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We should value the rich legacy of literature which the old generation has______to us.
A．handed out
B．handed over
C．handed in
D．handed down
答案
更多“We should value the rich legacy of literature which the old generation has______to us.A．ha”相关的问题
第1题
A.Value within 3001-4093 is recommended for MCC VLANID
B.There are no requirements for MCC VLAN, which can be any valu
C.Value within 100-3000 is recommended for service encapsulation vlan.
D.Value within 3001-4093 is recommended for service encapsulation VLAN.
第2题
In Money Everything？
I don’t think money is everything, but we can’t do without it. Fox example, money can’t buy us happiness and a good education. And for another example, money can’t buy us good health and a long life. But we can not live without money. We need it for our daily necessities such as food,
clothes and transportation. What’s more, we need it to live a better life. In short, we
should learn the value of money and make the most of its advantages.
第3题
statement made to the board of directors, the internal auditor said:
‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,
and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from the
warehouse every month. We should get someone to investigate what has happened and quantify the value of the
loss.’
Required:
(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.
(5 marks)
第4题
In short, we talk about everything but money itself. In daily life, money is still a major conversational taboo. This is a shame, because money is as interesting as the things it does and buys, and the more you know about it, the more interesting it is.
As a financial advisor, I’ve seen hundreds of people learn to control their money instead of letting it control them and watched as they increased as they increased their freedom, power and security by handling money consciously. Wouldn’t you like to know that you’ll always have enough money to live exactly as you want to？
You will never be powerful in life until you ’re powerful over your own money. Talking openly about it is the first step.
Which of the following is NOT discussed when we talk about money？
A.The careers that bring us money
B.The causes we support
C.The dreams that only money can make real
D.Money itself
What can we know from the second paragraph？A.We should know more about money itself rather than avoid talking about it.
B.Money itself can interest us and bring us happiness.
C.The more money we earn, the more we should know about it.
D.It is a shame that people talk too much about money.
What does the writer want to say in the third paragraph？A.People should learn how to make money.
B.People should know the value of money.
C.People should learn to control their money.
D.People should know how to use money to increase their power.
The writer’s advice that _____.A.the more you talk about money, the more you can control it.
B.we should learn to be a good master of our money if we want to be powerful in life
C.we should not be so worried about money if we want to have a free life
D.the more money you have, the more powerful you are
What will the writer probably talk about after the last paragraph？A.The importance of money
B.Money, power and security
C.The other steps for people to control money
D.The steps for people to make money
请帮忙给出每个问题的正确答案和分析，谢谢！
第5题
1 The Health and Fitness Group (HFG), which is privately owned, operates three centres in the country of Mayland.
Each centre offers dietary plans and fitness programmes to clients under the supervision of dieticians and fitness
trainers. Residential accommodation is also available at each centre. The centres are located in the towns of Ayetown,
Beetown and Ceetown.
The following information is available:
(1) Summary financial data for HFG in respect of the year ended 31 May 2008.
(2) HFG defines Residual Income (RI) for each centre as operating profit minus a required rate of return of 12% of
the total assets of each centre.
(3) At present HFG does not allocate the long-term borrowings of the group to the three separate centres.
(4) Each centre faces similar risks.
(5) Tax is payable at a rate of 30%.
(6) The market value of the equity capital of HFG is $9 million. The cost of equity of HFG is 15%.
2
(7) The market value of the long-term borrowings of HFG is equal to the book value.
(8) The directors are concerned about the return on investment (ROI) generated by the Beetown centre and they are
considering using sensitivity analysis in order to show how a target ROI of 20% might be achieved.
(9) The marketing director stated at a recent board meeting that ‘The Group’s success depends on the quality of
service provided to our clients. In my opinion, we need only to concern ourselves with the number of complaints
received from clients during each period as this is the most important performance measure for our business.
The number of complaints received from clients is a perfect performance measure. As long as the number of
complaints received from clients is not increasing from period to period, then we can be confident about our
future prospects’.
Required:
(a) The directors of HFG have asked you, as management accountant, to prepare a report providing them with
explanations as to the following:
(i) Which of the three centres is the most ‘successful’？ Your report should include a commentary on return
on investment (ROI), residual income (RI), and economic value added (EVA) as measures of financial
performance. Detailed calculations regarding each of these three measures must be included as part of
your report;
Note: a maximum of seven marks is available for detailed calculations. (14 marks)
第6题
Certified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,
for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows total
assets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary of
issues for your review:
‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a value
of $25,000. The only audit evidence we have requested and obtained is a management representation stating the
following:
(1) that the amount is owed to Pulp Co from Jarvis Co,
(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and
(3) that the balance is likely to be received six months after Pulp Co’s year end.
The receivable was also outstanding at the last year end when an identical management representation was provided,
and our working papers noted that because the balance was immaterial no further work was considered necessary.
No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firm
and we have verified that Pulp Co does not own any shares in Jarvis Co.’
Required:
(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co as
at 31 January 2008:
(i) Comment on the matters you should consider. (5 marks)
第7题
The stock ______ in value should be sold.
A．which has not increased
B．has not increased
C．not been increasing
D．who has not increased
第8题
根据以下内容回答题：
Traditionally．universities have carried out two main activities：research and teaching．Many expels would argue that both these activities play a critical role in serving the communi-ty．The fundamental question，however，is how does the community want or need to be served？
In recent years universities have been coming under increasing pressure from both the govemments and the public to ensure that they do not remain…ivory towers”(象牙之塔)of study separated from the realities of everyday life．University teachers have been encouraged，and in some cases compelled，to provide more courses which produce graduates with the techni-cal skills required for the commercial use．If Aristotle wanted to work in university in the uk today，he would have a good chance of teaching computer science but would not be so rea．Dily employable as a philosopher．
A post．industrial society requires large numbers of computer programmers，engineers，managers and technicians to maintain and develop its economic growth but“man”，as the Bible says，“does not live by bread alone．”Apart from requiring medical and social services，which do not directly contribute to economic growth，the society should also value and enjoy litera-ture．music and the arts．In these cost-conscious times，it has even been pointed out in justifi-cation for the funding of the arts that they can be useful money earners．A successful musical play，for instance，can contribute as much to the Gross National Product through tourist dollars as any other things．
We can know from the first paragraph that the author__________ ． 查看材料
A.believes traditional’universities have done a good job serving the community
B.believes it remains to be discussed how universities should meet the needs of society
C.thinks some experts require too much of universities
D.thinks universities should do more than just research and teaching
第9题
带有质押的融通汇票
A Revolving Acceptance Credit covering exports from the UK to Australia opened in favour of The Exporting Company by an accepting house, William Caxton & Company-Secured.
(1)开立循环的承兑信用额度证
William Caxton & Company
To: The Exporting Company London, 15 Feb., 200×
London, E. C. 2.
Dear Sirs,
Revolving Acceptance Credit No. 3254
In response to your application, we have pleasure in opening a Revolving Acceptance Credit facilities at your disposal to the extent of GBP100,000.00 (say one hundred thousand pounds) to assist in the financing of your export to Australia, subject to the following terms and conditions:
This credit is available by your drafts on ourselves at ninety days after sight, which are to be marked "Drawn under Acceptance Credit No. 3254 against shipment of goods to Australia".
At or before time of drawing on us, you are to deposit with us as security, and for collection under our existing arrangements with you, your draft at a determinable future time not exceeding 90 days on your buyer in the importing country, accompanied by full shipping documents, the total amount of such draft is to exceed the respective drawing on us by not less than 10%.
As and when proceeds of collection become available, they will be applied by us in cover of our outstanding acceptances.
All drafts are to be covered by you in cash with us at or before their respective maturity dates but the credit being revolving, when and to the extent that drafts are so covered, the facility automatically becomes available again.
Our commission for accepting your draft will be at the rate of 1.5% per annum, i.e. 3/8% on draft at 90 days after sight. In addition, collection commission and incidental expenses will be payable by you.
This credit will expire on 15 Feb., next year, and all drafts on us must be drawn and accepted not later than that date.
For and on behalf of
William Caxton & Co., London
signatureDirector
(2)开立托收汇票
The Seller, The Exporting Co., London who has sold agricultural tractors to the buyer, The Overseas Importing Co., Brisbane issued a collection bill on 20 March, 200× to be drawn on the buyer at 60 days after sight for GBP7,700.00 payable to the order of William Caxton & Company marked the words " Drawn under sales contract No. 27358 against shipment of agricultural tractors from London to Brisbane for collection ".
Please draw a collection bill to meet the above requirements in the form as follows:
Exchange for ______ ______
__________________ pay to the order of
________________________________________________ the sum of
____________________________________________________________
Drawn ______________________________________________________
____________________________________________________________
To __________________ For __________________
__________________ __________________
(3)开立融通汇票
The Seller wishes to make use of Acceptance Credit No. 3254, since he has issued a collection bill which would entitle him to draw on William Caxton & Co. a bill dated on 22 March, 200× for the sum of GBP7,000.00 payable at 90 days after sight to drawers' order marked "Drawn under Acceptance Credit No. 3254".
Please draw an accommodating bill on William Caxton & Co., London duly endorsed in blank by the payee. Suppose the bill was accepted by the drawee on 23 March, 200× payable at Barclays Bank Ltd., London. Please accept the bill and specify its due date.
(4)要求代收托收票款和承兑融通汇票，提示贴现公司要求贴现
You will send these two bills together with the shipping documents to William Caxton & Co. with a letter which will be written by you in the form as follows:
To: William Caxton & Co.,
London 20 March, 200×
Dear Sirs,
Revolving Acceptance Credit No. 3254
We enclose here with the full shipping documents covering a shipment of ______ to The Overseas Importing Co., Brisbane. We also enclose our ______ days sight bill drawn on the importer for ______. Would you kindly forward these to your agents at ______, and arrange for the presentation of the bill to the importer for ______, and later for collection at maturity, and remit the proceeds to ______.
Under the terms of the above credit, we also enclose our ______ days sight bill drawn on you for ______. After acceptance, we should be grateful if you would kindly hand this bill to Gillett Brother's Discount Co. Ltd. for
We should be glad if you would debit our account with your acceptance commission.
Yours faithfully
The Exporting Company
signature
You will send a copy of this letter to Gillett Brother's Discount Co. Ltd. with a covering note as follows:
To: Gillett Brother's Discount Co. Ltd.,
20 March, 200×
Dear Sirs ,
We enclose a copy of the letter which we have sent to William Caxton & Co. today. Will you please pay the net proceeds to Barclays Bank Ltd., London for credit of our account.
Yours faithfully
The Exporting Company, London
signature
(5)计算贴现金额，制作贴现说明书
Please calculate the discount using the formula as follows:
V=face value of the bill=GBP7,000.00
t=tenor in days=90
N=discount number
d=discount rate in ×% per annum=9
D=amount discounted
v=present value of bill (after deduction of amount discounted from the face value)
______
v=V-D=______
Use the given numbers in formula D and v to calculate amount discounted and net proceeds.
When Gillett Brother's Discount Co. Ltd., have discounted the bill, they will send a discount statement to The Exporting Company. Please make out a discount statement filling particulars in the form as follows:
[
Gillett Brother's Discount Co. Ltd.,＜/strong＞]
To: The Exporting Company, London, 21 March, 200×
London
We have pleasure in confirming the purchase of the bills listed below. In accordance with your instructions, the net proceeds. have been paid to Barclays Bank Ltd. London for the credit of your account.
| Discount and net proceeds | Due date | Tenor in days |
| Face value GBP ______ | ______ | ______ |
| Less discount at 9% per annum ______ | ||
| Net proceeds GBP ______ |
Per Pro
Gillett Brother's Discount Co. Ltd.,
signatureManager
第10题
Newspapers have one basic purpose – to get news as quickly as possible from their source, from those who make it to those who want to know it. Radio, television, and other inventions brought competition for newspapers, so did the development of magazines and other means of communication. However, this competition merely stimulated the newspapers to quickly make use of the newer and faster means of communication to improve the speed of their own operations. Today more newspapers are printed and read than ever before. Competition also led newspapers to branch out into many other fields. Besides keeping readers informed of the latest news, today’s newspapers educate and influence readers about politics and other important and serious matters.
Newspapers influence readers’ economic choices through advertising. Most depend on advertising for their very existence. Newspapers are sold at a price that fails to cover even a small part of the production cost. The main source of income for most newspapers is advertising. The success in selling advertising depends on a newspaper’s value to advertisers. This is measured in terms of circulation (发行量): How many people read the newspaper？ Circulation depends, to some extent, on the work of the circulation department and on the services or entertainment offered in a newspaper’s pages. But for the most part, circulation depends on a newspaper’s value to readers as a source of information about the community, city, country, state, nation, and world – and even outer space.
45.According to the passage, the basic purpose of newspapers is to ________.
A.cover the cost of production
B.inform. readers of the latest news
C.influence readers’ economic choices
D.educate readers about important matters
46.What does the author try to tell us in the first paragraph？()
A.Important events take place every day
B.Newspapers should give details to the public
C.Newspapers tell us what happens in the world
D.Reporters should go to the spot to collect news
47.Which of the following is a consequence of competition for newspapers？()
A.Newspapers serve other purposes than reporting news
B.Newspapers are read by less people than ever before
C.Newspapers have to have entertainment pages
D.Newspapers have to sell at a very low price
48.The most important factor in selling newspapers successfully is to ________.
A.improve the work of the circulation department
B.provide attractive and special services to readers
C.offer more interesting and entertaining information
D.provide valuable information to attract more readers
49.What can we learn about advertising in newspapers？()
A.Advertising adds a lot of value to newspapers
B.Newspapers would not exist without advertising
C.Newspapers depend on advertising to keep going
D.Advertising makes newspapers sell at a good price
