资料:The soybean prices ended higher this Monday as traders expect supplies to remain tight.

题目
资料:The soybean prices ended higher this Monday as traders expect supplies to remain tight.
The actively July contract for soybeans rose 20 cents to settle at $14.85 a bushel.
The U.S. government's weekly prediction for soybean exports was higher than traders expected, said Mike Zulo. President of a consulting company in Atchison, Kansas.
Supplies for beans have been extraordinarily tight as China's demand for soymeal continues to increase even as U.S. production stays relatively steady, he said. Soybean prices have risen about 15 percent this year.
“That U.S.D.A. number caused the trade to refocus on just how razor-thin supplies are heading in to next fall's harvest.” Zulo said.

Why did the prices of soybean rise according to the passage?

A.Because the general production of soybean stayed steady.
B.Because the supplies were expected to keep tight.
C.Because China’s demand for soybean increased.
D.Because the trade of soybean was quite active.
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相似问题和答案

第1题:

What starting salary do you expect? ()

A. I'd like to start on Monday next week.

B. I expect to get a salary increase.

C. I'd like to start at ¥5,000 a month.


参考答案:C

第2题:

In the foreign exchange market, which is made up of banks' traders and brokers, prices (61) every minute (62) to supply and demand. For safety's sake, a branch will get a rate from their traders for a big transaction. Therefore the traders give their branches lists of exchange rates (63) they may buy and sell notes and payments in the main currencies.

Whenever a bank in Britain makes a payment in foreign currency, or makes a payment in sterling to a non-resident, the payment has first to (64) under British exchange control regulations. The bank itself can usually authorize the payment after seeing a document such as an invoice to show that the payment is due; but cases (65) borrowing and lending have to be referred to the Bank of England.

(46)

A.alter

B.vary

C.turn

D.convert


正确答案:B
解析:vary变化,改变,不及物动词。alter改变,常作及物动词。convert使转变,转换。

第3题:

The new launch date is very tight.‘Tight’ here means not leaving enough time. ()

此题为判断题(对,错)。


参考答案:√

第4题:

Your company CEO just sent you an E-mail asking youto make a … on your project , which has been in progress for 10 months , to all Identified internal and external stakeholders. He scheduled the presentation for next Monday.You expect more than 50 people to attend.The first step in preparing the presentation is to ( ).

A.define the audience

B.determine the objective

C.decide on the general form of the presentation

D.plan a presentation strategy


正确答案:D

第5题:

As umbrella prices in our last order were much higher than those prevailing in our market, we expect a corresponding reduction of your prices to around US$ 30dozen and would be interested to hear whether you can accept our order of 3,000dozen.(英译中)


参考答案:我方上次订购的雨伞的价格远远高于在我方市场上的现行价格,因此,我们期望贵公司能相应地将价格降至每打30美元,同时想知道贵公司是否可以接受我方3000打的订货。

第6题:

In 2008, only two of five people in China realized that in the mainland, prices were at least 20 percent higher than they were in places such as Hong Kong.()

此题为判断题(对,错)。


参考答案:对

第7题:

We are pleased to confirm()with you the transaction of 3,000 metric tons soybean.

A、having concluded

B、to have concluded

C、having come to terms

D、tohave carried out


参考答案:A

第8题:

(b) Historically, all owned premises have been measured at cost depreciated over 10 to 50 years. The management

board has decided to revalue these premises for the year ended 30 September 2005. At the balance sheet date

two properties had been revalued by a total of $1·7 million. Another 15 properties have since been revalued by

$5·4 million and there remain a further three properties which are expected to be revalued during 2006. A

revaluation surplus of $7·1 million has been credited to equity. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended

30 September 2005.

NOTE: The mark allocation is shown against each of the three issues.


正确答案:
(b) Revaluation of owned premises
(i) Matters
■ The revaluations are clearly material as $1·7 million, $5·4 million and $7·1 million represent 5·5% , 17·6% and
23·1% of total assets, respectively.
■ The change in accounting policy, from a cost model to a revaluation model, should be accounted for in accordance
with IAS 16 ‘Property, Plant and Equipment’ (i.e. as a revaluation).
Tutorial note: IAS 8 ‘Accounting Policies, Changes in Accounting Estimates and Errors’ does not apply to the initial
application of a policy to revalue assets in accordance with IAS 16.
■ The basis on which the valuations have been carried out, for example, market-based fair value (IAS 16).
■ Independence, qualifications and expertise of valuer(s).
■ IAS 16 does not permit the selective revaluation of assets thus the whole class of premises should have been
revalued.
■ The valuations of properties after the year end are adjusting events (i.e. providing additional evidence of conditions
existing at the year end) per IAS 10 ‘Events After the Balance Sheet Date’.
Tutorial note: It is ‘now’ still less than three months after the year end so these valuations can reasonably be
expected to reflect year-end values.
■ If $5·4 million is a net amount of surpluses and deficits it should be grossed up so that the credit to equity reflects
the sum of the surpluses with any deficits being expensed through profit and loss (IAS 36 ‘Impairment of Assets’).
■ The revaluation exercise is incomplete. If the revaluations on the remaining three properties are expected to be
material and cannot be reasonably estimated for inclusion in the financial statements for the year ended
30 September 2005 perhaps the change in policy should be deferred for a year.
■ Depreciation for the year should have been calculated on cost as usual to establish carrying amount before
revaluation.
■ Any premises held under finance leases should be similarly revalued.
(ii) Audit evidence
■ A schedule of depreciated cost of owned premises extracted from the non-current asset register.
■ Calculation of difference between valuation and depreciated cost by property. Separate summation of surpluses
and deficits.
■ Copy of valuation certificate for each property.
■ Physical inspection of properties with largest surpluses (including the two valued before the year end) to confirm
condition.
■ Extracts from local property guides/magazines indicating a range of values of similarly styled/sized properties.
■ Separate presentation of the revaluation surpluses (gross) in:
– the statement of changes in equity; and
– reconciliation of carrying amount at the beginning and end of the period.
■ IAS 16 disclosures in the notes to the financial statements including:
– the effective date of revaluation;
– whether an independent valuer was involved;
– the methods and significant assumptions applied in estimating fair values; and
– the carrying amount that would have been recognised under the cost model.

第9题:

The head line is too tight.


正确答案:I’ll slack it. /Ease the strain on it.

第10题:

A hurricane moving northeast out of the Gulf passes west of your position. You could expect all of the following EXPECT ______.

A.higher than normal swells

B.high winds

C.winds veering from south, through west, to northwest

D.light showers


正确答案:D
飓风从海湾向东北方向移动,从你船西边通过,将遇到下列除小阵雨外的情况。

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