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To reduce the()loss during the change, we must make sure we have the necessary skills.

A.productivity

B.producing

C.produced

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更多“To reduce the()loss during the…”相关的问题
第1题
The bank's request for loan security is ______.A.to make the loan more profitableB.to make

The bank's request for loan security is ______.

A.to make the loan more profitable

B.to make the loan more diversified

C.to reduce the loss in case of default

D.to guard against deterioration of loan collateral

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第2题
Climate disruption, biodiversity loss and pollution threaten lives, jobs and health. I
ts time to re-evaluate and reset our relationship with nature. Solutions are available, affordable, practical and realistic. We can provide renewable energy and sustainable food systems for all. We can reduce emissions and use nature-based solutions to help us build a more resilient, carbon-neutral world.

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第3题
What is the important function of" the foreign exchange market mentioned in the passage?A.

What is the important function of" the foreign exchange market mentioned in the passage?

A.Its main function is to reduce the risk of fluctuating exchange rates or a change in the parity of currencies.

B.The foreign exchange market can protect the traders against loss through exchange rate fluctuations.

C.The foreign exchange market is the mechanism through which foreign currencies are traded.

D.The important function of the foreign exchange market is to uniform. the currency being traded and circulate the knowledge of price changes.

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第4题
Large animals that inhabit the desert have evolved a number of adaptations for reducing th
e effects of extreme heat. One adaptation is to be light in color, and to reflect rather than absorb the Sun's rays. Desert mammals also depart from the normal mammalian practice of maintaining a constant body temperature. Instead of trying to keep down the body temperature deep inside the body, which would involve the expenditure of water and energy, desert mammals allow their temperatures to rise to what would normally be fever height, and temperatures as high as 46 degrees Celsius have been measured in Grant's gazelles. The overheated body then cools down during the cold desert night, and indeed the temperature may fall unusually low by dawn, as low as 34 degrees Celsius in the camel. This is an advantage since the heat of the first few hours of daylight is absorbed in warming up the body, and an excessive buildup of heat does not begin until well into the day.

Another strategy of large desert animals is to tolerate the loss of body water to a point that would be fatal for non-adapted animals. The camel can lose up to 30 percent of its body weight as water without harm to itself, whereas human beings die after losing only 12 to 13 percent of their body weight. An equally important adaptation is the ability to replenish (Sheik) this water loss at one drink. Desert animals can drink huge volumes in a short time, and camels have been known to imbibe (吸收) over 100 liters in a few minutes. A very dehydrated person, on the other hand, cannot drink enough water to rehydrate at one session, because the human stomach is not sufficiently big and because a too rapid dilution of the body fluids causes death from water intoxication. The tolerance of water loss is of obvious advantage in the desert, as animals do not have to remain near a water hole but can obtain food from grazing sparse pastures. Desert-adapted mammals have the further ability to feed normally when extremely dehydrated, it is a common experience in people that appetite is lost even under conditions of moderate thirst.

What is the passage mainly about?

A.Animals developed different strategies to survive.

B.Large animals can take strategies to reduce the effect of extreme heat.

C.Animals can tolerate the loss of body water.

D.A very dehydrated person can drink enough water to rehydrate.

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第5题
The publication of IFRS 9, Financial Instruments, represents the completion of the first s
tage of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard. The new standard purports to enhance the ability of investors and other users of financial information to understand the accounting of financial assets and reduces complexity.

Required:

(a) (i) Discuss the approach taken by IFRS 9 in measuring and classifying financial assets and the main effect that IFRS 9 will have on accounting for financial assets. (11 marks)

(ii) Grainger, a public limited company, has decided to adopt IFRS 9 prior to January 2012 and has decided to restate comparative information under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. The entity has an investment in a financial asset which was carried at amortised cost under IAS 39 but will be valued at fair value through profit and loss (FVTPL) under IFRS 9. The carrying value of the assets was $105,000 on 30 April 2010 and $110,400 on 30 April 2011. The fair value of the asset was $106,500 on 30 April 2010 and $111,000 on 30 April 2011. Grainger has determined that the asset will be valued at FVTPL at 30 April 2011.

Required:

Discuss how the financial asset will be accounted for in the financial statements of Grainger in the year ended 30 April 2011. (4 marks)

(b) Recently, criticisms have been made against the current IFRS impairment model for financial assets (the incurred loss model). The issue with the incurred loss model is that impairment losses (and resulting write-downs in the reported value of financial assets) can only be recognised when there is evidence that they exist and have been incurred. Reporting entities are not allowed currently to consider the effects of expected losses. There is a view that earlier recognition of loan losses could potentially reduce the problems incurred in a credit crisis.

Grainger has a portfolio of loans of $5 million which was initially recognised on 1 May 2010. The loans mature in 10 years and carry an interest rate of 16%. Grainger estimates that no loans will default in the first two years, but from the third year onwards, loans will default at an annual rate of about 9%. If the loans default as expected, the rate of return from the portfolio will be approximately 9·07%. The number of loans are fixed without any new lending or any other impairment provisions.

Required:

(i) Discuss briefly the issues related to considering the effects of expected losses in dealing with impairment of financial assets. (4 marks)

(ii) Calculate the impact on the financial statements up to the year ended 30 April 2013 if Grainger anticipated the expected losses on the loan portfolio in year three. (4 marks)

Professional marks will be awarded in question 4 for clarity and quality of discussion. (2 marks)

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第6题
D This is not a diet (减肥食谱) or a hard ~exercise program. Nobody can stick to those for

D

This is not a diet (减肥食谱) or a hard ~exercise program. Nobody can stick to those for long. Instead, it's a simple way to make weight loss a natural part of the life you already live. And guess what? It's fun! You don't have to give up the foods you love or do regular exercises. It's about balancing calories(平衡卡路里) in tiny ways that add up to big benefits (好处). You just use some tricks the "naturally thin" people do. Pick the ones you like, stick with them, and you'll lose weight and be strong!

Talk it UP Every time you pick Up the phone, stand up and walk around. Heavy people sit on average two and h half hours more every day than thin people, according to astudy.

Get face time We use e-mailso much that we've forgotten what our colleagues look like.

Pick a colleague or two who sit farthest from you: and deliver 10 of those daily messages in person. And go out of your way: go to a bathroom ora copy machine on another floor and take the stairs, of course.

Think about your drink Consider beer or wine instead of a frozen drink: A glass of regular beer has 140 calories and a serving of wine has 126 calories, while a strawberry daiquiri has about 300 and a margarita 340.

Reduce a total of 100 calories each day and you'll be able to lose about 10 pounds in a year. This is really not difficult to do.

47. What is mainly talked about in the passage?

A. How to do exercises daily.

B. How to lose weight easily.

C. How to work comfortably.

D: How to eat and drink regularly.

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第7题
When Biggo Manufacturing (a public listed company) needed to build an extension to its fac

When Biggo Manufacturing (a public listed company) needed to build an extension to its factory, it obtained planning permission to build it on an adjacent field. The local government authority was keen to attract the new jobs that would go with the expansion and so granted the permission despite the objections of a number of residents, who were concerned that the new factory extension would mean the loss of a children’s play area.

When the board of Biggo met after the building approval had been given, the chief executive read out a letter from Albert Doo, leader of the local government authority, saying that although permission to build had been given, the company should consider making a sizeable contribution towards creating a new children’s play area in a nearby location. Mr Doo said that Biggo ‘should recognise its social responsibility’. He said that the company should consider itself a citizen of society and should, accordingly, ‘recognise its responsibilities as well as its legal rights’.

One of Biggo’s directors, Robert Tens, said he thought the request was entirely reasonable given the displacement of the play area. He also said that they could use the donation strategically to help cultivate the company’s reputation locally to help in future recruitment. It might also, he said, help to reduce resistance to any future expansion the company might need to make.

Margaret Heggs, in contrast, argued that the company should not make the donation as it was likely that company profits would be low in the current year. She said that the acquisition of the land and the gaining of planning permission were done through the normal legal channels and so the company had no further contractual or ethical duties to the local government, nor to the local community. She said that Biggo provided local employment and produced excellent products and so it was unreasonable for the request for a donation to have been made. ‘This board is accountable to the shareholders of Biggo and not to the local community or the local government authority’, she said.

Required:

(a) Explain the meaning of ‘rights’ and ‘responsibilities’ in the context of Biggo and describe how these terms are interpreted at the two ends of the Gray, Owen & Adams ‘continuum’. (10 marks)

(b) Justify, using evidence from the case, which of Gray, Owen & Adams’s positions are best described by the comments made by Robert Tens and also Margaret Heggs. (6 marks)

(c) Define ‘social responsibility’ as used by Albert Doo. Contrast how short and long-term shareholder interest perspectives may affect Biggo’s attitude to the requested contribution for the children’s play area. (9 marks)

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第8题
Organic agriculture is a relatively untapped resource for feeding the Earth's popu
lation,especially inthe face of climate change and other global challenges. That's the conclusion I reached in reviewing40 years of science comparing the long-term prospects of organic and conventional farming.

The review study,"Organic Agriculture in the 21st Century,”is featured as the cover story for theFebruary issue of the journal Nature Plants. It is the first to compare organic and conventional agricultureacross the main goals of sustainability identified by the National Academy of Sciences: productivity,economics,and environment.

Critics have long argued that organic agriculture is inefficient,requiring more land to yield the sameamount of food. It's true that organic farming produces lower yields,averaging 10 to 20 percent less thanconventional. Advocates contend that the environmental advantages of organic agriculture far outweighthe lower yields,and that increasing research and breeding resources for organic systems would reduce theyield gap.Sometimes excluded from these arguments is the fact that we already produce enough food tomore than feed the world's 7.4 billion people but do not provide adequate access to all individuals

In some cases,organic yields can be higher than conventional. For example,in severe droughtconditions,which are expected to increase with climate change in many areas,organic farms can produceas good,if not better,yields because of the higher water-holding capacity of organically farmed soils.

What science does tell us is that mainstream conventional farming systems have provided growingsupplies of food and other products but often at the expense of other sustainability goals.

Conventional agriculture may produce more food,but it often comes at a cost to the environment.Biodiversity loss,environmental degradation,and severe impacts on ecosystem services have not onlyaccompanied conventional farming systems but have often extended well beyond their field boundaries.With organic agriculture,environmental costs tend to be lower and the benefits greater.

Overall,organic farms tend to store more soil carbon,have better soil quality, and reduce soil erosioncompared to their conventional counterparts. Organic agriculture also creates less soil and water pollutionand lower greenhouse gas emissions. And it's more energy-efficient because it doesn't rely on syntheticfertilizers or pesticides.

Organic agriculture is also associated with greater biodiversity of plants,animals,insects andmicroorganisms as well as genetic diversity. Biodiversity increases the services that nature provides andimproves the ability of farming systems to adapt to changing conditions.

Despite lower yields,organic agriculture is more profitable for farmers because consumers are willingto pay more.Higher prices,called price premiums,can be justified as a way to compensate farmers forproviding ecosystem services and avoiding environmental damage or external costs.

51. What do we learn from the conclusion of the author's review study?

A)More resources should be tapped for feeding the world's population.

B)Organic farming may be exploited to solve the global food problem.

C)The long-term prospects of organic farming are yet to be explored.

D) Organic farming is at least as promising as conventional farming.

52. What is the critics' argument against organic farming?

A)It cannot meet the need for food.

B) It cannot increase farm yields.

C )It is not really practical.

D) It is not that productive.

53. What does the author think should be taken into account in arguing about organic farming?

A)Growth in world population.

B)Deterioration in soil fertility.

C) Inequality in food distribution.

D)Advance in farming technology.

54. What does science tell us about conventional farming?

A) It will not be able to meet global food demand.

B)It is not conducive to sustainable development.

C) It will eventually give way to organic farming.

D) It is going mainstream throughout the world.

55. Why does the author think higher prices of organic farm produce are justifiable?

A)They give farmers going organic a big competitive edge.

B)They motivate farmers to upgrade farming technology.

C) Organic farming costs more than conventional farming.

D)Organic farming does long-term good to the ecosystem.

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第9题
Houyi cried for the loss of his wife.()
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第10题
3R原则具体指的是()。

A.reduce

B.reuse

C.recycle

D.refine

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第11题
请点此处听音频()

A.Papers focusing on the treatment of hearing loss

B.How to make appointments with the doctors

C.The reasons why animals also suffer from hearing loss

D.hemical substances which can lead to hearing loss

E.我不确定

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