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[主观题]

ABC adjusts its books each month and closes its books on December 31 each year. The tr

ial balance at January 31, 2005, before adjustments, follows: Debit Credit Cash....................................................................... $ 6,600 Supplies........................................................................5,400 Unexpired Insurance.............................................12,600 Equipment................................................................72,000 Accumulated Depreciation: Equipment .....................................................$ 18,000 Unearned Admission Revenue .....................................................................12,000 Capital Stock ........................................................................... 20,000 Retained Earnings, January 1, 2005 .......................................................38,200 Admissions Revenue ................................................................................ 27,600 Salaries Expense.............................................. 8,100 Utilities Expense..............................................5,700 Rent Expense.......................................... .5,400 _________ $115,800 $115,800 Refer to the above data. According to attendance records, $8,200 of the Unearned Admission Revenue has been earned in January. Compute the amount of admissions revenue to be shown in the January income statement: ().

A、35800

B、19400

C、8200

D、3800

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更多“ABC adjusts its books each mon…”相关的问题

第1题

If I （were) you, I （would) buy the book, （regardless of its price), to read （it).A．wereB．w

If I (were) you, I (would) buy the book, (regardless of its price), to read (it).

A．were

B．would

C．regardless of its price

D．it

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第2题

The book shifted her outlook from social to spiritual，for its theme was that before yo

u change other people you have to change yourself.

A. viewpoint

B. vocation

C. prospect

D. preference

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第3题

When the customer keeps the same profit ratio for years, undervaluation of stock may end u

p with the fact that ______.

A．the actual value of stock will be in great excess of the book value

B．the actual value of stock will be greatly less than its book value

C．the bulk stock will be sold for cash at its full market value

D．none of the above

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第4题

？？Have you ever heard the old saying，“Never judge a book by its cover”？This is a good rule

to（1）when trying to judge the intelligence of others．Some people have minds that shine only in certain situations．A young man with an unusual（2）in creative writing may find himself speechless in the presence of a pretty girl．He searches awkwardly for words and does not talk smoothly．But don’t make the mistake of thinking him stupid．（3） a pen and paper，he can express himself very well．

Other people may fool you into overestimating their intelligence by（4）a good appearance．A student who listens attentively and take notes in class is bound to make a favorable impression on his teachers．But when it（5）exams，he may score near the bottom of the class．

The （6） idea is that you can’t judge someone by appearance．The only way to determine a person’s intelligence is to get to know him．Then you can observe（7）he reacts to different situations．The（8）situations you observe，the more accurateyour judgment is（9）to be．So（10）．Don’t judge the book by its cover．？？

A.follow

B.obey

C.watch

D.observe

A.present

B.hand

C.pen

D.gift

A.turns to

B.comes to

C.gets to

D.leads to

A.how

B.what

C.however

D.whatever

A.most

B.more

C.much

D.many

A.likely

B.properly

C.fortunately

D.necessarily

A.From

B.With

C.In

D.By

A.count on your time

B.ahead of your time

C.fall behind your time

D.take your time

A.putting up with

B.putting on

C.putting up

D.putting off

A.mere

B.major

C.main

D.topic

请帮忙给出每个问题的正确答案和分析，谢谢！

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第5题

If you are writing or studying,it makes very much difference where the light comes from. P

eople who use books and pens every day have to be especially careful about the way the light shines on their work.

Every house gets its light either from daylight through the windows—which is the best to use—or from lamps or electricity;but whichever kind of light it is, the way it shines toward our book or work is a matter of great importance to the eyes.

Take a book，sit with your back toward the window，and try to read. Your shadow(影子)falls all over the page and makes it almost as bad for your eyes as if you were in a dark room.

Now turn around and face the window. The page is in the shadow again,while the bright light is in your eyes.

Try sitting with your right side toward the window. This is very well for reading, but if you were writing,the shadow of your hand would fall across the page and bother(打撹)you a little.

There is just one other way：sit with your left side to the window. Now everything is perfect for reading and for writing,too.

Whatever kind of light is in the room,the rule about the right to sit is always the same.

Which of the following is true？

A.How the light shines on our work is of much importance

B.The way the light shines on your work makes no difference

C.We needn’t care about where the light comes from

D.People can write or study under a light that comes from any direction

When you sit with your face towards the window,____.A.your shadow falls on your book

B.your book is in a shadow

C.the light is still dark

D.the light is on your page

The best way both for reading and for writing is to_____.A.sit facing the light

B.let the light shine from your back

C.sit with your right side towards the light

D.have the light come ffrom your left

请帮忙给出每个问题的正确答案和分析，谢谢！

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第6题

There're only 800 people in Fairfield, and most of them do the same thing at the same time

every' week day. Every morning, Monday through Friday, when the big clock strikes seven, old Bruce Hunt walks past the Farmers' Bookshop. He's on his way to work at the bus-station. And when Bruce walks past the book shop, Robert Brown opens his shop next door and waves to Bruce. When Robert waves to Bruce, you can set your watch and you know it's seven.

If you miss Bruce and Robert, you can set your watch when Miss Mary Smith opens the door of the post office. You know it's seven fifty-five. She has five minutes to get ready for work—to put away her raincoat

and take off her hat and coat. Rain or shine, Miss Mary Smith brings raincoat. "You never can tell what the weather will be like when it's time to go home," she always says.

One after another the shops along Main Street open for the day. The clothes shop and the fruit shop get open for business. When Mr. King opens the bookshop, the clock above the shop strides nine.

But every weekday, people go to bed early in Fairfield. The streets are quiet, and the houses are dark when the big clock over the Farmers' Bookshop strikes tell o'clock. The small town is getting ready for tomorrow.

The post office starts its business at ______ every weekday.

A．7:00

B．7:55

C．0.333333

D．0.375

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第7题

（a) Emcee, a public limited company, is a sports organisation which owns several football

(a) Emcee, a public limited company, is a sports organisation which owns several football and basketball teams. It has a financial year end of 31 May 2016. Emcee needs a new stadium to host sporting events which will be included as part of Emcee’s property, plant and equipment. Emcee therefore commenced construction on a new stadium on 1 February 2016, and this continued until its completion which was after the year end of 31 May 2016. The direct costs were $20 million in February 2016 and then $50 million in each month until the year end. Emcee has not taken out any specific borrowings to finance the construction of the stadium, but it has incurred finance costs on its general borrowings during the period, which could have been avoided if the stadium had not been constructed. Emcee has calculated that the weighted average cost of borrowings for the period 1 February–31 May 2016 on an annualised basis amounted to 9% per annum. Emcee needs advice on how to treat the borrowing costs in its financial statements for the year ending 31 May 2016. (6 marks)

(b) Emcee purchases and sells players’ registrations on a regular basis. Emcee must purchase registrations for that player to play for the club. Player registrations are contractual obligations between the player and Emcee. The costs of acquiring player registrations include transfer fees, league levy fees, and player agents’ fees incurred by the club. Often players’ former clubs are paid amounts which are contingent upon the performance of the player whilst they play for Emcee. For example, if a contracted basketball player scores an average of more than 20 points per game in a season, then an additional $5 million may become payable to his former club. Also, players’ contracts can be extended and this incurs additional costs for Emcee.

At the end of every season, which also is the financial year end of Emcee, the club reviews its playing staff and makes decisions as to whether they wish to sell any players’ registrations. These registrations are actively marketed by circulating other clubs with a list of players’ registrations and their estimated selling price. Players’ registrations are also sold during the season, often with performance conditions attached. Occasionally, it becomes clear that a player will not play for the club again because of, for example, a player sustaining a career threatening injury or being permanently removed from the playing squad for another reason. The playing registrations of certain players were sold after the year end, for total proceeds, net of associated costs, of $25 million. These registrations had a net book value of $7 million.

Emcee would like to know the financial reporting treatment of the acquisition, extension, review and sale of players’ registrations in the circumstances outlined above. (10 marks)

(c) Emcee uses the revaluation model to measure its stadiums. The directors have been offered $100 million from an airline for the property naming rights of all the stadiums for three years. There are two directors who are on the management boards of Emcee and the airline. Additionally, there are regulations in place by both the football and basketball leagues which regulate the financing of the clubs. These regulations prevent capital contributions from a related party which ‘increases equity without repayment in return’. The aim of these regulations is to promote sustainable business models. Sanctions imposed by the regulator include fines and withholding of prize monies. Emcee wishes to know how to take account of the naming rights in the valuation of the stadium and the potential implications of the financial regulations imposed by the leagues. (7 marks)

Required:

Discuss how the above events would be shown in the financial statements of Emcee under International Financial Reporting Standards.

Note: The split of the mark allocation is shown against each of the three issues above.

Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)

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第8题

Text 4Americans today don’t place a very high value on intellect. Our heroes are athletes,

entertainers, and entrepreneurs, not scholars. Even our schools are where we send our children to get a practical education —— not to pursue knowledge for the sake of knowledge. Symptoms of pervasive anti-intellectualism in our schools aren’t difficult to find.

“Schools have always been in a society where practical is more important than intellectual,” says education writer Diane Ravitch. “Schools could be a counterbalance.” Razitch’s latest bock, Left Back: A Century of Failed School Reforms, traces the roots of anti-intellectualism in our schools, concluding they are anything but a counterbalance to the American distaste for intellectual pursuits.

But they could and should be. Encouraging kids to reject the life of the mind leaves them vulnerable to exploitation and control. Without the ability to think critically, to defend their ideas and understand the ideas of others, they cannot fully participate in our democracy. Continuing along this path, says writer Earl Shorris, “We will become a second-rate country. We will have a less civil society.”

“Intellect is resented as a form. of power or privilege,” writes historian and professor Richard Hofstadter in Anti-Intellectualism in American life, a Pulitzer Prize winning book on the roots of anti-intellectualism in US politics, religion, and education. From the beginning of our history, says Hofstadter, our democratic and populist urges have driven us to reject anything that smells of elitism. Practicality, common sense, and native intelligence have been considered more noble qualities than anything you could learn from a book.

Ralph Waldo Emerson and other Transcendentalist philosophers thought schooling and rigorous book learning put unnatural restraints on children:“We are shut up in schools and college recitation rooms for 10 or 15 years and come out at last with a bellyful of words and do not know a thing.”Mark Twain’s Huckleberry Finn exemplified American anti-intellectualism. Its hero avoids being civilized —— going to school and learning to read —— so he can preserve his innate goodness.

Intellect, according to Hofstadter, is different from native intelligence, a quality we reluctantly admire. Intellect is the critical, creative, and contemplative side of the mind. Intelligence seeks to grasp, manipulate, re-order, and adjust, while intellect examines, ponders, wonders, theorizes, criticizes and imagines.

School remains a place where intellect is mistrusted. Hofstadter says our country’s educational system is in the grips of people who “joyfully and militantly proclaim their hostility to intellect and their eagerness to identify with children who show the least intellectual promise.”

第56题：What do American parents expect their children to acquire in school？

A The habit of thinking independently.

B Profound knowledge of the world.

C Practical abilities for future career.

D The confidence in intellectual pursuits.

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第9题

The Holiday Company （HC) currently offers travel agency services by giving travel advice a

The Holiday Company (HC) currently offers travel agency services by giving travel advice and making travel bookings for customers who physically visit the offices located in most major towns in the country. However, it is progressively reducing this part of the business while simultaneously trying to achieve a greater proportion of its revenue online.

To help meet this objective, HC is in the process of forming a new business unit to market and sell luxury holidays. The holiday product range marketed by this new business unit will be named Inspirations. It is intended that Inspirations will provide a high quality, bespoke holiday service for discerning clients. HC has decided that this new business unit will have its own mission statement of ‘delivering a high quality service for discerning travellers’. The new managing director of Inspirations has stated that it has an objective of achieving annual revenue of $100m by 2018. This would be approximately 25% of the total forecast revenue for HC that year, but it is expected to represent only about 5% of the total number of holidays sold by HC. The type of holidays offered by Inspirations is already provided by some of HC’s competitors.

Dilip Kharel, the new director of marketing of Inspirations, has stated that the internet should be increasingly used as the main source of marketing and selling the holidays, as ‘the days are almost gone when families visit a ‘high street’ travel agency to plan their holiday; it’s all done now from the comfort of the home’. He believes that potential customers of Inspirations will not want to visit high street travel agencies.

HC currently makes extensive use of traditional marketing techniques, sending out travel brochures containing all of its holidays to potential customers. However, as Dilip has recognised, ‘the problem is that we don’t even know if our customers bother opening these, or if they put them directly into the dustbin.’ These brochures are often produced months in advance, and may advertise holidays which are no longer available. Customers will not discover this until they visit one of the travel agents. The company currently does make some use of targeted emails, but it has been accused of sending spam mail in the past and mass mailing a weekly email of all current holiday offers to everyone registered on its database.

Dilip is keen to embrace the opportunities offered by electronic marketing and believes that Inspirations can benefit greatly by exploiting the principles of intelligence, individualisation, interactivity, integration and independence of location which are central to electronic marketing.

Inspirations will offer holidays in a wide variety of locations, including the Caribbean, Africa and Asia, and plan to offer ‘themed’ trips, such as gourmet food holidays and heritage trips. Different countries may have different requirements for visiting tourists, such as visa regulations. Inspirations does not own hotels or aircraft and therefore the majority of holidays offered will be provided by third-party suppliers, such as hotel and airline companies. This means that Inspirations can lack control over some elements such as passenger taxes. Inspirations will have representatives on site in all resorts to meet guests at airports and to address any issues they have with the holiday. However, the hotels and excursions will not be solely or exclusively offered to Inspirations guests. For example, there will be other guests at a hotel who have not booked through Inspirations.

Dilip is concerned about this. He feels that the company needs to be able to differentiate itself, either in the overall holiday experience itself or in the marketing of it, so that customers are more likely to book such holidays through Inspirations, rather than through a competitor, or indeed through booking with the hotel directly. He also recognises the importance of adopting an appropriate pricing strategy which meets the needs of the organisation (HC and Inspirations) and customers alike.

Required:

(a) Evaluate how the principles of intelligence, individualisation, interactivity, integration and independence of location could be exploited when marketing the new range of holidays to be offered by Inspirations. (15 marks)

Dilip Kharel recognises the importance of a pricing strategy which supports the overall corporate and business strategies of the organisation.

Required:

(b) Describe a strategic approach to establishing prices in the context of Inspirations. You should recognise both economic and non-economic factors in your approach. (10 marks)

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第10题

Which of the followings presents the forecasts of the U.S. economy？A．Blue BookB．Green Book

Which of the followings presents the forecasts of the U.S. economy？

A．Blue Book

B．Green Book

C．Beige Book

D．White Book

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第11题

A ship required to carry an Oil Record Book must maintain the book on board for ______.A.o

A ship required to carry an Oil Record Book must maintain the book on board for ______.

A.one year

B.two years

C.three years

D.four years

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