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The owl is a ____ bird which kills its prey with its claws.

题目
The owl is a ____ bird which kills its prey with its claws.

A.aglow
B.predatory
C.cursory
D.petulant
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相似问题和答案

第1题：

Which of these old sayings best suits the story’s lesson for us?

A. Make hay while the sun shines.

B. Never judge a book by its cover.

C. People in glasshouses should not the stones.

D. A bird in the hands worth two in the bush.


正确答案：B

第2题：

Which term means “the profit that a company has obtained from selling its products or services in a particular period of time, in relation to its sales for the period”?

A、Annual income

B、operation profit

C、return on sales

D、net profit


参考答案：C

第3题：

An individual bird can ________ the call of its own species.

A.indicate

B.differ

C.realize

D.identify


参考答案：D

第4题：

Each kind of bird has its own way ____a nest, and it is always the same way.

A: of building

B: to building

C: building

D: by building


参考答案：A

第5题：

another reason for british decline is the loss of its colonies，especially india，which gained its independence in 1 947. ii ()


参考答案：正确

第6题：

Among the critiques were allegations ____ some franchise uses its political influence to increase its profits.

A which ;

B what ;

C that


参考答案：C

第7题：

ireland is a traditional culture which has derived from its rich folk heritage. ()


参考答案：正确

第8题：

2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would be appropriate.

(6 marks)


正确答案：
(a) Backflush accounting focuses upon output of an organisation and then works backwards when allocating costs between cost
of goods sold and inventories. It can be argued that backflush accounting simplifies costing since it ignores both labour
variances and work-in-progress. Whilst in a perfect just-in-time environment there would be no work-in-progress at all, there
will in practice be a small amount of work-in-progress in the system at any point in time. This amount, however, is likely to
be negligible in quantity and therefore not significant in terms of value. Thus, a backflush accounting system simplifies the
accounting records by avoiding the need to follow the movement of materials and work-in-progress through the manufacturing
process within the organisation.
The backflush accounting system is likely to involve the maintenance of a raw materials and work-in–progress account
together with a finished goods account. The use of standard costs and variances is likely to be incorporated into the
accounting entries. Transfers from raw materials and work-in-progress account to finished goods (or cost of sales) will probably
be made at standard cost. The difference between the actual inputs and the standard charges from the raw materials and
work-in-progress account will be recorded as a residual variance, which will be recorded in the profit and loss account. Thus,
it is essential that standard costs are a good surrogate for actual costs if large variances are to be avoided. Backflush
accounting is ideally suited to a just-in-time philosophy and is employed where the overall cycle time is relatively short and
inventory levels are low. Naturally, management will still be eager to ascertain the cause of any variances that arise from the
inefficient usage of materials, labour and overhead. However investigations are far more likely to be undertaken using nonfinancial
performance indicators as opposed to detailed cost variances.

第9题：

Eagle has the longest life-span of its species.Eagle can (1)up to 70 years, but to reach age, the eagle must make a hard Decision.

In its 40’s, its long and flexible talons can no longer grab grey which serve as food, its long and sharp beak becomes bent.Its old-aged and heavy wings, due to their thick feathers.become stuck to its chest and make it (2)to fly.Then eagle is left with only two options: die or go through a painful process of change which lasts 150 days for survival

The process requires that eagle fly to a mountain top and sit on its nest"here the eagle knocks its beak (3)a rock until it plucks it out.After plucking it out, eagle will wait for a new beak to grow back.When its new talons grow back, the eagle starts plucking its old-aged features and after five months eagle can take its flight to rebirth and lives for thirty (4) years.

Many times, in order to survive, we have to start a change process.We sometimes need to(5) old memories, habits and other past traditions.Only freed from past burdens, can we take advantage of the present(完型填空)

A.Against

B.Difficult

C.Get rid of

D.Live

E.Mor


参考答案：DBAEC

第10题：

The bird( )its wings and flew to the south.

A. beat

B．hit

C．strike

D．struck


正确答案：A
A[解析]beat有“（翅膀）扑扇；有节奏地拍动；颤动，震动”的意思，故选A．hit表示“打击，碰撞”；strike表示“打，击”，其过去式是struCk．

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