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单选题The offer is firm subject ____ before October 1.A for your reply reaches us B for your reply reaching us C to our receiving your reply D to your reply reaching us

题目
单选题
The offer is firm subject ____ before October 1.
A

for your reply reaches us    

B

for your reply reaching us    

C

to our receiving your reply  

D

to your reply reaching us

相似考题

1.We make you the following offer subject to the goods( ) .A.to be unsoldB.unsoldC.are unsoldD.being unsold

2.(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended31 October 2008. In the last year, several investment properties have been purchased to utilise surplus fundsand to provide rental income. The properties have been revalued at the year end in accordance with IAS 40Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, andthe total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to providethe fair value for each property.Required:(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on theirwork, and explain the reason for the enquiries; (7 marks)

3.4 You are a senior manager in Becker & Co, a firm of Chartered Certified Accountants offering audit and assuranceservices mainly to large, privately owned companies. The firm has suffered from increased competition, due to twonew firms of accountants setting up in the same town. Several audit clients have moved to the new firms, leading toloss of revenue, and an over staffed audit department. Bob McEnroe, one of the partners of Becker & Co, has askedyou to consider how the firm could react to this situation. Several possibilities have been raised for your consideration:1. Murray Co, a manufacturer of electronic equipment, is one of Becker & Co’s audit clients. You are aware that thecompany has recently designed a new product, which market research indicates is likely to be very successful.The development of the product has been a huge drain on cash resources. The managing director of Murray Cohas written to the audit engagement partner to see if Becker & Co would be interested in making an investmentin the new product. It has been suggested that Becker & Co could provide finance for the completion of thedevelopment and the marketing of the product. The finance would be in the form. of convertible debentures.Alternatively, a joint venture company in which control is shared between Murray Co and Becker & Co could beestablished to manufacture, market and distribute the new product.2. Becker & Co is considering expanding the provision of non-audit services. Ingrid Sharapova, a senior manager inBecker & Co, has suggested that the firm could offer a recruitment advisory service to clients, specialising in therecruitment of finance professionals. Becker & Co would charge a fee for this service based on the salary of theemployee recruited. Ingrid Sharapova worked as a recruitment consultant for a year before deciding to train asan accountant.3. Several audit clients are experiencing staff shortages, and it has been suggested that temporary staff assignmentscould be offered. It is envisaged that a number of audit managers or seniors could be seconded to clients forperiods not exceeding six months, after which time they would return to Becker & Co.Required:Identify and explain the ethical and practice management implications in respect of:(a) A business arrangement with Murray Co. (7 marks)

4.Additionally the directors wish to know how the provision for deferred taxation would be calculated in the followingsituations under IAS12 ‘Income Taxes’:(i) On 1 November 2003, the company had granted ten million share options worth $40 million subject to a twoyear vesting period. Local tax law allows a tax deduction at the exercise date of the intrinsic value of the options.The intrinsic value of the ten million share options at 31 October 2004 was $16 million and at 31 October 2005was $46 million. The increase in the share price in the year to 31 October 2005 could not be foreseen at31 October 2004. The options were exercised at 31 October 2005. The directors are unsure how to accountfor deferred taxation on this transaction for the years ended 31 October 2004 and 31 October 2005.(ii) Panel is leasing plant under a finance lease over a five year period. The asset was recorded at the present valueof the minimum lease payments of $12 million at the inception of the lease which was 1 November 2004. Theasset is depreciated on a straight line basis over the five years and has no residual value. The annual leasepayments are $3 million payable in arrears on 31 October and the effective interest rate is 8% per annum. Thedirectors have not leased an asset under a finance lease before and are unsure as to its treatment for deferredtaxation. The company can claim a tax deduction for the annual rental payment as the finance lease does notqualify for tax relief.(iii) A wholly owned overseas subsidiary, Pins, a limited liability company, sold goods costing $7 million to Panel on1 September 2005, and these goods had not been sold by Panel before the year end. Panel had paid $9 millionfor these goods. The directors do not understand how this transaction should be dealt with in the financialstatements of the subsidiary and the group for taxation purposes. Pins pays tax locally at 30%.(iv) Nails, a limited liability company, is a wholly owned subsidiary of Panel, and is a cash generating unit in its ownright. The value of the property, plant and equipment of Nails at 31 October 2005 was $6 million and purchasedgoodwill was $1 million before any impairment loss. The company had no other assets or liabilities. Animpairment loss of $1·8 million had occurred at 31 October 2005. The tax base of the property, plant andequipment of Nails was $4 million as at 31 October 2005. The directors wish to know how the impairment losswill affect the deferred tax provision for the year. Impairment losses are not an allowable expense for taxationpurposes.Assume a tax rate of 30%.Required:(b) Discuss, with suitable computations, how the situations (i) to (iv) above will impact on the accounting fordeferred tax under IAS12 ‘Income Taxes’ in the group financial statements of Panel. (16 marks)(The situations in (i) to (iv) above carry equal marks)

参考答案和解析
正确答案： A
解析： 暂无解析
更多“The offer is firm subject ____ before October 1.”相关问题

  • 第1题：

    1．—When is your birthday?

    —It ’s_________ ．

    A． october 7th

    B． may，5th

    C． September 2nd

    D． January 8


    正确答案：C
    1．C【解析】首先，月份的首字母必须大写，这样选项A、B就可以排除。其次，日期应用序数词表达，这样又可以排除选项D．正确答案是C．

  • 第2题：

    听力原文：Although the said company is a sun-rising firm, its accounting management should be improved before the loan is extended to it.

    (9)

    A．The company is a sun-rising firm so it is worthwhile to extend the loan.

    B．The company has some accounting problems, some improvement is needed.

    C．The company is short of funds because it is sun-rising.

    D．The company has some accounting problems because it is sun-rising.


    正确答案：B
    解析：单句意思为“尽管我们谈及的企业是成长性企业，但是在我们贷款给对方之前，它应该要完善它的财务会计管理。”

  • 第3题：

    We must stress that this offer is firm for three days only because of the heavy demand () the limited supplies of this velvet in stock.

    A、for

    B、on

    C、of

    D、in


    参考答案：A

  • 第4题：

    We are making you the following offer, subject()your acceptance()us before April 20.

    A、to⋯reach

    B、with⋯reaching

    C、to⋯reaching

    D、to⋯arrive


    参考答案：C

  • 第5题：

    This offer is()your acceptance by E－mail on or before March 15.

    A、effective of

    B、effective for

    C、effective to

    D、effectively for


    参考答案：B

  • 第6题：

    By the end of October they ________ (hit) the year’s target.


    参考答案：will have hit

  • 第7题：

    A __________of the subject’s structure and its relationship to other subjects should be acquired before the literature is approached.

    A. grasp
    B. grab
    C. grip
    D. snatch

    答案：A
    解析：
    考查词义辨析。grasp 理解，领会；抓住；grab 攫取；霸占；grip 紧握；强烈地影响；snatch 夺取。根据句意，这里是指对一门学科结构的理解和掌握，故用grasp。

  • 第8题：

    The offer is firm subject ____ before October 1.

    • A、for your reply reaches us    
    • B、for your reply reaching us    
    • C、to our receiving your reply  
    • D、to your reply reaching us

    正确答案:D

  • 第9题：

    翻译：Now that we have already made an inquiry on your articles, will you please make an offer before the end of this month?


    正确答案: 由于我们公司已经有个关于你们商品的询价，贵司能否在月底前提供下报价？

  • 第10题：

    问答题
    翻译：This offer is firm for 5 days.

    正确答案： 此报价有效期为5天。
    解析： 暂无解析

  • 第11题：

    单选题
    The primary purpose of the passage is to _____.
    A

    discuss the importance of Griffith to the development of the cinema

    B

    document Griffith’s impact on the choice of subject matter in American films

    C

    deplore the state of American cinema before the advent of Griffith

    D

    analyze the changes in the cinema wrought by the introduction of the multi-reel film


    正确答案： B
    解析：
    通读文章可知，作者主要介绍了David W. Griffith对于电影事业的发展做出的贡献，包括电影拍摄，剪辑以及电影题材的选择等方面，B项和D项只涉及了其中的一个方面，不够全面，C项在文中没有提及，只有A项准确概括出了文章的主要目的。

  • 第12题：

    问答题
    翻译：Now that we have already made an inquiry on your articles, will you please make an offer before the end of this month?

    正确答案： 由于我们公司已经有个关于你们商品的询价，贵司能否在月底前提供下报价？
    解析： 暂无解析

  • 第13题：

    We shall glad to receive your offer for walnut meat, shipment, during September/October for transshipment at Hongkong.()


    正确答案：错

  • 第14题：

    We offer firm CIF, Lagos shipment()30 days, subject to your reply here ()10 a.m., our time.

    A、within,within

    B、for,by

    C、during,by

    D、in,untill


    参考答案：B

  • 第15题：

    This offer is valid, subject()before November 25.

    A、to your reply arriving at us

    B、for your reply reaching us

    C、to our receiving your reply

    D、for your reply reaches us


    参考答案：C

  • 第16题：

    Could you make us a firm offer()3,000 metric tons()fertilizer.

    A、for⋯of

    B、on⋯in

    C、of⋯for

    D、for⋯for


    参考答案：A

  • 第17题：

    “When were you born?” “I was born ________.”

    A.on October twelveth nineteen sixty-five

    B.on October the twelfth nineteen sixty-five

    C.in nineteen sixty-five October twelveth

    D.in nineteen sixty-five October twelfth


    参考答案：B

  • 第18题：

    You seem to take a keener interest in the subject（ ）ever been shown before.

    A.than has
    B.than have
    C.that has
    D.which had

    答案：A
    解析：
    该题考查句子结构.根据题干中的keener可知答案为A、B选项，同时由于than后省略了主语interest，故答案为A。该句中than引导的无主语从句相当于关系代词as引导的定语从句，因此该句可改为：You seem to take a keener interest in the subject,as has ever been shown before.

  • 第19题：

    A ____________of the subject's structure and its relationship to other subjects should be acquired before the literature is approached.

    A.grip
    B.grasp
    C.grab
    D.snatch

    答案：B
    解析：
    本题考查形近词辨析。题目意为“在查阅文献之前，应先掌握该学科的结构及其与其他学科的关系。”A选项“紧握，控制”，B选项“ 掌握，理解”，C选项“抢先，抢夺”，D选项“迅速地拉扯”，a grasp of 为固定搭配，意为“对……理解”，结合题意，选项B符合题意。
    　　

  • 第20题：

    翻译：This offer will remain effective for another 10 days from June 1.


    正确答案: 该报盘从1月1日起10天内有效。

  • 第21题：

    翻译：This offer is firm for 5 days.


    正确答案: 此报价有效期为5天。

  • 第22题：

    单选题
    A

    Her subject’s home.

    B

    Her subject’s social status.

    C

    Her subject’s personality.

    D

    Her subject’s appearance.


    正确答案： C
    解析：
    [考点]细节题。录音提到“She, like a portrait painter, was interested in capturing her subject’s personality.”她擅于捕捉主人公的个性，这是她与众不同的地方。

  • 第23题：

    问答题
    翻译：This offer will remain effective for another 10 days from June 1.

    正确答案： 该报盘从1月1日起10天内有效。
    解析： 暂无解析

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