单选题At the MegaTek Corporation, an inexperienced financial analyst mistook the rising cost of semiconductors as a seasonal fluctuation in the market.A the rising cost of semiconductors as a seasonal fluctuationB the rise in price of semiconductors as a sea
题目
the rising cost of semiconductors as a seasonal fluctuation
the rise in price of semiconductors as a seasonal fluctuation
the rising cost of semiconductors for a seasonal fluctuation
the rising of the cost of semiconductors for a fluctuation by season
the rise of semiconductors in price to a seasonal fuctuation
相似考题
更多“At the MegaTek Corporation, an inexperienced financial analy”相关问题
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第1题：
(iii) The effect of the restructuring on the group’s ability to recover directly and non-directly attributable input
tax. (6 marks)
You are required to prepare calculations in respect of part (ii) only of this part of this question.
Note: – You should assume that the corporation tax rates and allowances for the financial year 2006 apply
throughout this question.
正确答案：(iii) The effect of the restructuring on the group’s ability to recover its input tax
Prior to the restructuring
Rapier Ltd and Switch Ltd make wholly standard rated supplies and are in a position to recover all of their input tax
other than that which is specifically blocked. Dirk Ltd and Flick Ltd are unable to register for VAT as they do not make
taxable supplies. Accordingly, they cannot recover any of their input tax.
Following the restructuring
Rapier Ltd will be carrying on four separate trades, two of which involve the making of exempt supplies such that it will
be a partially exempt trader. Its recoverable input tax will be calculated as follows.
– Input tax in respect of inputs wholly attributable to taxable supplies is recoverable.
– Input tax in respect of inputs wholly attributable to exempt supplies cannot be recovered (subject to the de minimis
limits below).
– A proportion of the company’s residual input tax, i.e. input tax in respect of inputs which cannot be directly
attributed to particular supplies, is recoverable. The proportion is taxable supplies (VAT exclusive) divided by total
supplies (VAT exclusive). This proportion is rounded up to the nearest whole percentage where total residual input
tax is no more than ￡400,000 per quarter.
The balance of the residual input tax cannot be recovered (subject to the de minimis limits below).
– If the de minimis limits are satisfied, Rapier Ltd will be able to recover all of its input tax (other than that which is
specifically blocked) including that which relates to exempt supplies. The de minimis limits are satisfied where the
irrecoverable input tax:
– is less than or equal to ￡625 per month on average; and
– is less than or equal to 50% of total input tax.
The impact of the restructuring on the group’s ability to recover its input tax will depend on the level of supplies made
by the different businesses and the amounts of input tax involved. The restructuring could result in the group being able
to recover all of its input tax (if the de minimis limits are satisfied). Alternatively the amount of irrecoverable input tax
may be more or less than the amounts which cannot be recovered by Dirk Ltd and Flick Ltd under the existing group
structure.
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第2题：
下列检索提问式中，属于无限截断的是()。
A.analy?er
B.comput?
C.work??
D.work???
参考答案：B
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第3题：
听力原文：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.
(6)
A．The financial reporting is to provide information for the investors and lenders only.
B．The main aim of financial reporting is to offer information useful for decision-making.
C．Investment and lending decisions can be made from the financial reporting.
D．Investment and lending decisions can not be made from the financial reporting.
正确答案：B
解析：录音单句意思为“财务报告的主要目标是为投资者和贷款者做决定提供有用信息”。 -
第4题：
听力原文：The financial reporting is used to provide information useful for making investment and lending decision.
(2)
A．The objective of financial reporting is to provide information useful for making investment and lending decisions.
B．The financial reporting is useless.
C．The financial reporting can't help people to decide whether they invest on something or not.
D．The financial reporting has no objectives.
正确答案：A
解析：单句的意思为“财务报告被用来为投资及借贷决策提供有用信息。” -
第5题：
The two most common specialized fields of accounting in practice are().A.managerial accounting and financial accounting
B.managerial accounting and environmental accounting
C.forensic accounting and financial accounting
D.financial accounting and tax accounting systems
正确答案：A
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第6题：
Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.()
正确答案：对
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第7题：
You are an experienced network administrator in an international corporation. One of your clients asks you to configure a network for a financial trading center which requires multiple high-value transactions.And the transactions are very important to the client. In such a situation, which two of the following are basic and most important requirements concerning the configuration? （）(Choose two.)
A. no single point of failure
B. determine which protocol to use
C. trading database server location
D. deterministic response to all failures
参考答案：A, D
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第8题：
Golf Weekly is a newly published magazine that caters_________ to experienced and inexperienced golfers who are just learning to play the game.A. Both
B. neither
C. either
D. so答案：A解析：《高尔夫周刊》是一本新出版的杂志，同时迎合有经验的和刚开始学打高尔夫，没有经验的高尔夫爱好者。这里要用both A and B的结构，故选A。 -
第9题：
It was because she was too inexperienced_she didn’t know how to deal with thesituation.
A. so that B. that C. that is why D. so答案：B解析：这是一个it is. . . that...的强调句型。强调部分是because she was too inex-perienced。 -
第10题：
CIS的英文词组翻译是下列哪一个？（）
- A、Corporation Identity System
- B、Corporate Identity System
- C、Corporate Idea System
- D、Corporation Idea System
正确答案:A -
第11题：
单选题In China today, most university students are depend on their parents for financial aid.Atoday
Bare depend
Con
Dor financial aid
正确答案： D解析： -
第12题：
单选题At the MegaTek Corporation, an inexperienced financial analyst mistook the rising cost of semiconductors as a seasonal fluctuation in the market.Athe rising cost of semiconductors as a seasonal fluctuation
Bthe rise in price of semiconductors as a seasonal fluctuation
Cthe rising cost of semiconductors for a seasonal fluctuation
Dthe rising of the cost of semiconductors for a fluctuation by season
Ethe rise of semiconductors in price to a seasonal fuctuation
正确答案： C解析：
固定搭配为“mistake…for”，故A、B、E三项错误：D项表达不合习惯，故本题选择C项。 -
第13题：
(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover its
input tax. (3 marks)
Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007
will continue to apply for the foreseeable future.
– you should ignore indexation allowance.
正确答案：
(b) Recoverability of input tax
Sales by Nikau Ltd of its existing products are subject to UK VAT at 17·5% because it is selling to domestic customers who
will not be registered for VAT. Accordingly, at present, Nikau Ltd can recover all of its input tax.
Sales to customers in North America will be zero rated because the goods are being exported from the EU. Zero rated supplies
are classified as taxable for the purposes of VAT and therefore Nikau Ltd will continue to be able to recover all of its input tax. -
第14题：
The new employee was inexperienced, so he had trouble on dealing with the customer’s complaints.()此题为判断题(对，错)。
参考答案：错误
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第15题：
听力原文：M: There are several reasons why careful analysis of financial statements is necessary. What are they?
W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.
Q: What are they talking about?
(17)
A．The methods of financial statements.
B．The necessity of careful analysis of financial statements
C．The relationship among financial statements.
D．The purpose of financial statements.
正确答案：B
解析：男士问的是仔细分析财务报表的必要性的理由，故B选项符合。D项说的是财务报表的目的，并非分析财务报表的目的。 -
第16题：
单句理解
听力原文：Interest rate risk refers to the exposure of a bank's financial condition to adverse movements in interest rates.
(1)
A．Bank's financial condition is the cause of interest rate risk.
B．Bank's financial condition has impact on interest rate risk.
C．Interest rate risk occurs when interest rate moves against the bank's financial condition.
D．Interest rate risk occurs when interest rate favours the bank's financial condition.
正确答案：C
解析：单句意思为“利率风险是指银行在不利的利率变动中暴露出的财务风险”。A项因果关 系颠倒，B项没有提及，D项“favour”一词与原句“adverse”相矛盾。 -
第17题：
Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.()
正确答案：错
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第18题：
YouuseaWindows2000Professionalcomputertorunaweeklyaccountstable.Thereporthasthenameap_financial_reports.Youalsowanttheusethecomputertorunatasknamedperf_logtoconnecttonetworkroutersandretrievetheirperformancelogs.Whentheap_financial_reportisrunningonthecomputerperf_logtaskstopsrespondingtheeventuallytimesout.Whenyourunonlytheperf_logtaskthetaskcompletessuccessfully.Youusethetaskmanagertoviewyoursystemresources.Youwanttoresolvetheperformancelogtimeoutproblembyusingtaskmanager.Whatshouldyoudo？（）
参考答案：A
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第19题：
The 1982 oil and gas act gives power to permit the disposal of assets held by the corporation, and ___ the corporation's statutory monopoly in the supply of gas for fuel purposes so as to permit private companies to compete in this supply.A.decrease
B.abate
C.curtail
D.dwindle答案：C解析：本题考查动词的词义辨析
C选项，句意：1982的《石油和天然气法》赋予了权力，允许公司处置资产，并____公司在燃料供应方面的法定垄断权，以允许私营公司参与这种供应的竞争。curtail意为“削减，限制”，综上，C选项正确。
A选项，decrease意为“减少”，指令人反感的事物减少，故排除。
B选项，abate意为“减少”，多用作及物动词，指数目或体积的减少、范围变小、经济状况恶化，故排除。
D选项，dwindle意为“减少”，指价值丧失，故排除。
故正确答案为C 项。 -
第20题：
Financial institutions deal with financial assets，assets that promise future payments from financial contracts, such as securities and loans.These institutions also deliver services, relying on their reputations to attract customers for relationships ofte答案：解析：金融机构处理金融资产，这些资产是承诺未来收益的金融合同，如股票和贷款。这些机 构同样提供服务，这依赖于声誉吸引基于信任关系的客户。类似地，非金融企业期望未来的现 金形式的收益，或者来自其有形的服务产品或者来自可识别的商标品牌、某个生产过程的专利。 因为资产种类众多，将其分为两类比较方便：实物资产和金融资产。实物资产是那些基于基本质量提供收益的资产，一个人的家的价值与其建筑质量、所在位置和大小相关，一个公司的主 要的电脑提供的收益是基于其速度、内存大小、用途的便利以及维修的频率，而金融资产是能 从签署合约的团体手中收到未来承诺收益的合约。 与其他机构一样，金融机构需要并使用资产，以使得收益超过成本，金融机构和其他公司 最关键的不同是金融机构持有的大部分资产事金融资产。金融机构使用来自存款者的资金来获 取对他人的金融索取权。他们也许会将资金借给个人、企业或者政府，它们也会购买其他企业 的股权，金融机构期望的未来收益依赖于他们购买的金融负债所有者的绩效。金融机构和其他 公司的主要区别并不在于它们筹集资金的方式，因为所有企业都这样筹集金融负债.而在于他 们如何运用这比资金。 -
第21题：
BBC——（British Broadcasting Corporation）
正确答案: ①1922年12月14日由“BBC”之父约翰·里恩创立；②名义上独立，实际上许多方面均受英国政府的控制；③英国广播公司节目分为广播和电视两部分，其新闻特点是：信息量大，时效快；④BBC国际广播以报道“客观、公正”著称，“是事实而不是宣传”，其声誉远在“美国之音”和“莫斯科广播电台”之上，但目前它的影响力和声誉正逐步下降。 -
第22题：
You are an experienced network administrator in an international corporation. One of your clients asks you to configure a network for a financial trading center which requires multiple high-value transactions. And the transactions are very important to the client. In such a situation, which two of the following are basic and most important requirements concerning the configuration? （）(Choose two.)
- A、no single point of failure
- B、determine which protocol to use
- C、trading database server location
- D、deterministic response to all failures
正确答案:A,D -
第23题：
名词解释题BBC——（British Broadcasting Corporation）正确答案： ①1922年12月14日由“BBC”之父约翰·里恩创立；②名义上独立，实际上许多方面均受英国政府的控制；③英国广播公司节目分为广播和电视两部分，其新闻特点是：信息量大，时效快；④BBC国际广播以报道“客观、公正”著称，“是事实而不是宣传”，其声誉远在“美国之音”和“莫斯科广播电台”之上，但目前它的影响力和声誉正逐步下降。解析： 暂无解析 -
第24题：
问答题Practice 3 Equity securities are known as shares (or stock) in a corporation. Stockholders are considered owners of the corporation. The Articles of Incorporation must state the number of shares and the characteristics of the stock. To issue stock is actually to offer shares of stock for sale. The corporation’s Board of Directors controls when and to whom the corporation’s shares are offered and sold. Outstanding shares—Outstanding shares are shares already issued and purchased by the shareholder or stockholder. Par value—Par value is an arbitrary value assigned to each share in the Articles of Incorporation but does not necessarily reflect the true market value of the stock. Shares may not be issued and sold by the corporation for less than their par value therefore it is sometimes advisable not to state any par value at all or state a par value lower than the estimated market price. No par value allows the Board of Directors to decide each time shares are issued what the price per share will be. In a very large corporation where the stock is publicly traded at a public exchange, such as the New York Stock Exchange, the public demand for the stock of the corporation rather than the Board of Directors determines the selling price of the stock. Capital account—The capital account of a corporation is an entry in the books of the corporation and is determined by multiplying the par or stated value of the corporation’s stock by the number of shares outstanding. For example, if the corporation had sold 1,000 shares of stock which had $10 par value, the capital account would be $10,000.正确答案：
【参考译文】
股票是指公司发行的股份。股东是公司的所有者。公司条例必须说明公司股份的数量及其特征。发行股票实际上是出售公司的股份。公司董事会决定何时以及向何种人发售股票。
流动股——指已发行的,股东已购买的股票。
票面价值——指根据公司条例而赋予每股股票的价值。但它并不一定反映股票真正的市场价值。股票不能以低于票面价值发行和出售,因此有时不规定票面价值或所规定的票面价值低于估计的市场价值是非常明智的。在没有规定票面价值时,公司董事会得以在每次发行股票时决定每股的价格。某大公司的股票在大型公共交易所(如纽约证券交易所)进行公开交易时,公众对公司股票的需求而不是公司董事会决定该公司股票的交易价格。
资本性账户——指公司登记在册的资本,它等于流动股的数量与票面价值或是规定价值的乘积。比如说,某公司发行了1000股,每股票面价值为10美元,它的资本账户则是1万美元。解析： 暂无解析