Had Paul received six more votes in the last election, he __________ our chairman now
A.would be
B.must have been
C.has been
D.were
A.would be
B.must have been
C.has been
D.were
__________,the police would have caught the criminal earlier.
A.Had they received the clue in time
B.If they received the clue in time
C.They had received the clue in time
D.Did they receive the clue in time
What was the purpose of the intelligence test designed by Alfred Binet in 1905?
A.To select, top students.
B.To know who had received ordinary schooling.
C.To put students in a right order.
D.To make sure who required particular treatment.
(b) During the inventory count on 31 December, some goods which had cost $80,000 were found to be damaged.
In February 2005 the damaged goods were sold for $85,000 by an agent who received a 10% commission out
of the sale proceeds. (2 marks)
Required:
Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which
justifies your answer in each case.
NOTE: The mark allocation is shown against each of the three matters.
Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.
Which of the following could account fully for the difference?
A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.
One day, after telling Mr. White a long story of his troubles, Tom asked for five pounds.
Mr. White had heard this sort of thing before, but he listened patiently to the end. Then he said, "I understand your difficulties, Tom. I' d like to help you. But I' m not going to give you five pounds this time. I'll lend you the money, and you can pay me off next time you see me."
Tom took the money, but he never appeared again.
Tom was now in difficulties because he ______.
A.worked in a city office and was poorly paid
B.was poorly paid and had a large family to support
C.was poorly paid and always spent money carelessly
D.was out of work and had a large family to support
A.had no children
B.was a strange man
C.was very fond of children
D.wanted people to know how rich he was
(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,
the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goods
to a foreign customer for 4 million euros on 31 July 2006 and it received payment for the goods in euros on
31 October 2006. Additionally Misson had purchased an investment property on 1 November 2005 for
28 million euros. At 31 October 2006, the investment property had a fair value of 24 million euros. The company
uses the fair value model in accounting for investment properties.
Misson would like advice on how to treat these transactions in the financial statements for the year ended 31
October 2006. (7 marks)
Required:
Discuss the accounting treatment of the above transactions in accordance with the advice required by the
directors.
(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
A.International Banking Policies
B.The History of Monetary Exchange
C.The Development of Paper Currencies
D.Current Problems in the Economy
Which of the following is the best title for this passage?
A.Sioux Signatures.
B.Unusual Sioux Names.
C.How the Sioux were Named.
D.Sioux Language and Customs.
根据以下材料回答第 36~40 题:
Passage TwoDuring the Christmas shopping rush in London, the interesting story was reported of a tramp (流浪者)who, apparently though no fault of his own, found himself locked in a well-known chain store late on Christmas Eve. No doubt the store was crowded with last-minute Christmas shoppers and the staff were dead beat and longing to get home. Probably all the proper security checks were made before the store was locked and they left to enjoy the three-day holiday untroubled by customers desperate to get last-minute Christmas presents.
However ridiculous that may be, our tramp found himself alone in the store and decided to make the best of it .There was food , drink ,bedding and camping equipment, of which he made good use. There must also have been television sets and radios. Though it was not reported if he took advantage of these facilities, when the shop reopened he was discovered in bed with a large number of empty bottles beside him. He seems to have been a man of good humor as indeed tramps very commonly are.
Everyone else was enjoying Christmas, so he saw no good reason why he should not do the same. He yielded himself cheerfully, and was taken by the police. Perhaps he had had a better Christmas than usual . He was sent to prison for seven days. The judge awarded no compensation (赔偿)to the chain store for the food and drink our tramp had consumed. They had , in his opinion, already received valuable free publicity from the story revealed in the newspaper and one television. Perhaps the judge had had a good Christmas, too.
第 36 题 The tramp was locked in the store_________.
A.for 7 days
B.on purpose
C.by accident
D.for security reasons