" Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary．Harmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries． Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973．International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements． Harmonization and standardization are sometimes used interchangeably．But there is still a difference between them．Standardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations． Besides，standardization does not accommodate national differences and，therefore，is more difficult to implement internationally．Whereas harmonization is much more flexible and open．It does not take a one-size-fits-all approach，but accommodates national differences and has made a great of progress internationally in recent years．However，within accounting!these two words have almost become technical terms，and one cannot depend on the normal difference in their meanings．" Harmonization" is a word that tends to be associated with the transnational legislation originating from the European Union while" standardization" is a word that is often associated with the International Accounting Standard Committee． The reasons that make national accounting standards desirable also apply internationally．Generally speaking，the reasons for harmonization are as follows： (1)It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy．They hope to make it quite sure that statements from different countries are reliable and comparable，or at least to be clear about the nature and magnitude of the differences．Besides，they also need confidence in the soundness of the auditing． (2)The advantages of harmonization are very important for MNEs．because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all over the globe were prepared according to the same standards．Besides，it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries．What’s more，many aspects of investment appraisal，performance evaluation，and other decision-making uses of management accounting information would benefit from harmonization．Above all，the cOSt of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable． (3)International accountancy firms can benefit from harmonization．They are in favour of harmonization because it is good for their lots of clients． (4)Governments in developing countries might find it easier to comprehend and control the operations of MNEs if financial reporting were harmonized． The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries．In previous Section 8.5some main differences concerned with international accounting are discussed．Besides，there are several significant differences within the equity class，let alone between that class and the other．These differences go to the root of the reasons for the preparation of accounting information．Further，the differences between shareholder/fair view presentation and creditor/tax/conservative presentation is an obstacle that is very hard to be overcome without major changes in attitudes and laws． There is another obstacle：in some countries there are no strong professional accountancy bodies．This means any body such as IASC，which seeks to operate through the private sector。will not be effective in all countries．Besides，a worldwide enforcement agency is also lacking there．Another problem is nationalism．Some countries are not willing to accept compromises that involve changing their accounting practices towards those of other countries．Still another difficulty is the effect of " economic consequences" on accounting standards．To the extent that economic consequences of standards vary by country and to the extent that they are taken into account by those who set standards，this could be a force for deharmonization． The International Accounting Standards Board(IASB)，formerly the International Accounting Standards Committee(IASC)，is an independent private sector standards-setting body founded in 1973 by professional accounting organizations in nine countries and restructured in 2001．Before the restructuring，the IASC issued 41 International Accounting Standards(IAS)and a Framework for the Preparation and Presentation of Financial Statements． The International Accounting Standards Board has been working for the last 30 years to develop a comprehensive set of high-quality accounting standards that can be used to bring uniformity in financial reporting around the world．These standards are already officially accepted in many countries，and are used by an increasing number of major global corporations．The European Commission has proposed that by 2005，all EU companies listed on a regulated market should be required to prepare consolidated accounts in accordance with IAS．Furthermore，other international organizations such as the Basle Committee，the G7，the World Bank，the World Trade Organization，and the International Monetary Fund have expressed support for international accounting harmonization．and for the work of the IASB．We can infer frOm the article that A．the EU member nations will ioin the IASB before 2005．B．not all nations are ready to adopt the IAS．C．harmonization iS as important as standardization．D．the financial reporting of developing countries was harmonized．
define aspirations suggestions protectexistence growth viable unique We've had our dreams since childhood.Although dreams change as we get older，there is no denying that they are never far away from us and have been quietly witnessing our（1） ____ .All great successes start with （2） ____ or dreams.When we dream，we are creating our life，we are thinking of the （3） ____ change we can make，and we are actively pursuing what we think is significant.We should （4） ____ our dreams and never let anybody steal or destroy them.As long as we are clear about what we want，set （5） ____ goals，and take action，we will achieve our dreams sooner or later.
Question 2: How are humans destroying the environment?We used our unique minds to ________ the balance with nature. We learnt how to ________ the wild and get more from the environment. Our population and demands _________.
5 Fill in the blanks by selecting suitable words from the word bank. You may not use any of the words more than once.A affordable F embedded K optimalB capability G enhance L proceedsC demand H escalation M streamliningD disputable I exceeds N sustainabilityE disrupt J modernized O underminingCities are getting smarter every day, so are their transit options. One emerging option is autonomous vehicles (AVs), or simply cars with self-driving 1)_____. However, as experts say, before we enter a reality where AVs are 2)______ into our daily lives, we will see the continued rise of electric vehicles (EVs) all over the world.Besides saving costs for consumers, EVs can bring many 3)______ benefits to the environment because they use electricity instead of gas to drive their wheels. Many large cities are trying to encourage the use of EVs by installing public charging stations throughout the city and 4)______ the vehicle registration process. At the same time, many automakers are working to 5)______ the charging speed of EVs and to make EVs more 6)______.As the use of EVs rises, greater 7)______ will be placed on the power industry. In some areas where energy resources are stressed already, the increasing use of EVs could well 8)______ the electrical supply system.EVs can also impact urban planning. Thus, consideration of commute options, location of charging stations, and open data should be part of a city's future mobility plans. It is important for automakers to partner with urban planners<|im_end|>5 Fill in the blanks by selecting suitable words from the word bank. You may not use any of the words more than once.A affordable F embedded K optimalB capability G enhance L proceedsC demand H escalation M streamliningD disputable I exceeds N sustainabilityE disrupt J modernized O undermining
Critical thinking3 Work in pairs and discuss the following questions.1 What inspiration did you get from the story of Malcolm X?2 Why could Malcolm X succeed in learning the English language?3 How can you adopt Malcolm X's attitude towards learning English in your own studies?4 Would you recite the dictionary as Malcolm X did? Why or why not?5 Do you think language can help shape one's mind? Why or why not?
subtraction 中文翻译 填空_1*答案不区分多个空的先后顺序填空_1请输入填空_1 的答案上传附件
CET4-真题：听力 202012-1 SB Conversation TwoQuestions 12 to 15 are based on the conversation you have just heard.(1) (单选题)Q12. A.She is a real expert at house decorations.B.She is really impressed by the man’s house. C.She is well informed about the design business.D.She is attracted by the color of the sitting room.(2) (单选题)Q13.A.From a construction businessman.B.From his younger brother Greg.C.From home design magazines.D.From a professional interior designer.(3) (单选题)Q14. A.The cost was affordable.B.The style was fashionable.C.The effort was worthwhile.D.The effect was unexpected.(4) (单选题)Q15. A.She'd like him to talk with Jonathan about a new project.B.She'd like to show him around her newly-renovated house.C.She wants to discuss the house decoration budget with him.D.She wants him to share his renovation experience with her.
The pressurization system controls cabin ( )by regulating air flow from the fuselage . A attitude B altitude C latitude D longitude
1.(连线题)choose and match the right sentence第1组:1.中华民族伟大复兴就是我们要实现的中国梦。2.他对国家做出的贡献将永远不会被人们遗忘。3.我想见一见提出这些建议的员工。4.你能不能告诉我，为什么拒绝接受他生日聚会的邀请。5. 绿水青山就是金山银山是我们必须牢固树立和践行的理念。6. 我无法告诉你她来桂林的确切时间。7. 他把房子卖了，这让他妻子很恼火。8. 正在装修的那艘轮船明天离港。9. 我的薪水没有提高，但这并不是我离开的原因。10. 我相信你做什么饭我都喜欢吃。第2组:A. I didn't get a pay rise, but this wasn't the reason why I left.B. He sold the house, which annoyed his wife.C. The ship that / which is being loaded is leaving / sailing tomorrow.D. The great rejuvenation of the Chinese nation is the Chinese dream (that) we want to realize.E. I'd like to see the employee who has put forward the valuable suggestion.F. Could you tell me the reason why you refused the invitation to his birthday party?G. I can't tell you the exact time when she will be in Guilin.H. I'm sure I'll enjoy everything that you cook.I. That lucid waters and lush mountains are invaluable assets is the principle (that) we must uphold and act on.J. The contributions (that / which) he has made to the country will never be forgotten.答案:
Listen to the recording again. Fill in the form below. 再听一次录音，填写下表To get... Water neededa kilogram of chocolate _____________a kilogram of beef _____________a kilogram of rice _____________a hamburger _____________an apple _____________a slice of bread _____________
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1.A:Here is my business card.-|||-B: __-|||-A.Yes,the heat is killing me. B.Wonderful.Is it between-|||-school teams?-|||-C.Thank you for the nice party D.Thanks.This is mine.-|||-2.Alice:Is there any typical Chinese festival you celebrate every year?-|||-Bob: __-|||-A.Yes,the heat is killing me. B. I bet it will.-|||-C.It`s so stuffy and no wind at all. D.Yes,there are many.The-|||-Dragon Boat Festival is one of them.
Never before in my career _ _ of an assignment A have l frightened B had I frightened C had I been frightened D have I been frightened
23．有一串钥匙在沙发上。Aset of keys _______on the sofa./ There is _________on the sofa.24．问李老师要你的书吧。________Ms. Li ________yourbook!25．请给老赵打电话。_________Old Zhao ______13096935553..26．这条蓝色的裤子是他的吗？Isthis pair of trousers _________?27．我的父母在第一张照片里。_______________are in the first photo.28．谢谢你帮助我。Thankyou for ________________./ Thank you for _____________.29．那个女孩姓王。Thegirl’s __________is Wang./ The girl’s ______________is Wang.30．那只小狗叫什么名字？What’s__________the dog? / What’s ____________name?31．今天玩得开心点！___________today! / Have a good time today!32．这有两张漂亮的她家的全家福。Here_______two nice photos of her family.
In some families,new adults and kids seem to slip in effortlessly, ____ they have been there all along.A. whileB. thoughC. becauseD. as though
6. The children will now play some pieces of music that they ______ themselves. A.were taught posed C.accomplished D.worked7. While she waited,she tried to ______ her mind with pleasant thoughts of the vacation. A.occupy pose C.think D.intensify8. In the film,the peaceful life of a monk ______ the violent life of a murderer. A.is compared with B.is compared to C.is contrasted to D.is contrasted with9. ______ to pay for an order is simplicity itself. A.Use plastic B.Using plastics C.Using plastic D.Used plastic10. Additional time is required for cooking or ______ homemade dishes. A.chill B.to chill C.chilled D.chilling
The Harry Potter series, written by J.K. Rowling, is perhaps the most popular set of novels of the modern era. With seven books and many successful films to its name, the series has gathered about 15 billion dollars in sales. How did the series become so popular? The reason can be broken down into several areas.The first book in the series was rejected 12 times before it was picked up by Bloomsbury—a small publisher in England. So receiving this contract was Rowling's first step to success. However, getting a book contract does not ensure the success of a book. The story was soon loved by children and adults alike. In light of this, Bloomsbury Publishing published a second version of the books with “adult” (less colorful and more boring) book covers. This made it easier for a full range of ages to enjoy the series.Another factor that worked like a charm was that the publisher and Rowling herself, through the books, conducted midnight releases, promotions, and pre-ordering more readers. Customers who feared that their local bookstore would run out of copies responded by pre-ordering over 700,000 copies before the July 8, 2000 release.What does the underlined word “releases” (Para. 3) mean?A. The activity that frees or expresses energy or emotion.B. The announcement about the book’s publishing information.C. The sales of books that is available only at midnight.
Dreams can be a rich source of ___________ for an artist. (inspire)
The coming of the railways in the 1830s ________ our society and economic life.A. transferredB. transformedC. transportedD. transmitted
Elder and weaker Mr. Mag paid_visits to his old friends.A. scarceB. rare()C. insufficientD. inadequate
Fill in the blanks with the words given below.Change the form where necessary.Each word can be used only once. budget defy dilemma diverseloyalty manipulate objectivePerspective tackle urge （1）The ____ of the "upright"message is to ask people to save，while the "permissive"message asks people to spend.（2）If you find yourself in a（n） ____ about what is the right decision for your career，speak to a career counselor.（3）It is important for parents to listen to their children's opinion because they may have a very different ____ on the things they've seen.（4）To cater for the different tastes of athletes from all over the world，the organizers of the Beijing Winter Olympics prepared ____ dishes.（5）If you want to save money for a rainy day making a（n） ____ is the first step you may want to take because it gives you a clear plan.（6）The Chinese legend goes that Yue Fei's mother tattooed four Chinese characters on his back to remind him of the importance of ____ to the nation.（7）When children are addicted to online games，they would often ____ their parents and stay online for hours every day.（8）The report goes on to ____ the technicians to take a more active role in developing the standards of artificial intelligence.
If you_________in a job for several years, you may be able to accumulate a lot of work experience and skills that would be beneficial to your future career development.A. have workedB. had workedC. have been workingD. had been working
Whenever I have trouble ( ) many problems, I ask Jack for help.A. dealing withB. to deal withC. on dealing withD. deal with
We were always encouraged to focus on constructing the most out of the situation ______. A. at hand B. on hand C. in hand D. by hand
Most children with healthy appetites are ready to eat almost anything that is offered them and a child rarely dislikes food (51) it is badly cooked. The way a meal is cooked and served is most important and an (52) served meal will often improve a child’s appetite. Never ask a child whether he likes or dislikes a food and never (53) likes and dislikes in front of him or allow anybody else to do so. If the father says he hates fat meat or the mother refuses vegetables in the child’s hearing he is (54) to copy this procedure. Take it (55) granted that he likes everything and he probably will. Nothing healthful should be omitted from the meal because of a (56) dislike. At meal times it is a good idea to give a child a small portion and let him (57) back for a second helping rather than give him as much as he is likely to eat all at once. Do not talk too much to the child (58) meal times, but let him get on with his food, and do not allow him to leave the table immediately after a meal or he will soon learn to swallow his food (59) he can hurry back to his toys. Under (60) circumstances must a child be coaxed or forced to eat.55（）。A. withB. asC. overD. for
26)Could she picture him ___ politics with her father in the drawing-room at her home ?A. discussingB. to discussC. as to discussD. that discusses
Responsibilities ______becoming a father.A. charge forB. go withC. save forD. go through
The increase in international business and in foreign investment has created a need for executives with knowledge of foreign languages and skills in cross-cultural communication. Americans, however, have not been well trained in either area and, consequently, have not enjoyed the same level of success in negotiation in an international arena as have their foreign counterparts. Negotiating is the process of communicating back and forth for the purpose of reaching an agreement. It involves persuasion and compromise, but in order to participate in either one, the negotiators must understand the ways in which people are persuaded and how compromise is reached within the culture of the negotiation. In many international business negotiations abroad, Americans are perceived as wealthy and impersonal. It often appears to the foreign negotiator that the American represents a large multi-million-dollar corporation that can afford to pay the price without bargaining further. The American negotiator’s role becomes that of an impersonal supplier of information and cash. In studies of American negotiators abroad, several traits have been identified that may serve to confirm this stereotypical perception, while undermining the negotiator’s position. Two traits in particular that cause cross-cultural misunderstanding are directness and impatience on the part of the American negotiator. Furthermore, American negotiators often insist on realizing short-term goals. Foreign negotiators, on the other hand, may value the relationship established between negotiators and may be willing to invest time in it for long-term benefits. In order to solidify the relationship, they may opt for indirect interactions without regard for the time involved in getting to know the other negotiator. Clearly, perceptions and differences in values affect the outcomes of negotiations and the success of negotiators. For Americans to play a more effective role in international business negotiations, they must put forth more effort to improve cross-cultural understanding. [共5题](1)What kind of manager is needed in present international business and foreign investment? [本题2分]A. The man who represents a large multi-million-dollar corporation. B. The man with knowledge of foreign languages and skills in cross-cultural communication. C. The man who is wealthy and impersonal. D. The man who can negotiate with his foreign counterparts.
Americans experience more food recalls (召回) today than they did five years ago, especially when it comes to meat and poultry (家禽). Meat and poultry recalls increased by two-thirds from 2013 to 2018, while food recalls overall went up 10%, according to the report recently published by the U.S. Public Interest Research Group.Meanwhile, the U.S. Centers for Disease Control and Prevention estimates (估计) 48 million people get sick, 128,000 are hospitalized and 3,000 die from food-borne disease each year in the U.S. "We are looking for the farm-to-fork preventative solutions," said Adam Garber, the research group's consumer watchdog. "By doing that, we can protect people's health."Over the five-year period, poultry posted the most recalls (168), followed by beef (137) and pork (128). The report shows the most serious meat recalls are on the rise. Among meat and poultry, the number of Class I recalls has increased by 83%, nearly doubling. Class I, the most serious of the recalls, is issued when there is a reasonable probability that the food will cause health problems or death.53. When would Class I recalls be issued?A. When the food is likely to cause health problems or death.B. When there are too many complaints from customers.C. When the food problem lasts for five years.D. When the product quality is below standard.
These drugs are available over-the-counter without a(n)__________. （）A. infectionB. dosageC. prescription