When the order given by bridge may have bad results, the dut

In business, people have to deal in person__________ all kinds of people. You may have to use English when talking to different people within your company who don't speak your language; these may be colleagues or co-workers, superiors or subordinates-who may work with you in your own department, in another part of the building or in another branch. And you may also have to deal in English with people from__________ the organization: clients, suppliers, visitors and members of the public. Moreover, these people may be friends, acquaintances or strangers-people of your own age, or people who are__________ or older than you. The relationship you have with a person determines the kind of language you use. This relationship may even affect what you say when you meet people: for example, it's not__________ to say “Hi, how are you!” when meeting the Managing Director of a large company or to say “Good morning, it's a great pleasure to meet you” when being introduced to a person you'll be working closely with in the same team. Remember that people form. an impression of you from the way you speak and behave-not just from the__________ you do your work. People in different countries have different ideas of what sounds friendly, polite or sincere-and of what sounds rude or unfriendly! Good manners in your culture may be considered bad manners in another. Remember also that your body language, gestures and expression may tell people more about you than the words you use.

If it is clear that the damage must have arisen either from bad stowage or from perils of the sea，and are excepted，in order to escape liability the Shipowner must show that the damage arose from the latter．“the latter”refers to ______

A.the Shipowner

B.bad stowage

C.perils of the sea

D.the shipper

2 Tyre, a public limited company, operates in the vehicle retailing sector. The company is currently preparing its financial

statements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:

(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If the

customer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled by

Tyre, the company repays the full amount of the deposit to the customer. The balance of the purchase price

becomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognise

the revenue from the deposits immediately and the balance of the purchase price when the goods are delivered

to the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.

Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on the

transaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option which

entitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normal

economic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

Deep draught vessels may have to make use of the height of tide in order to have a safe under keel clearance in areas where depths are______．

A.sufficient

B.normal

C.abnormal

D.Critical

此题为判断题(对，错)。

The court may reduce or deny remuneration if it appears that the salvors have by their fault _________ or have been guilty of theft，receiving stolen goods，or other acts of fraud.

A.given the necessary salvage or assistance

B.given the salvage or assistance necessary

C.rendered the necessary salvage or assistance

D.rendered the salvage or assistance necessary

you are not definitely accepted or ______on the spot，ask：“When may I expect to hear the results of this interview?”

A. turned out

B. turned on

C. turned down

D. turned away