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17 Which of the following statements are correct？（1) All non-current assets must be deprec

17 Which of the following statements are correct？

(1) All non-current assets must be depreciated.

(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.

(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.

(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

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更多“17 Which of the following stat…”相关的问题

第1题

Germane has a number of relationships with other companies.In which of the following relat

Germane has a number of relationships with other companies.

In which of the following relationships is Germane necessarily the parent company？

(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares

(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder

(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly

A.(i) only

B.(i) and (ii) only

C.(ii) and (iii) only

D.All three

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第2题

In which day is Halloween celebrated（)？

A.5 November

B.31 October

C.17 March

D.25 December

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第3题

About PTN service encapsulation VLAN and IP planning principles, which of the followi

ng are correct？()

A. Two adjacent ports of a link on 10GE ring belong to one VLAN domain and one IP network section.

B.All PTN devices should be enabled with service loopback address as NE ID in service forwarding plane. This loopback must be unique globally.

C.Service encapsulation VLAN ID is in range of 17～3000 and it is suggested to start from 101

D.VLAN IDs of nonadjacent link segments can be the same

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第4题

The following scenario relates to questions 1–5.

Adana died on 17 March 2016, and inheritance tax (IHT) of ￡566,000 is payable in respect of her chargeable estate. Under the terms of her will, Adana left her entire estate to her children.

At the date of her death, Adana had the following debts and liabilities:

(1) An outstanding interest-only mortgage of ￡220,000.

(2) Income tax of ￡43,700 payable in respect of the tax year 2015–16.

(3) Legal fees of ￡4,600 incurred by Adana’s sister which Adana had verbally promised to pay.

Adana’s husband had died on 28 May 2006, and only 20% of his inheritance tax nil rate band was used on his death. The nil rate band for the tax year 2006–07 was ￡285,000.

On 22 April 2006, Adana had made a chargeable lifetime transfer of shares valued at ￡500,000 to a trust. Adana paid the lifetime IHT of ￡52,250 arising from this gift. If Adana had not made this gift, her chargeable estate at the time of her death would have been ￡650,000 higher than it otherwise was. This was because of the subsequent increase in the value of the gifted shares.

What is the maximum nil rate band which will have been available when calculating the IHT of ￡566,000 payable in respect of Adana’s chargeable estate？

A.￡325,000

B.￡553,000

C.￡390,000

D.￡585,000

What is the total amount of deductions which would have been permitted in calculating Adana’s chargeable estate for IHT purposes？A.￡263,700

B.￡268,300

C.￡43,700

D.￡220,000

Who will be responsible for paying the IHT of ￡566,000 in respect of Adana’s chargeable estate, and what is the due date for the payment of this liability？A.The beneficiaries of Adana’s estate (her children) on 30 September 2016

B.The beneficiaries of Adana’s estate (her children) on 17 September 2016

C.The personal representatives of Adana’s estate on 30 September 2016

D.The personal representatives of Adana’s estate on 17 September 2016

How much IHT did Adana save by making the chargeable lifetime transfer of ￡500,000 to a trust on 22 April 2006, rather than retaining the gifted investments until her death？A.￡260,000

B.￡207,750

C.￡147,750

D.￡200,000

How much of the IHT payable in respect of Adana’s estate would have been saved if, under the terms of her will, Adana had made specific gifts of ￡400,000 to a trust and ￡200,000 to her grandchildren, instead of leaving her entire estate to her children？A.￡240,000

B.￡160,000

C.￡0

D.￡80,000

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第5题

In the month of September, in Britain, you may see large numbers of birds （1)_____ on roof

In the month of September, in Britain, you may see large numbers of birds (1)_____ on roofs and telegraph wires. These birds are swallows. They are (2)_____ together because, very soon, they will be flying. (3)_____ to much warmer lands, where they will find (4)_____ the small flying insects on which they (5)_____. There are no such insects (6)_____ in Britain during the winter; it is (7)_____ cold for them.

The swallows settle, fly off, swoop, and (8)_____ again. This they do many times, for they are making short (9)_____ flights in order to be fit for the long journey (10)_____ them.

(11)_____ of these migrating birds leave Britain in the autumn. They fly (12)_____ for hundreds of miles (13)_____ they reach the warm lands of Africa. But not all the birds get there, for many of them perish in the stormy weather they meet with (14)_____.

In the spring of the following year they" (15)_____ the long and tiring journey back to Britain.

They return to the identical barn or tree in the (16)_____ district which they had left the (17)_____ autumn. How do these birds find their (18)_____ there and back over such vast distances？ Nobody knows exactly (19)_____, but it has something to do (20)_____ winds and air currents.

A．being perched

B．perched

C．being perching

D．be perched

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第6题

The natives seem to have adopted the mode of living in villages.There is no proportion

to (1)________ size of their houses, however, some (2)________ large and commodious — forty to fifty (3)________ in length and twenty to thirty (4)________ while others of them are mere (5)________ .The entrance is made either at (6)________ end or side, and is an (7)________ hole, so low that one must (8)________ down on one"s hands and knees (9)________ creep in.No light enters the (10)________ but at the opening, and though (11)________ close habitations may afford a comfortable (12)________ in bad weather, they seem poorly (13)________ to the hot climate.However, they (14)________ remarkably clean, and their floors are (15)________ with a large quantity of dried (16)________ over which mats are spread to (17)________ and sleep upon.At one end (18)________ a bench three feet high, (19)________ which their household utensils are placed.These (20)________ principally of gourds, which they use to hold water and food.

1.A.that

B.a

C.the

D.some

2.A.being

B.that

C.since

D.be

3.A.foot

B.foots

C.feet

D.feets

4.A.long

B.wide

C.width

D.wider

5.A.houses

B.buildings

C.construction

D.huts

6.A.one

B.some

C.a

D.that

7.A.oblong

B.enormous

C.airy

D.awful

8.A.come

B.get

C.go

D.act

9.A.yet

B.thus

C.but

D.and

10.A.house

B.building

C.place

D.locality

11.A.so

B.such

C.that

D.some

12.A.return

B.refund

C.rebuke

D.retreat

13.A.adapted

B.accustomed

C.accompanied

D.appropriate

14.A.turn to

B.turn up

C.turn out

D.turn in

15.A.dotted

B.covered

C.made

D.covering

16.A.weeds

B.clothes

C.grass

D.woods

17.A.be

B.sit

C.talk

D.run

18.A.stands

B.finds

C.lies

D.goes

19.A.over

B.on

C.from

D.to

20.A.include

B.contain

C.consist

D.content

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第7题

The Hi Life Co （HL Co) makes sofas. It has recently received a request from a customer to

The Hi Life Co (HL Co) makes sofas. It has recently received a request from a customer to provide a one-off order of sofas, in excess of normal budgeted production. The order would need to be completed within two weeks. The following cost estimate has already been prepared:

The Hi Life Co （HL Co) makes sofas. It has recentl

Notes

1 The fabric is regularly used by HL Co. There are currently 300 m2 in inventory, which cost $17 per m2. The current purchase price of the fabric is $17·50 per m2.

2 This type of wood is regularly used by HL Co and usually costs $8·20 per m2. However, the company’s current supplier’s earliest delivery time for the wood is in three weeks’ time. An alternative supplier could deliver immediately but they would charge $8·50 per m2. HL Co already has 500 m2 in inventory but 480 m2 of this is needed to complete other existing orders in the next two weeks. The remaining 20 m2 is not going to be needed until four weeks’ time.

3 The skilled labour force is employed under permanent contracts of employment under which they must be paid for 40 hours’ per week’s labour, even if their time is idle due to absence of orders. Their rate of pay is $16 per hour, although any overtime is paid at time and a half. In the next two weeks, there is spare capacity of 150 labour hours.

4 There is no spare capacity for semi-skilled workers. They are currently paid $12 per hour or time and a half for overtime. However, a local agency can provide additional semi-skilled workers for $14 per hour.

5 The $3 absorption rate is HL Co’s standard factory overhead absorption rate; $1·50 per hour reflects the cost of the factory supervisor’s salary and the other $1·50 per hour reflects general factory costs. The supervisor is paid an annual salary and is also paid $15 per hour for any overtime he works. He will need to work 20 hours’ overtime if this order is accepted.

6 This is an apportionment of the general administration overheads incurred by HL Co. Required: Prepare, on a relevant cost basis, the lowest cost estimate which could be used as the basis for the quotation. Explain briefly your reasons for including or excluding each of the costs in your estimate.

Required:

Prepare, on a relevant cost basis, the lowest cost estimate which could be used as the basis for the quotation. Explain briefly your reasons for including or excluding each of the costs in your estimate.

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第8题

Here I want to try to give you an answer to the question: what personal qualities are （1)_

Here I want to try to give you an answer to the question: what personal qualities are (1)_____ in a teacher？ Probably no two people would (2)_____ exactly similar lists, but I think the following would be generally (3)_____.

First, the teacher's personality should be pleasantly (4)_____ and attractive. This does not rule out people who are physically (5)_____, or even ugly, because many such have great personal (6)_____. But it does rule out such types as the (7)_____, melancholy, frigid, sarcastic, frustrated, and over bearing: I would say too, that it (8)_____ all of dull or purely negative personality.

Secondly, it is not merely desirable (9)_____ essential for a teacher to have a genuine (10)_____ for sympathy—a capacity to tune (11)_____ to the minds and feelings of other people, especially, to the minds and feelings of children. (12)_____ related with this is the capacity to be (13)—not, indeed, of what is wrong, but of the frailty and immaturity of human nature which (14)_____ people, and again especially children, to make mistakes.

Thirdly, I (15)_____ it essential for a teacher to be both intellectually and morally honest. This does not mean being a saint. It means that he will be aware of his intellectual strength and (16)_____, and will have thought about and decided upon the moral principles by which his life shall be (17)_____. There is no contradiction in my going on to say that a teacher should be a (18)_____ of an actor. That is part of the technique of teaching, which demands that every now and then a teacher should be able to (19)_____ an act—to enliven a lesson, correct a fault, or (20)_____ praise. Children, especially young children, live in a world that is rather larger than life.

A．substantial

B．adorable

C．desirable

D．valuable

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第9题

Why do I want to go to college？ No one has ever asked me11a question. But many times I

Why do I want to go to college？ No one has ever asked me 11 a question. But many times I have asked myself. I have 12 a whole variety of reasons. 13 important reason is that I want to be a better man. Many things make human beings different 14 or better than or even superior to animals. One of the most important things is 15. If I fail to receive higher education, my education 16. As I want to be a fully 17 man, I must get a well-rounded education, which good colleges and universities are supposed to 18. I know one can get educated in many ways, but colleges and universities are 19 the best places to teach me how to educate myself. Only when I am well-educated, will I be a better human being and 20 fit into society.

11、A.quite

B.so

C.such

D.another

12、A.come up with

B.agreed with

C.been fed up with

D.got on well with

13、A.Most

B.The most

C.More

D.Much

14、A.to

B.around

C.between

D.from

15、A.education

B.weather

C.temperature

D.science

16、A.finished

B.don’t finish

C.will not finish

D.has finished

17、A.develop

B.developed

C.developing

D.experience

18、A.improve

B.graduate

C.hear

D.provide

19、A.between

B.among

C.inside

D.outside

20、A.can good

B.may better

C.be able to better

D.able to best

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第10题

The Internet affords anonymity to its users, a blessing to privacy and freedom of speech.

But that very anonymity is also behind the explosion of cyber-crime that has 1 across the Web.

Can privacy be preserved 2 bringing safety and security to a world that seems increasingly 3 ？

Last month, Howard Schmidt, the nation's cyber-czar, offered the federal government a 4 to make the Web a safer place—a "voluntary trusted identity" system that would be the high-tech 5 of a physical key, a fingerprint and a photo ID card, all rolled 6 one. The system might use a smart identity card, or a digital credential 7 to a specific computer, and would authenticate users at a range of online services.

The idea is to 8 a federation of private online identity systems. User could 9 which system to join, and only registered users whose identities have been authenticated could navigate those systems. The approach contrasts with one that would require an Internet driver's license 10 by the government.

Google and Microsoft are among companies that already have these " single sign-on" systems that make it possible for users to 11 just once but use many different services.

12 , the approach would create a " walled garden" in cyberspace, with safe " neighborhoods" and bright "streetlights" to establish a sense of a 13 community.

Mr. Schmidt described it as a "voluntary ecosystem" in which "individuals and organizations can complete online transactions with 14 , trusting the identities of each other and the identities of the infrastructure 15 which the transaction runs. " Still, the administration's plan has 16 privacy rights activists. Some applaud the approach; others are concerned. It seems clear that such a scheme is an initiative push toward what would 17 be a compulsory Internet "drive's license" mentality.

The plan has also been greeted with 18 by some computer security experts, who worry that the "voluntary ecosystem" envisioned by Mr. Schmidt would still leave much of the Internet 19 . They argue that all Internet users should be 20 to register and identify themselves, in the same way that drivers must be licensed to drive on public roads.

【B1】

A．swept

B．skipped

C．walked

D．ridden

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