题目内容
（请给出正确答案）
A.What’s the time now
B.What’s the date today
C.What day is it today
答案
B、What’s the date today
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更多“—__ —It’s June 1st（）”相关的问题
23 The capital structure of a company at 30 June 2005 is as follows:
$m
Ordinary share capital 100
Share premium account 40
Retained earnings 60
10% Loan notes 40
The company’s income statement for the year ended 30 June 2005 showed:
$m
Operating profit 44
Loan note interest (4)
___
Profit for year 40
____
What is the company’s return on capital employed？
A 40/240 = 162/3 per cent
B 40/100 = 40 per cent
C 44/240 = 181/3 per cent
D 44/200 = 22 per cent
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.
3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.
Based on this information, what was the cash book balance BEFORE any adjustments？
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34,100 overdrawn
What figure should appear in the income statement for these items？
A $61,000
B $22,000
C $24,000
D $23,850
was $83,700.
Details of rent in arrears and in advance at the beginning and end of the year were:
In arrears In advance
$ $
30 June 2004 3,800 2,400
30 June 2005 4,700 3,000
All arrears of rent were subsequently received.
What figure for rental income should be included in the company’s income statement for the year ended 30 June
2005？
A $84,000
B $83,400
C $80,600
D $85,800
$
Inventory 1 July 2004 138,600
30 June 2005 149,100
Purchases for year ended 30 June 2005 716,100
Orset makes a standard gross profit of 30 per cent on sales.
Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005？
A $2,352,000
B $1,038,000
C $917,280
D $1,008,000
Bee Ltd was extremely perturbed by the news, especially as it had acquired the contract to supply all of the
accountancy body’s study manuals and had already incurred extensive preliminary expenses in relation to the publication of the new manual.
Required:
In the context of the law of contract, advise Bee Ltd whether they can take any action against Arti.
(10 marks)
insurance for the year to 30 September 2005.
What figures should appear for insurance in the company’s financial statements for the year ended 30 June
2005？
Income statement Balance sheet
A $27,200 Prepayment $19,000
B $39,300 Prepayment $9,500
C $36,700 Prepayment $9,500
D $55,700 Prepayment $9,500
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.
In response to Mrs. Dodd's idea that same year—1909, the state governor of Washington proclaimed (宣布) the third Sunday in June is Father's Day. The idea was officially approved by President Woodrow Wilson in 1916. In 1924, President Calvin Coolidge recommended national observance of the occasion " to establish more intimate (亲密的) relations between fathers and their children, and to impress upon fathers the full measure of their obligations. " The red or white rose is recognized as the official Father's Day flower.
Father's day took longer to establish on a national scale than Mother's Day, but as the idea gained popularity, tradesmen and manufacturers began to see the commercial possibilities. They encouraged sons and daughters to honor their fathers with small thank-you presents, such as a tie or a pair of socks, as well as by sending greeting cards.
During the Second World War, American servicemen stationed in Britain began to request Father's Day greeting cards to send home. This generated a response with British card publishers. Though at first the British public was slow to accept this rather artificial day, it's now well celebrated in Britain on the third Sunday in June in much the same way as in America.
Father's Day seems to be much less important an occasion than the Mother's Day. Not many of the children offer their fathers some presents. But the American fathers still think they are much better fated than the fathers of many other countries, who have not even a day for their sake in name only.
When did Father's Day officially begin to have national popularity？
A．1907.
B．1909.
C．1916
D．1924
In June 2011 Mr Fang leased the same house to Ms Lee for a period of two years.
Due to the sudden change of the market and poor operation of his enterprise, Mr Fang was unable to repay the principal and interest as agreed when the loan matured at the end of January 2012. Credit Association filed a lawsuit in the people’s court and obtained a judgement in favour of its claim for the principal RMB 2 million yuan plus interest.
Credit Association then advised Ms Lee to leave the house, as it has been authorised by the people’s court to organise a public auction to sell the house for the enforcement of the judgement. Ms Lee refused to leave the house on the grounds that the lease agreement was an effective one between Mr Fang and herself and would last until the end of June 2013. In addition, Credit Association’s right of mortgagee should not affect her right under the lease agreement.
Required:
Answer the following questions in accordance with the relevant provisions of the Property Law, and give your reasons for your answer:
(a) state whether Ms Lee’s grounds for refusal to leave the house can be established. (5 marks)
(b) state how Ms Lee should deal with the current situation. (5 marks)
