Wednesday, 20 August 2014

Impairment Charge/loss;

用法学习: 1. up the creek (without a paddle) and up a creek; up shit creek Inf. Fig. in an awkward position with no easy way out. I'm sort of up the creek and don't know what to do. You are up a creek! You got yourself into it, so get yourself out. irony [ˈaɪrəni] I. [uncountable] a form of humour in which you use words to express the opposite of what the words really mean. 'You've been so kind,' she said, her voice heavy with irony. a touch/trace/hint of irony: His writing contains a cheerful touch of irony. II. [countable/uncountable] a strange, funny, or sad situation in which things happen in the opposite way to what you would expect. tragic/bitter/cruel irony: By a cruel irony, General Franklin was killed at the very moment of his army's great victory. the irony (of something) is that: The irony is that it would have been faster to have taken the back roads after all. dramatic irony a situation in which an audience knows more about what is happening in a play or film than the characters do. ironic [aɪˈronɪk] or ironical [aɪˈronɪk(ə)l] I. linguistics expressing the opposite of what you really think, especially in order to be humorous. an ironic comment. an ironic little smile. II. an ironic event or situation is interesting and sometimes humorous, because it is the opposite of what you would expect. an ironic twist of fate. It's ironic that a government so concerned about law and order is disregarding an international treaty. 2. chaperone = chaperone [ˈʃæpərəun] 大人陪着 verb I. in the past, an older woman who went with a young woman who was not married to a social event to make sure that she behaved well. II. American a parent or teacher who goes to a school dance or other event to help to look after the children. v. to go somewhere with a young woman or group of children as their chaperone. "Brooklyn is always chaperoned 陪着 by one of his parents. But both David and Victoria must be okay with Chloe, because they will chat briefly with her and then leave them alone." 3. One woman was walking toward the railway underpass when she was assaulted by a man who jumped in her path挡住去路. Police believe the same man then blocked the path of another woman and exposed himself before trying to grab her. The third incident occurred at nearby Merri Creek Trail, when a woman was approached by a man who had exposed himself and was performing an indecent act. 4. 禁欲调查: She revisited them up once they had reached their 20s to find out how their pledge to remain virgins affected their lives. Like all teenage boys, the group experienced strong sexual desires in adolescence青春期, but they attempted to control it by using support groups and open discussions about their sexual frustrations. "People think that evangelical support groups are just about suppressing 压抑人的自然欲望 men's natural urges, but really they are a caring, supportive and safe space that allow men to have a remarkably open and frank discussion about sexual desire," Diefendorf said. While it was assumed that sexual frustration would disappear once the men got married, Diefendorf said that was not the case. They also admitted that their sexual temptations continued to haunt them. "Once they're married, these men struggle to manage those concerns in the absence of the supportive community they once benefited from." She said the men saw sex as "sacred" if it occurred in marriage and "beastly"兽性的, 畜生的 if it occurred outside of marriage, and they admitted struggling with masturbation and pornography. The men partnered with "buddies" to help them abstain禁欲. One man's "accountability partner" texted him each night asking, "Are you behaving?" Three years later Diefendorf checked in with the men, 14 of whom were married, and she discovered that where sexual activity had once been the focus of their discussions, it was now considered taboo because they thought it was disrespectful to their wives. They said they continued to struggle with porn temptation and the lure of extra-marital affairs. "But once you are married, you can't be tempted by that anymore, so you get attacked by completely different thingsEssentially, Satan恶魔 has to find a new angle to attack on." "I am not an advocate倡导者 for these pledges – by making a virginity pledge you're saying that sex is a bad thing," she said. "A lot of people still have guilt and even once they start having sex in marriage, that view is very hard to shift." Dr Goldstein said sexual urges are completely natural. "We're saying you need to fight something that is natural and normal in their body. It's a damaging thing毁灭性的 for a young man to not have an outlet发泄, 出口 for their sexual tension." 5. awash[ əˈwoʃ] I. thoroughly covered with a liquid. awash with: The roads were awash with mud and rainwater. II. containing a lot or too much of something. awash with: The town is awash with tourists this time of year.

邪教: 1. A sect is a subgroup of a religious, political or philosophical belief system, usually an offshoot of a larger religious group. Although in past it was mostly used to refer to religious groups, it has since expanded and in modern culture can refer to any organization that breaks away from a larger one to follow a different set of rules and principles. The term is occasionally used in a malicious way to suggest the broken-off group follows a more negative path than the original. The historical usage of the term sect in Christendom has had pejorative connotations, referring to a group or movement with heretical beliefs or practices that deviate from those of groups considered orthodox. While the historical usage of the term "sect" in Christendom has had pejorative connotations, referring to a group or movement with heretical beliefs or practices that deviate from those of groups considered orthodox, its primary meaning is to indicate a community which has separated itself in some way from the larger body from which its members came and to which they may or may not still adhere. The term remains valid for this purpose. 2. A cult following is a group of fans who are highly dedicated to a specific area of culture. A film, book, musical artist, television series, or video game, among other things, will be said to have a cult following when it has a small but very passionate fan base. A common component of cult followings is the emotional attachment fans have to the object of the cult following, often identifying themselves and other fans as members of a community. Cult followings are also commonly associated with niche markets. Cult media are often associated with underground culture, and are considered too eccentric, bizarre, controversial, or anti-establishment to be appreciated by the general public, or be a commercial success. 3. A cult references a group whose beliefs or practices are considered strange by society

 Michael takes on irritating tradie- Michael slams fame hungry渴望出名的, 想出名想疯了的 tradie: He was already in the dog house with( in the doghouse Fig. in trouble; in (someone's) disfavor. (be ~; get ~; find oneself ~; put someone [into] ~.). in a situation in which someone is annoyed with you because of something you did. I'm really in the doghouse with my boss. I was late for an appointment. I hate being in the doghouse all the time. I don't know why I can't stay out of trouble. The president's aide is in the doghouse over remarks she made to the press. Usage notes: the opposite is out of the doghouse: She won't be out of the doghouse until she apologizes. Etymology: based on the idea of being punished like a dog who is forced to stay in a doghouse (a shelter used by a dog), away from people. ) his wife and now Michael has got to get rid of an annoying tradie looking for his five minutes of fame. A usually cool, calm and collected(collected 处变不惊的 able to control your nervous or confused feelings. She tried to stay calm and collected. someone's collected works/poems/letters etc literature all of someone's work/poetry/letters etc published together. collect up to get things from different places or people after people have finished with them. Can someone collect up the dirty cups?) Michael was forced to go to war with the incessantly annoying concrete cutter after he refused to stop his drill which was spraying water through Michael's master bedroom. Despite requests from Keith, the tradie ignored instruction and continued cutting, making a hungover Michael see red大怒. "If he keeps acting like a pork chop( carry on like a pork chop To make a fuss, to behave in a silly or excited way. This is an elaboration of the standard phrase 'to carry on'. The pork chop is an Australian addition, and some people suggest that the phrase derives from the fact that frying pork makes an especially loud spitting noise. The Australian phrase may have been influenced by the expression like a pork chop in a synagogue, meaning 'out of place' or 'unpopular'.), I'm going to have to get Carlene up here to tear strips off him(tear somebody off a strip 教训教训 (British informal) also tear a strip off somebody (British & Australian informal) to speak angrily to someone because they have done something wrong. To scold vigorously. He tore her off a strip for being lateThe boss tore a strip off him for arriving late to the meeting.)," Michael said.

 上海地铁恐慌事件: CCTV shows the man slumping in his seat and leaning heavily on the shoulder of a stranger, who pulls away quickly. Her reflex response(I. a movement that your muscles make without you thinking about it or being able to control it. The blinking reflex can be set off by bright light. The doctor tested all his reflexes. II. a way of reacting to something that you do very quickly, without thinking about it. Boxers need to have very quick reflexes. a. [only before noun] a reflex movement or action 条件反射 is one that you do very quickly, without thinking about it. The goalkeeper made a couple of superb reflex saves.) triggered a chain reaction from the rest of the passengers in the carriage, who all clear out onto the platform. Two people were hurt in the mad rush to exit the train, leaving the unconscious man lying alone on the floor of the carriage. The short video filmed on August 9 shows just how quickly mass hysteria 大众恐慌 can take off, with hundreds of passengers fleeing the train in seconds. The fainting man soon regained consciousness and got back to his feet by himself, climbing out of the now-empty train at the next station. Bloggers have pinned the passengers' rash reactions仓促反应 on terrorism taking place in public places in China. Dr Montgomery said that if one person had reacted properly to the fainting man, the mass hysteria would have probably not taken place. "You'll find it's usually someone with relevant training that goes against the crowd," he said. "If everyone's standing on a wharf and a fisherman is washed into the ocean, most people would watch him drown," he said. "It's called bystander non-intervention." NSW Ambulance advises you should call triple-0 if they witness a person fainting. In addition to sending paramedics, triple-0 operators are able to advise on the best course of action for specific fainting instances

 An Impairment Charge is incurred when the fair value of a company's goodwill is less than the recorded value. If the fair value of goodwill is less than the recorded value, a company's goodwill is said to be "impaired" and the difference (between the fair value and recorded value) must be charged off as an expense. An impaired asset is a condition in which an asset's market value falls below its carrying amount and is not expected to recover. This means that an asset's market value is less than its book value and the future cash flows to be generated from the asset are less than the net difference between the market value and the book value. At this point it becomes necessary to write down the value of the asset in the books by debiting a loss account (which will show up as an expense in the income statement) and crediting the respective asset account. This is a common occurrence 常见的事, 常有的事情 for goodwill where a company will purchase another company for more than the value of the net assets of the target company. Under US GAAP, goodwill is tested annually for impairment. Goodwill is the excess of purchase consideration over the total value of assets and liabilities. It is referred to as an intangible assets, i.e. can neither be seen or touched. Goodwill arises when one company acquires another, but pays more than the fair market value of the net assets (total assets - total liabilities). It is classified as an intangible asset on the balance sheet. 案例 - Broadcaster Southern Cross Austereo has suffered a $296 million loss: The loss in the 2013/14 financial year was caused by impairment charges on the value of its regional television stations. Excluding one-off items, Southern Cross made a profit of $79.7 million, down seven per cent on the previous year. Its revenue dipped 0.3 per cent to $640.8 million. Southern Cross incurred $392.5 million in impairment losses, the majority of which was against goodwill and licence value for its regional television assets. The company cited lower forecasts for ad revenue growth and "an expected low point of market share" in the Channel Ten advertising market, with no improvement in future years as reasons for the impairments. Mr Holleran said the full year results showed the resilience of the business. "In what has been a challenging trading environment, and a challenging year for the group overall, I am pleased with the results and the direction in which the group is heading," he said.

Muslim leaders reject Tony Abbott's proposed new terrorism laws: Muslim leaders across Australia have denounced as unjust, unjustified and hypocritical proposed new counter-terrorism laws and they have refused to "rubber-stamp" them for the government. In a statement released on Wednesday afternoon, more than 60 individuals and organisations, including 10 sheikhs, said that the threat from the ostensible ( [oˈstensəb(ə)l] 似是而非的. 貌似真实的. appearing to be true, or stated by someone to be true, but possibly false. The ostensible reason for the army's presence was to keep the peace.) target of the laws - about 150 "radicalised" Muslims returning from Iraq or Syria - had been "trumped up"(to deliberately make up information that connects someone with a crime.). "There is no solid evidence to substantiate this threat. Rather相反, racist caricatures( [ˈkærɪkətjuə(r)] I. [countable] art a drawing of someone that strongly emphasizes their main features, especially in order to make them seem funny. She sketches caricatures of political leaders. II. [countable/uncountable] a description of a person, place, or situation that makes them seem silly by emphasizing only some aspects of them. a. someone or something that seems silly because they show very strongly the aspects that are considered very typical of a particular person, thing, or group. ) of Muslims as backwards ( Backwards can be used in the following ways: as an adverb: I stepped backwards. more rarely as an adjective: a backwards step. I. if you move or look backwards, you move or look in the direction that is behind you. He was thrown backwards by the force of the explosion. I glanced backwards over my shoulder to see if anyone was following me. II. in the opposite way or order from usual. Count backwards from ten to one. Let's work backwards through all the steps to see where we went wrong. a. with the back part at the front. Your skirt is on backwards. II. towards a time in the past. It's only by looking backwards that we can understand how these rivalries developed. a. 倒退. not progressing but changing back to a previous worse state. With these new weaker pollution controls, the government seems to be moving backwards. backwards and forwards moving first in one direction and then in the opposite direction many times. Father Brogan began to pace backwards and forwards. backwards-compatible 向下兼容的 computer software that is backwards-compatible can operate with pieces of software of the same type that were made at an earlier time. a step forward(s)/backwards something that makes a situation better/worse. The new microchip is a major step forward in computer technology. know something backwards/inside out to be very familiar with something. bend over backwards (to do something) informal to do everything you can to help. I bent over backwards to make it easier for her and she didn't even notice. ), prone to violence and inherently problematic are being exploited," the statement reads. "It is instructive 昭然若揭的, 告诉你点什么的, 不言自明的, 引人遐想的, 让人联想的 ( giving useful information about something. I found the talk on healthy eating very instructive. ) that similar issues about Australian troops travelling abroad to fight or Jews travelling to train or fight with the Israeli Defence Force are simply never raised." The Muslim leaders also pointed out the official terrorism threat level has remained the same since 2001. The statement was released just two days after  Prime Minister Tony Abbott set about selling the sweeping changes( sweeping I. a sweeping change or development has a major effect. II. 仓促的. not based on specific facts or details and therefore not completely accurate or fair. sweeping conclusions/generalizations/proposals. III. with a wide impressive curved shape. a sweeping staircase. ) and met with Muslim community representatives in Sydney. At the time, he said his message to Islamic leaders was that everyone should be on "Team Australia". Australian Muslim Women's Association head Silma Ihram attended the meeting with 20 or so others but said invitees were only told about the Monday morning consultation the preceding Friday evening. There was no agenda for the one-hour meeting and those invited were not given access to any draft legislation, she said. "We don't even know what we're speaking about," she said. "A productive consultation has an agenda. There was no agenda." Ms Ihram is a signatory ( [ˈsɪɡnət(ə)ri] 签字人. a person or organization that has signed an official agreement. ) to the statement from Muslim leaders, which vows not to rubber-stamp the laws. "The Muslim community is being asked to sign off on laws and policies that have already been decided," it reads. "Prime Minister Tony Abbott is merely seeking approval under the cover of consultation." The government's plans reportedly include softening the definition of terrorism, retaining internet and phone data, making it easier to detain and question suspects returning from overseas and reversing the onus ([ˈəunəs] if the onus is on someone to do something, it is their responsibility or duty to do it. ) of proof (Prove your innocence: Abbott set to reverse onus of proof for homegrown terrorists.) (A reverse onus clause is a provision within a statute that shifts the burden of proof 举证责任 onto the individual specified to disprove an element of the information. Typically, this provision concerns a shift in burden onto a defendant in either a criminal offence or tort claim. For example, the automotive legislation in many countries provides that any driver who hits a pedestrian has the burden of establishing that they were not negligent疏忽大意的.) for people coming home from terrorism hot-spots.