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Attention is （）the advice on the use of charts in The Mariner’s Handbook Chapter 3，Section 1.
A . fixed to
B . needed for
C . pushed to
D . drawn to
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Flight CA056，Departure FromLusaka，Zambia（GMT+2），on6th January at 0910；Arrival at Hongkong（GMT+8），on 7th January at 1450.What is the transporation time？（）
A . A、5小时40分
B . B、7小时20分
C . C、23小时40分
D . D、17小时20分
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If the engine can be started and maneuvered on high viscosity fuel, the （）of the fuel reaching the injectors should be raised to such a point that the viscosity is less than the required value, ie27c St.
A . pressure
B . temperature
C . viscosity
D . density
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J.K.Toys company will launch Dealer Dan on January 20th. “launch” here means makes the toy available to the public.
A . 正确
B . 错误
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According to legend on the eve of the battle against the Saxons St David advised the Britons to wear ( ) in their caps so as to easily distinguish friends from foes.
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January provides buyers the most ideal time slot to source the latest products of the year.划线部分的英文意思是___。
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St. Paul’s Cathedral is situated on the north bank of the River Thames-
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Where did the Tournament of Roses Parade take place on January 1 in 1886?
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“The Most Dangerous Game” is a short story of adventure and suspense that conveys a serious message. It was published in ________ on January 19, 1924.
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The people’s Republic of China ____ on October 1,1949.
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the falling of composite index rose by 1. 3 per cent on the week.
A. Bangkok rose 2 per cent on the day and 3.4 per cent over the week as buyers moved in to large market capitalization stocks. The SET index rose 27.55 to 1,383.57 in turnover of Bt 8.5 bn, down from Thursday's Bt 10bn.
B. Taipei was pulled lower by late profit-taking in industrials after Thursday's rebound ,and the weighted index fell 45.59 to 5,806.77, or 1.7 per cent, over the week. Turnover rose to T $41.51 bn from T $ 35. 78bn.
C. Manila opened strongly on foreign buying of blue chips but dipped at the close as profits were taken. The composite index fell 10.07 to 2 ,907. 00 , 1.3 per cent higher on the week
D. Hong Kong finished a mixed day slightly lower ,sapped by profit-taking on confirmation of US renewal of China's MFN trade status and concerns over the lower domestic property market. The Hang Seng index fell 11.58 to close at 9,470.13, 1.7 per cent lower on the week.
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______, by Mark Twain, is a popular 1876 novel about a young boy growing up on the Mississippi River in the fictional town of St. Petersburg, Missouri.
A．The Gilded Age
B．Adventures of Tom Sawyer
C．The Innocents Abroad
D．The Prince and the Pauper
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Cloud obtained a 60% holding in the 100,000 $1 shares of Mist on 1 January 20X8, when the retained earnings of Mist were $850,000.Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud for each two shares acquired.Cloud has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud measures non-controlling interest at fair value.The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.
What was the goodwill arising on acquisition().
A、$139,370
B、$169,000
C、$119,370
D、$130,370
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Lili Ltd commenced trading on 1 January 2015. The company incurred the following expenditure prior to 1 January 2015:
<img src='https://img2.soutiyun.com/ask/uploadfile/10614001-10617000/5d0077ba1b9e739b01e77bc459ed2dc0.png' />
What is the amount of Lili Ltd’s deductible pre-trading expenditure in respect of the year ended 31 December 2015？
A.￡10,000
B.￡14,000
C.￡27,000
D.￡29,000
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Question 6 Samilski Inc. has a balance of $75,000 in its accrued liabilities account and $115,000 in its unearned revenue account at year-end on December 31, 20X7. The unearned revenue relates to goods not yet delivered as at year-end; $20,000 of those goods were delivered the following month. As well, Samilski recognized $5,000 of loan interest costs for January 20X8 that are not payable until February 1, 20X8. Based only this information, which of the following represents the effects of the two transactions on Samilski’s accrued liabilities and unearned revenue balances on January 31, 20X8, respectively？ Accrued liabilities balance Unearned revenue balance
A.Increases Decreases
B.Increases Increases
C.Remains the same Decreases
D.Remains the same Increases
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On 1 January 2012 a company enters into a lease agreement to lease a piece of machinery as the lessor with the following terms:
<img src='https://img2.soutiyun.com/ask/uploadfile/9099001-9102000/b1a3d210fe721bdd35587f25e2a1a7de.jpg' />
The total affect on 2012 pre-tax income for the lessor from this lease is closest to:
A.$32,143.
B.$75,000.
C.$82,519.
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Gilbert Arenas was born on January 6, 1982 in Tampa, Florida. His father played college football at the University of Miami. In 1984, the pair moved to Los Angeles, California where Gilbert's father was an actor in commercials and soap operas.
When Gilbert was about 11, he started playing basketball. By the time Gilbert was 14, he was already the best player on Ulysses S. Grant High School in Van Nuys, California. He decided to wear the number "0" because people told him he would get "zero playing time". After his sophomore year, Gilbert decided to enter the NBA draft. Many coaches thought that Gilbert was not ready. As a result, he was drafted a disappointing 31st overall by the Golden State Warriors. Gilbert worked hard at Golden State, despite the fact his coach kept him on the bench for much of the season. When he finally got his chance, Gilbert averaged 14 points and 5 assists per game as the Warriors point guard.
After a successful individual year for Gilbert, it was time to test the NBA's free-agent market. Much to the disappointment of Warriors fans, Gilbert signed a 6-year, 65 million dollar deal with the Washington Wizards in 2003. Not surprisingly, he became an instant star with the Wizards. Fans loved to watch him race up the court, dish-off passes, and make difficult shots and lay ups. Although the Wizards only won 27 games his first year in Washington, Gilbert led them with 19.6 points per game. Gilbert, along with teammates Larry Hughes and Antawn Jamison, led the Wizards to the NBA playoffs during his second year. The highlight of the decade for the Wizards was their post-season victory against the Chicago Bulls in the NBA playoffs.
16. What did Gilbert's father do for a living in California？.
A. He was an artist.
B. He was a basketball player.
C. He was an actor.
D. He was a football player.
17. When did Gilbert become the best player on Ulysses S. Grant High School？
A. When he was 11.
B. In 1984.
C. When he was 14.
D. As a junior in high school.
18. Why was Gilbert drafted a disappointing 31st overall by the Golden State Warriors？
A. Because many coaches thought that he was not ready.
B. Because the Golden State Warriors liked him very much.
C. Because his family has moved to the Golden State.
D. Because his performance is disappointing in the season.
19. Which of the following players did NOT help the Wizards make the playoffs in Gilbert's second year？
A. Gilbert Arenas.
B. Gold State Warriors.
C. Antawn Jamison.
D. Larry Hughes.
20. Which of the following words best describes Gilbert Arenas as described by the passage？
A. Overrated.
B. Hard-working.
C. Talented.
D. Both B and C.
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Britain's richest people have experienced the biggest-ever rise in their wealth, according to the Sunday Times Rich List. Driven by the new economy of Internet and computer entrepreneurs, the wealth of those at the top of the financial tree has increased at an unprecedented rate. The 12th an- num Rich List will show that the collective worth of the country's richest 1,000 people reached nearly 146 billion by January, the cut-off point for the survey. They represented an increase of 31 billion, or 27%, in just 12 months. Since the survey was compiled, Britain's richest have added billions more to their wealth, thanks to the continuing boom in technology shares on the stock market.
This has pushed up the total value of the wealth of the richest 1,000 to a probable 160 billion ac- cording to Dr Philip Beresfod, Britain's acknowledged expert on personal wealth who compiles the Sun- day Times Rich List. The millennium boom exceeds anything in Britain's economic history, including the railway boom of the 1840s and the South Sea bubble of 1720. "It has made Market Thatches boom seem as sluggish as Edeward Health three-day week", said Beresford. "We are seeing billions being added to the national wealth every week." William Rubinstein, professor of modern history at the University of Wales, Aberystwyth, confirmed that the growth in wealth was unprecedented. "Among all of today's wealth has been created since the industrial revolution, but even by those heady standards the current boom is extraordinary," he said. "There is no large-scale cultural opposition or guilt about making money. In many ways British business attitudes can now challenge the United States."
Although the Britain's richest are experiencing the sharpest surge in wealth, the rest of the population has also benefited from the stock market boom and rising house process. Last year wealth rose by 16% to a record 4,267 billion, according to calculations by the investment bank Salomon Smith Barney. In real terms, wealth has increased by more than a third since the late 1980s. Much of the wealth of the richest is held in shares in start up companies.
Some of these paper fortunes, analysts agree, could easily be wiped out, although the wealth- generating effects of the Internet revolution seem to be here to stay. A Sunday Times Rich List confirms that people are becoming wealthier younger. It includes the 60 richest millionaires aged 30 or under. At the top, on 600m, is the "old money" Earl of Iveagh, 30, head of the Guinness brewing family. In second place is Charles Nasser, also 30, who launched the Clara - NET Internet provider four years ago and is worth 30Om. The remaining eight in the top 10 young millionaires made their money from computing and the Internet.
The "cut-off point for the survey" in part. 1 refers to______.
A．146 billion—the collective worth of the country's richest 1,000 people.
B．January—the deadline for the survey.
C．31million—the increase of wealth in just 12 month.
D．160 billion—the total valve of the wealth of richest 1,000.
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6 At 31 December 2003 Q, a limited liability company, owned a building that had cost $800,000 on 1 January 1994.
It was being depreciated at two per cent per year.
On 31 December 2003 a revaluation to $1,000,000 was recognised. At this date the building had a remaining useful
life of 40 years.
Which of the following pairs of figures correctly reflects the effects of the revaluation？
Depreciation charge Revaluation reserve
for year ended 31 December 2004 as at 31 December 2003
<img src='https://img2.soutiyun.com/ask/uploadfile/2415001-2418000/c1e099797aa2af04466ae1a1db93fd26.gif' />
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At 1 January, 2009, an option-free 8 percent annual coupon bond, with 10 years to maturity and a par value of $1,000, had a discount rate of 9 percent. On 1 January 2010, the discount rate had decreas
A．-$4.23 $29.35
B．-$4.23 $33.58
C．$4.23 $29.35
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The UCP600 published by the International Chamber of Commerce came intoforce on January 1st, 2007.（）
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A company had 125,000 shares of common stock outstanding on January 1 and then sold 35
A．A.$4.73.
B．B.$4.58.
C．C.$3.93.
D．D.$6.61.
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What will the next decade bring, as we move into a new millennium？ That’s getting harder and harder to predict. Change is coming so fast that some of the most important technologies of the 21st century may now be just a sketch on the drawing board or glimmer in the mind of genius. Then again, the transcendent technologies may be right under our noses on the verge of having as great an impact as the car or telephone.
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A company entered into a contract on 1 January 20X5 to build a factory.The total contract revenue was $2.8 million.At 31 December 20X5 the contract was certified as 35% complete.Costs incurred during the year were $740,000 and costs to complete are estimated at $1.4 million.$700,000 has been billed to the customer but not yet paid.
What amount will be recognised as a contract asset or liability in respect of this contract in the statement of financial position as at 31 December 20X5().
A、$271,000 contract asset
B、$509,000 contract asset
C、$271,000 contract liability
D、$509,000 contract liability
