17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash

An analyst has gathered the following information about a company’s capital assets:

As at the end of 2012, the expected remaining life of the assets, in years, is closest to:

A、6

B、17

C、20

The following information is available from a company’s 2012 financial statements:

Note 6: employee costs.

Note 17: retirement benefit obligations

Amounts recognized in the income statement for the year

The pension expense (thousands) reported in 2012 is closest to:

A.$1,525.

B.$2,217.

C.$2,253.

The following information is available from a company’s 2011 financial statements:

Note 6: Employee costs

Note 17: Retirement benefit obligations

Amounts recognized in the income statement for the year

The pension expense (in thousands) reported in 2011 is closest to:

A. $1,525.

B. $2,217.

C. $2,253.

17 Which of the following statements are correct？

(1) All non-current assets must be depreciated.

(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.

(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.

(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

$83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the

company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.

What would the net profit be after adjusting for this error？

A $106,100

B $70,100

C $97,100

D $101,600

ssary. What are they？

W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.

Q: What are they talking about？

(17)

A．The methods of financial statements.

B．The necessity of careful analysis of financial statements

C．The relationship among financial statements.

D．The purpose of financial statements.

of the (1)_____ national railway system. In an industry lacking exciting growth (2)_____, its plan to use real-estate assets in and around train stations (3)_____ is drawing interest.

In a plan dubbed "Station Renaissance" that it (4)_____ in November, JR East said that it would (5)_____ using its commercial spaces for shops and restaurants, extending them to (6)_____ more suitable for the information age. It wants train stations as pick-up (7)_____ for such goods, as books, flowers and groceries purchased (8)_____ the Internet. In a country (9)_____ urbanites depend heavily on trains (10)_____ commuting, about 16 million people a day go to its train stations anyway, the company (11)_____. So, picking up purchases at train stations spare (12)_____ extra travel and missed home deliveries.

JR East already has been using its station (13)_____ stores for this purpose, but it plans to create (14)_____ spaces for the delivery of Internet goods.

The company also plans to introduce (15)_____ cards—known in Japan as IC cards because they use integrated (16)_____ for holding information—(17)_____ train tickets and commuter passes (18)_____ the magnetic ones used today, integrating them into a single pass. This will save the company money, because (19)_____ for IC cards are much less expensive than magnetic systems. Increased use of IC cards should also (20)_____ the space needed for ticket vending.

A．privatized

B．individualized

C．personalized

D．characterized

Bribery may lead to murder. A month ago reporters rushed to the(1)of a crime. At the spot the detective seemed even hardly aware of their(2)as he did his work. He carefully searched for(3)over every inch of the house. After a while, he bent over to pick up a small torn(4)of fabric. Nothing could(5)from his search. The detective(6)that this piece of fabric was(7)from the murderer's clothing during a struggle.

The(8)had been the finance director of a very large computer hardware manufacturer. His wife, a timid woman,(9)everything she knew with the detective, including a hot(10)her husband had with some of the company's top executives at a banquet. There had been a scandal(11)bribery at his company. He was(12)the business of many of the top executives. He had(13)that some people were giving special favors to government officials to get(14). He often questioned their moral(15)and told them that he would accuse them if they were doing something they shouldn't,(16)caused problems for him. His questioning and accusing often left him at(17)with many of the executives. This time it had led to a(18)blow on his head. The detective caught(19)of a crucial clue, a brass button in the corner. It was from a jacket of one of the top executives. Later this executive and the company's president was(20). Of course this is not the end of the story.

Bribery may lead to murder. A month ago reporters rushed to the(1)of a crime. At the spot the detective seemed even hardly aware of their(2)as he did his work. He carefully searched for(3)over every inch of the house. After a while, he bent over to pick up a small torn(4)of fabric. Nothing could(5)from his search. 正确he detective(6)that this piece of fabric was(7)from the murderer's clothing during a struggle.

正确he(8)had been the finance director of a very large computer hardware manufacturer. His wife, a timid woman,(9)everything she knew with the detective, including a hot(10)her husband had with some of the company's top executives at a banquet. 正确here had been a scandal(11)bribery at his company. He was(12)the business of many of the top executives. He had(13)that some people were giving special favors to government officials to get(14). He often questioned their moral(15)and told them that he would accuse them if they were doing something they shouldn't,(16)caused problems for him. His questioning and accusing often left him at(17)with many of the executives. 正确his time it had led to a(18)blow on his head. 正确he detective caught(19)of a crucial clue, a brass button in the corner. It was from a jacket of one of the top executives. Later this executive and the company's president was(20). Of course this is not the end of the story.

r father began the company in the 1960's.he died three years ago. now, the company belongs to susan.susan, (1) , did not have any jobs before becoming head of the company. she just finished the college.the employees(雇员) became (2) ”what does a “short leash”mean？ a leash is a kind of rope. (3) the job. mr. cleveland had been a (4) leader.but susan permitted 5 employees to make their own(6) . oneemployee said, “old mr. cleveland (7) told us what to do. he kept people on a short leash. (8) the company did well.we use a leash (9)our pet dogs. the leash keeps the dog from (10 )away(11) getting into trouble. concerned during susan's first monthskeeping a person on a short leash means keeping him or her (12) close control. the person can't make many decisions forhimself or herself. ms cleveland does not keep her workers on a short leash.(13) , she encourages them to get (14) ways todo business. for example, her secretary proposed(建议) an idea. she said the company should (15) a sum of money as aprize to the best student in the high school (16) the factory. the winner could use the prize money to study at auniversity. ms cleveland (17) the idea. after the prize was announced, (18) who lived in the area of the factory began tobuy (19) of the company's candy. local newspapers wrote about the competition. business (20 ).ms cleveland made her secretary the company's first director of public relations. the former secretary was very pleased.

1. a. but b. yet c. so d. however

2. a. so little b. even less c. even more d. no more

3. a. on b. in c. for d. at

4. a. weak b. strong c. kind d. clever

5. a. no b. a few c. few d. many

6. a. products b. candy c. decisions d. plans

7. a. never b. always c. seldom d. did

8. a. although b. because c. otherwise d. but

9. a. to walk b. to use c. to frighten d. to play

10. a. stepping b. pulling c. running d. jumping

11. a. in b. for c. when d. or

12. a. in b. on c. for d. under

13. a. still b. yet c. instead d. while

14. a. other b. more c. many d. better

15. a. save b. offer c. get d. lend

16. a. belonging to b. far from c. near d. in

17. a. studied b. appreciated c. refused d. changed

18. a. students b. workers c. businessmen d. people

19. a. some b. little c. more d. less

20. a. improved b. failed c. continued d. stopped