题目
A.A
B.B
C.C
D.D
第5题
A.one
B.two
C.three
D.four
第6题
Which of the following elements should be recognised in the financial statements of an entity in the manner described?
A.As a non-current liability: a provision for possible hurricane damage to property for a company located in an area which experiences a high incidence of hurricanes
B.In equity: irredeemable preference shares
C.As a trade receivable: an amount of $10,000 due from a customer which has been sold (factored) to a finance company with no recourse to the seller
D.In revenue: the whole of the proceeds from the sale of an item of manufactured plant which has to be maintained by the seller for three years as part of the sale agreement
第7题
A council, among other things, improves communication and spurs improvement of operations. Remember that the secret to success is dialogue—the exchange of ideas and opinions. Focus on problems your customers have. Spell out your goals and objectives.
Each meeting should have a specific objective to accomplish. Determine the meeting's frequency. If you want to implement a strategic plan, an annual meeting may be enough. If you want to focus on operational issues, more meetings may be needed.
A good council will have no more than 12 people, with half of the members from your company and half your customers. It should also have diversity in its membership. Members should serve from one to three years-rotation of membership will ensure the council doesn't become stale.
Find an approximate meeting site, whether it's in-house or off site, where there will be no interruptions. You should pay for all the expenses related to the meeting—remember, the council members are providing your company with a service. Treat them as your guests and your experts.
If you have a fixed beginning and ending time to your meeting, stick to it. When structuring the meeting, remember the 80720 problem-solving rule. Structure the meeting so that 20 percent of the time is spent identifying or discussing a problem and 80 percent of the time is spent designing a solution.
Often it is helpful to have a person act as timekeeper and announce when the agenda time for a particular item has expired. However, during the meeting, be flexible. The facilitator can allow. the group to decide whether to move on to the next item or extend the discussion. As you go along, look to narrow the differences among members and form. a consensus.
As the meeting closes, summarize what was accomplished, checking for agreement and commitment among the members. Make a detailed list of the follow-up items, who has responsibility for each item, and a timeline for completion.
The results from really listening to and learning from your customers in a well-run advisory council can pay huge dividends.
Why does the writer put the suggestion that, advisory councils should be set up______
A.Because they can influence business operations
B.because business improvements depend on communication with them
C.Because they are heavily relied on by prosperous companies
D.Because goals and objectives are set out by them
第8题
Voices have been raised in protest since the beginning, rising in pitch and violence in the nineteenth century during the early stages of the industrial revolution, summoning urgent crowds into the streets any day on the issue of nuclear energy. The principal discoveries in this century, all in all, are the glimpses of the depth of our ignorance about nature. Things that used to seem clear and rational, matters of absolute certainty—Newtonian mechanics, for example—have slipped through our fingers, and we are left with a new set of gigantic puzzles, cosmic uncertainties, ambiguities; some of the laws of physics are amended every few years, some are canceled outright, some undergo revised versions of legislative intent as if they were acts of Congress.
Just thirty years ago we call it a biological revolution when the fantastic geometry of the DNA molecule was exposed to public view and the linear language of genetics was decoded. For a while, things seemed simple and clear, the cell was a neat little machine, a mechanical device ready for taking to pieces and reassembling, like a tiny watch. But just in the last few years it has become almost unbelievably complex, filled with strange parts whose functions are beyond today's imagining.
It is not just that there is more to do; there is everything to do. What lies ahead, or what can lie ahead if the efforts in basic research are continued, is much more than the conquest of human disease or the improvement of agricultural technology or the cultivation of nutrients in the sea. As we learn more about fundamental processes of living things in general we will learn more about ourselves.
What CAN'T be inferred from the 1st paragraph?
A.Scientific experiments in the past three hundred years have produced many valuable items.
B.For three hundred years there have been people holding hostile attitude toward science.
C.For centuries scientific discoveries have been hailed by the human world unanimously.
D.Three hundred years is not long enough to settle back for critical appraisal of the scientific method.
第9题
For example, it is recorded in many history books the people who lived over three thousand years ago ate salted fish. Thousands of years ago in Egypt, salt was used to preserve the dead.
In some periods of history, a person who stole salt was thought to have broken the law. Take the eighteenth century for an example, if a person was caught stealing salt, he would be thrown into prison. History also records that only in England about ten thousand people were put into prison during that century for stealing salt! About one hundred and fifty years ago, in the year 1553, if a man took more than his share of salt, he would be thought to have broken the law and would be seriously punished. The offender' s ear was cut off.
Salt was an important item on the dinner table of a king. It was always placed in front of the king when he sat down to eat. Important guests at the king' s table were seated near the salt. Less important guests were given seats farther away from it.
Thousands of years ago in Egypt, salt was used ______.
A.to punish people who had broken the law
B.to keep dead bodies from decay
C.to keep fish alive
D.to make chemicals
第10题
Taxes are the money that people pay to support their government.There are generally three levels of government in the United States; federal (联邦的 ), state and city; therefore, there are three types of taxes.
Salaried people who earn more than four to five thousand dollars per year must pay a certain part of their salaries to the federal government.The percentage varies for different people.It depends on their salaries.The federal government has a two level income tax; that is, 15 or 28 percent.$17,850 is the cut-off.The tax rate is 15 percent below $17,850 and 28 percent above.
The second tax is for the state government: New York, California, or any of the other forty -eight states; Some states have an income tax similar to that of the federal government.Of course, the percentage for the state tax is lower.Other states have a sales tax, which is a percentage charged to any item which people buy in the state.Some states use income tax and sales tax to raise their revenues(税收 ).The third tax is for the city.This tax comes in two forms: property tax (residents who own a home have to pay taxes on it and excise
tax(货物税 ), which is collected on vehicles in a city.The cities use this money for education, police, public works, etc.
Since Americans pay such high taxes, they often feel that they are working one day each week just to pay their taxes.People always complain about taxes.They often say that the government misuses their tax dollars.They all believe that taxes are too high in this country.
(1).How many kinds of taxes should American pay? ()
A.2
B.3
C.4
D.5.1
(2).How do some states raise their revenues? ()
A.By using income tax
B.By using sales tax
C.By using federal taxes
D.Both A and B
(3).What’s the attitude of Americans to the high taxes? ()
A.They like it
B.They agree with it
C.They complain about it
D.They don’t care
(4).How much money does an American earning $40,000 per year pay to the federal government as income tax? ()
A.28% of this income
B.15% of this income
C.$17850.
D.$ 5000.
(5).What tax does an American have to pay to the city if he owns a car? ()
A.Property tax
B.Excise tax
C.Income tax
D.Sales tax
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