题目内容
（请给出正确答案）
This book costs ______ that one.
A．twice more
B．twice more as
C．two times more as
D．twice as much as
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更多“This book costs ______ that on…”相关的问题
Print publications have lots of advantages. Paper is pleasant to handle, easy to read, and very portable: you can read it almost anywhere. On the other hand, print has its weaknesses. Paper is expensive, and articles are often cut to fit the space available, printing and distributing paper is expensive and takes time. Printed materials are expensive to store and almost impossible to search. Electronic publishing offers solutions to all these problems.
Suppose a publisher makes the electronic copy of a newspaper or magazine available from the net, perhaps on the Internets World Wide Web. No paper is used and disc space is cheap, so internet publishing costs very little. Articles don' t have to be cut (though there is of course a limit to the amount people are willing to read on line). Internet publishing is fast, and readers can access material as soon as it becomes available: within minutes, instead of the next day, next week or next month. Internet publishing goes beyond geographical boundaries: the humblest local paper can be read everywhere form. New York to London to Delhi to Tokyo, Delivery costs are low because there are no newsagents to pay, and no postal charges: readers pick up the bills for their on-line sessions, also, computer-based publications are simple to store (on disc) and every word can be, searched electronically.
At the moment, newspapers and magazines, TV and radio stations, news agencies and book publishers are making content freely available on the Web because they are competing for "mind share". Perhaps they want to find out if they can attract and hold an audience on line, or perhaps they are afraid of missing out because "everyone else is doing it." But don' t count on things staying that way. Publishers are not in business to lose money.
What does the author probably foresee？
A．Readers will have more accesses.
B．Books and newspapers will be kept as computer files.
C．It will not make any sense to keep the printed versions.
D．Electronic publications will replace printed ones.
阅读下面的句子，根据文章内容进行判断，正确写“T”错误写“F”
Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.
(1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.
(2)Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.
(3)Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow.
(4)Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
(5)Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.
(6)Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.
(7)Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
() 21. Accounting mistakes cannot be avoided.
() 22. With a lot of credit sales, your company may have no cash at hand.
() 23. It is recommended not to pay bills too soon.
() 24. Business money and personal money can be mixed up.
() 25. Try your best to know your costs before you set product or service prices.
(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)
Advertising costs are not in reasonable ______ to the total cost of the product.
A．proportion
B．connection
C．reaction
D．relation
The following costs have arisen in relation to the production of a product:
(i) Planning and concept design costs
(ii) Testing costs
(iii) Production costs
(iv) Distribution and customer service costs
In calculating the life cycle costs of a product, which of the above items would be included？
A.(iii) only
B.(i), (ii) and (iii) only
C.(i), (ii) and (iv) only
D.All of the above
B.The unplanned delivery costs are to be distributed prorated to calculated invoice items
C.The unplanned delivery costs can be posted by rules defined within a BAdI
D.The unplanned delivery costs are to be posted to a price difference account
E.The unplanned delivery costs are to be posted to separate G/L accounts
Organization costs are belong to assets.
A．Right
B．Wrong
C．Doesn't say
