题目
第1题
reporting information:
·Deferred tax asset of $1,000.
·Deferred tax liability of $5,000.
Based only on this information and the news that the tax rate will decline to 40%, Bao Corporation’s:
A.deferred tax asset will be reduced by $400 and deferred tax liability will be reduced by $2,000.
B.deferred tax liability will be reduced by $1,000 and income tax expense will be reduced by $800.
C.deferred tax asset will be reduced by $200 and income tax expense will be reduced by $1,000.
第2题
After the close of regular trading yesterday, Turner sold a block of 60 million shares to Goldman Sachs & Co. for $ 13.07 per share, or 31 cents below the stock's closing price yesterday. Goldman was said by Wall Street sources to be offering the stock to major investors for $ 13.15.
An outspoken critic of the corporation, Turner remains AOL Time Warner's largest individual shareholder, with 45 million shares, and a member of its board of directors. A spokeswoman for Turner referred questions to AOL Time Warner.
At his peak Turner owned about 130 million shares, but he lost billions of dollars in wealth and grew bitter after the stock plunged following the merger of America Online and Time Warner in January 2001.
Turner, who initially supported the merger, later expressed outrage over revelations that America Online had manipulated its financial results. The Securities and Exchange Commission is investigating AOL, and the corporation has acknowledged discovering tens of millions of dollars of overstated revenue.
Turner resigned as vice chairman earlier this year and has been spending less of his time on AOL Time Warner matters. He stepped down after achieving his goal of pressuring America Online founder Steve Case to resign as the corporation's chairman. Case said he was giving up the post to avoid a braising public battle for reelection at next week's annual meeting.
In the effort to oust Case, Turner teamed up with Gordon Crawford, the senior media portfolio manager at Capital Research & Management, the largest institutional shareholder in AOL Time Warner. Capital Research has indicated it will vote against Case's election to remain on the board of directors next week--a position that analysts said should not affect the outcome. Turner, meanwhile, has said he will support the management slate that includes Case and will make Richard D. Parsons the company's chairman and chief executive.
Turner, a visionary who started Cable News Network, is in the midst of rolling out a new chain of restaurants, Ted's Montana Grill, featuring bison burgers. He recently moved his residence from Georgia to Florida for estate planning purposes and is spending time and money on his independent film company, which lost millions of dollars on a lengthy movie about the Civil War.
From the first three paragraphs, we learn that ______.
A.Goldman has made a profit from this transaction of shares with Turner
B.Turner always expresses his dissatisfaction with the corporation openly
C.Goldman bought the block of shares in order to become a member of the board
D.Turner sold a large portion of his shares to retreat from the media business
第4题
Several massive leakages of customer and employee data this year—from organizations as diverse as Time Warner, the American defense contractor Science Applications International Corp and even the University of California, Berkeley—have left managers hurriedly peering into their intricate IT systems and business processes in search of potential vulnerabilities.
"Data is becoming an asset which needs to be guarded as much as ally other asset", says Haim Mendelson of Stanford University's business school. "The ability to guard customer data is the key to market value, which the board is responsible for on behalf of shareholders". Indeed, just as there is the concept of Generally Accepted Accounting Principles (GAAP), perhaps it is time for GASP. Generally Accepted Security Practices, suggested Eli Norm of New York's Columbia Business School. "Setting the proper investment level for security, redundancy, and recovery is a management issue, not a technical one". He says.
The mystery is that this should come as a surprise to any boss. Surely it should be obvious to the dimmest executive that trust, that most valuable of economic assets, is easily destroyed and hugely expensive to restore—and that few things are more likely to destroy trust than a company letting sensitive personal data get into the wrong hands.
The current state of affairs may have been encouraged—though not justified—by the lack of legal penalty (in America, but not Europe) for data leakage. Until California recently passed a law, American firms did not have to tell anyone, even the victim, when data went astray. That may change fast: lots of proposed data-security legislation is now doing the rounds in Washington, D.C. Meanwhile, the theft of information about some 40 million credit-card accounts in America, disclosed on June 17th, overshadowed a hugely important decision a day earlier by America's Federal Trade Commission (FTC) that puts corporate America on notice that regulators will act if firms fall to provide adequate data security.
The statement "It never rains but it pours" is used to introduce ______.
A.the fierce business competition
B.the feeble boss-board relations
C.the threat from news reports
D.the severity of data leakage
第6题
If the MNC is the original investing corporation,it is known as the parent MNC.()
第7题
第8题
第10题
A.They cannot enter into contracts that bind the corporation
B.They cannot vote to elect the board of directors
C.They cannot take active charge in deciding fundamental changes in the corporation
D.They are considered agents of the corporation
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