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During this season each year the visibility in the abovement

题目
单选题
During this season each year the visibility in the abovementioned area is（）.
A

poor

B

small

C

little

D

trifle

参考答案和解析
正确答案： A
解析： 暂无解析
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相似问题和答案

第1题：

(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that

would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your

answer should consider each of these three variables in isolation. State any assumptions that you make.

(6 marks)


正确答案：
(ii) The ROI of Beetown is currently 13·96%. In order to obtain an ROI of 20%, operating profit would need to increase to
(20% x $3,160,000) = $632,000, based on the current level of net assets. Three alternative ways in which a target
ROI of 20% could be achieved for the Beetown centre are as follows:
(1) Attempts could be made to increase revenue by attracting more clients while keeping invested capital and operating
profit per $ of revenue constant. Revenue would have to increase to $2,361,644, assuming that the current level
of profitability is maintained and fixed costs remain unchanged. The current rate of contribution to revenue is
$2,100,000 – $567,000 = $1,533,000/$2,100,000 = 73%. Operating profit needs to increase by $191,000
in order to achieve an ROI of 20%. Therefore, revenue needs to increase by $191,000/0·73 = $261,644 =
12·46%.
(2) Attempts could be made to decrease the level of operating costs by, for example, increasing the efficiency of
maintenance operations. This would have the effect of increasing operating profit per $ of revenue. This would
require that revenue and invested capital were kept constant. Total operating costs would need to fall by $191,000
in order to obtain an ROI of 20%. This represents a percentage decrease of 191,000/1,659,000 = 11·5%. If fixed
costs were truly fixed, then variable costs would need to fall to a level of $376,000, which represents a decrease
of 33·7%.
(3) Attempts could be made to decrease the net asset base of HFG by, for example, reducing debtor balances and/or
increasing creditor balances, while keeping turnover and operating profit per $ of revenue constant. Net assets
would need to fall to a level of ($441,000/0·2) = $2,205,000, which represents a percentage decrease
amounting to $3,160,000 – $2,205,000 = 955,000/3,160,000 = 30·2%.

第2题：

These two areas are similar _______ they both have a high rainfall during this season.

A.that

B.besides

C.because

D.except


正确答案：C

第3题：

In Britain, the best season of the year is probably _________spring.

A.later

B.late

C.latter

D.latest


参考答案：B

第4题：

In countries where a solar calendar was (), the length of each year needed to be modified in order to have the same number of months in each year.

A. Received

B. Adopted

C. Utilized

D. adapted


参考答案：D

第5题：

Chinese New Year()the Spring Festival, as it is the first day of the spring season a calendar.

A、is known as

B、is called as

C、is names as

D、is regarded as


正确答案：A

第6题：

We have an Art Festival each year.（就划线部分提问）

_______ _______ _______ _______each year?


正确答案：
45. What do you have

第7题：

A student will probably attend four or five courses during each()

A. seminar

B. semester

C. season


参考答案：B

第8题：

5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for the

year ended 31 December 2004.

The following material matters are under discussion:

(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing

defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

NOTE: The mark allocation is shown against each of the three matters


正确答案：
(a) The correct treatment is to provide for the best estimate of the costs likely to be incurred under the warranty, as required by
IAS37 Provisions, contingent liabilities and contingent assets.

第9题：

The American Opportunity Scholarship Tax Credit provides for a 100% tax credit on the first $2,000 of qualifying expenses and a 50% tax credit for the next $2,000 of qualifying expenses paid during the year for each qualifying student。()

此题为判断题(对，错)。


答案：正确

第10题：

There are many sales this season，during which stores will lower their______prices.

A．normal

B．general

C．ordinary

D．usual


正确答案：A
解析：句意：这个季节有很多大减价活动，期间，商家会降低商品的正常价格。本题考查固定搭配。normal price表示“正常价格”。

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