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A company has decided to change its depreciation method to better reflect the pattern of u

se of its equipment.

Which of the following correctly reflects what this change represents and how it should be applied？

A.It is a change of accounting policy and must be applied prospectively

B.It is a change of accounting policy and must be applied retrospectively

C.It is a change of accounting estimate and must be applied retrospectively

D.It is a change of accounting estimate and must be applied prospectively

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更多“A company has decided to chang…”相关的问题

第1题

What is the short-coming of the concept？A．The accountant has to restate the assets and lia

What is the short-coming of the concept？

A．The accountant has to restate the assets and liabilities on the balance sheet.

B．It is difficult to compare the balance sheets of different companies.

C．The balance sheet can not reflect the precise worth of the assets and liabilities.

D．Another company will not decide whether to buy the piece of land.

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第2题

The Fruit Company （F Co) currently grows fruit which customers pick themselves from the fi

The Fruit Company (F Co) currently grows fruit which customers pick themselves from the fields before paying. F Co is concerned that a large number of customers are eating some of the fruit whilst picking it and are therefore not paying for all of it. As a result, it has to decide whether to hire staff to pick and package the fruit instead. The following values and costs have been identified:

(i) The total sales value of the fruit currently picked and paid for by customers

(ii) The cost of growing the fruit

(iii) The cost of hiring staff to pick and package the fruit

(iv) The total sales value of the fruit if it is picked and packaged by staff instead

Which of the above are relevant to the decision？

A.All of the above

B.(ii), (iii) and (iv) only

C.(i), (ii) and (iv) only

D.(i), (iii) and (iv) only

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第3题

Hamid is a system administrator for a Linux network.He has been asked to decide which

type of back up schemes his company should use for the mission critical servers.The servers are used heavily all day.He recommends performing one full back up weekly and differential backups daily.Which of the following choices best describes why Hamid did not recommend a daily full backup？()

A.Although full backups are more thorough but they take more time to perform. and slow down other system services.

B.Incremental backups take less time to load than full back ups.

C.Incremental backups offer better data recovery rates than full backups.

D.Linux does not accommodate full backups daily.

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第4题

Recruiting（招募) the right candidate to fill a vacancy can be a difficult and costly task.

Recruiting(招募) the right candidate to fill a vacancy can be a difficult and costly task.【B1】the wrong person could be an expensive mistake which could cause personal problems for the whole department. And, as every HR (Human Resource) manager knows, it is much more difficult to get rid of someone than it is to【B2】them. The HR manager's first decision is【B3】to recruit internal applicants or advertise the vacancy outside the company.【B4】applicants are easy to recruit by memo, e-mail, or newsletter. Furthermore, they are easy to assess and know the company well.【B5】, they rarely bring fresh ideas to a position. Moreover, a rejected internal candidate might become unhappy and leave the company.

Recruiting outside the company means either advertising the vacancy directly or【B6】an employment agency. If the company decides to advertise the vacancy directly, it has to decide where to place the【B7】. Traditionally this has meant newspapers and professional journals but now the Internet is also very popular. The decision normally depends on the vacancy. Companies advertise blue-collar or clerical jobs in local newspapers and senior management【B8】in national papers or professional journals,【B9】the Internet is one of the best ways of advertising IT vacancies or recruiting abroad. However, with the Internet there is a risk【B10】receiving unsuitable applications from all over the world.

【B1】

A．Finding

B．Appointing

C．Placing

D．Searching

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第5题

Section BDirections: There are 2 passages in this section. Each passage is followed by som

Section B

Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.

Technology, entrepreneurship (创业能力) and innovations are keywords that sum up the new era.

The Internet is not just a technology, it is also about marketing. Companies which do not use the Net as a marketing tool will lose their competitiveness.

The function of information technology in marketing is more than just receiving orders on the Net. The Net offers a means of attracting clients by providing them information, something not possible in the past. It has changed the way of service and is more efficient and more capable of providing comprehensive customer service.

The Net has revolutionized the way companies are run. Electronic mail, for instance, has improved management efficiency tremendously. The traditional telephone conversations and face-to-face contacts could be easily interrupted and were inefficient. Now you need perhaps to spend just a couple of hours on e-mailing. Besides, it is now much easier to gather information to help make the right decision.

The New Economy has also led to the mushrooming of IT or Internet-related firms as though the mere setting up of such a company is a guarantee of high profits. This means businesses must have good human resource management practices so as not to lose talented employees.

Technology is a tool and a change in mindset (思想的形式) is required to do away with a hierarchical (等级的) system. This is related to entrepreneurship and innovations. What is needed are people who can think independently. A flat organization reduces the layers of management. This is absolutely fine if every worker is capable of thinking and working on his own. But there are many who feel insecure when they can no longer rely on others. They will have to learn new mode of thinking.

According to the passage, if a company wants to win in the market, it should ______.

A．carry out reform. policies

B．adopt advanced technology

C．compete with other enterprises

D．use the Internet as its marketing tool

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第6题

Task 2Directions: This task is the same as Task 1.The 5 questions or unfinished statements

Task 2

Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.

If you own a car, you are probably considering buying some kind of car insurance (保险). However, when you are actually purchasing car insurance, it can be difficult for you to decide which is your best choice. The ideal buying process is to first research and decide, then purchase. Research first

Before buying car insurance, you should find out the purpose of your purchase and how the insurance meets your needs.

Decide on suitable Car Insurance Policies (保单)

A neglected part of car insurance is the part which covers medical bills. Medical payments can add up very quickly in an accident situation, and the insurance should cover the bills incurred(招致) both by you and by the passengers in your car. Make sure you know the full value that your insurance covers.

Purchase the best Car Insurance for your needs

You have a number of choices when it comes to the actual purchase of the car insurance. Each has advantages and disadvantages, and these may be influenced by your individual taste and previous buying experience. Insurance companies may offer you goodadvice, but prices on the Internet are often better.

According to the first paragraph, when buying car insurance, one should first______.

A．decide on the number of policies to purchase

B．do careful research on the different choices

C．choose the best insurance company

D．look for the lowest insurance rate

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第7题

If you own a car, you are probably considering buying some kind of car insurance(保险)

If you own a car, you are probably considering buying some kind of car insurance（保险)

. However, when you are actually purchasing car insurance, it can be difficult for you to decide which is your best choice. The ideal buying process is to first research and decide, then purchase.

Research first

Before buying car insurance, you should find out the purpose of your purchase and how the insurance meets your needs.

Decide on suitable Car Insurance Policies(保单)

A neglected part of car insurance is the part which covers medical bills. Medical payments can add up very quickly in an accident situation, and the insurance should cover the bills incurred (招致) both by you and by the passengers in your car. Make sure you know the full value that your insurance covers.

Purchase the best Car Insurance for your needs

You have a number of choices when it comes to the actual purchase of the car insurance. Each has advantages and disadvantages, and these may be influenced by your individual taste and previous buying experience. Insurance companies may offer you good advice, but prices on the Internet are often better.

1. According to the first paragraph, when buying car insurance, one should first ___________.

A. decide on the number of policies to purchase

B. do careful research on the different choices

C. choose the best insurance company

D. look for the lowest insurance rate

2. The purpose of research is to find out whether the car insurance _____________ .

A. includes all the advantages

B. best meets your needs

C. offers the best rate

D. is easy to purchase

3. When buying car insurance, people often neglect________________ .

A. the damage to the car

B. the bills paid by the passengers

C. the part covering the medical bills

D. the background of the insurance company

4. According to the last paragraph, your choice of car insurance may also be influenced by _________________.

A. your driving habits

B. the kind of car to be insured

C. the attitude of your family members

D. your own taste and buying experience

5. Which of the following might be the best title of the passage？

A. Medical Bills Covered in Car Insurance

B. Importance of Buying Car Insurance

C. Advice on Buying Car Insurance

D. Advantages of Car Insurance

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第8题

With Tom's help,I finially___the cost of the company in the first phase ans decide

A.worked on

B.worked up

C.worked off

D.worked out

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第9题

Certainly, the most popular method of traveling used by Americans is the privately-owned a

utomobile. The vast majority of Americans have a car, and many families have two.【B1】during your visit to the United States, you may decide to rent a car to travel outside the city or to travel to other parts of the country.

Car rental companies are【B2】in the telephone book and are located in most cities and towns.【B3】, there are usually rental cars at airports and train and bus stations. As is true everywhere in the world, you can rent a car【B4】the day, week, or month. Some companies【B5】have special weekend rates that you may find especially interesting if you have only a limited【B6】of time to travel around the area you are visiting. Since each company has its own rules and rates, it is a good idea to【B7】prices among companies to get the best rates to suit your purposes. For example, most car rental costs【B8】how long you plan to keep the car and how far you travel. However, some companies may include gasoline in their rates, but【B9】do not. Some companies require that you【B10】the car to its starting point; others will permit you to leave the car in another city.

【B1】

A．Some time

B．Sometimes

C．Sometime

D．Some times

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第10题

阅读理解：阅读下面的短文，根据文章内容进行判断，正确写“T”错误写“F”。Cross training is traini

阅读理解：阅读下面的短文，根据文章内容进行判断，正确写“T”错误写“F”。

Cross training is training an employee to do a different part of the organization's work. Training worker A to do the task that worker B does and training B to do A’s task is cross training. Cross training is good for managers because it provides more flexibility in managing the workforce to get the job done. On the other hand, cross training has some benefits for the employees as well. It lets them learn new skills, makes them more valuable, keeps them stimulated and reduces worker boredom.

Cross training can be used in almost any position in almost any industry.I cross trained some of my design engineers to go on field installation trips and get first hand knowledge of how their designs worked, or didn’t work, in the field. Cashiers can be trained to stock shelves and stockers trained to cashier. This allows you to quickly open additional registers if the customer queue gets too long.

As you prepare cross training plans, you need to consider both the company benefits and the employee benefits. Carefullyselect the employees to be cross trained. Some people like to learn new things. Some are more comfortable sticking to what they know. Don’t decide which employees are ready for a change based on their age or performance.

1. Cross training is training an employee to do a different job in a different company. {T、F}

2. Cross training is beneficial not only for managers but also for employees.{T、F}

3. Cross training can apply to almost any position and almost any industry.{T、F}

4. Not all employees are suitable to be cross trained.{T、F}

5. You can decide which employees to be cross trained according to their age.{T、F}

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第11题

Who knows better than your customers where your operations can be improved？ Today, progres

sive firms increasingly rely on advisory councils to suggest improvements, recommend action, and offer feedback on programs and policies. In fact, many companies feel that this form. of communication is vital to the continuous improvement of their business operations.

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

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