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When a corporation sells treasury stock below its cost, it usually debits the differe

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第1题
One of my favorite places when I lived in Tokyo was the sushi bar in my neighborhood.
I'd take a seat, and the chef would prepare fish fresh from the market in central Tokyo. I liked sushi before I moved to Japan; now I love it.

I'm hardly alone, which is bad news for the world's oceans. Partly because more and more sushi is demanded, we're fast fishing out our seas. Some researchers estimate that if we don't change the way we harvest the oceans, all the commercial fisheries (捕鱼业) in the world could disappear as early as 2048. That could mean no more fish to buy in your local supermarket.

Fortunately, scientists are looking for ways to fish sustainably (可持续地). One method is a quota system that sets a limited amount to every fisherman or corporation who wants a share of the total catch for certain sea area. These catch shares get rid of the possibility to over fish.A recent study in Science found that the system can prevent fishery from dying and even make it better over time. "It's truly a win-win situation," says Steven Gaines, a marine biologist at the University of California at Santa Barbara and one of the study's co-authors.

Consumers also can help save the seas through the fish they buy. California's Monterey Bay Aquarium Institute is coming out with pocket guides to sustainable sushi. The researchers base their ratings on the health of a wild fish's population as well as the impacts of fish-farming operations. Oysters, for example, grow fast and can be farmed sustainably, but salmon can't. The researchers also take fishing practices into consideration: catching big-eye tuna (金枪鱼) can cause its nearby fish to die, which certainly no one wants to see. It is hoped that, by making the right choice, consumers can encourage businesses to fish in a more sustainable way.

1、The author loved _____ when he lived in Tokyo.

A、playing football

B、eating sea food

C、singing and dancing

D、reading newspapers

2、If we continue to fish in this way, ______.

A、the fisheries could make a lot of money

B、more and more sushi would be demanded

C、there could be no fish in the oceans

D、the supermarkets could disappear

3、The "quota system" is a system which ______.

A、sets a limited amount to fishermen or companies

B、enables everyone to fish as much as possible

C、prevents fishery from getting better over time

D、is not a way to guarantee sustainable fishing

4、According to the last paragraph, the researchers base their ratings on _____ aspects.

A、one

B、two

C、three

D、four

5、The example of catching big-eye tuna is to prove that _____.

A、the quota system is a win-win situation

B、the pocket guides are helpful to sustainable sushi

C、the health of a wild fish's population is important

D、the researchers base the ratings on fishing practice

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第2题
Li's Corporation has net assets of $2,072,000 and paid-in capital of $700,000. The

A.Retained earnings of $2,072,000.

B.A deficit of $2,072,000.

C.A book value of $9.46 per share of common stock.

D.A book value of $28 per share of common stock.

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第3题
An operating corporation sells its assets for cash to an acquirer, which also assumes
all stated liabilities.For the seller’s stockholders to extract cash from the selling corporation, the corporation should.营运公司将其资产出售给收购方,该收购方也承担所有已明确的债务。 对于卖方的股东从出售公司提取现金,出售公司应:()。

A、Liquidate,orpaythecashasadividend清算或支付现金作为股息

B、Assumea338(d)liquidation假设338(d)清算

C、Implementaleveragedrecapitalization实施杠杆资本重组

D、Noneoftheabove以上都不是

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第4题
Boston Company, an electing S corporation, has an operating loss of $400,000 for the c
urrent year. Hank owns a 40% interest in the company and is a material participant. At the beginning of the year, Hank's adjusted basis in the stock is $30,000. During the year the company borrows $100,000 with a recourse note. How much of the loss can Hank deduct on his current-year income tax return?()

A.$0

B.$30,000

C.$70,000

D.$160,000

E.$200,000

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第5题
When is your____birthday?

A.mother

B.mothers

C.mother’s

D.mothers’

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第6题
– When can you start work?-- ().

A.It’s a fine day today.

B.have no tim

C.Immediately, if possibl

D.It’s beautiful.

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第7题
The painting, ____was set in the wood frame, is Da Vinci's authentic work.

A.who

B.which

C.when

D.that

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第8题
—When shall we meet again?—Make it _____day you like. It's all the same to me.

A.this

B.that

C.other

D.any

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第9题
A: Really?()and where will the party be held?B: It's at 7:30 p.m, January 1.

A.Where

B.Who

C.Which

D.When

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