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[单选题]
Which truck is carrying________boxes, the first or the second？
A.many
B.much
C.the most
D.more
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题目内容
（请给出正确答案）
A.many
B.much
C.the most
D.more
答案
更多“Which truck is carrying________boxes, the first or the second?”相关的问题
第1题
短文理解
听力原文： A standby credit letter (SCL) is a contingent obligation of the letter's issuer. The issuing bank agrees to guarantee the credit of its customer or to guarantee the fulfillment of a contract made by its customer with a third party. The issuing bank earns a fee from providing the service of SCL. In general, the fee is relatively low and usually around 0.5 percent to 1 percent of the amount of credit involved due to the following reasons. On the one hand, the issuing bank may have previously analyzed the financial condition of its standby credit customer, and the probability is low that the issuer of the credit guarantee will ever be called upon to pay. On the other hand, the issuing banks carry zero reserve requirements and avoid the booking of additional assets, which would also require each bank to acquire more capital.
21. Is SCL same as revocable letter of credit according to the passage？
22.What will the issuing bank do for a standby credit letter？
23.Why is the service fee of SCL relatively low？
(21)
A．almost the same one
B．rather different
C．a little different
D．doesn't mention
第2题
Although the company did manage to make a small profi t in its fi rst year of trading, it was never a great success and in its second year of trading it made a loss of ￡10,000.
At that time Fran said he thought the company should cease trading and be wound up. Gram and Hen, however,were insistent that the company would be profi table in the long-term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the business, although retaining his position as a company director.
In the course of the next three years Gram and Hen falsifi ed Ire Ltd’s accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that they could no longer hide the company’s debts and that it would have to go into insolvent liquidation, with debts of ￡100,000.
Required:
Advise Fran, Gram and Hen as to any potential liability they might face as regards:
(a) fraudulent trading, under both criminal and civil law; (5 marks)
(b) wrongful trading under s.214 of the Insolvency Act 1986. (5 marks)
第3题
A.ls.append(a)代码中的ls是全局变量
B.执行代码输出结果为[‘car’,’truck’]
C.ls.append(a)代码中的ls是列表类型变量
D.funC(a)中a为非可选参数
第5题
(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)
(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)
(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:
(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)
(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)
Required:
Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
第6题
A.persuaded
B.managed
C.liked
D.told
第7题
A.carry away
B.carry out
C.take over
D.take on
第9题
A.stand up for
B.get rid of
C.carry away from
D.come up with
第10题
Storage, or warehousing, is a necessary function because production and consumption of goods rarely match: items generally are not sold as quickly as they are made.Inventories build up,both in warehouses and at retail establishments, before the foods are sold.The transporta-tion function is involved in bringing goods to a warehouse and taking them from it to retail stores.
Storage performs the service of stabilizing market price.If, for example, no agricultural product could be stored, all food would have to be put on the market immediately.This would, of course, create a glut and lower prices drastically.There would be an immediate benefit to consumers, but in the long run they would suffer.Farmers, because of low prices, would be forced off the land, and the amount of food produced would decrease.This, in turn, would raise consumer prices.
Warehouses for storage are of several types.Private warehouses are owned by manufactur-ers.Public warehouses, in spite of their name, are privately owned facilities, but they are in-dependent of manufacturer ownership.General-merchandise warehouses store a great variety of products.Cold-storage warehouses store perishable goods, especially food products.Grain ele-vators are a kind of warehouse used to keep wheat and other grains from spoiling.A bonded warehouse is one that stores foods, frequently imported, on which taxes must be paid before theyare sold.Cigarettes and alcoholic beverages are common examples.
The distribution center is a more recently developed kind of warehouse.Many large com- panics have several manufacturing plants, sometimes located outside the country.Each plant doesnot make every company product but specializes in one or more of them.The distribution center allows a manufacturer to bring together all product lines in one place.Its purpose is to minimize storage and to ease the flow of goods from manufacturers to retailers rather than build up extensive inventories.It reduces costs by speeding up product turnover.Very large corporations will have several distribution centers regionally or internationally based
1.The main subject of this passage is______.
A、transportation and storage
B、storage of products
C、distribution center
D、two main aspects of product distribution
2.Warehousing is important in that ______.
A、inventories build up before the goods are sold
B、the prices will go down
C、more goods are produced than can be consumed
D、the food has to be put on the market immediately
3.How many types of warehouses for storage are discussed in the passage？()
A、3
B、4
C、6
D、7
4.Where might one find meat and milk？()
A、Grain elevator
B、Cold-storage warehouse
C、Private warehouse
D、Bonded warehouse
5.What is NOT true of a distribution center？()
A、It is a relatively new type of warehouse
B、Product is replaced more quickly and costs are down
C、Some distribution centers are not built in the sane country as the factory
D、It builds up extensive inventories to minimize storage
