the carrying amount shall be increased by the amount of directly attributable contract costs which shall be recognised as an expense over the lease term using the same criteria as for the recognition of lease income
... all overthe world is in danger Many species of animals are 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 ... hunted for their fur or for other valuable parts of their bodies Some birds, (32) as parrots are caught alive and sold as pets For many animals and birds, the problem is that their habitat -the ... the least hard B The more tired… .the harder C The tireder the harder D The tired the harder VI In these sentences, each one has four underlined words or phrases marked A, B, C, and D Choose the...
... inviting and to the point o Making the information in the announcement clear and complete o Be straightforward and concise so the reader can get the information quickly and be able to refer to it easily ... gets the reader interested • The main idea - the topic or thesis ofthe essay • The guide/ thesis statement (the last sentence ofthe introductory paragraph) - a list ofthe points that will be ... in the House of Commons Third, your party must have a majority of seats In the beginning Example: In the beginning, you need to become a leader of a political party Before Example: Before becoming...
... inviting and to the point o Making the information in the announcement clear and complete o Be straightforward and concise so the reader can get the information quickly and be able to refer to it easily ... gets the reader interested • The main idea - the topic or thesis ofthe essay • The guide/ thesis statement (the last sentence ofthe introductory paragraph) - a list ofthe points that will be ... in the House of Commons Third, your party must have a majority of seats In the beginning Example: In the beginning, you need to become a leader of a political party Before Example: Before becoming...
... kitchen A the smallest ofwhich B the smaller of them C smallest of that D the smaller ofwhich Question 20: She was overjoyed because her article A has been published B has published C had been ... period of weeks Question 64 Usingthe information in the passage as a guide, it can be concluded that A: fleas have many physical advantages, although these are outweighed by their many disadvantages ... kitchen A the smallest ofwhich B the smaller of them C smallest of that D the smaller ofwhich Question 20: She was overjoyed because her article A has been published B has published C had been...
... inviting and to the point o Making the information in the announcement clear and complete o Be straightforward and concise so the reader can get the information quickly and be able to refer to it easily ... in the House of Commons Third, your party must have a majority of seats In the beginning Example: In the beginning, you need to become a leader of a political party Before Example: Before becoming ... you like and don’t like about out Tet holidays Your writing hsould include the activities people often before and during Tet, the food and the weather at Tet You may use the cues below Before Tet:...
... appearance they are easily attacked by diseases Question 15: The passage was written to _ A provide an overview ofthe existence ofthe Asiatic lions B describe the developmental history ofthe ... minute, he has increased his numbers to terrible proportions, and has caused the death of hundreds of species of animals He has robbed and destroyed the planet in his search for fuels Now he stands, ... D as long as A be 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 A is B has been C was D will be Read the passage and choose the...
... reefs C the blooming phase of sea weeds D the water absorption of coral reefs Question 46: The level of acidity in the ocean is increasedby A the rising amountof carbon dioxide entering the ... the ocean B the extinction of species in coastal areas C the loss of acidity in the atmosphere around the earth D the decrease of acidity ofthe pole waters Question 47: What does the passage ... number of people can be supported on a given area of land, and that number depends on how much food and other resources the land can provide In countries where people live primarily by means of...
... was happy with the female horse Example ofusing antonym : - The peel of tangerine can be easily removed unlike the orange The peel of a tangerine is not as hard to remove as that ofan orange ... anther D The anther becomes mature by releasing a large number of pollen grains Whichofthe sentences below best expresses the essential information in sentence (4)? A The American mistletoe, the ... number ofthe pollen grains are released from the ripe anther B When the pollen grains are spread, they go through holes in the anther C Mature pollen grains set themselves apart from the anther...
... 43: I forgot to lock the door before leaving A I didn’t remember whether I locked the door before leaving B I remembered that I left the door locked before going out C I locked the door before ... a lot of money Question 53: Dozens of applicants showed up forthe vacant position, but only a handful of them were shortlisted forthe interview A class B hand C small number D small amount ... China’s placement of its oil rig in 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...
... company, John?" asked Lan A Lan asked John if he worked for another company before B Lan asked what John knew about his jobs C Lan asked John whether he had worked for that company D Lan asked ... attractive style ofthe yêm C The roles ofthe yêm in Vietnamese culture B The ups and downs in the history ofthe yêm D The historical and fashion values ofthe yêm Câu 38: According to the passage, ... summers, the lighter and airier the clothes are the better The yêm was the solution in the old days for Vietnamese people to the environment Colours and materials ofthe yêm reflected the woman’s...
... 1995 The bed that I slept in last night wasn‟t very comfortable The beb in which I slept last night wasn‟t very comfortable It‟s the problems ofwhich we are thinking This is theamountof money ... I, he, she, it, tên Passive: we, you, they, Ns + was S + was / were + being + P.P + R + by O The police were chasing the thief The thief was being chased bythe police PAST PERFECT TENSE: Thì ... / shall + have + been + V3 / V –ed + R + by O I shall have met and interviewed 10 applicants forthe job by lunch time 10 applicants forthe job will have been met and interviewed (by me) by...
... 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, purpose, reason and ... 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 ... Simple, compound and complex sentences; coordinating and subordinating conjunctions; dependent and independent clauses; relative clauses, adverb clauses, and noun clauses Word forms Nouns, verbs,...
... xanh ngắt đặc trưng trời thu-cái màu xanh mà không mùa 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 ... nhiều từ tranh tưởng đơn sơ lại có sức toả ý nghĩa khôn Cái chung ba tranh nét mảnh, nhẹ nhàng, hiu hắt gió thu, không khí se sắt, lạnh buồn tĩnh tuyệt đối thơ cổ Nhưng quan trọng tranh gợi lúc ... mềm dịu không gian thu Nước biếc xanh so sánh với khói phủ vừa gợi thực màu nước mùa thu vừa gợi mơ hồ duyên dáng Đến hình ảnh hoa năm ngoái mang đầy tâm Nó không đánh dấu thời gian luân chuyển...