A. mind
B. heart
C. soul
D. spirit
第1题:
The following statements have been made about life cycle costing:
(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle
(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis
(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product
(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage
Which of the above statements is/are correct?
A.(i) and (iii)
B.(iii) only
C.(i) and (iv)
D.(ii) only
All of the statements are false except statement (iii).
第2题:
Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.
Which of the following statements about intra-group profits in consolidated financial statements is/are correct?
(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party
(ii) Eliminating intra-group unrealised profits never affects non-controlling interests
(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iii) only
(i) is the only correct elimination required by IFRS.
第3题:
第4题:
The following information is available for a manufacturing company which produces multiple products:
(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company?
A.All of the above
B.(i), (ii) and (iii) only
C.(i), (iii) and (iv) only
D.(ii) and (iii) only
The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
第5题:
Passage Five
In order to learn a foreign language well, it is necessary to overcome the fear of making mistakes. If the primary goal (目标) of language use is communication (交际), then mistakes are secondary considerations that may be dealt with gradually. On the other hand, students should not ignore their mistakes. The language learner may observe how native speakers express themselves, and how native expressions differ from the way the learner might say them. For example, a Spanish speaker who has been saying "I do it" to express willingness to do something in the immediate future, could, by communicating with native speakers of English, observe that native speakers actually say "I'll do it". The result can serve as a basis for the student to change his way of using the present tense in English. But a student who is unwilling to communicate in the first place would lose this opportunity to learn by trial and error.
52. According to the passage, the present tense in English is ______.
A. not used to express one's readiness to do something in the immediate future
B. used with some verbs but not with others to express future intention
C. basically the same in English as it is in Spanish
D. not the most difficult problem for foreign students
第6题:
非谓语动词形式填空练习: She returned home from the office,only ________ (find) the door open and something missing.