During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )
A、average method
B、LIFO method
C、FIFO method
D、can not tell without more information
One of the guidelines in writing the C code for a software tool is as follows: write code that is as clear and as simple a(76). The C language can be difficult to read if you combine all(77)features in a single statement. Break complicated(78)into several easy to understand statements for the(79)of readability. This style. helps to make your programs more(80)and error-free.
A．readable
B．reusable
C．possible
D．semantic
E．syntactic
During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.()
—You work for a small chain of clothing stores. The Managing Director has asked you to write a short report on last month's performance.
—Look at the charts and table below, on which you have already made some handwritten notes.
—Then, using all your handwritten notes, write the report for your Managing Director
—Write 120-140 words.
正确答案：To: Chris Sutcliffe Managing Director
From: Lynn Dent
Subject: Performance in November
This report covers November's results in branches A-D compared with those in October
MO NTH LY TURN OVER
Only branch A saw an improvement in turnover which was probably the result of an advertising campaign in the local media. Neither branch B nor branch D reported any change while in branch C turnover fell considerably
STAFF TURNOVER
The only significant changes in staff turnover were in branches C and D. In C it rose sharply from 2% to 8% mainly because of dissatisfaction with the new manager on the other hand there was an improvement in branch D's previous high level of 10%.
SALES BY PRODUCTTYPE
Women's clothes which are already the best selling goods increased from 60 to 65% of total sales at the expense 'of men's clothing. Children's clothes were unchanged at 20%.
To: Chris Sutcliffe, Managing Director
From: Lynn Dent
Subject: Performance in November
This report covers November's results in branches A-D, compared with those in October
MO NTH LY TURN OVER
Only branch A saw an improvement in turnover, which was probably the result of an advertising campaign in the local media. Neither branch B nor branch D reported any change, while in branch C turnover fell considerably
STAFF TURNOVER
The only significant changes in staff turnover were in branches C and D. In C it rose sharply, from 2% to 8%, mainly because of dissatisfaction with the new manager on the other hand, there was an improvement in branch D's previous high level of 10%.
SALES BY PRODUCTTYPE
Women's clothes, which are already the best selling goods, increased from 60 to 65% of total sales, at the expense 'of men's clothing. Children's clothes were unchanged, at 20%.
Write a composition of at least 150 words about the topic :Epidemic Diseases and Public Health Crises.You should write according to the outline given below： 1．流行性疾病爆发的原因及其对公共健康的影响 2．举例说明如何有效地预防流行性疾病，应对公共健康危机 3．对全文作出总结 Write your answers on the ANSWER SHEET.
正确答案：Epidemic Diseases and Public Health Crises
After SARS epidemic that affected the entire globe was brought under control in China people have come to realize the impact of public health crises on our life in various ways.
Human beings should behave well every day. Due to the industrial revolution and great economic expansion people"s life has been challenged in many ways. Owing to the effective health care laws specially aimed at epidemic diseases public health crises would never happen. Above all when SARS began to attack Guangdong Province if the local government officials had followed some specific and unmistakable legal procedures they would have saved a lot of time for the early treatment of the horrible disease through various measures.
Anyway in order to prevent public health crises the government and the people should equip themselves first with the weapon of law. It is necessary for all of us to take actions to protect public health from any potential danger.
EpidemicDiseasesandPublicHealthCrisesAfterSARSepidemicthataffectedtheentireglobewasbroughtundercontrolinChina,peoplehavecometorealizetheimpactofpublichealthcrisesonourlifeinvariousways.Humanbeingsshouldbehavewelleveryday.Duetotheindustrialrevolutionandgreateconomicexpansion,people"slifehasbeenchallengedinmanyways.Owingtotheeffectivehealthcarelawsspeciallyaimedatepidemicdiseases,publichealthcriseswouldneverhappen.Aboveall,whenSARSbegantoattackGuangdongProvince,ifthelocalgovernmentofficialshadfollowedsomespecificandunmistakablelegalprocedures,theywouldhavesavedalotoftimefortheearlytreatmentofthehorriblediseasethroughvariousmeasures.Anyway,inordertopreventpublichealthcrises,thegovernmentandthepeopleshouldequipthemselvesfirstwiththeweaponoflaw.Itisnecessaryforallofustotakeactionstoprotectpublichealthfromanypotentialdanger.
金融英语考试密押资料金融英语中级会计学模拟1金融英语考试密押资料金融英语中级会计学模拟1金融英语中级会计学模拟1SECTION ONE Answer all questions in this section. Question 1 Read the following statements and state whether they are True (T) or False (F). For all false statements, you are required to write the correct statements. Write all answers on the answer sheets. 问题:1. In times of rising prices, the LIFO method of inventory valuation is more prudent than the FIFO method.答案:A问题:2. In order to prepare an income and expenditure account, a club will follow all the basic rules for preparing a profit and loss account.答案:A问题:3. A foremans salary is a direct cost with respect to the departments individual products.答案:BA foremans salary is an indirect cost with respect to the departments individual products.问题:4. When factory has spare capacity, the fixed costs are relevant in respect to the additional order.答案:BWhen factory has spare capacity, the fixed costs are irrelevant in respect to the additional order.问题:5. In order to lower breakeven point in unit, business should increase its fixed costs.答案:BIn order to lower breakeven point in unit, business should decrease its fixed costs.问题:6. When the percentage of sales method is used, the estimated bad debt expenses should be adjusted by the existing balance of doubtful debt provision.答案:BWhen the percentage of debtors method is used, the estimated bad debt expenses should be adjusted by the existing balance of doubtful debt provision.Question 2 Read the following statements / questions and choose the correct answers by writing the alphabetical letter on the answer sheets. 问题:1. Which one is not included in the financial statement footnote? a.changes in accounting estimates.b.accounting methods used in preparing the financial statement.c.contingent liabilities can not be, reasonably estimated.d.debtors which happened before the balance sheet date are collected between the balance sheet date and the issue of statement for that year.答案:D问题:2. If a trade debtor of 20,000 has been wrongly posted to the credit of the trade creditor, but has been correctly entered in the buyers account, the total of the trial balance would show _. a.the credit side to be 20,000 more than the debit sideb.the debit side to be 20,000 more than the credit sidec.the credit side to be 40,000 mom than the debit sided.the debit side to be 40,000 more than the credit side答案:C问题:3. A manufacturer has file following figure for the products: Product A Product B Product C Product D Unit contribution 70 40 20 50 Units produced under constraints 1,000 units 1,200 units 2,000 units 1,250 units The opportunity cost which to produce product D instead of product C is _. a.48,000b.40,000c.62,500d.22,500答案:D问题:4. A manufacturer has the following figure for the product A Original Data Increase Variable Cost to 15 Unit selling 30 30 Unit variable cost 10 15 Fixed cost 3,000 3,000 Budget selling units 300 300 Margin of safety is _. a.increase 50 unitsb.increase 100 unitsc.decrease 50 unitsd.decrease 100 units答案:C问题:5. A business has the following figures for the year ended 31 December 2000 Stock at beginning of period 85,000 Stock at the end of period 90,000 Purchases 300,000 Purchases return 25,000 Cost of goods sold is _. a.295,000b.270,000c.305,000d.280,000答案:B问题:6. Revenue Expenditure is the expenditure _. a.relating to the acquisition of fixed assetsb.relating to the issue of bondc.relating to converting a partnership into a limited companyd.on wages of staff答案:D问题:7. The accounting concept or convention, which, stock be reported at the lower of cost or market price, is the _. a.going concern conceptb.prudence conceptc.realization conceptd.historical cost concept答案:B问题:8. Retained Earnings is most appropriately classified as _. a.a fixed assetb.an intangible assetc.shareholders equityd.a fictitious Iiability答案:C问题:9. An asset that was acquired at a cost of 110,000 on 1 January Year 1, has an estimated scrap value of 10,000 and an estimated useful life of 4 years, the annual depreciation in Year 3 that is calculated using the sum-of-the-
Write a composition of at least 150 "words about the topic.The Development of the Internet.You should "write according to the outline given below: 1．互联网的出现及其应用 2．举例说明互联网都有哪些实用价值，并说明今后的发展 3．如何正确地利用互联网 Write your answers on the ANSWER SHEET.
正确答案：The Development of the Internet
With its rapid development the Internet has become a powerful tool for people and has already created a lot of miracles and brought us much convenience.
As an international database of information the Internet can offer us whatever is possible to be imagined. In addition a great deal of useful information can be downloaded by individuals including many programs games and so on. A huge success of the Internet is the online shopping considered a great advantage of the Internet. The Internet will be better gentler safer and more reliable along with more and more cyber laws becoming effective.
However although the Internet brings us more convenience it is unwise to let it control our life. Instead it should be controlled by us. After we have known how to utilize it correctly and how to spend our time on the Internet the Internet will become a real friend to our life.
TheDevelopmentoftheInternetWithitsrapiddevelopment,theInternethasbecomeapowerfultoolforpeopleandhasalreadycreatedalotofmiraclesandbroughtusmuchconvenience.Asaninternationaldatabaseofinformation,theInternetcanofferuswhateverispossibletobeimagined.Inaddition,agreatdealofusefulinformationcanbedownloadedbyindividuals,includingmanyprograms,gamesandsoon.AhugesuccessoftheInternetistheonlineshoppingconsideredagreatadvantageoftheInternet.TheInternetwillbebetter,gentler,saferandmorereliablealongwithmoreandmorecyberlawsbecomingeffective.However,althoughtheInternetbringsusmoreconvenience,itisunwisetoletitcontrolourlife.Instead,itshouldbecontrolledbyus.AfterwehaveknownhowtoutilizeitcorrectlyandhowtospendourtimeontheInternet,theInternetwillbecomearealfriendtoourlife.
Write a composition of at least 150 words based on the folio-wing picture.You should describe the picture, give your opinion on the topic, and use specific reasons and Ior examples to support yourself.Write your answers on the ANSWER SHEET.
正确答案：The Moral Standard of Young People Should Be Improved
In the provoking picturea young man is sitting on the chair in an auto bus that is allocated specially for the oldthe weakthe pregnantthe disabledchildren and the like. Regrettably he might have neglected the pregnant lady standing just beside him.The painful scene leads us to think seriously about the moral decline in the country.
Some of this can be attributed to moral degeneration a problem existing particularly in the younger generation. Their sense of moral standards seems to be withering although their material comforts have been considerably enhanced. What makes matters even worse is the fact that such misdeeds as spitting picking flowers in public gardens or making noises in public places are becoming so pervasive that they are likely to be taken for granted by the public. With today"s worsening morality social bonds have been weakened replaced by a greater emphasis on the self. That is why new ideas must come forward to improve the country"s moral climatethough the challenge cannot be underestimated.
Moral decline will not be reversed until we find new ways to improve our moral standards. The government can launch more etiquette lessons in communities to help young people correct poor public manners such as queue jumping and speaking loudly.At the same time young people should also be aware of the importance of good manners and try to defend social morality. Only in this way can the moral climate of our nation be improved and we sincerely wish that the young man in the picture could realize that he has sat on a "wrong" seat.
TheMoralStandardofYoungPeopleShouldBeImprovedIntheprovokingpicture,ayoungmanissittingonthechairinanautobusthatisallocatedspeciallyfortheold,theweak,thepregnant,thedisabled,childrenandthelike.Regrettably,hemighthaveneglectedthepregnantladystandingjustbesidehim.Thepainfulsceneleadsustothinkseriouslyaboutthemoraldeclineinthecountry.Someofthiscanbeattributedtomoraldegeneration,aproblemexistingparticularlyintheyoungergeneration.Theirsenseofmoralstandardsseemstobewitheringalthoughtheirmaterialcomfortshavebeenconsiderablyenhanced.Whatmakesmattersevenworseisthefactthatsuchmisdeedsasspitting,pickingflowersinpublicgardensormakingnoisesinpublicplacesarebecomingsopervasivethattheyarelikelytobetakenforgrantedbythepublic.Withtoday"sworseningmorality,socialbondshavebeenweakened,replacedbyagreateremphasisontheself.Thatiswhynewideasmustcomeforwardtoimprovethecountry"smoralclimate,thoughthechallengecannotbeunderestimated.Moraldeclinewillnotbereverseduntilwefindnewwaystoimproveourmoralstandards.Thegovernmentcanlaunchmoreetiquettelessonsincommunitiestohelpyoungpeoplecorrectpoorpublicmanners,suchasqueuejumpingandspeakingloudly.Atthesametime,youngpeopleshouldalsobeawareoftheimportanceofgoodmanners,andtrytodefendsocialmorality.Onlyinthiswaycanthemoralclimateofournationbeimproved,andwesincerelywishthattheyoungmaninthepicturecouldrealizethathehassatona"wrong"seat.
In this section, you are asked to write an essay based on the following chart. In your writing, you should interpret the chart, and give your comments. You should write at least 150 words. Write your essay on the ANSWER SHEET 2.
答案：
解析：
This bar chart shows mobilephone subscriptions in developing countries and developed countries,measured in billions,for the years 2000 to 2008.The mobilephone subscriptions in both developing countries and developed countries enjoyed increase in different speed over time.In this chart,the mobilephone subscription in developed countries maintained a continual and steady increase from 2000 to 2007 and remained constant in 2008.Meanwhile,the mobilephone subscription in developing countries have undergone a slow increase from 2000 to 2004 and then saw a great surge from 2005 to 2007.This trend increased to a peak about 4 billion in 2008.Based on different national situations,the reasons leading to this trend can be summarized into two points.First,the developed countries have a limited number of population,which decides that the demand for mobilephone service is also limited and will soon be saturated.Second,as for the developing countries,it has a large population and also a large demand for mobilephone service.And as the mobilephone becomes more available and more affordable,there is an increasing number of people buying their mobilephones.In my view,this trend that the number of mobilephone subscription continues to grow in developing countries will be constant for a while in the future.And this trend would also benefit most of the mobile users both in the developing countries and developed countries.
Directions:Write an essay based on the following chart.In your writing,you should interpret the chart,and You should write about 150 words on the ANSWER SHEET.
答案：
解析：
The bar chart shows the general trend of university students whotake parttime jobs at different stages during their college life.Seeing from the chart,more than half of the college students,about 66.77%take a parttime job at their first year.And the proportion increases slightly year by year,til the last year,the proportion reaches the maximal number,surging to 88.24%.There are basically three reasons behind this trend.To begin with,most students are eager to take a parttime job in the purpose of earning some money,which can ease their parents'burden.Besides,they can acquire more experience before officially entering the society.And with more experience,they can easily get a job compared to those who do not have any experience.Finally,they can not only turn what they have learnt into the application,but also learn more which they cannot obtain from their books.In my view,getting a parttime job is a good practice.However,the major task of students is still the study.They should make a balance between their academic life and their working life.
When you write, （） all the necessary information.
Aremembering to include
Bremember including
Cremember and include
Dremember to include
D
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