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提问人：网友baoyugang 发布时间：2022-01-07

[主观题]

On March 12, 2020, WHO declares novel coronavirus outbreak a _________.

A、pandemic

B、epidemic

C、endemic

D、man-made disaster

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更多“On March 12, 2020, WHO declares novel coronavirus outbreak a _________.”相关的问题

第1题

Announcement （1)Attention please: Bus service is available for all newly arrived passenger

Announcement (1)

Attention please: Bus service is available for all newly arrived passengers who need to be transported. Repeating. Bus service is available for all newly arrived passengers who need to be transported.

The Beijing Bus Company

March 6, 2005

Announcement (2)

Attention, please. Flight PIA 137 from Rome will be 30 minutes late because of bad weather.

Beijing International Airport

April 12, 2005

Announcement (3)

Announcer: Attention, please. Flight AF 206 from Pairs is late on account of engine trouble. It is stopping in Rangoon(仰光) for checking up. Further news will be announced later.

Shanghai International Airport

May 12, 2005

Announcement (4)

Attention please: The 9:25 train to Oxford is now standing at Platform(站台) 15. Passengers are requested to board the train immediately.

June 8, 2005

What does the first announcement tell us about newly arrived passengers？

A．They need to wait for another bus.

B．They will transfer from one bus to another.

C．They can get on to the bus now.

D．They have to wait for some time.

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第2题

（) is NOT the specifying method of time of shipment.

A、Generally specifying shipment in the near future.

B、Shipment not later than 31st July,2020

C、Shipment is to be made during March 2020

D、Shipment is to be made within 30 days after receipt of the L/C.

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第3题

Who is the actor that will perform. in two openings on both March 7th and March 8th？A．Matt

Who is the actor that will perform. in two openings on both March 7th and March 8th？

A．Matt Johnston.

B．Shirley Field.

C．Danny Mack.

D．Staley Ferial.

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第4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.

Memo

Date: January 15, 2002

To: Employees in Research and Development Department

From: Mary Silvers, Project Manager

Re: New Flex-Time Policy Beginning March 1, 2002

The company is offering a new flex-time schedule to all employees. You must sign up for this plan by Feb. 20, 2006, in order to use it.

Components of the Plan

Employees must agree to:

* Work 40 hours a week (except normal vacation time, sick leave, or holiday weeks)

* Work a minimum of 4 days a week

* Work no more than 12 hours a day

* Arrive at work no later than 9:30 a. m.

* Leave work no earlier than 3: 30 p. m. (unless you have completed 40 hours that week)

Scheduling Considerations

Employees may schedule work time as long as it fits the above criteria.

Employees who sign up for this new flex time scheduling must declare their work hours during the previous week.

The supervisor will take responsibility for recording each employee's work schedule.

Employees who wish to try this new plan must stay on it for three months before returning to the current policy.

Employees who may want to start it later, must wait until January of the next calendar year to sign up.

Important Reminder

Remember—Sign up by Feb. 20 to take advantage of the new Flex-Time schedule.

The memo is about

A．the employees will take responsibility for recording each employees work schedule

B．supervisor who may want to start it later, must wait until January of the next calendar

C．New Flex-Time Policy Beginning March 1, 2002

D．employers may schedule work time as long as it fits the above criteria

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第5题

The following trial balance relates to Fresco at 31 March 2012:The following notes are rel

The following trial balance relates to Fresco at 31 March 2012:

The following notes are relevant:

(i) The suspense account represents the corresponding credit for cash received for a fully subscribed rights issue of equity shares made on 1 January 2012. The terms of the share issue were one new share for every five held at a price of 75 cents each. The price of the company’s equity shares immediately before the issue was $1·20 each.

(ii) Non-current assets:

To reflect a marked increase in property prices, Fresco decided to revalue its leased property on 1 April 2011. The Directors accepted the report of an independent surveyor who valued the leased property at $36 million on that date. Fresco has not yet recorded the revaluation. The remaining life of the leased property is eight years at the date of the revaluation. Fresco makes an annual transfer to retained profits to reflect the realisation of the revaluation reserve. In Fresco’s tax jurisdiction the revaluation does not give rise to a deferred tax liability.

On 1 April 2011, Fresco acquired an item of plant under a finance lease agreement that had an implicit finance cost of 10% per annum. The lease payments in the trial balance represent an initial deposit of $2 million paid on 1 April 2011 and the first annual rental of $6 million paid on 31 March 2012. The lease agreement requires further annual payments of $6 million on 31 March each year for the next four years. Had the plant not been leased it would have cost $25 million to purchase for cash.

Plant and equipment (other than the leased plant) is depreciated at 20% per annum using the reducing balance method.

No depreciation/amortisation has yet been charged on any non-current asset for the year ended 31 March 2012. Depreciation and amortisation are charged to cost of sales.

(iii) In March 2012, Fresco’s internal audit department discovered a fraud committed by the company’s credit controller who did not return from a foreign business trip. The outcome of the fraud is that $4 million of the company’s trade receivables have been stolen by the credit controller and are not recoverable. Of this amount, $1 million relates to the year ended 31 March 2011 and the remainder to the current year. Fresco is not insured against this fraud.

(iv) Fresco’s income tax calculation for the year ended 31 March 2012 shows a tax refund of $2·4 million. The balance on current tax in the trial balance represents the under/over provision of the tax liability for the year ended 31 March 2011. At 31 March 2012, Fresco had taxable temporary differences of $12 million (requiring a deferred tax liability). The income tax rate of Fresco is 25%.

Required:

(a) (i) Prepare the statement of comprehensive income for Fresco for the year ended 31 March 2012.

(ii) Prepare the statement of changes in equity for Fresco for the year ended 31 March 2012.

(iii) Prepare the statement of financial position of Fresco as at 31 March 2012.

The following mark allocation is provided as guidance for this requirement:

(i) 9 marks

(ii) 5 marks

(iii) 8 marks (22 marks)

(b) Calculate the basic earnings per share for Fresco for the year ended 31 March 2012. (3 marks)

Notes to the financial statements are not required.

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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.

Announcement (1)

The Beijing Bus Company

March 6, 2005

Announcement (2)

Attention, please. Flight PIA 137 from Rome will be 30 minutes late because of bad weather.

Beijing International Airport

April 12, 2005

Announcement (3)

Announcer: Attention, please. Flight AF 206 from Pairs is late on account of engine trouble. It is stopping in Rangoon(仰光) for checking up. Further news will be announced later.

Shanghai International Airport

May 12, 2005

Announcement (4)

Attention please: The 9:25 train to Oxford is now standing at Platform(站台) 15. Passengers are requested to board the train immediately.

June 8, 2005

What does the first announcement tell us about newly arrived passengers？

A．They need to wait for another bus.

B．They will transfer from one bus to another.

C．They can get on to the bus now.

D．They have to wait for some time.

点击查看答案

第7题

MemoDate: January 15, 2002To: Employees in Research and Development DepartmentFrom: Mary S

Memo

Date: January 15, 2002

To: Employees in Research and Development Department

From: Mary Silvers, Project Manager

Re: New Flex-Time Policy Beginning March 1, 2002

The company is offering a new flex-time schedule to all employees. You must sign up for this plan by Feb. 20, 2006, in order to use it.

Components of the Plan

Employees must agree to:

* Work 40 hours a week(except normal vacation time, sick leave, or holiday weeks)

* Work a minimum of 4 days a week

* Work no more than 12 hours a day

* Arrive at work no later than 9:30 a.m.

* Leave work no earlier than 3:30 p.m.(unless you have completed 40 hours that week)

Scheduling Considerations

Employees may schedule work time as long as it fits the above criteria.

Employees who sign up for this new flex time scheduling must declare their work hours during the previous week.

The supervisor will take responsibility for recording each employee's work schedule.

Employees who wish to try this new plan must stay on it for three months before returning to the current policy.

Employees who may want to start it later, must wait until January of the next calendar year to sign up.

Important Reminder

Remember—Sign up by Feb. 20 to take advantage of the new Flex-Time schedule.

The memo is about

A．the employees will take responsibility for recording each employees work schedule

B．supervisor who may want to start it later, must wait until January of the next calendar

C．New Flex-Time Policy Beginning March 1, 2002

D．employers may schedule work time as long as it fits the above criteria

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第8题

A．It is on March 14th.B．Koreans will all eat noodles on that day.C．It is a festival fo

A．It is on March 14th.

B．Koreans will all eat noodles on that day.

C．It is a festival for men who get nothing on Valentine's Day.

D．Koreans will pray for good luck and longevity on that day.

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第9题

In March 300 college students turned out in Washington to protest against proposed cuts in

student loan funds. Another 350,000 collegians flocked to Floridas sun-drenched beaches during March for "spring break. " Since the Florida sun-seekers were more numerous, they were more representative of today s students than those who protested in Washington, and therefore Congress need not heed the appeals of the protesting students. The argument above makes which of the following assumptions？

A．The students who vacationed in Florida did not oppose the cutting of student loan funds by Congress.

B．The students who vacationed in Florida were not in agreement with the opinion of the majority of United States citizens about the proposed cut in loan funds.

C．The students who protested in Washington were more seriously concerned about their education than were the students who vacationed in Florida.

D．The students who neither protested in Washington in March nor vacationed in Florida in March are indifferent to governmental policies on education.

E．The best way to influence congressional opinion about a political issue is to communicate with one"s elected representative in Washington.

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第10题

听力原文： A week ago few would have predicted that India's Pullela Gopichand would be the

mall to win what was probably badminton's hottest ever singles tournament.

All 16 of the world's top ranked players battled for the All England Championship. They included the three medal winners from the Sydney Olympics and current No. 1 Peter Gade of Denmark.

But it was the quiet thoughtful 27-year-old from Bangd-lore who lifted the trophy on March 11 after beating Ching's Chen Hong 15 -12, 15 -6 in the final.

It was the first Indian victory in the men's singles tournament since Prakash Padukone, now Gopichand's national coach, won the title in 1980.

Copichand, a typical Asian mixture of power and touch, played consistently at the top of his game. He disposed both Gade and Olympic champion Ji Xinpeng of China along the way.

Sunday's loser Chen can look back with satisfaction on an event in which compatriot Ji and Xia Xuanze, the defending champion, both were disappointed.

But generally, China had good championships.

The women's single's title went to Olympic Champion Gong Zhichao. She defended her All England crown with a comfortable 11-7, 11-3 success over compatriot Zhou Mi. Then Gao Ling teamed up with Huang Sui to win the women's doubles after earlier lifting the mixed doubles title with Zhang Jun.

The mixed doubles victory was agony for the top seeded Danish pair of Michael Sogaard and Rikke Olsen, who failed to convert two match points and lost 13 - 13, 15 - 12, 17 - 14.

Who won the All England Championship？

A．Pulleta Gopichand

B．Peter Gade.

C．Chen Hong.

D．Prakash Padukone.

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