if the lease payments cannot be allocated reliably between these two elements the entire lease shall be classified as a finance lease unless it is clearly an operating lease
... birds, (32) as parrots are caught alive and sold as pets For many animals and birds, the problem is that their habitat -the place where they live -is disappearing More (33) is used for farms, for ... threatened, and could easily become (31) if we not make an effort to protect them There are many reasons for this In some cases, animals are hunted for their fur or for other valuable parts of their ... area B earth C land D soil 8.8.2.34 Athe B that C an D a 8.8.2.35 A because B however C if D unless IV WRITING 8.8.4.36 The thieves wore gloves so as to avoid leaving any fingerprints A The...
... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live Asa result, Canada isa desirable place to live PART 2: How to Write a ... weather in Halifax Both Example: Both Vancouver and Halifax have rain in the spring Also Example: Halifax also has a rainy spring season Too Example: Halifax has a rainy spring season, too As ... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live Asa result, Canada isa desirable place to live Closing Sentence What is...
... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live Asa result, Canada isa desirable place to live PART 2: How to Write a ... weather in Halifax Both Example: Both Vancouver and Halifax have rain in the spring Also Example: Halifax also has a rainy spring season Too Example: Halifax has a rainy spring season, too As ... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live Asa result, Canada isa desirable place to live Closing Sentence What is...
... for its beauty and many contrasts: it bare mountains and moorland, its lakes, rivers and woods, and its long, often wild coastline Many of the most beautiful areas are national parks and are ... for its beauty and many contrasts: it bare mountains and moorland, its lakes, rivers and woods, and its long, often wild coastline Many of the most beautiful areas are national parks and are protected ... made between fleas and humans B: estimate the extreme distance that a flea is able to jump C: demonstrate the superiority of fleas over humans D: clarify a point made regarding fleas and acceleration...
... studying at university Finally, Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live Asa result, Canada isa desirable place to ... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live Asa result, Canada isa desirable place to live Closing Sentence What is ... Halifax Both Example: Both Vancouver and Halifax have rain in the spring Also Example: Halifax also has a rainy spring season Too Example: Halifax has a rainy spring season, too As well Example:...
... had been D can beAunless B if C provided D as long asAbe rising B to rise C to be risen D to be rising A so much B so C such an D such A had been B has been C is D was Ais B has been C was ... education A behaves badly arid who is lazy, B who behaves badly and was lazy, C who behaves badly and is lazy, D behaves badly and is lazy, 53 The audience, enjoyed the performance A most of them ... deserts causes the lack of vegetation 68 According to the passage, what causes an area to beclassifiedasa desert? AThe type of plants C The amount of precipitation B The geographical formations...
... atmosphere around the earth D the decrease of acidity of the pole waters Question 47: What does the passage mainly discuss? A Effects of global warming on animals and plants B Global warming and species ... 46: The level of acidity in the ocean is increased by Athe rising amount of carbon dioxide entering the ocean B the extinction of species in coastal areas C the loss of acidity in the atmosphere ... death of coral reefs around the world Also, increasing carbon dioxide in the atmosphere enters the ocean and increases the acidity of ocean waters This acidification further stresses ocean ecosystems...
... “What impression had the writer previously had of Yorkshire?” AIt was a beautiful place C It was a charming place B It was a boring place D It was an unhappy place Câu trả lời B “ a boring place” ... mean by the following statement: After hitting a bar several times with similar results, an animal learns that it can get food by pressing the bar AAn animal is able to press the bar more after ... exquisite wines Be sure to include a Tuscan wine-tasting experience when visiting Italy - Giraffes like Acacia leaves and hay and they can consume 75 pounds of food a day A giraffe can eat...
... (dried meat ground into powder and made into cakes), the Scandinavians made stockfish and the Arabs dried dates and apricots All foods contain water - cabbage and other leaf vegetables contain as much ... Graphite isa form of carbon and again the carbon atoms bond in such a way that there isa sea of electrons that can be made to flow asan electric current Likewise, if we have an ionic substance ... Vietnam’s East Sea EEZ has been denounced by ASEAN and Western politicians and professionals asthe violation of Vietnam’s waters A inland B farmed C territorial D fresh Question 54: The bank...
... diseases Physical inactivity is another cause of several deadly diseases A Overeating and physical inactivity are caused by several deadly diseases B Both overeating and physical inactivity result ... a big table and some chairs in the garden AA big table and some chairs were taken in the garden B Minh had a big table and some chairs in the garden C The garden had a big table and some chairs ... in the tropical climate B was different in colors to tell a woman’s age D was made from different cloths based on a woman’s class Câu 43: Where in the passage can a summary of the yêm’s style be...
... Uncountable Noun + and + Uncountable Noun Phrase Ex: + and + Phrase Singular Verb Singular Verb Bread and milk is (be) delicious Early to bed and early to rise makes (make) a man healthy, wealthy and ... had a garden we can play football 30 She hasn‟t got any brooms she can use to sweep the floor 31 The fifth man was interviewed was unsuitable for this job 32 Neil Armstrong was the first man walked ... missed B was missing C had missed D had been missing A stood B had stood C was standing D had been standing A was realizing B realized C had realized D would realize A was leaving B left C had left...
... adjectives, adverbs, phrasal verbs Word order Basic sentence pattern: S + V + others, positions of nouns, adjectives, adverbs and so on, inversion, Prepositions Prepositions of place, time, manner, ... manner, purpose, reason and so on, prepositional phrases Verbs Tenses, sequence of tenses, subject – verb agreement, the active and passive forms Verbal Gerund, infinitive, participles ... compound and complex sentences; coordinating and subordinating conjunctions; dependent and independent clauses; relative clauses, adverb clauses, and noun clauses Word forms Nouns, verbs, adjectives,...
... ngắt đặc trưng trời thu-cái màu xanh mà không m a có Cái xanh đậm mà không tạo nóng, gợi cao sâu bầu trời thu tới, lớp mây xanh trùng điệp, đẩy đến xanh hun hút cao Có thể nói Nguyễn Khuyến gắn ... Nam Không gắn bó thấy sắc màu thần thái Ở “Thu điếu” “Thu vịnh”, màu xanh ngắt lại nhắc lại phát tinh tế: Tầng mây lơ lửng trời xanh ngắt và: Da trời nhuộm mà xanh ngắt? Cả ba tạo bầu trời m a ... vịnh”, người ta nhớ đến cần trúc, nước biếc, hoa năm ngoái Tất đặc tả cách khéo léo tinh tế cần trúc mảnh mai, đ a nhẹ gió tạo mềm dịu không gian thu Nước biếc xanh so sánh với khói phủ v a gợi thực...