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【单选题】
S1:Chief, I'm your tally man.S2:Welcome, sir.S1:Do you have some papers for me?S2:Here you are, one copy of stowage plan and one copy of cargo list.S1:Thank you. Let me have a look.S2:We will discharge 120 containers in your port and laod 150 containers at the same time.S1:Fine. By the way, there are some special containers.S2:Right. They are 5 reefer containers and 10 dangerous containers. Please pay extra attention.S1:I will.S2:Do you have any idea about what time will start working and our sailing time?S1:Yes, the stevedores will start working at 9 o'clock in the morning, and 6 hours later, your vessel will be sailing. Q2:How many containers will be discharged at the port?
A.
150.0
B.
120.0
C.
210.0
D.
500.0
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【单选题】年终对固定资产进行复核,若使用寿命预计数与原先估计数有差异的,应当调整固定资产( )
A.
账面价值
B.
使用寿命
C.
折旧方法
D.
预计净残值
【单选题】Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called ______.
A.
long-term trust
B.
long-term liabilities
C.
current liabilities
D.
current investment
【单选题】Oscar's Dog House的利润率为5.6%,资产回报率为12.5%,股票乘数为1.49。 股本回报率是多少?
A.
17.14 %
B.
18.63 %
C.
19.67 %
D.
21.69 %
【单选题】The team will move a speed of 15 kilometers per hour, and have a short break every 2 hours. During the break they will tell stories_______ English.
A.
with ; by
B.
at ; with
C.
in ; at
D.
at ; in
【判断题】我国政府审计依法可以对部门和国有企事业单位的内部审计进行业务指导和质量监督。
A.
正确
B.
错误
【多选题】关于固定资产的使用寿命、预计净残值和折旧方法的说法,正确的有( )。
A.
企业至少应当于每年年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核
B.
若使用寿命预计数与原先估计数有差异,应当采用追溯调整法调整固定资产折旧
C.
若预计净残值预计数与原先估计数有差异,应当调整预计净残值
D.
若与固定资产有关的经济利益预期实现方式有重大改变,应当改变固定资产折旧方法
E.
固定资产折旧方法的改变应当作为会计政策变更
【单选题】If a ship is proceeding towards the magnetic equator, the uncorrected deviation due to permanent magnetism ______.
A.
increases
B.
remains the same
C.
decreases
D.
is unimportant and may be neglected
【单选题】The PPA will become more popular due to ______.
A.
the shortcoming of pay-per-click.
B.
the fraud click.
C.
the punishment for click fraud.
D.
the adoption of leading operators.
【单选题】Potential GDP per labor hour can increase due to
A.
increases in labor productivity.
B.
increases in the quantity of money.
C.
increases in population.
D.
decreases in the quantity of capital.
【单选题】政治文明实质上属于
A.
物质形态文明
B.
精神形态文明
C.
生态文明
D.
制度文明
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