (4) 做出简单判断和推理； （5）理解文章的基本结构； （6）理解作者的意图、观点和态度。 命题探究： 一．选材特点： 广东省高考阅读理解解题选材，一般遵循三个原则： 1.文章一般为4篇，阅读量在2500个单词左右； 2.题材广泛，包括科普、社会、文化、政治、经济等多方面内容； 3.体裁多样，包括记叙文、说明文、应用文、论述文等。 二．题目类型： 高考中的阅读理解一般分为四大类：细节题、猜词题、推断题以及主旨题 三．题目特点： 1.无论哪一类题都一定能在文中找到依据。 2.每篇文章的5个小题正确答案的关键信息按照短文出现的先后顺序依次 排列。如第2题的关键信息点在第二段中，那么第3题的关键信息点很 可能就会在第三段中，而在第一段的可能性就很小。主旨大意题和写作 目的题一般都安排在第5小题。 阅读水平的提高不是一两天的阅读就可以见效的。想要提高阅读能力，一是要培养良好的阅读行为习惯 提高分数技巧： 1. 抓好限时训练 同学们可以通过限时训练有计划、循序渐进地提高自己的阅读速度。做阅读理解训练 时，尝试在原文中划出答案出处，这能帮助我们在阅读时以文章为依据，而不凭空猜想。 2. 养成良好的阅读习惯 同学们在平时训练时要养成良好的阅读习惯。首先要避免“指读”。很多学生喜欢用手或笔指着文字读，这种阅读习惯容易使思维停留在手指着的局部单词上，会阻碍对中心思想
江苏2017高考英语阅读理解--细节理解题讲解及训练（含答案） 阅读理解解题指导 阅读理解历来都是高考英语试卷中难度最大、区分度最高的题型，它要求考生理解文章的主旨和要义；理解文中的具体信息；根据上下文推断生词的词义；理解文章的基本结构；理解作者的意图、观点和态度等。下面我们来探讨一下高考阅读理解的解题思路。 阅读理解----【细节理解题】 细节理解题主要考查考生对阅读材料中某一特定细节或文章的主要事实的理解能力。它的设题方式主要有以下两种： 1. 以what, who, which, when, where, why, how等特殊疑问句的方式来提问，针对文章中的具体事物、人物、时间、地点、原因(目的)、方式等来设问考查。解这类题时，大家可以带着问题去阅读文章，最后采用“对号入座”的办法，把原文信息跟后面的题目对照，最后确定出正确答案。如:真题摘选【1】(2013 江苏卷D篇) I say clever because anti-slavery fiction had been the important part of the literature in the years before the Civil War. H. B. Stowe’s Uncle Tom’s Cabin is only the most famous example. These early stories dealt directly with slavery. With minor exceptions, Twain planted his attacks on slavery and prejudice into tales that were on the surface about
2020年大学英语六级考前冲刺卷（一）及详解 Part Ⅰ Writing (30 minutes) Directions: For this part, you are allowed 30 minutes to write an essay entitled My View on Plastic Surgery. You should write at least 150 words but no more than200 words according to the outline given below in Chinese. 【参考范文】 My View on Plastic Surgery Recently, more and more people choose to take plastic surgeries. Some people believe that this kind of surgery can give them better appearance, which help them build up their confidence. Personally, I disagree with this opinion. T o begin with, plastic surgery can improve one’s appearance, yet cannot improve one’s character. Success relies on one’s abilities but not appearance. Most pos itions need competent and well-trained people, rather than beautiful people. Then, a large sum of money is a must for one to take a plastic surgery. For instance, it takes one at least 2,000 Yuan to have double eyelid. Finally, people receiving plastic surgeries have to bear the risks of an unsuccessful surgery which will be a lifelong pain. In all, plastic surgeries should not be regarded as and simple and common surgeries. We can get what we want by improving our inner qualities, and there is no need to suffer the pains and economic loss of a plastic surgery.
一、高考阅读理解细节题 细节题的重点是：定位 定位主要从段再到具体的句 如何定位：通过中心词定位到段，再根据某一方面具体到句 问题一：如何将问题进行解析来定位 问题二：如何将四个选项进行分析来定位 总结：将一个句子拆分开 1.which one is ture among the sentences?〔判断四个选项的对错：其中有3个选项存在细节性的错误，在看选项时务必将每个选项可能存在的错误找出来在到文中进行比对〕 2.what can we infer from the passage?〔四个选型那句话是对的〕 课堂讲解训练 A TEACH DISADVANTAGED CHILDREN IN QUITO IN ECUADOR SUMMARY FACTFILE Price: From ￡775, excluding flights Duration: From 2 weeks to 6 months subject to visa requirements Start Dates: All year round—you choose your start and finish dates Requir ements: At least aged 17, no qualifications necessary, but you’ll have to be enthusiastic. You’ll need to know a little Spanish to do this project, but if you have no knowledge of Spanish at all, you can your project with 1-week intensive 〔强化的〕 Spanish course in Quito before starting your project. 56. A member to be admitted into the project should ________. A. know English and Spanish well B. have college certificates C. be over 17 with enthusiasm D. afford a holiday of one year 〔注意：根据题目直接定位，如何将题目中的关键信息进行提取〕 B A U.S. dad quit his job, giving up a massive salary, after his 10-year-old daughter gave him a 22-point list outlining all the events he missed so far during the year. As the CEO of the $2 trillion global investment fund PIMCO, Mohamed El-Erian shocked the finance industry when he quit in January. El-Erian said it was about a year ago when he was repeatedly asking his daughter to brush her teeth, but she wasn’t listening. When he asked her why, she responded with a list of 22 milestones he had missed: like the first day of school and the first soccer game of the season. “And the school year wasn’t yet over,” El-Erian wrote. “I felt awful and got defensive: I had a good excuse for each missed event! Travel, important meetings, and urgent phone call, sudden to-dos. But it dawned on me that I was missing an infinitely more important point. My work-life balance had gotten out of whack, and the imbalance was hurting my very special relationship with my daughter. I was not making enough time for h er.” El-Erian explained he was struggling with the same thing so many parents do—work-life balance. Dads who are quitting their profit-making jobs to improve work-life balance is a subject that is getting more traction as some high-profile executive have recently written about their experiences. Last month, former MongoDB CEO Max Schireson wrote a blog post for Time about his decision to step ’s top job. He wrote that he struggled to make time for his three children because he was flying around half a million kilometres a year for work. “I was not with my kids when our puppy was hit by a car, or when my son had an emergency surgery,” Schireson wrote. On an overnight flight to Texas he woke up in Arizona to discover the plane made an emergency landing and some traumatized crew members had to be replaced. He decided it was time to address his work-life balance. Quitting is something El-Erian and Schireson were financially able to do, but El-Erian recognizes most people don’t have this luxurye mployees. El-Erian now manages “a portfolio of part-time jobs” that don’t require as much travel. He alternates mornings
专项阅读理解考察的主要内容之一：考察事实和细节 此类题目大多是针对文章的细节设计的，是阅读中最简单最基础的题，每篇阅读的五个小题中一般是1-3个。此类题型的问题一般有以下两种提问方式（1）考察文章中的时间，地点，人物，情节和结局，主要以what、who、which、when、where、how或者why等词引导，就文中某句、某段或某一具体细节进行提问并要求考生回答。（2）文章中出现的语句的真确辨析，以下列问题常见Which of the following is right /not right Which of the following is mentioned /not mentioned From the passage, we know or learn that ….Give the right order of the sentences这类题的特点是：凡针对特定的细节的题目，其正确答案大多都可以在阅读材料中找到相对应的文字描述作为依据。可以是原文中的一个句子，也有可能是若干个句子，但有时是不同与原句的方式，句式或是同义句，同义词。 做好这类题目做好这类题的要领是： 1.明确题意，顺藤摸瓜。 2.按照要求，寻找答案来源。 3.找准关键词，明白其暗示作用。 4.多读课文，正确使用排除法。 务必做到下笔有据，不能根据自己读完后模棱两可的印象去做，必须回到原文中相关的地方反复查看，推敲，得到很确信的答案。另外要求考生在做这类题时，情绪要稳定，不急不躁，有条不紊的排除干扰项。试试下面两篇阅读，你是否能全对！ It was a warm March evening, and I’d just taken a seat on the bus .A middle-aged woman took a seat opposite me. She was crying, not speaking to anyone in particular, she told her story in tears. She had come to the city to visit her daughter. But a thief had stolen one of her bags on the way. In the bag there was half of the money she’d brought with her. After a few minutes, she stopped crying, and began to eat some bread with a sad look. An old man in old and almost broken clothes got on the bus .He sat in front of the woman. After a few minutes, the bus conductor collected tickets. When he came to the old man, the old man felt sorry. He explained that he had spent all his money this morning when he’d gotten on the wrong bus and now he was trying to go home . On hearing this, the bus conductor ordered the old man to get off the bus . The old man was almost in tears a he begged the bus conductor to let him take that bus so he could get home before dark. When the conductor raised his voice at the old man, the woman behind said ,“stop troubling him! Can’t you see he’s only trying to get home”