题目
A.$272,000 and the EBIT is higher using DDB.
B.$400,000 and the EBIT is lower using DDB.
C.$675,200 and the EBIT is higher using DDB.
第1题
A.Total assets will remain the sam
B.Total assets will increase by $5,000,000.
C.Total assets will decrease by $5,000,000
D.The company's total owners' equity will increas
E.
第2题
A.Expense accounts
B.Raw Materials Inventory
C.Finished Goods Inventory
D.Manufacturing Overhead
第3题
A.Debit to Purchase Discounts Lost.
B.Credit to Purchase Discounts Lost.
C.Debit to Sales Discounts.
D.Credit to Sales Discounts.
第4题
A.$8,960
B.$12,720
C.$13,440
D.$6,800
第5题
A.sells an asset to the issuing corporation, which then proceeds to issue the ABS.
B.is a legal entity used to separate assets used as collateral from those of the company seeking financing through an ABS.
C.acts as an intermediary that purchases an asset from the company issuing an ABS and then resells it to obtain sufficient liquid funds to provide collateral for the ABS.
第6题
level?
1 Understatement of closing inventories.
2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.
3 The inclusion in sales of the proceeds of sale of non-current assets.
4 Increased cost of carriage charges borne by the company on goods sent to customers.
A 3 and 4
B 2 and 4
C 1 and 2
D 1 and 3
第7题
第8题
A、$728,000 building
B、$78,500 land
C、$683,000 building
D、$80,000 land
E、$683,000 building
F、$78,500 land
G、$728,000 building
H、$80,000 land
第9题
SECTION A MINI-LECTURE
Directions: In this section you sill hear a mini-lecture. You will hear the lecture ONCE ONLY. While listening, take notes on the important points. Your notes will not be marked, but you will need them to complete a gap-filling task after the mini-lecture. When the lecture is over, you will be given two minutes to check your notes, and another ten minutes to complete the gap-filling task on ANSWER SHEET ONE. Use the blank sheet for note-taking.
听力原文: Good morning, everyone. First about your second assignment. I'd like to remind you that your second assignment should be in by next Fri day. You can either put it in my pigeon hole, or leave it with the Department's secretary. Now, let's get down to the lecture.
Today, the lecture is on credit, er, or to be more specific, on credit cards. I'm sure you must have heard of some credit cards, like the VI SA card, which is an internationally used card, or the Great Wall card issued by the Bank of China, In order to give a better understanding, we'll discuss it in some detail.
Many businesses, such as department stores, restaurants, hotels and airline companies, use a credit system for selling their products and services. In a credit system, the seller agrees to sell something to the buyer without immediately receiving cash. He receives the goods or ser vices immediately and promises to pay for them later. This buy-now-pay later credit system is quite old.
There are two types of credit cards. One type is issued directly by a store to a customer. Many large department stores issue credit cards to their customers. The store credit card can be used to make purchases only at a particular store. For example, if you have a credit card from Store A, then you can only buy things in that store. Other stores would not accept it. The other kind of credit card is issued by a credit company. Credit cards from credit companies can be used to buy things almost anywhere. If you have a major credit card, you can buy airplane tickets, stay at hotels and eat at restaurant with it. Most large credit companies are connected to large banks. So if you want a credit card from a credit company, you generally have to make an application at a bank. After an applicant receives a credit card, he or she can make purchases using the
card.
The credit company sends the customer a statement of purchases at the end of each month. Generally the customer has to pay 25--50% of their credit hill every month. The customer pays directly to the credit company and the credit company pays to the store or hotel or restaurant.
There are some advantages and some disadvantages to using credit cards. The biggest advantage for the consumer is expressed by the phrase "buy now, pay later". This means that the consumer can purchase what he wants when he wants it. There is no need to save up money in advance. Another advantage of having a credit card is that it protects the owner, ff a credit card is lost or stolen, the owner only has to call the credit company and the credit company will stop the credit card number. No one else can use it. So the owner doesn't have to worry about losing the card. Another advantage of the credit card system is that the consumer receives a record of his or her purchases. Every month the credit customer receives a bill. The bill has a list of all purchases from that month. This makes it easier to remember when and where purchases are made. And another advantage is that credit cards can be used when something unexpected happens. Many kinds of professional people—plumbers, taxidrivers, doctors and dentists—will accept credit cards in an emergency. This is very important if you don't have any cash with you.
However, having said all that, using credit cards has one major disadvantage. That is, consumers tend to overspend their money. They spend more than they make. If a consumer buys a lot of th
第10题
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
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