IFRS_compared_HKGAAP_overview(2009.07)
as at 1 July 2009
1
Title
IASB
equivalent
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences FRAMEWORK Framework for the Preparation and
Presentation of Financial Statements
IASB
Framework
N/A
N/A
Minor textual differences – no practical effect.
as at 1 July 2009
2
HKFRS No.
Title
IFRS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKFRS 1
First-time Adoption of Hong Kong Financial Reporting Standards
IFRS 1
No
No, except para 47EA specifies that paras 23
and 27 to 30 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1 January 2005 (1 January 2004).
Minor textual differences – no practical effect.
HKFRS 1 Revised First-time Adoption of Hong Kong Financial Reporting Standards
IFRS 1 Revised No
No, except para 39A specifies
that paras B2 to B6 and D18 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1 January 2005 (1 January 2004). Minor textual differences – no
practical effect. HKFRS 2 Share-based Payment IFRS 2
No No No HKFRS 3
Business Combinations IFRS 3 No
Except for limited
retrospective application as per para 85, HKFRS 3 (IFRS
No
as at 1 July 2009
3
HKFRS No. Title IFRS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences 3) is effective for business
combinations for which the
agreement date is on or after 1 January 2005 (31 March 2004).
HKFRS 3 Revised Business Combinations IFRS 3 Revised No No No
HKFRS 4 Insurance Contracts IFRS 4 No No No
HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 5 No No No HKFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 6 No No No HKFRS 7 Financial Instruments: Disclosures IFRS 7 No No No
HKFRS 8
Operating Segments IFRS 8 No No No
as at 1 July 2009
4
HKAS No. Title IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences Improvements to HKFRSs 2008
Improvements to HKFRSs 2008 Improvements to IFRSs 2008
No No No Improvements to HKFRSs 2009
Improvements to HKFRSs 2009 Improvements to IFRSs 2009
No No
No
as at 1 July 2009
5
HKAS No. Title IAS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKAS 1 Presentation of Financial Statements IAS 1
No
No*
Minor textual differences – explanation of legal
requirements which do not give rise to differences.
HKAS 1 Revised
Presentation of Financial Statements IAS 1 Revised No No Minor textual differences –
explanation of legal
requirements which do not give rise to differences.
HKAS 2 Inventories IAS 2 No No* No HKAS 7
Cash Flow Statements
IAS 7
No
HKAS 7 (IAS 7) is effective for AP beginning on or after 1
January 2005 (1 January 1994). No
HKAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8 No
No* Minor textual differences – no
practical effect.
as at 1 July 2009
6
HKAS No.
Title
IAS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKAS 10 Events after the Balance Sheet Date IAS 10
No
No*
Minor textual differences – explanation of legal
requirements which do not give rise to differences.
HKAS 11 Construction Contracts IAS 11 No
HKAS 11* (IAS 11) is effective for AP beginning on or after 1 January 2005 (1 January 1995). No
as at 1 July 2009
7
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 12 Income Taxes IAS 12 No
HKAS 12* (IAS 12) is effective for AP beginning on or after 1 January 2005 (1 January 1998 with certain amendments effective for AP beginning on or after 1 January 2001).
The explanatory guidance and illustrative examples set out in the boxes within the body of HKAS 12 contain material that is expanded on that in IAS 12 and considered to be more user-friendly. HKAS 14 Segment Reporting IAS 14 No
HKAS 14* (IAS 14) is effective for AP beginning on or after 1 January 2005 (1 July 1998).
No
as at 1 July 2009
8
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 16 Property, Plant and Equipment IAS 16
HKAS 16 has the following additional transition provisions. 1. Para 80A
exempting certain entities that carried their PPE at
revalued amounts before 30
September 1995 and have not
revalued since that date from making regular revaluation.
2. Para 80B allowing
those not-for-profit entities that previously took advantage of the exemption under SSAP 17 to deem the carrying amount of an item of PPE immediately before applying HKAS 16 on its effective date (or earlier) as the cost of that item. No* No
as at 1 July 2009
9
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 17 Leases
IAS 17 No No* No HKAS 18
Revenue IAS 18 No HKAS 18* (IAS 18) is effective for AP beginning on or after 1 January 2005 (1 January 1995).
No
HKAS 19
Employee Benefits IAS 19 HKAS 19 has an additional paragraph 153A specifying that the transitional provisions set out in paragraphs 154 to 156 of HKAS 19 apply only when an entity had not previously applied
SSAP 34 (May 2003). HKAS 19* (IAS 19) is effective for AP beginning on or after 1 January 2005 (1 January 1999 with certain amendments
commencing later).
No
as at 1 July 2009
10
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 20
Accounting for Government Grants and Disclosure of Government Assistance
IAS 20
IAS 20 has an
additional transitional provision (para 40)
allowing an entity
adopting IAS 20 for the first time to apply the accounting provisions of IAS 20 only to grants or portions of grants becoming receivable or repayable after the effective date of IAS 20. HKAS 20* (IAS 20) is effective
for AP beginning on or after 1 January 2005 (1 January 1984). No HKAS 21
The Effects of Changes in Foreign Exchange Rates
IAS 21
No No* No
as at 1 July 2009
11
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 23
Borrowing Costs IAS 23 HKAS 23 has an additional transitional provision (para 30) allowing entities that expense all borrowing costs to apply new policy prospectively. IAS 23 has an
additional transitional provision (para 30) permitting entities that expensed borrowing costs to capitalize borrowing costs prospectively.
HKAS 23*(IAS 23) is effective for AP beginning on or after 1 January 2005 (1 January 1995). No
HKAS 23 Revised
Borrowing Costs IAS 23 Revised No No No
HKAS 24 Related Party Disclosures
IAS 24 No No*
No
HKAS 26
Accounting and Reporting by Retirement Benefit Plans
IAS 26
No
HKAS 26 (IAS 26) is effective for AP beginning on or after 1
January 2005 (1 January 1988).
HKAS 26 has an appendix giving guidance on preparing financial statements of MPF
schemes and ORSO schemes in accordance with the standard.
as at 1 July 2009
12
HKAS No.
Title
IAS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKAS 27
Consolidated and Separate Financial Statements
IAS 27 No
No*
Minor textual differences – explanation of legal
requirements which do not give rise to differences.
HKAS 27 Revised
Consolidated and Separate Financial Statements
IAS 27 Revised No No Minor textual differences –
explanation of legal
requirements which do not give rise to differences.
HKAS 28 Investments in Associates IAS 28 No No* No
HKAS 29
Financial Reporting in
Hyperinflationary Economies
IAS 29
No
HKAS 29 (IAS 29) is effective for AP beginning on or after 1 January 2005 (1 January 1990). No
as at 1 July 2009
13
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 31 Interests in Joint Ventures IAS 31 No
No* No
HKAS 32
Financial Instruments: Presentation IAS 32 HKAS 32 has an additional transitional provision (para 97)
allowing an entity not to present comparative information if such information is not available. No No
HKAS 33
Earnings per Share IAS 33 No No* No
HKAS 34
Interim Financial Reporting IAS 34 No HKAS 34* (IAS 34) is effective for AP beginning on or after 1 January 2005 (1 January 1999).
No
as at 1 July 2009
14
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 36
Impairment of Assets IAS 36 HKAS 36 (IAS 36) para 139 specifies that an entity shall apply HKAS 36 (IAS 36) (a) to goodwill and intangible assets acquired in business
combinations for which the
agreement date is on or after 1
January 2005 (31 March 2004); and
(b) to all other assets
prospectively from the beginning of the first annual period beginning on or after 1
January 2005 (31 March 2004).
HKAS 36 (IAS 36) is effective for AP beginning on or after 1 January 2005 (31 March
2004). No
as at 1 July 2009
15
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 37
Provisions, Contingent Liabilities and Contingent Assets
IAS 37 IAS 37 has an
additional transitional provision (para 93)
allowing an entity not to adjust opening balance of retained earnings for the earliest period presented and to restate comparative information for the period in which IAS 37 is first adopted.
HKAS 37* (IAS 37) is effective for AP beginning on or after 1
January 2005 (1 July 1999).
HKAS 37 contains additional Hong Kong examples 3A, 8A,
12 and 13 in Appendix C. No comparable examples are included in Appendix C to IAS
37 – no practical effect.
as at 1 July 2009
16
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 38 Intangible Assets IAS 38
HKAS 38 (IAS 38) para 130 specifies that an entity shall apply HKAS 38 (IAS 38): (a) to the accounting for intangible assets acquired in business
combinations for which the
agreement date is on or after 1
January 2005 (31 March 2004); and (b) to the accounting
for all other
intangible assets prospectively from the
beginning of the first annual period beginning on or after 1 January 2005 (31 March 2004).
HKAS 38 (IAS 38) is effective for AP beginning on or after 1 January 2005 (31 March
2004). No
as at 1 July 2009
17
HKAS No. Title IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 39
Financial Instruments: Recognition and Measurement
IAS 39
HKAS 39 does not permit retrospective application except in certain limited circumstances whereas IAS 39 generally requires retrospective application. Accordingly, the
transitional provisions in HKAS 39 are
different from those in IAS 39. For details, please refer to the Standards.
No No
as at 1 July 2009
18
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences HKAS 40
Investment Property IAS 40 HKAS 40 has the following additional transitional provisions:
HKAS 40 paras 80A on fair value model
Para 80A of HKAS 40 requires an entity that has previously applied SSAP 13 (2000) for non-leasehold
investment properties and chooses to use the fair value model to reflect the effect of applying HKAS 40 on its effective date (or earlier) as an adjustment to the opening balance of retained earnings for the period in which HKAS 40 is first applied.
No* No
as at 1 July 2009
19
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences
Para 80A also encourages the entity to adjust the comparative
information if the entity has previously
disclosed publicly fair value of those
properties but requires the entity to disclose the fact if otherwise.
HKAS 40 paras 83A and 83B on cost model
Paras 83A and 83B of HKAS 40 allow an entity to take the
carrying amount of the investment property under SSAP 13 (2000) as the deemed cost on the date that HKAS 40 is first applied. Any adjustments, including
as at 1 July 2009
20
HKAS No.
Title
IAS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences
the reclassification of any amount previously held in revaluation reserve, are to be made to the opening balance of retained earnings. Depreciation on deemed cost
commences from the opening balance sheet date.
HKAS 41
Agriculture IAS 41 No HKAS 41* (IAS 41) is effective for AP beginning on or after 1 January 2005 (1 January 2003).
No
2009年12月入党申请书范文
2009年12月入党申请书范文 2009年12月入党申请书范文 敬爱的党组织： 我是清华大学工学院学生党支部的一名预备党员，接受党组织的考察已近一年。一年之中，我戒骄戒躁，不断注意提高自身修养，在各方面以一名正式党员的标准严格要求自己，无论思想，理论，还是行动上，都有了很大的提高，基于此，我向党组织郑重的提出了转 正申请。 我们党自1921年建党以来，走过了一段艰难的风雨历程，时至今日，我们党日益茁壮，是历经了几代党员的艰苦创业，而越来越多的人加入党的组织，成为我们的一分子。不可 否认，这之中也有极少数投机分子，因此，端正入党动机是入党的首要条件。思想是行动 的先导，正确的动机是正确行动的精神动力。一个人在争取入党的过程中，有了正确的动 机这种内在动力，就能在工作、学习和生活中按照共产党员的标准严格要求自己，身体力行，不懈努力。尤其是在新的历史条件下，要求入党的同志会遇到各种新情况、新问题。 只有端正了入党动机，才会信念坚定，方向明确，不畏艰难，始终如一的朝着党的既定目 标前进。争取入党必须树立正确的世界观，人生观和价值观，这对每一个要求入党的同志 来说，都是非常重要的。 在市场经济高度发展的今天，一些党员不顾党的法律，置党的优良传统于不顾，敢于以 身试法，大大损害了党在人们心中的形象。所以，加强党风建设，严格维护和执行党的纪 律是极其必要的。党风是一个政党党性和世界观的外在表现。一个政党具有什么样的党性 和世界观，就有什么样的党风。理论联系实际是我们党的思想作风，也是工作作风。历史 证明：什么时候坚持了理论联系实际的作风，一切从实际出发，实事求是，我们党就能正 确分析形势，使革命和建设不断胜利的发展；什么时候理论脱离了实际，不是犯了教条主义，就是犯经验主义的错误，造成工作指导上面的失误。江泽民同志1997年在中央纪委 第八次会上强调指出："许多干部犯错误总是从量变到质变，开始往往有个缺口，但由于 没有批评，任其所以，日积月累，最后铸成大错。这个问题发生的原因之一是平时缺乏批 评与自我批评。所以我再三提醒大家，要注意发扬批评与自我批评的优良传统，这一点我 们要坚持下去。"作为当代的大学生，在我们学好科学文化知识的同时，一定要注意提高 自己的思想修养，不断自我完善，自我提高，成为党的优秀的接班人。 大四即将结束，我为今后人生路途而努力奋斗着。就要踏上社会了，心里难免有些紧张，可我坚信，只要我时时刻刻跟着党走，一心一意为社会做贡献，将来无论在什么岗位上， 都能创出一番成绩，那就实现了我的人生价值，因此我渴望成为一名正式的党员。 希望党组织批准我的申请，并对我监督、指导。 申请人：科学发展 2008年12月
成人本科学位英语统一考试真题及答案
2017年11月北京成人学士学位英语考试真题及答案 Part I Reading Comprehension (30%) Directions: There are three passages In this part Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice and blacken the corresponding letter on the Answer Sheet. Passage 1 Questions 1 to 5 are based on the following passage: In 2014, older Americans fell 29 million times, leading to 7 million injuries, according to a report published last week. About million cases were treated in emergency department, and approximately 800,000 seniors went on to be hospitalized. More than 27,000 falls led to death. (76) And the problem is getting more and more serious. “Older adult falls are increas ing and, sadly, often indicate the end of independence,” said Dr. Tom Frieden. The fallsare preventable, Frieden stressed. He said individuals, families and health care providers can take steps to resist the trend.
学位英语考试真题-文档
2017 年4 月成人高等教育本科毕业生申请学士学位 外国语水平考试广东) A 英语试卷一 Part I Dialogue completion (15 points) Part II Reading Comprehension (40 points) Part III Vocabulary and Structure (20 points) Part IV Cloze (10 points) 考生须知 1.本试卷分试卷一和试卷二两部分，试卷一满分85分，试卷二满分15分，考试时间共 120分钟。 2. 本试卷一为A型试卷，请将答案用2B铅笔填涂在A型试卷一答题卡上，答在试卷或其他类型答题卡上的无效。答题前请核对试卷一答题卡是否为A型卡，若不是，请要求监考人员予以更换。 3. 答题卡上正确的填涂方法为：在代表答案的字母上划线，如[A] [B] [C] [D] Part I Dialogue Completion (l5 points) Directions: There are I5 short in complete dialogues in this part, each followed by four choices marked A, B, C and D. Choose the one that best complete the dialogue and mark your answer on the ANSWER Sheet. 1.Speaker A: ______ I guess I’m addicted to the Internet. Speaker B: So you’d better quit surfing the Net deep into the night. A.I knew it. B. Why, it’s a pity! C. I can't help it. D. What seems to be the problem? 2. Speaker A: Don't be sad, I'm sure things will change for the better soon. Speaker B: ______. A. That sounds awful. B. Yes you're probably right. C. I hope not! D. You are welcome! 3. Speaker A: Can I get some information about the training program here? Speaker B: _______ A. Yes, you do B. Go ahead C. You certainly can D. That's fun 4. Speaker A: Tom, would you like to go to a party this Saturday? SpeakerB:______ What kind of party? Speaker A: It's a birthday party. A. Sounds good B. Looks nice C. Seems all right D. Feels OK 5. Waiter: ______? Customer: Yes, I'll have a steak, medium rare, with French fries. A. What do you want to eat B. Have you decided what to do yet C. Excuse me, are you ready to order now D. Sorry, but who'd like to order
下元八运二十四山九宫飞星图1
下元八运二十四山九宫飞星图1 收藏人:爱周中学20140203 | 阅:1 转:500 | 分享 微信朋友圈 腾讯空间 新浪微博 腾讯微博 人人网 开心网 搜狐微博 推荐给朋友 举报 | 来源 下元八运二十四山九宫飞星图 八运壬山丙向 八运子山午 向八运癸山丁向
八运丑山未向 八运艮山坤 向八运寅山申向 八运甲山庚向八运卯山酉向八运乙山辛向
八运辰山戌向八运巽山乾向八运已山亥向 八运丙山壬向八运午山子向八运丁山癸向 八运未山丑向八运坤山艮向八运申山寅向
八运庚山甲向八运酉山卯向八运辛山乙向 八运戌山辰山八运乾山巽向八运亥山已向
旺山旺向( 旺財旺丁) 坐未向丑, 坐丑向未, 坐亥向巳, 坐巳向亥, 坐巽向乾, 坐乾向巽。 上山下水( 捐財傷丁) 坐戌向辰, 坐辰向戌, 坐申向寅, 坐寅向申, 坐坤向艮, 坐艮向坤。 雙星到山( 旺丁不旺財) 坐壬向丙, 坐甲向庚, 坐丁向癸, 坐酉向卯, 坐午向子, 坐辛向乙。 雙星到向( 旺財不旺丁) 坐丙向壬,坐庚向甲,坐癸向丁,坐乙向辛,坐卯向酉,坐子向午。 玄空飞星断略 盘局确定之后,就要对盘局得凶吉,作出合乎易理得判断。这种判断包括三方面得关系与内容。其一、时运判断与五行判断得关系。其二、环境判断与盘理判断得关系;其三、山向两飞星得关系。 玄空之法,着重于时运得判断,而把五行生克得判断放在次要得地位。时运得判断,分得时与失时两个方面。若某星当运。其生我为吉,克我亦吉,被旺星所生,自然吉利,但被
旺星所克,证明属我之气为衰气,旺气克衰气,当然就是吉。比如七运立卯山酉向,向方两飞星为三七,三为山星,七为向星,两者得关系就是七赤金克三碧木。七为旺气,三为衰死之气,旺气克衰气,自然为吉。相反,生我之星为衰星,我必当凶;克我之星为衰星,我必更凶,所以,宅命得凶吉旺衰,就是以入中之星到山到向得情况为转移。若得旺山旺向。全宅皆旺;若得上山下水,全宅皆衰。以得时、失时为圭臬得判断方法,就是玄空风水学得一大特色,而五行生克得判断,就是在得时、失时得前提下运用得。 玄空之法,就是把山水环境与盘理相结合进行判断得。山水环境实在,就是判断得基础;而盘理得判断,则就是根据易理得逻辑证明。山水环境优美,盘理证明就是旺山旺向,则就是建房立葬之理想地方。山水环境残缺,即使盘理证明就是旺山旺向,也不就是好地方。山水环境优美,盘理证明就是上山下水,或反吟伏吟,或出卦骑线,或遇时年凶煞等,就要依山水环境调整卦象,或正向、或兼向、或取城门、或坐满朝空、或坐空朝满、或特时而用,甚至弃而不用。所谓收山脱煞,所城门二宫,全以环境得状态而决定取舍。在行为上,可以依环境而定盘卦,就地取材,就近取址,然后据盘理而调整。现代城市。寸地千金,不由得您任意挑选,只好将就使用,按盘理进行合理调整。亦可以依盘理而找寻合乎要求得环境,踏破千山万水,去觅理想之地。这在地大人稀得地方就是可以办到
2009年10月入党申请书
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入党申请书09个人入党自传范文
三一文库（https://www.sodocs.net/doc/d715387634.html,）/入党材料/入党申请书 09个人入党自传范文 我叫xx，19xx年x月x日出生于甘肃省兰州市的一个工人家庭，1994年加入共青团组织，并于1996年底递交了入党申请书，现在就读于xx大学xx系xx班。 我志愿加入中国共产党，成为一名光荣的共产党员。因为中国共产党是中国工人阶级的先锋队，是中国各族人民利益的忠实代表，是中国社会主义事业的领导核心。党的最终目标是实现共产主义的社会制度。作为一名入党积极分子，首先要解决为什么要入党的问题。因为入党动机是激励我入党的主观原因，从根本上决定了作为一名党员应具有的素质和行为，也是个人世界观、人生观的集中反映。其实正确的入党动机的形成并不在一朝一夕，而是在我三年多的学习、思考中渐渐地体会到的。 下面我详细地就我的入党动机问题谈一下我的心历里程。 刚递交入党申请书时，是因为看到别人写入党申请，如果自己不写，怕老师，同学说自己不要求进步，于是也随大流写份申请，但是其间的所写却都是从书上，从党员父亲那里抄来、学来的。其实那时的我对党缺乏真正的认识，尽管上过几次党课，但
对党的基本知识还是知之甚少，思想上并没有迫切要求入党的愿望。这是一种对党、对个人都不认真、不严肃的政治态度。后来到高中毕业前夕，看到有的同学入了党，在同学中有一定的威望，羡慕不已，于是自己赶紧写了几份思想汇报，企盼有一天自己能获此荣耀，得到精神上的满足。其实这是一种入党动机不纯的表现。入党不是给别人炫耀的，更不是用来满足自己虚荣心的，而是应该踏踏实实为党奉献，全心全意为人民服务，在学习和生活中发挥先锋模范作用。大一时，在上党的基本知识概论课中学习了党的基本知识，同时有更多的时间和机会接触到身边的党员，政治视野也得到了扩充，看到当前存在党风不正的现象，希望自己能加入到党组织，做一名优秀的党员，重新确定党的形象。这种看法现在想起来是很片面和狭隘的，这种错误想法的产生究于对党的认识还太模糊，不能以因为有些党员存在着这样那样的缺点就否定他们是无产阶级的先锋战士，一直影响对党性的认识，也不能把极少数蜕化变质的党员和党组织等同起来，他们并不能代表党。经过这几次认知意识的转变，我觉得入党前最重要的就是要正确和全面地认识我们的党。三次产生的入党动机，又三次被自己否定，我的思想仿佛又活跃不起来了，我怕再走错了方向，绕了弯路。此时，我的父亲对我的教育给了我很大的启示。平日里，我最喜欢同父亲探讨我的思想动态，因为他不仅是最了解我的人，而且是个老党员。他对我反复地转变并不惊讶，反而给予了赞扬，他说，那是我在一次次为自己诠释对党的认识，是我确
学位英语试题和答案
考试须知 1、本次考试试卷有试题册（试卷一）和答题纸（Answer Sheet)两种，答题时间 为120分钟。 2、请考生用钢笔在Answer Sheet上写上、学号、专业班级。 3、请考生在Answer Sheet上答题，写在试题册上的答案一律作废。 4、选择题每题只能选一个答案，多选作废。选定答案后，在Answer Sheet中找到相应题号，将答案对应字母（A\B\C\D）填写在题号后的括号里。注意保持字迹清晰工整，容易识别。由于字迹潦草、答案模棱两可甚至无法识别者，一律判为0分，责任由考生本人负责。 5、简答题、翻译和作文等主观题部分的答题请考生用钢笔书写在Answer Sheet 指定位置上。 6、考试结束，考生不得将试题册和答题纸带出考场。请把试题册和答题纸分别 上交监考老师。 Test 15 Part I. Situational Conversations (10%) Directions:In this part, there are ten short incomplete dialogues between two speakers, each followed by four choices marked A, B, C and D. Choose the one that most appropriately suits the conversational context and best completes the dialogue. Mark your answer on the ANSWER SHEET with a single line through the center of the corresponding letter． 1. Vivian: Christina! I haven’t seen you for ages. How are you? Christina: Fine. And you? Vivian: Pretty good. How’s Christopher? Christina: Oh, don’t you know? We got divorced two years ago. Vivian: __________ A. Hope you’ll be better. B. It is really a problem. C. What a pity! D.Oh, I’m sorry. 2. Richard: How much is it to rent an economy car? Tina: $15.00 a day or $95.00 a week, unlimited mileage. Richard: Could I have one for tomorrow morning? Tina: ___________________________ Richard: Sure. Here it is.
入党申请
入党申请书 敬爱的党组织： 我决心用自己的实际行动接受党对我的考验，郑重地向组织提出申请：我志愿加入中国共产党，拥护党的纲领，遵守党的章程，履行党员义务，执行党的决定，严守党的纪律，保守党的秘密，对党忠诚，积极工作，为共产主义奋斗终身，随时准备为党和人民牺牲一切，永不叛党。 中国共产党是中国工人阶级的先锋队，同时是中国人民和中华民族的先锋队，是中国特色社会主义事业的领导核心，代表中国先进生产力的发展要求，代表中国先进文化的前进方向，代表中国最广大人民的根本利益。党的最高理想和最终目标是实现共产主义。中国共产党以马克思列宁主义、毛泽东思想、邓小平理论和“三个代表”重要思想作为自己的行动指南。 中国共产党员，一个闪亮动听的名字，早在读中学的时候就梦想有一天能够成为其中的一员，像雷锋、焦裕禄、孔繁森等英雄模范人物那样在平凡的岗位上做出青史留名世人称颂的事迹来。中国共产党(员)，不仅仅象征着崇高的荣誉，更重要的是能够为年轻人指明今后正确的奋斗道路方向，使他们在党的摇篮里健康快乐地成长，但我深深的知道，要想真正成为一名合格的共产党员，不仅仅表现在思想语言上，更重要的是体现在实际行动中，于是在业余时间，我通
过各种渠道去学习有关党的知识：1921年7月1日中国共产党成立至今近88周年，中国共产党领导全国各族人民，在毛泽东思想的指引下，经过长期的反帝反封建反官僚资本主义的革命斗争，取得了新民主主义革命的胜利，建立了人民民主专政的中华人民共和国。建国后，顺利的进行社会主义改造，完成了从新民主主义到社会主义的过渡，确立社会主义制度、发展社会主义经济、政治和文化;十一届三中全会以来，以邓小平同志为主要代表的中国共产党人，总结建国以来正反两方面的经验，解放思想，实事求是，实现全党工作中心向经济建设转移，实行改革开放，开辟社会主义事业发展的新时期，逐步形成建设有中国特色的社会主义的路线、方针、政策，阐明了在中国建设社会主义，巩固和发展社会主义的基本问题，创立邓小平理论。我国正处于社会主义初级阶段是在经济文化落后的中国建设社会主义现代化不可逾越的历史阶段，需要上百年的时间，中国共产党在社会主义初级阶段的基本路线是：领导和团结全国各族人民，以经济建设为中心，坚持四项基本原则，坚持改革开放，自力更生，艰苦创业，为把我国建设成为富强民主文明的社会主义现代化国家而奋斗。 今后会我更加努力地工作，努力提高为人民服务的意识、理想。时时刻刻牢记自己的职责，带头参加学习，个人利益服从党和人民的利益，吃苦在前，享受在后，多做贡献。
2009年最新入党申请书范文
2009年最新入党申请书范文 尊敬的党组织：今天，我怀着无比激动的心情向党组织递交我的入党申请，我志愿加入中国共产党，拥护党的纲领，遵守党的章程，履行党员的义务，执行党的决定，严守党的纪律，保守党的秘密，对党忠诚;愿意参加党组织并在其中积极工作。 我生在新中国，党的教育伴随我走过了22年的人生历程，我们成长的每一步，都与党的关怀有密切的联系。 从小时起，党的光辉形象就牢牢地铭刻在我的心中，鼓舞着我前进。 小时候，电影里、课本上革命先烈的英勇行为，便使我感受到了党的神圣和伟大。 我常常梦想着自己有一天也能站在党旗下，向党宣誓，成为一名优秀的中国共产党党员。 正是带着对党的崇高敬意，在童年时代我便积极向上、争当先进，成为学校第一批加入中国少年先锋队和中国共产主义青年团的学生并在以后团的生活中严格要求自己，工作勤奋积极，认真做一名合格的共青团员。 本人加入党的愿望由来已久。 这种愿望不是一时冲动，而是发自内心深处的一种执著与崇高的信念，这种信念给了我克服一切障碍、追随中国共产党建设社会主义中国的勇气、信心和力量。
中国共产党是中国工人阶级的先锋队，是中国各族民利益的忠实代表，是中国社会主义事业的领导核心。 党的最终目标，是实现共产主义的社会制度。 中国共产党始终代表中国先进生产力的发展要求;始终代表中国先进文化的前进方向;始终代表中国最广大人民的根本利益。 党的最高纲领是实现共产主义社会制度;而党在社会主义初级阶段的基本路线是领导和团结全国各族人民，以经济建设为中心，坚持四项基本原则，坚持改革开放，自力更生，艰苦创业，为把我国建设成为富强、民主、文明的社会主义现代化国家而奋斗。 自1921年建党以来，党领导中国人民，英勇奋斗，不怕牺牲，前赴后继，经过长期的反对帝国主义、封建主义、官僚资本主义的革命斗争，取得了新民主主义革命的胜利，建立了人民民主专政的中华人民共和国;建国以后，顺利地进行了社会主义改造，完成了从新民主主义到社会主义的过渡，确立了社会主义制度，发展了社会主义的经济、政治和文化。 第十一届三中全会后，在马列主义、毛泽东思想和邓小平建设有中国特色社会主义理论指导下，中国共产党领导人民实行改革、开放政策，在社会主义现代化经济建设中，取得了辉煌的成就，我国的综合国力大大增强，人民的生活水平不断提高。 中国共产党在领导人民建设物质文明的同时，还努力建设社会主义精神文明，大力发展教育、科学、文化事业。
学位英语考试练习题(四)
学位英语考试练习题（四） Part I Reading Comprehension A teddy bear is delivered to No. 10 Downing Street after the birth of Prime Minister Tony Blair and wife Cherie’s fourth child. Britain’s baby alert is over-Cherie Blair gave birth to a boy. Mrs. Blair, 45, wife of Prime Minister Tony Blair, had the baby this morning. The baby will be named Leo after the prime minister’s father, his office announced, the baby weighed in at 6 pounds, 12 ounces. Mother, father and the baby boy returned to 10 Downing Street-the prime minister’s official residence-after the birth, a spokesman said. The baby is the couples’ fourth child. “Cherie and the baby are absolutely fine,” Blair said today outside his Downing Street residence. “He is a gorgeous little boy. They are resting right now.” Blair, dressed casually in an open shirt, appeared emotional about the birth, the first of his four children whose birth he has been at from beginning to end. “this is the first time I’ve seen the whole thing though,” he said. “it was quite a struggl e, really, for Cherie.” The switchboard was reportedly lit up with calls from world leaders wishing them well, including a call from Hillary Colliery Clinton. Former prime minister John Major was the first public figure to get through on the phone at 7 a.m. on Saturday. The baby came after a 12-year gap from the Blairs other three children-Euan, 16, Nicky, 14, and Kathryn. He is the first to be born to a serving Buitish prime minister in over 150 years. News of the pregnancy took Cherie and the rest of the nation by surprise when it was announced last year. After decades of much older occupants at No.10 Downing Street, the Blairs’ arrival at the prime minister’s residence with their children and assorted toys in tow was hailed as a breath of fresh air.