首页 > 职业鉴定考试
题目内容 (请给出正确答案)
[单选题]

During the year Peterlee acquired an iron ore mine at a cost of $6 million. In additi

A.How should this $2 million future cost be recognised in the financial statements().

B.Provision $2 million and $2 million capitalised as part of cost of mine

C.Provision $2 million and $2 million charged to operating costs

D.Accrual $200,000 per annum for next ten years

E.Should not be recognised as no cost has yet arisen

查看答案
答案
收藏
如果结果不匹配,请 联系老师 获取答案
您可能会需要:
您的账号:,可能还需要:
您的账号:
发送账号密码至手机
发送
安装优题宝APP,拍照搜题省时又省心!
更多“During the year Peterlee acqui…”相关的问题
第1题
John Preston lives in a flat in north London. He moved there after his wife died four
years ago to be close to his daughter’s family, and because his big detached house and garden were too much work for him as he got older. It’s easier in the flat because the letting agent does everything that needs doing. The agent has the not satisfied because the window frames need painted two years ago, but the painters didn’t do it very well, so they need doing again. John pays over £1,500 a year for service and maintenance, and he thinks that it’s not good enough because the flats look shabby and a lot of things need repairing.

His daughter June, and her husband, Pete, on the other hand, have to do everything themselves or find builders to do it. They live in a large semi-detached house further out from the center of London than John, but they are still near enough to see him often. They live in the suburbs with a nice garden when their children play. They moved there four years ago to have more space. The only drawback is that June’s husband has to commute into the centre of London every day, but, overall, they are happy with their decision. When they bought the house, a lot needed doing to it and still does. June says, “We have a list of things to do as long as your arm-the roof needs repairing and the chimney needs mending. The bedrooms need decorating and we haven’t had the broken windowpanes replaced yet in the conservatory. We need to fix the gate and repair the path-it looks dreadful when you arrive.

31. John lives in the centre of London.()

32. The agent hasn’t done anything to John’s flat.()

33. June and Pete live near to John.()

34. There are broken windowpanes in conservatory.()

35. The front of the house is in a good state (处于较好的状态)。()

点击查看答案
第2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

点击查看答案
第3题
The Cash T-account has a beginning balance of $1,000. During the year, $10,000 was deb

A.$8,000 debit balance

B.$8,000 credit balance

C.S9,000 credit balance

D.$9,000 debit balance

点击查看答案
第4题
Kyle is 31 years old, single, self-employed, and has no qualified pension plan. His ne

Kyle is 31 years old, single, self-employed, and has no qualified pension plan. His net self-employment income is $35,000 and he contributes the maximum amount to his IRA account during the current year. How much can Kyle deduct for AGI this year?()

A、$0

B、$1,500

C、$3,000

D、$4,000

E、$5,500

点击查看答案
第5题
Century Corporation issued 400,000 shares of ¥4 par value common stock at the time of
its incorporation. The stock was issued for cash at a price of ¥16 per share. During the first year of operations, the company sustained a net loss of ¥100,000. The year-end balance sheet would show the balance of the Common Stock account to be: ().

A、¥1,600,000.

B、¥1,500,000.

C、¥6,300,000.

D、¥6,400,000.

点击查看答案
第6题
Although the practice of the old Roman religion disappeared many centuries ago, some tra
ces of the Roman gods are still present in our daily vocabulary. The names of the Roman sun god, Sol, and the moon goddess, Luna, are used frequently in our language The word solar describes anything pertaining to the sun, and lunar anything pertaining to the moon. For example, the sun and the planets circling it are called the solar system. The period of time in which the earth circles the sun once is a solar year. The moon takes one lunar month to circle the earth. A lunar year of twelve lunar months is eleven days shorter than a solar year. In some cases our language shows how these heavenly bodies affect us directly. A room or place for sunbathing is often called a solarium. We get our word parasol from the Italian word meaning " a guard against the sun." For many centuries it was believed that the moon affected people who were mentally ill. For this reason persons who were mentally ill were often referred to as lunatics.

1).The word lunatic originally meant___.

A、twelve lunar months

B、the home of the moon goddess

C、a person on whom the moon had a bad effect

D、a guard against the moon

2).Implied but not stated______.

A、A solar year lasts about 354 days

B、Sol was the Roman sun god

C、Our calendar is based on the movements of the moon

D、Mental illness really has nothing to do with the moon

3).In comparison with the solar year, the lunar year is__.

A、twice as long

B、the same length

C、shorter

D、a few days longer

4).A parasol is used to __.

A、measure solar time

B、protect us from the sun rays

C、protect us from the gods

D、view the sun during the day

5).The best title for this selection is:___.

A、The Gods of Rome

B、The Rhythm of the Universe

C、Ancient Beliefs

D、Gods in Our Words

点击查看答案
第7题
填词补文:下面的短文有10处空白,短文后列出12个词,其中10个取自短文,请根据短文内容将其分别放
回原有位置,以恢复文章原貌,并将所选答案的代码(指A、B、C、D、E、F、G、H、I、J、K或L)填在答题纸的相应位置上。

Mental Activities Help Save Memory

Doing mental activities is helpful. Reading books and writing at any age may save memory, a new (1) finds.

The study was conducted by some American neurologists (神经病学家). It (2) 294 people. They were given (3) on memory and thinking. They had the tests once a year for six years. They were also asked to talk about their mental activities during childhood, in their youth, during middle age and at their (4) age.

Some of those people did mental activities both (5) and late in life. They had a slower (6) of decline in memory than the others. The others (7) did such activities. Their rate of decline in memory was 48% (8) .

"Mental activities like reading and writing are great. They (9) bring benefits. We shouldn’t (10) their effects on our children, ourselves and our parents," said Robert Wilson, lead author of the study.

A. early

B. tests t

C. seldom

D. taught

E. faster

F. produce

G. study

H. Current

I. involved

J. neglec

K. rate

L. really

点击查看答案
第8题
Thank You, Volunteers!By the end of each year, we'd try to show our appreciation to thos

Thank You, Volunteers!

By the end of each year, we'd try to show our appreciation to those volunteers who have helped to make life more beautiful. Therefore, it’s in December that we tend to think of a way in which we could show our thanks to them. Here are some posts online to thank those who have volunteered to offer all kinds of help.

Potlucks for Staff and Volunteers

(1) I like to hold potlucks at the office and invite volunteers to make them feel like part of the team. The volunteers are asked to bring with them a big appetite. (Posted on 29 December, 2018 by Nazia Anderson)

Giving Cards to Volunteers

This year I sent out thank-you cards to the volunteers. It’s a great way to show our thanks toward the end of the year, and (2) this makes our volunteers know we’re grateful to them for what they’ve done in the busy year. (Posted on 1 December, 2018 by Traci Lato)

Hats Off to Volunteers

Our library volunteers received various baskets of goodies, boxes of chocolates, flowers and plants, etc. The staff wore hats all week and tipped them toward the volunteers as we saw them. The volunteers here seemed to appreciate the silent effort to recognize them. (Posted on 20 December, 2018 by Aimee Hepler)

Afternoon at the Movies

During National Volunteer Week we recognized our volunteers by taking them to the movies. (3) We had our recognition awards program before the movie started, followed by a 15-minute coffee break. The volunteers had a bag of popcorn and a drink waiting for them. They also had their choice of 2 movies. It was very well received and we will do it again next year. (Posted on 23 December, 2018 by Linda Bacon)

Pat on the Back

Here’s a very inexpensive idea that should work for any type of organization. I simply draw around my hand on a piece of paper, print “Here’s a pat on the back for You, Mr. / Ms. for all the hard work and effort you’ve made here”, then copy it onto colored paper. The teens at our community help me cut them out. (Posted on 20 December, 2018 by Wu Qing)

(1)、What is the main idea of this passage?

A、Different ways to show thanks to volunteers.

B、We should to be volunteers.

C、Volunteers are important for us.

(2)、Why is it in December that we tend to think of a way to thank volunteers?

A、Because it is by the end of a year.

B、Because it is the beginning of the year.

C、Because it is important in a year.

(3)、Why does Nazia hold potlucks at the office and invite volunteers?

A、To fulfill her wish to be a volunteer

B、To show thanks to them and make them feel like part of the team.

C、To organise an activity to show the importance of the volunteers.

(4)、What is the purpose for Traci to send out thank-you cards to the volunteers?

A、She wants to tell the people how important the volunteers are.

B、She wants to show her ability to make cards

C、She wants to make the volunteers know people are grateful to them for what they’ve done in the busy year.

(5)、Why does Linda want to do her award program again next year?

A、Because it is fresh and interesting.

B、Because she likes.

C、Because it seems to be well received.

点击查看答案
第9题
Newton was born in 1642 (the year in which Galileo died) in Lincolnshire.1 a boy he we
Newton was born in 1642 (the year in which Galileo died) in Lincolnshire.1 a boy he we

nt to King’s School,2 his name, cut with his own hands 3 a window-sill, is still proudly shown today. 4 school he was taught Latin and grammar, and 5 few signs of his future genius. Indeed, he was considered dull until, having been kicked by a bigger boy who was 6 him in class, he 7 the fellow a good beating and set 8 work to beat him in his studies too. We are told, however, that he was very 9 minded and fond 10 making windmills and model machines. This is 11 special interest in view of his experimental skill in later years. 12 still an undergraduate he discovered the Binomial Theorem in algebra. Just after he had 13 his B.A. degree, he did some famous experiments 14 the breaking up of white light into colors, and invented a new branch of mathematics known 15 the calculus. At the age of twenty-six he became 16 professor of mathematics, a post which he 17 until he was fifty-four. During this period his greatest discoveries were 18. In 1696 he became Master of 19 Mint, and gave up his scientific 20. He was knighted by Queen Anne in 1705. In 1729, at the age of eighty-five, he died and was buried in Westminster Abbey.

1.A.When

B.While

C.As

D.For

2.A.when

B.where

C.which

D.what

3.A.upon

B.above

C.over

D.at

4.A.Over

B.With

C.In

D.At

5.A.revealed

B.held

C.showed

D.kept

6.A.over

B.above

C.on

D.of

7.A.hurled

B.Threw

C.sent

D.gave

8.A.to

B.with

C.on

D.for

9.A.mechanical

B.mechanically

C.mechanics

D.mechanic

10.A.on

B.at

C.of

D.in

11.A.of

B.on

C.in

D.with

12.A.What

B.When

C.As

D.While

13.A.taken

B.held

C.kept

D.carried

14.A.for

B.of

C.on

D.at

15.A.for

B.as

C.to

D.before

16.A.one

B.a

C.the

D./

17.A.held

B.taken

C.taken

D.taken

18.A.built

B.produced

C.made

D.did

19.A.a

B.the

C.one

D./

20.A.a

B.the

C.one

D./

点击查看答案
第10题
Homecoming DayIn American schools there is something called Homecoming Day. Many high sc
Homecoming Day

In American schools there is something called Homecoming Day. Many high schools and colleges with a football team have a homecoming game. This can be the most important event of the year except graduation day. Students plan Homecoming Day for many weeks in advance.

Several days before Homecoming Day,students start to decorate the school. There are signs to wish luck to the team,and many other signs to welcome all the graduates. Many people still come to Homecoming Day twenty or thirty years after their graduation.

The members of school clubs build booths and sell lemonade,apples and sandwiches. Some clubs help to welcome visitors.

During the day people like to look for teachers that they remember from long ago. Often they see old friends and they talk together about those happy years in school.

Everyone soon comes to watch the football game. When the game is half over,the band comes onto the field and plays school songs. Another important moment is when the Homecoming Queen or King appears. All the students vote a most popular student Homecoming Queen or King. It is great honor to be chosen.

Homecoming Day is a happy day,but it is not perfect unless the football team wins the game. Even if the team loses,the students still enjoy Homecoming Day. Some stay at the school to dance,and others go to a party. For everyone it is a day worth remembering. (240 words)

11. What do many high schools and colleges with a football team have?

A. A Homecoming game.

B. A Homecoming party.

C. A Homecoming dance

D. A Homecoming concert

12. When do students begin to plan the Homecoming Day?

A. Two weeks in advance.

B. One week in advance

C. Many weeks in advance

D. Two or three days in advance

13. What do students start to do several days before the Homecoming Day?

A. Stop classes for parties

B. Decorate the school

C. Set up welcoming groups

D. Hold all kinds of parties

14. Which is NOT mentioned about the things they do before the football game?

A. Look for teachers

B. See old friends

C. Talk together.

D. Order tickets

15. When does the band play school songs?

A. While the game is going on

B. After the game

C. When the game is half over

D. Before the game

点击查看答案
第11题
Network schedules are prepared during the _____ phase and updated during the _____ phase.A

Network schedules are prepared during the _____ phase and updated during the _____ phase.

A.Conceptual, execution.

B.Development, implementation.

C.Development, close-out.

D.Implementation, close-out.

E.Planning, finishing.

点击查看答案
退出 登录/注册
发送账号至手机
密码将被重置
获取验证码
发送
温馨提示
该问题答案仅针对搜题卡用户开放,请点击购买搜题卡。
马上购买搜题卡
我已购买搜题卡, 登录账号 继续查看答案
重置密码
确认修改