首页 > 考试题库

题目内容（请给出正确答案）

[主观题]

Last December 22 a pickup truck slid on an icy bridge over the Elizabeth River near P

ortsmouth,and slammed into the guardrail,where workers were removing scaffolding from a paving project.The impact threw Cornell Taylor,43,more than 70 feet into the frigid water below.Nearby,Joseph G.Brisson,36,was in the wheelhouse of his tugboat.He and his crew were talking about the upcoming holidays when suddenly their chatter was interrupted by an urgent voice:"Man down!"Brisson saw Taylor hit the water."He went down a few times and all I saw was a hand."Realizing there was no time to wait for rescue crews,Brisson took off his shoes and handed his wallet to a co-worker,then jumped feet-first into the 40-degree water.Swimming to Taylor,Brisson helped the disoriented man get his face above water."I told him I was not going to let him go,that if he went,I was going with him."The river current was freezing."I couldn't feel my legs,arms or hands,"Brisson said.He locked his legs around Taylor's waist and kept the injured man float and talking."I told him we were going to be all right,that we were both going to enjoy Christmas."Finally, after about 30 minutes in the water,the men were pulled to safety.Calling himself "a normal Joe,"Brisson says,"I have a family.I thought about that.But I thought about how life is very important,I couldn't let anything happen to him."

问题： What happened to Cornell Taylor()

A、he was thrown to the guardrail

B、he lost control of his truck

C、he was removed from a paving project

D、he was thrown into the cold river

查看答案

如果结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

安装优题宝APP，拍照搜题省时又省心！

更多“Last December 22 a pickup truc…”相关的问题

第1题

●设P（x）：x是金子，Q（x）：x闪光，则命题“没有不闪光的金子”形式化为__（22)__。（22）A．（x）（P（x）∧Q（x））

A.（x）（P（x）∧Q（x））

B.┐（x）（P（x）→┐Q（x））

C.（x）（P（x）→Q（x））

D.┐（x）（P（x）∧Q（x））

点击查看答案

第2题

某土样土工试验成果如下：大于0.075mm累加含量为40%，ωL=27%，ωP=19%，ω=22%， Gs=2.7，γ=18 ，确定土的名称及状态。

某土样土工试验成果如下：大于0.075mm累加含量为40%，ωL=27%，ωP=19%，ω=22%， Gs=2.7，γ=18 ，确定土的名称及状态。

点击查看答案

第3题

A company's trial balance at 31 December 20X3 shows a debit balance of $700,000 o

A.$1 million

B.$2.4 million

C.$1.2 million

D.$3.6 million

点击查看答案

第4题

Analysis of the financial statements of Capricorn at 31 December 20x8 yields the follo

A.3.9%

B.7.6%

C.16.1%

D.7.1%

点击查看答案

第5题

John, CPA, is auditing the financial statements of Company A for the year ended December 3

1, 20×8. The un-audited information of selected financial statements items is as follows:

（Expressed in RMB thousands）

FINANCLAL STATEMENTS ITEMS

20×8

20×7

Sales

64000

48000

Cost of sales

54000

42000

Net profit

30

-20

December 31, 20×8

December 31, 20×7

Inventory

16000

12000

Current assets

60000

50000

Total assets

100000

90000

Current liabilities

20000

18000

Total liabilities

30000

25000

During the audit, John has the following findings:

(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:

Dr. Cash in Bank RMB 5820000

Dr. Financial Expenses RMB 180000

Cr. Notes Receivable RMB 6000000

(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:

Dr. Non-operating Expenses RMB 3000000

Cr. Provisions RMB 3000000

On January 10, 20×9,Company A received a judgment on repaying RMB 2500000

to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:

Dr. Provisions RMB 3000000

Cr. Cash in Bank RMB 2500000

Cr. Non-operating Income RMB 500000

Required:

(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.

(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:

(a)Inventory Turnover Rate in 20×8;

(b)Gross Profit Ratio in 20×8;

(c)After Tax Return on Total Assets in 20×8; and

(d)Current Ratio as at December 31, 20×8

(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.

点击查看答案

第6题

财务报表的时间含义是（)。A.Jan 1st——Dec 31stB.Feb 1st——Nov 31stC.365 daysD.The lunar calen

A.Jan 1st——Dec 31st

B.Feb 1st——Nov 31st

C.365 days

D.The lunar calendar in January 1st to December 31st

点击查看答案

第7题

A company entered into a contract on 1 January 20X5 to build a factory.The total contr

act revenue was $2.8 million.At 31 December 20X5 the contract was certified as 35% complete.Costs incurred during the year were $740,000 and costs to complete are estimated at $1.4 million.$700,000 has been billed to the customer but not yet paid.

What amount will be recognised as a contract asset or liability in respect of this contract in the statement of financial position as at 31 December 20X5().

A、$271,000 contract asset

B、$509,000 contract asset

C、$271,000 contract liability

D、$509,000 contract liability

点击查看答案

第8题

Tea Mill issues ￥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018.

A.Debit to Bond Interest Expense of ￥30,000.

B.Credit to Cash of ￥33,000.

C.Debit to Discount on Bonds Payable of ￥3,000.

D.Debit to Bond Interest Expense of ￥33,000.

点击查看答案

第9题

An elevator company signs the contract with its client on Feb.10, delivers the elevato

r to its client on April 10th, and receives the payment from its client on May 4th. The Revenue of the elevator under accrual basis should be recognized in ().

A、the month of February

B、the month of April

C、the month of May

D、the month of December

点击查看答案

第10题

Thank You, Volunteers!By the end of each year, we'd try to show our appreciation to thos

Thank You, Volunteers!

By the end of each year, we'd try to show our appreciation to those volunteers who have helped to make life more beautiful. Therefore, it’s in December that we tend to think of a way in which we could show our thanks to them. Here are some posts online to thank those who have volunteered to offer all kinds of help.

Potlucks for Staff and Volunteers

(1) I like to hold potlucks at the office and invite volunteers to make them feel like part of the team. The volunteers are asked to bring with them a big appetite. (Posted on 29 December, 2018 by Nazia Anderson)

Giving Cards to Volunteers

This year I sent out thank-you cards to the volunteers. It’s a great way to show our thanks toward the end of the year, and (2) this makes our volunteers know we’re grateful to them for what they’ve done in the busy year. (Posted on 1 December, 2018 by Traci Lato)

Hats Off to Volunteers

Our library volunteers received various baskets of goodies, boxes of chocolates, flowers and plants, etc. The staff wore hats all week and tipped them toward the volunteers as we saw them. The volunteers here seemed to appreciate the silent effort to recognize them. (Posted on 20 December, 2018 by Aimee Hepler)

Afternoon at the Movies

During National Volunteer Week we recognized our volunteers by taking them to the movies. (3) We had our recognition awards program before the movie started, followed by a 15-minute coffee break. The volunteers had a bag of popcorn and a drink waiting for them. They also had their choice of 2 movies. It was very well received and we will do it again next year. (Posted on 23 December, 2018 by Linda Bacon)

Pat on the Back

Here’s a very inexpensive idea that should work for any type of organization. I simply draw around my hand on a piece of paper, print “Here’s a pat on the back for You, Mr. / Ms. for all the hard work and effort you’ve made here”, then copy it onto colored paper. The teens at our community help me cut them out. (Posted on 20 December, 2018 by Wu Qing)

(1)、What is the main idea of this passage？

A、Different ways to show thanks to volunteers.

B、We should to be volunteers.

C、Volunteers are important for us.

(2)、Why is it in December that we tend to think of a way to thank volunteers？

A、Because it is by the end of a year.

B、Because it is the beginning of the year.

C、Because it is important in a year.

(3)、Why does Nazia hold potlucks at the office and invite volunteers？

A、To fulfill her wish to be a volunteer

B、To show thanks to them and make them feel like part of the team.

C、To organise an activity to show the importance of the volunteers.

(4)、What is the purpose for Traci to send out thank-you cards to the volunteers？

A、She wants to tell the people how important the volunteers are.

B、She wants to show her ability to make cards

C、She wants to make the volunteers know people are grateful to them for what they’ve done in the busy year.

(5)、Why does Linda want to do her award program again next year？

A、Because it is fresh and interesting.

B、Because she likes.

C、Because it seems to be well received.

点击查看答案

长沙概率教育科技有限公司版权所有 ©2024

湘ICP备20014581号湘公安备案43019002002117号营业执照

违法和不良信息举报电话：400-118-7898

举报/反馈/投诉邮箱：deng＃ujigu.com（请将＃替换成@）