This company has two branches: one in Paris and ______ in Ne

题目
单选题
This company has two branches: one in Paris and ______ in New York.
A

Another

B

one other

C

the other

D

other

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第1题:

Tom()to Paris.

A、has been

B、have been

C、has ever

D、has never


参考答案:A

第2题:

(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid

under these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’

location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occur

because of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease and

one is an operating lease but the company is unsure as to how to treat this premium. (5 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)


正确答案:
(iii) Retail outlets
The two new long lease agreements have been separately classified as an operating lease and a finance lease. The lease
premium paid for a finance lease should be capitalised and recognised as an asset under the lease. IAS17 ‘Leases’ says that
costs identified as directly attributable to a finance lease are added to the amount recognised as an asset. It will be included
in the present value calculation of the minimum lease payments. The finance lease will be recognised at its fair value or if
lower the present value of the minimum lease payments. The premium will be depreciated as part of the asset’s value over
the shorter of the lease term and the asset’s useful life. Initially, a finance lease liability will be set up which is equal to the
value of the leased asset.
The operating lease premium will be spread over the lease term on a straight line basis unless some other method is more
representative. The premium will be effectively treated as a prepayment of rent and is amortised over the life of the agreement.

第3题:

She has two words in her given name instead of just one ______ mine.

A、as

B、with

C、to

D、like


标准答案:D

第4题:

A double male coupling is one that ______.

A.has left hand twist

B.has inside threads on both ends

C.has outside threads on both ends

D.takes two men to operate


正确答案:C
一个双凸链接件,两端有外螺旋结构。

第5题:

Peter has two brothers. One of them is a teacher;_____ is a driver.

A. another

B. the other

C. other

D. each other


参考答案: B

第6题:

6. Henry has two good friends here and he has __________one in London. '

A.the other

B.other

C.another

D.the another


正确答案:C

第7题:

The company owns branches not only in Europe?_______ in North America.

A but ;

B but also ;

C as well as


参考答案:B

第8题:

Before I came to America, I __________as an executive secretary with a trading company for one year in Britain.

A、am working

B、had worked

C、has worked


参考答案:B

第9题:

执行下列程序,显示的结果是【 】。

ne="WORK"

two=""

a=LEN(one)

i=a

DO WHILE i>=l

two=two+SUBSTR(one,i, 1)

i=i-1

ENDDO

?two


正确答案:KROW
KROW 解析:DO WHILE—ENDDO语句格式:
DO WHILE条件>
语句序列1>
[LOOP]
语句序列2>
[EXIT]
语句序列3>
ENDDO
执行该语句时,先判断DO WHILE处的循环条件是否成立,如果条件为真,则执行DO WHILE与ENDDO之间的命令序列(循环体)。当执行到ENDDO时,返回到DO WHILE,再次判断循环条件是否为真,以确定是否再次执行循环体。若条件为假,则结束该循环语句,执行ENDDO后面的语句。
而常用函数中:LEN(字符表达式):返回一个字符串的长度,返回值是数值型。
SUBSTR(字符表达式,起点位置[,长度]):在一个字符串中,从指定位置起返回给定长度的子串,返回值是字符型。

第10题:

FOR TWO MARKETING EXECUTIVES
Legend Co. is an international famous company specialized in manufacturing furniture and household appliances. It is headquartered in Now York and has established over 30 branches around China With the rapid growth now the company needs two marketing executives.
Qualifications:
Nationality: Chinese
Education: master degree in Marketing Management Economics or other related majors
Experience: at least 3 years’ experience in marketing
Skills: good command of oral English;proficient business trips are acceptable
Others: obedient to arrangements of the company frequent business trips are acceptable
If you wants to work in the company and are qualified please call at 01087654321 and contact Mr. Smith
Judging from the text what most probably produced by Legend Co.?

A. table oven and garment
B. wardrobe printer and dryer
C. bedside lamp sofa and closet
D. refrigerator washing machine and laundry detergent

答案:C
解析:
细节题。根据文段第一句“Legend Co. is an international famous company specialized in manufacturing furniture and household appliances”可以得知,这家“传奇公司”主要生产家具和家用电器。故C项是床头灯沙发和壁橱。A项是小烤箱和服装。B项办公用打印机和烘干机。D项是电冰箱,洗衣机和洗衣液。故ABD三项均排除。因此答案选C项。

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