A.November 31st
B.December 11th
C.the fourth Thursday of November
D.the fourth Thursday of December
A.November 31st
B.December 11th
C.the fourth Thursday of November
D.the fourth Thursday of December
Which of the following is the shipment date under this L/C?
(1)( ) 10th to 20th January.
(2)( ) 11th to 19th January.
(3)( ) Anytime before 15th January.
(4)( ) 9th to 21st January.
M: Come to think of it, how much are lessons? I presume you can get those here, too.
W: You bet. (23) It's 125 dollars a day for one to one instruction, 3 hours in the morning, and 3 in the afternoon. Personally, I'd recommend learning as part of a group, though. It's more fun, and it's quite a bit cheaper. It depends on what you prefer. That's 76 dollars per person, for the same number of hours as individual instruction.
M: That's a good deal. Does that include equipment hire?
W: Well, since you're our first customer of the season, we might just throw that in.
M: Fantastic. We'll definitely see you next week. Oh, one more thing. Is off-peak season still until the end of November?
W: Yes, and then for the whole of March. Oh, hang on. No, the seasons have changed a bit. I can't believe I forgot. The centre is closed from the beginning of April to the end of September. Off-peak's from the 1st October until the 10th December, and then peak season is around Christmas and New Year. Post Christmas off-peak season is also the whole of February and March.
M: Yeah. (24) So peak season is from the 11th December until...?
W: (24) From the 11th December until the 31st January. Lots of school groups in January, even though it's 50% more expensive than off-peak season.
M: (25) So we're getting a good deal by turning up at the start of the season.
W: Definitely. It's a good idea anyway—word hasn't really got around that everything's up and running, and most people are at work, so you get the slopes pretty much to yourself.
Questions:23. How much do snowboarding lessons cost one day?
24.When is the peak season?
25.What is the man probably going to do?
(20)
A.125 dollars a day for individual instruction.
B.67 dollars a person for group instruction.
C.76 dollars a day for individual instruction.
D.Individual instruction is quite a bit cheaper.
In America, there is some evidence that the events of September 11th have made people more public-spirited and more inclined to blow the whistle. The Government Accountability Project, a Washington-based group, received 27 reproaches from potential informants in the three months before September 11th, and 66 in the three months after. Many of these complaints were about security issues. They included a Federal Aviation Administration employee who claimed that the agency had repeatedly failed to respond to known cases of security violations at airports.
Legislation to give greater protection to people who expose corporate or government misbehavior. externally (after having received no satisfaction internally) is being introduced in a number of countries. In America, it focuses on informants among federal employees. According to Billy Garde, a lawyer who was a member of BP's Alaska inquiry team, they "have less rights than prisoners". A bill introduced last year by Senator Daniel Akaka to improve protection for them is currently stuck in congressional committees.
In Britain, the Public Interest Disclosure Act came fully into force last year. Described by one American as "the most far-reaching informant protection in the world", it treats informants as witnesses acting in the public interest. This separates them from people who are merely pursuing a personal grievance. But even in Britain, the protection is limited. Rupert Walker, a fund manager, was fired by Govett Investments in September 2001 for expressing concerns in the Financial Times about a group of people of investment trusts that invest in each other.
What does the author most probably think about what the ACCC did to the woman?
A.Inconsistent.
B.Disheartening.
C.Unreasonable.
D.Bureaucratic.
A.12/09/18
B.09/20/18
C.18/09/12
D.18/12/09
A.$400
B.$800
C.$1,200
D.$1,600
(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.
Actually the Leonardo had been gone for more than twenty-four hours before anyone noticed it was missing. The museum was always closed on Mondays for maintenance. Just before closing time on Sunday three men had entered the museum, where they had hidden themselves in a storeroom. The actual theft was quick and simple. Early the next morning Perrugia removed the painting from the wall while the others kept watch. Then they went out a hack exit.
Nothing was seen or heard of the painting for two years when Perrugia tried to sell it to a dealer for half a million lire. Perrugia was arrested on December 13th Perrugia claimed he had stolen it as an act of patriot-ism, because, he said, the painting had been looted from the Italian nation by Napoleon. Perrugia was imprisoned for 7 months. It seemed that the crime of the century had been solved.
But had it? Perrugia was keen to claim all responsibility for the theft, and it was twenty years before the whole story came out. In fact Perrugia bad been working for two master criminals, Valfierno and Chaudron, who went unpunished for their crime. They would offer to steal a famous painting from a gallery for a crooked dealer or an unscrupulous private collector. They would then make a copy of the picture and, with the help of bribed gallery attendants, tape the copy to the back of the original painting. The dealer would then be taken to the gallery and would be invited to make a secret mark on the back of the painting. Of course the dealer would actually be marking the copy. Valfierno would later produce forged newspaper cuttings announcing the theft of the original, and then produce the copy, complete with secret marking. If the dealer were to see the painting still in the gallery, he would be persuaded that it was a copy, and that he possessed the genuine one.
Chaudron then painted not one, but six copies of the Mona Lisa, using 400-year-old wood panels from antique Italian furniture The forgeries were carefully aged, so that the varnish was cracked and dirty. Valfierno commissioned Perrugia to steal the original, and told him to hide it until Valfierno contacted him Perrugia waited in vain in a tiny room in Paris with the painting, but heard nothing from his partners in crime. They had gone to New York, where the six copies were already in store. They had sent them there before the original was stolen. At that time it was quite common for artists to copy old masters, which would be sold quite honestly as imitations, so there had been no problems with US Customs. Valfierno went on to sell all six copies for $ 300 000 each. Valfierno told the story to a journalist in 1914, on condition that it would not be published until his death.
Does the story end there? Collectors have claimed that Perrugia returned a copy. It is also possible that Leonardo may have painted several versions of the Mona Lisa, or they might be copies made by Leonardo's pupils. There has been a lot of controversy and argument about the 450-year-old painting, but after all, maybe that's what She's smiling about.
The painting was probably stolen ______.
A.on the morning of August 11th, 1911
B.on the afternoon of August 11th, 1911
C.on August 10th,1911
D.on August 9th, 1911
A、115
B、105
C、55
D、60
guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing
arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December
2004 is $240,000, accruing evenly over the year.
What should P’s final profit share be for the year ended 31 December 2004?
A $140,000
B $139,000
C $114,000
D $139,375
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