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第四部分：书面表达（共两节，满分40分） 第一节：完成句子（共10小题;每小题1.5分，满分15分） 阅读下列各小题，根据括号内的汉语提示，用句末括号内的英语单词完成句子，并将答案写在答题卡上的相应题号后。 71.She ____________________(不可能已离开学校), for her bike is still here.(leave) 72.The day ______________________(我们一直盼望的)is coming . (look) 73. Since the Reform and Opening up,_________________(发生巨大变化)here. (take) 74. ——Mother, you Promised! ——Well, so I did ,But it was you ________________(没有遵守诺言)first. (keep) 75.___________ (我们应该保持镇静)in the face of an emergency is the most important. (keep) 76. In spring Festival , children ususlly__________________(穿新衣服)。 (dress) 77. The childrem went home from the grammar school with_____ (他们的功课都做完了).(finish) 78. Many people hold the view ____________________(他说的话)is right.(that) 79. The children _______________(好像在吃)something in the room when I came in (seem) 80. Over the past five years, the old man as well as his three kids______（靠乞讨谋生). (earn)
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【单选题】If the balance sheet of a large listed corporation includes bonds payable
A.
the amount of the liability for the bonds payable will be the face value of the        bonds minus any unamortized discount or plus any unamortized premium
B.
the corporation would not be permitted to invest in bonds issued by other        corporations while its own bonds payable remained outstanding
C.
the liability section of the balance sheet should include all interest payable over the life of the bonds.
D.
the amount of the liability for bonds payable will be offset against any investment by the company in bonds of other corporations.
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【单选题】Tea Mill issues ￥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the str...
A.
A debit to Cash of ￥1,000,000.
B.
A debit to Discount on Bonds Payable of ￥30,000.
C.
A credit to Bonds Payable of ￥970,000.
D.
A credit to Bond Interest Payable of ￥30,000.
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【单选题】案例“The value of certification” 采用的研究方法是：
A.
调查。
B.
实验。
C.
设计与创造。
D.
案例研究。
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【判断题】The amortization of a premium on bonds payable decreases bond interest expense.()
A.
正确
B.
错误
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【判断题】地坛一般是圆形的坛台。()
A.
正确
B.
错误
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【单选题】从目的角度，案例“The value of certification”属于
A.
描述性研究。
B.
综述性研究。
C.
应用性研究。
D.
解释性研究。
查看完整题目与答案
【单选题】When an auditor observes that the recorded interest expense seems to be excessive in relation to the balance in the bonds payable account, the auditor might suspect that
A.
discount on bonds payable is understated.
B.
bonds payable are understated.
C.
bonds payable are overstated.
D.
premium on bonds payable is overstated.
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【判断题】Premium on bonds payable is a contra account to bonds payable.
A.
正确
B.
错误
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【简答题】The Discount on Bonds Payable account is a __________ account to Bonds Payable.
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【单选题】国家计算机网络应急技术的官方网站( )。
A.
www.cert.org.cn
B.
www.cncert.com
C.
www.cert.com.cn
D.
www.cert.net.cn
查看完整题目与答案
相关题目：
【单选题】If the balance sheet of a large listed corporation includes bonds payable
A.
the amount of the liability for the bonds payable will be the face value of the        bonds minus any unamortized discount or plus any unamortized premium
B.
the corporation would not be permitted to invest in bonds issued by other        corporations while its own bonds payable remained outstanding
C.
the liability section of the balance sheet should include all interest payable over the life of the bonds.
D.
the amount of the liability for bonds payable will be offset against any investment by the company in bonds of other corporations.
查看完整题目与答案
【单选题】Tea Mill issues ￥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the str...
A.
A debit to Cash of ￥1,000,000.
B.
A debit to Discount on Bonds Payable of ￥30,000.
C.
A credit to Bonds Payable of ￥970,000.
D.
A credit to Bond Interest Payable of ￥30,000.
查看完整题目与答案
【单选题】案例“The value of certification” 采用的研究方法是：
A.
调查。
B.
实验。
C.
设计与创造。
D.
案例研究。
查看完整题目与答案
【判断题】The amortization of a premium on bonds payable decreases bond interest expense.()
A.
正确
B.
错误
查看完整题目与答案
【判断题】地坛一般是圆形的坛台。()
A.
正确
B.
错误
查看完整题目与答案
【单选题】从目的角度，案例“The value of certification”属于
A.
描述性研究。
B.
综述性研究。
C.
应用性研究。
D.
解释性研究。
查看完整题目与答案
【单选题】When an auditor observes that the recorded interest expense seems to be excessive in relation to the balance in the bonds payable account, the auditor might suspect that
A.
discount on bonds payable is understated.
B.
bonds payable are understated.
C.
bonds payable are overstated.
D.
premium on bonds payable is overstated.
查看完整题目与答案
【判断题】Premium on bonds payable is a contra account to bonds payable.
A.
正确
B.
错误
查看完整题目与答案
【简答题】The Discount on Bonds Payable account is a __________ account to Bonds Payable.
查看完整题目与答案
【单选题】国家计算机网络应急技术的官方网站( )。
A.
www.cert.org.cn
B.
www.cncert.com
C.
www.cert.com.cn
D.
www.cert.net.cn
查看完整题目与答案