89 percent of the state income comes from the oil revenue.
State sales tax and personal income tax constitute only a fraction of the state revenue.
With a two-month shutdown, the government may well find it difficult to make ends meet.
The state income is heavily dependent upon the Prudhoe Bay.
第1题：
Which of the following statements about Leopold and Rudolph Blaschka is TRUE?
A. They were brothers.
B. They were artists.
C. They were florists.
D. They were farmers.
32．答案为B。根据第一段最后一句，the work of two artists-naturalists，Leopold Blaschka and his son Rudolph作出该项选择。
第2题：
Which of the following statements about testing software with data is (are) true?
Ⅰ.The primary purpose of such testing is to find errors.
Ⅱ.Such testing can demonstrate the existence of errors but cannot demonstrate the absence of errors.
A．Neither
B．I only
C．Ⅱonly
D．Ⅰand Ⅱ
第3题：
A、It is a small sensory organ, which is located toward the front of the vulva where the folds of the labia join
B、It is a female’s external reproductive organ
C、It is a muscular, hollow tube that extends from the vaginal opening to the uterus
D、It is shaped like an upside-down pear, with a thick lining and muscular walls
第4题：
22 Which of the following statements about limited liability companies’ accounting is/are correct?
1 A revaluation reserve arises when a non-current asset is sold at a profit.
2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company
may issue.
3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after
the balance sheet date.
A All three statements
B 1 and 2 only
C 2 and 3 only
D None of the statements
第5题：
9 Which of the following items must be disclosed in a company’s published financial statements (including notes)
if material, according to IAS1 Presentation of financial statements?
1 Finance costs.
2 Staff costs.
3 Depreciation and amortisation expense.
4 Movements on share capital.
A 1 and 3 only
B 1, 2 and 4 only
C 2, 3 and 4 only
D All four items
第6题：
16 Which of the following events between the balance sheet date and the date the financial statements are
authorised for issue must be adjusted in the financial statements?
1 Declaration of equity dividends.
2 Decline in market value of investments.
3 The announcement of changes in tax rates.
4 The announcement of a major restructuring.
A 1
A 1 only
B 2 and 4
C 3 only
D None of them
第7题：
5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.
Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates
and errors in these financial statements?
1 The reasons for the change.
2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.
3 An estimate of the effect of the change on future periods, where possible.
A 1 and 2 only
B 1 and 3 only
C 2 and 3 only
D All three items
第8题：
A. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
第9题：
19 Which of the following statements about intangible assets in company financial statements are correct according
to international accounting standards?
1 Internally generated goodwill should not be capitalised.
2 Purchased goodwill should normally be amortised through the income statement.
3 Development expenditure must be capitalised if certain conditions are met.
A 1 and 3 only
B 1 and 2 only
C 2 and 3 only
D All three statements are correct
第10题：
8 Which of the following statements about accounting concepts and conventions are correct?
(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.
(2) The substance over form. convention means that the economic substance of a transaction should be reflected in
the financial statements, not necessarily its legal form.
(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until
realised.
(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated
in preparing financial statements.
A 1 and 3
B 2 and 3
C 2 and 4
D 1 and 4.