The October 11 Guardian claimed that the rate of CO2 accumulation was increasing at an ala
A.Y
B.N
C.NG
A.Y
B.N
C.NG
第1题
Has a Runaway Greenhouse Effect Begun? (Adapted)
By Norm Dixon
Urgent Action for Governments
In recent weeks, scientists have released two separate findings that indicate the consequences of global warming due to the emission of "greenhouse gases" primarily carbon dioxide (CO2) from the industrial burning of fossil fuels may be far greater than previously estimated.
The new findings stress the need for governments around the world, in particular the industrialized First World countries that are responsible for more than 80% of past emissions and 75% currently, to take urgent action to massively reduce the world's industrial greenhouse gas emissions by 60-80%.
Rajendra Pachauri, chairperson of the United Nations' Intergovernmental Panel on Climate Change (IPCC), which pools the expertise of more than 2,000 of the world's climate scientists, warned on October 25 that the greenhouse gas emission reduction targets established in the 1997 Kyoto agreement do not go far enough and far more radical solutions must be found.
Pachauri welcomed the Russian parliament's October 22 approval of the Kyoto agreement, which will allow the treaty to come into legal force despite the refusal by the world's major polluter, the United States, to sign. However, "this mustn't deceive us into thinking that the problem is solved", Pachauri told Reuters(路透社). "Kyoto is not enough. We have to look at the problem afresh. "The Kyoto treaty aims for a reduction in greenhouse gas emissions of around 5% of 1990 levels, far short o{ the 60-800/oo over the next 50 years necessary to arrest global warming.
CO2 Accumulation Increasing
The new evidence on the pace of global warming suggests that world governments may have even less time to act than previously estimated. The October 11 British Guardian(英国卫报) reported that CO2 in the atmosphere is at record levels and increasing at an accelerating rate, while the September 23 edition of Science revealed that glaciers in western Antarctica flowing into the sea are speeding up, indicating an increased level of melting.
The scientists who make up the IPCC estimate that unless levels of greenhouse gases in the atmosphere are stabilized by mid-century, Earth's average temperature will rise by up to 5.8~C by 2100. According to the IPCC figures, if unchecked, CO2 levels in the air will be between 650 and 970 parts per million (ppm). However, these estimates may be too conservative.
According to the October 11 Guardian, measurements of average atmospheric CO2 levels in 2002 and 2003 may confirm that the rate of CO2 accumulation is now increasing at an alarming rate. Scientists at Hawaii's Mauna Loa Observatory(气象台) reported that average CO2 levels increased by 2.08 ppm in 2002, to 373.1 ppm, and in 2003, to an average of 375.64 ppm. This is the first recorded example of the average CO2 level jumping more than 2 ppm in two successive years. The average increase in the CO2 level over the last few decades, reports the Guardian, has been 1.5 ppm. The current level of CO2 is the highest in at least 420,000 years!
Associated Press (美联社) reported earlier this year, on March 20, that scientists at Mauna Loa Observatory had recorded the CO2 level in the atmosphere peaking at a record of 379 ppm, compared to 376 ppm a year earlier and 373 ppm in 2002.
Global Warming
The increase has implied a "runaway" greenhouse effect already underway. Previous increases of CO2 levels of above 2 ppm—1973, 1988, 1994 and 1998—have coincided with the El Nino(厄尔尼诺现象) weather pattern in the Pacific. However, this cannot explain the latest rises.
A.Y
B.N
C.NG
第2题
The following trial balance relates to Cavern as at 30 September 2010:
The following notes are relevant:
(i) Cavern has accounted for a fully subscribed rights issue of equity shares made on 1 April 2010 of one new share for every four in issue at 42 cents each. The company paid ordinary dividends of 3 cents per share on 30 November 2009 and 5 cents per share on 31 May 2010. The dividend payments are included in administrative expenses in the trial balance.
(ii) The 8% loan note was issued on 1 October 2008 at its nominal (face) value of $30 million. The loan note will be redeemed on 30 September 2012 at a premium which gives the loan note an effective fi nance cost of 10% per annum.
(iii) Non-current assets:
Cavern revalues its land and building at the end of each accounting year. At 30 September 2010 the relevant value to be incorporated into the fi nancial statements is $41·8 million. The building’s remaining life at the beginning of the current year (1 October 2009) was 18 years. Cavern does not make an annual transfer from the revaluation reserve to retained earnings in respect of the realisation of the revaluation surplus. Ignore deferred tax on the revaluation surplus.
Plant and equipment includes an item of plant bought for $10 million on 1 October 2009 that will have a 10-year life (using straight-line depreciation with no residual value). Production using this plant involves toxic chemicals which will cause decontamination costs to be incurred at the end of its life. The present value of these costs using a discount rate of 10% at 1 October 2009 was $4 million. Cavern has not provided any amount for this future decontamination cost. All other plant and equipment is depreciated at 12·5% per annum using the reducing balance method.
No depreciation has yet been charged on any non-current asset for the year ended 30 September 2010. All depreciation is charged to cost of sales.
(iv) The available-for-sale investments held at 30 September 2010 had a fair value of $13·5 million. There were no acquisitions or disposals of these investments during the year ended 30 September 2010.
(v) A provision for income tax for the year ended 30 September 2010 of $5·6 million is required. The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2009. At 30 September 2010 the tax base of Cavern’s net assets was $15 million less than their carrying amounts. The movement on deferred tax should be taken to the income statement. The income tax rate of Cavern is 25%.
Required:
(a) Prepare the statement of comprehensive income for Cavern for the year ended 30 September 2010.
(b) Prepare the statement of changes in equity for Cavern for the year ended 30 September 2010.
(c) Prepare the statement of fi nancial position of Cavern as at 30 September 2010.
Notes to the fi nancial statements are not required.
The following mark allocation is provided as guidance for this question:
(a) 11 marks
(b) 5 marks
(c) 9 marks
第3题
The thieves ______ into the bank while the guard had his back turned.
A.wandered
B.roamed
C.strolled
D.sneaked
第4题
The guard walled through the train______ everyone's ticket.
A.inspecting
B.overlooking
C.reviewing
D.conducting
第5题
A.accident
B.infection
C.fever
D.failure
第6题
The police warned people to be ______ against burglary during the festival.
A.in guard
B.on guard
C.under guard
D.like guard
第7题
A.eagerness
B.alarm
C.alert
D.guard
第10题
A.surveyed
B.patrolled
C.investigated
D.inspected