ACT考试201812真题解析

So startling would his results appear to the uninitiate that until they learned the processes by which he had arrived at them they might well consider him as a necromancer.

_______________________________________________________________________________

正确答案：
他的结论对无知的人来说是如此惊人，以至于他们很可能认为他是个巫师，除非他们学会了他用以得出结论的过程。

Not only () us to his home,but also()us with his amusing experience abroa.

A、did he invite,entertained

B、did he invite,he entertained

C、he invited,entertained

D、he invited,he entertained

参考答案：B

_____________

A. stones B. buildings C. fire D. wood

正确答案：B

On the other hand, he did not accept as well founded the charge made by some of his critics that, while he was a good observer, he had no power of reasoning.

正确答案：

本句考查点是同位语从句，让步状语从句。主干是he did not accept… the charge made by… that…。其中as well founded作为一个插入成分，对charge进行修饰。made引导的过去分词短语作定语修饰charge。That引导的从句是charge的同位语，包括一个while引导的让步状语从句。
　　参考译文：另一方面，虽然有些批评他的人一致认为他善于观察，但不具备推理能力，但是他不同意这种说法。

buildings. The buildings had originally cost $10 million on 1 June 2005 and had a useful economic life of

20 years. They are being depreciated on a straight line basis to a nil residual value. The buildings were revalued

downwards on 31 May 2006 to $8 million which was the buildings’ recoverable amount. At 31 May 2007 the

value of the buildings had risen to $11 million which is to be included in the financial statements. The company

is unsure how to treat the above events. (7 marks)

Required:

Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May

2007.

Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations where

necessary.

正确答案：

PART 1 - 英语Passage IPaul Revere Williams and the La Concha Motel1Architect Paul Revere Williams opened his own firm in 1922, and his vision and willingness to experimentled toa successful fifty-year career of planning buildings, primarily near Los Angeles. A He helped create morethan 3.000 buildings,which varied in type,as well as homes for the Holly wood elite. However, Williams did not limit his work to Southern California. His architecture stretches from Washington, DC, to Bogota,Colombia. One of his most interesting designswerein LasVegas; the La Concha Motel .2In 1961, Williams, by then a renowned architect, was hired to design a new 100-room motel. Situatedamong larger Las Vegas hotels, the La Concha neededto standout. Williams was tasked with creating an eye-catching design that would attract guests. He drewinspiration from a Southern California architectural trend known as Googie. B3Envisioning a motel that combined thename La Concha(which translates toshell) with the arched roofs typical of Googie architecture,the lobby that Williams designedwas meant toappear, from a distance likea giant shell. On threeof the ones,Williams designed twenty-eight-foot-highconcrete arches thatjutted outover the sidewalks. CInside, the lobby, which was a place for gathering,consisted of a large, open space that functioned asa social gatheringplace, and includedthe registrationdesk.4Indeedmost of the La Concha Motel was torn down in2005, the famous shell-like lobby lives on. D Preservationgroups saved it fromdemolition, and, in 2006, the lobbywas moved across town in pieces. Reassembled, it becamethe visitors center of the Neon Museum. where retiredneon signs are put on display(the famous neon sign of the cowboy named Vegas Vic was erected in 1951).Witha distinctive design that enhances the Neon Museum,Williamss lobby is one of the last remaining celebratedexamples of Googie architecture in the United States.1.A. NO CHANGEB. lead toC. lead tooD. lead onAnswer：A2.The writer is considering revising the underlined portion to the following accurate phrase:including hotels, government offices, and hospitals,If the writer were to make this revision, the essay would primarily gain:A. details about the total number of buildingsWilliams helped create.B. information about the kinds of buildings thatWilliams helped create.C.a visual description of Williamss style ofarchitecture.D.the idea that Williams preferred designing hotelsover designing other kinds of structures.Answer：B3.A. NO CHANGEB. have stoodC. were builtD. StoodAnswer：D4.A. NO CHANGEB. Vegas; namely,C. VegasD. VegasAnswer：C5.A. NO CHANGEB. out, and Williams was hired to design it in 1961.C. out from its neighbors、: larger Las Vegas hotels.D. out and be different.Answer：APART 2 - 数学1.Marine biologists collected a sample of 40 adult sea turtles from Hammerhead Bay and estimated the age, in whole years, of each turtle. The histogram below shows the frequency of sea turtles for each of the estimated age groups. 、What is the maximum possible number of sea turtles that could have had an estimated age of 45 years？A. 1B. 5C. 9D. 10E. 40Answer：D2. The sum of the measures of the interior angles of a convex polygon withtsides is 180(t- 2) degrees. What is the sum of the measures of the interior angles of a convex

(48) On the other hand, he did not accept as well founded the charge made by some of his critics that, while he was a good observer, he had no power of reasoning. 此处译文为：

正确答案：
On the other hand, he did not accept as well founded the charge made by some of his critics that, while he was a good observer, he had no power of reasoning.
本句考查点是同位语从句，让步状语从句。主干是he did not accept… the charge made by… that…。其中as well founded作为一个插入成分，对charge进行修饰。made引导的过去分词短语作定语修饰charge。That引导的从句是charge的同位语，包括一个while引导的让步状语从句。
参考译文：另一方面，虽然有些批评他的人一致认为他善于观察，但不具备推理能力，但是他不同意这种说法。

Passage Four

Archimedes was a famous Greek mathematician and scientist. He was born around 287 BC and he died in the year 212 BC.

Archimedes is most well-known for one specific idea that he came up with. "Archimedes's Principle" states that a solid object which is immersed in a liquid is pushed up by a force which is equal to the weight of the water that the object moves. For example, if you put a piece of wood and a piece of gold the same size in water, only the wood will float. Both the wood and gold move the same amount of water, but the wood weighs less than this water, while the gold weighs more.

It is believed that Archimedes discovered this principle when the king of Syracuse asked him to solve a problem. The king wanted to know if his crown was pure gold or a mixture of gold and silver. The king, of course, did not melt his crown to find out. The idea came to Archimedes as he lowered himself into his bath. He noticed how the water spilled out of the tub. He decided to use the same idea for the crown. He knew that a gold crown immersed in water would weigh more than one made of silver. The experiment was done and the goldsmith was proved guilty of trying to cheat the king.

48. A good title for the selection is______.

A. Archimedes

B. Archimedes's Principle

C. A Gold and Silver Crown

D. The King of Syracuse

正确答案：B
48．答案为B 此题为主旨题。综合全文，本文的最佳题目为“阿基米德定理”，即放入水中的物体排开水的重力等于它所受到的浮力。

Recent studies have shown that air inside many homes, office buildings, and schools is full of pollutants such as ().

A、chemicals

B、smoke

C、bacteria

D、perfume

参考答案：ABC

He did () his boss told him to do.

A、everything

B、everything which

C、which

D、to which

参考答案：A

As the youngest president of U.S., he did exceptionally well in lowering the unemployment during his ____.

A.period

B.decade

C.time

D.tenure

正确答案：D

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考题 Two buildings on the San Jose campus of a small company must be connected to use Ethernet with a bandwidth of at least 100 Mbps. The company is concerned about possible problems from voltage potential differences between the two buildings. Which media type should be used for the connection（）。A.UTP cableB.STP cableC.coaxial cableD.fiber optic cable参考答案：D

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考题单选题He always did well at school ______ having his early education disrupted by illness.A on account ofB in spite ofC in addition toD even though正确答案：A解析：句意：尽管他的早期教育由于生病中断了，但是他在学校的成绩一直很好。in spite of尽管。on account of由于。in addition to除…之外。even though即使。

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考题单选题Terry is having lunch at a salad bar. There are two types of lettuce to choose from, as well as three types of tomatoes, and four types of olives. He must also choose whether or not to hare one of the two types of soup on the side. If Terry has decided to hare the salad and soup combo and he picks one type of lettuce, one type of tomato, and one type of olive for his salad, how many total options does he have for his lunch combo?A 9B 11C 24D 48E 54正确答案：D解析：根据全概率公式可知，组合数=2×3×4×2=48，故本题选择D项。

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考题单选题_____ turn up late at the meeting, he _____ forgot his relevant documents.A Not only did he; alsoB No sooner did he; thanC As soon as he did;D As long as he did; never正确答案：A解析：句意：他不仅开会迟到了，而且相关的文件也忘带了。本题考的是倒装句的用法，当表示否定的词放在句首的时候要用倒装。

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考题问答题Practice 7　　There have been differences among most presidents’ advisers ever since. Thomas Jefferson was accused of relying on an “invisible, inscrutable” group of associates that engaged In backstairs influence.　　Franklin Roosevelt managed to be a pretty good resident, though even his idolatrous supporters concede that he took his advice from inside and outside the White House and even took a mischievous delight in playing one staff or cabinet member against another.　　Ike followed the military staff system. He did not spend hours listening to the disputes of his principal aides, but gave Sherman Adams and later General Bedell Smith authority and responsibility for settling differences. When his chief of staff could not settle differences, he insisted on a one-page memorandum defining the problem, no matter how complicated, and then made his decision.　　Harry Truman did not believe in the single chief of staff. He had six principal advisers with whom he met every morning. At the end of the day, he would have a little bourbon and branch-water with one of them in the Oval Office, then would take a bundle of papers upstairs, put on his green eyeshade and read reports until late in the night.　　John F. Kennedy followed much the same system with his brother Robert, Larry O’Brlen, Kenny O’Donnell and Ted Sorensen at his side, though their assignments were not limited as rigidly as those of the Truman advisers. Lyndon Johnson did not invite criticism or differences which his staff or cabinet, but bullied his advisers into compliance, which helps explain his troubles in Vietnam.　　Richard Nixon ran his staff by stealth. He did his homework and mastered the details of policy, but he delegated vast powers to Bob Haldeman and John Ehrlichman in an atmosphere of Byzantine secrecy and intrigue.　　Jimmy Carter had his troubles between his White House staff and his cabinet, particularly over the conduct of foreign policy. But his White House staff was drawn from a group of Georgia friends who got along with one another comparatively well. He met with the principal members every morning, held a foreign policy meeting often for hours every Friday morning, invited, and listened to disputes, sometimes over the most intricate details of policy.　　Mr. Reagan’s way is a reflection of his character and his personality. He is more interested in, presenting policy than forming it. He does not have a controlling chief of staff; he does not limit his principal advisers to a special field of concentration like Mr. Truman, but lets the Big Four—Mr. Baker, Mr. Clark, Michael Deaver and Edwin Meese play the field and run across one another; he does not dominate or intimidate his staff, like Mr. Johnson; and he does not read and work like Mr. Carter.正确答案：【参考译文】自从有人指责托马斯·杰弗逊依靠一帮“看不见、摸不透”、专搞“幕后活动”的幕僚以来,美国几乎所有总统的幕僚之间都发生过一些纠葛。富兰克林·罗斯福可算是一位相当出色的总统了,但即使那些把他当偶像崇拜的人也承认:他听取了白宫内外的意见,甚至暗中得意地挑起幕僚或阁员相互争论。艾克则沿袭军事参谋制度。他从不多花时间去听取幕僚间的争执,而是先后授权舍曼·亚当斯和比德尔·史密斯将军负责处理分歧。他的办公室主任解决不了时,不管问题多么复杂,他一定要让他们写一份不超过一页的备忘录,明确问题所在,然后他再作定夺。哈里·杜鲁门不喜欢单一的办公室主任制度。他有6个主要顾问,他每天上午都要跟他们相见,一天工作结束后,还与其中一位在椭圆形办公室喝一杯兑清水的波旁威士忌,然后抱起一捆卷宗上楼,戴起绿色眼罩,一直看到深夜。约翰·弗·肯尼迪大体沿袭这一制度,伴随他的是他弟弟罗伯特、拉里·奥布赖恩、肯尼·奥唐奈和特德·索伦森,不过他们的任务不像杜鲁门的顾问那样受到严格的限制。林顿·约翰逊不鼓励批评,也不鼓励阁员或僚属内存在不同意见,而总是盛气凌人地迫使顾问们顺从他,这也是导致他在越南遇到麻烦的原因所在。理查德·尼克松则用秘密手段操纵其幕僚。他先做好必要的准备,掌握政策细节,但却把大权交给鲍勃·霍尔德曼和约翰·埃利希曼,颇有几分古拜占庭那种阴谋诡秘的气氛。吉米·卡特也曾碰到白宫幕僚同内阁成员不和的问题,特别是在执行外交政策方面。不过他的白宫幕僚来自于佐治亚州的一帮朋友,相处起来还比较融洽。他每天上午同主要顾问碰头,每星期五上午专开一次外交政策的会议,往往要持续几个小时,鼓励并乐于倾听不同意见的争执,有时是关于一些极为错综复杂的政策细节问题。里根先生的工作方式反映了他的气质和个性。他对宣布政策比对制定政策兴趣更浓。他没有一位起控制作用的办公室主任,也不像杜鲁门先生那样把主要顾问一个个地限制在一个专门的领域,而是让贝克先生、克拉克先生、迈克尔·迪弗、埃德温·米斯这四大员满场跑,彼此冲撞。他既不像约翰逊先生那样控制或威吓幕僚,也不像卡特先生那样看文件、那样工作。解析：暂无解析

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考题 The writer thinks that we can't judge ______.A. buildings by the ancient standardsB. all the buildings by the ancient standardsC. all the modern buildings by the ancient standardsD. modern buildings正确答案：C54．答案为C。根据第二段第一句，Wecan't judge every modern building by the standards of the ancient time，even though we admire the ancientbuildings作出该项选择。

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考题 We can infer from the passage that Fitzgerald .A. had made some money when he met Zelda in Alabama.B. was well educated and well off before he served in the armyC. would have completed more works if his wife hadn’t broken downD. helped his friend get rid of drinking while his wife was in hospital正确答案：C

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考题问答题Practice 3　　To the average person knowledge itself is of importance because of its bearing upon what he needs to do and to make. It helps him in clarifying his wants, in constructing his ends and in finding means for realizing them. There exist, in other words, values as well as known facts and principles, and philosophy is concerned primarily with values—with the ends for the sake of which man acts. Given the most extensive and accurate system of knowledge, man is still confronted with the question of what he is going to do about it and what he is going to do with the knowledge in his possession.正确答案：【参考译文】在普通人看来,知识很重要,原因是知识与他需要做的事或生产的东西有关。知识有助于人将自己的需求分类、建立自己的目标并寻找实现目标的手段。换言之,存在价值观、已知的事实和原理,而哲学主要研究价值观——研究人类活动的目标。即使知识体系最广泛、最准确,人类仍面临的问题是如何处理该知识体系和如何利用所掌握的知识。解析：暂无解析

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考题 Mr.Smith was a wealthy industrialist,but he was not satisfied with life.He did not sleep well?and his food did not agree with him.This situation lasted for some time.Finally,after several sleepless nights,he decided to consult his doctor.The doctor advised a change of surroundings."Go?abroad,"he said."But I′m not good at foreign language,"said Mr.Smith."It doesn′t matter,"said the doctor.":It won′t hurt you to talk a little less.Go on a voyage.Take plenty of exercise.Try?to reduce your weight.Avoid rich food." Mr.Smith went to Switzerland.He did not know French or German,and had to communicate?through gestures.He attended a physical training′course.The instructor made him bend his knees,swing his arms,stretch his neck and shake his head rapidly.He had to lie on the ground and raise?his right and left legs alternately.After a time?his muscles grew hard and firm.He forgot the financial?crisis and the importance of raising the level of production.He even began to notice individual trees?and individual birds. Finally he returned home.But unfortunately his improvement was only temporary.Soon he was a?normal businessman again,worried about his property;his profits,his savings,his advancement in?a technological society,and things in general.Mr.′Smith went to see his doctor because he《》（）A.had little to eat B.was seriously ill C.had to sleep D.didn't feel well答案：D解析：【考情点拨】事实细节题：【应试指导】文章第一段讲到，史密斯先生睡不好觉，吃不好饭，接着又连续几天失眠，然后才去看医生。D项符合题意、故选D。

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考题单选题A Why less people were killed in the earthquake in Los Angeles.B Changes made to construction methods of buildings and highways.C How to make buildings more resistant to earthquake.D The outline of the history of the development of quake-resistant building materials.正确答案：B解析：[考点]主旨题。结合整篇文章可知，作者在论述防震建筑。【听力原文】　　After the violent earthquake that shook Los Angeles in 1994, earthquake scientists had good news to report: the damage and death toll could have been much worse. [37] More than 60 people died in this earthquake. By comparison, an earthquake of similar intensity that shook America in 1988 claimed 25,000 victims.　　Injuries and deaths were relatively less in Los Angeles because the quake occurred at 4:31 a.m. on a holiday, when traffic was light on the city’s highway. In addition, changes made to the construction methods in Los Angeles during the last 20 years have strengthened the city’s buildings and highways, [39] making them more resistant to quakes.　　Despite the good news, engineers today are determined to come up with [39] a new design that would offer even greater security to buildings during earthquakes. In the past, people used [38] steel and rubber, materials that bend without breaking to make buildings resistant to earthquakes. The new design would install computers in the building and the computers would help the buildings adjust itself during the earthquake. Such buildings would be called smart buildings and could be very expensive to build. However, [39] they would save many lives and would be less likely to be damaged during earthquakes.Questions 37 to 39 are based on the passage you have just heard.37. How many people were killed in the earthquake in Los Angeles in 1994?38. What did people use in the past to make buildings resistant to earthquakes?39. What is the passage mainly about?

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ACT考试201812真题解析

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