网友您好， 请在下方输入框内输入要搜索的题目：
题目内容
（请给出正确答案）
The company endured heavy financial losses.
A:experienced
B:faced
C:suffered
D:put up with
B:faced
C:suffered
D:put up with
参考答案
参考解析
解析：这家公司遭受了严重亏损。experience“经历”，如：We have never experienced this kind of holiday before．我们以前从未经历过这样的假期。face“面临”，如：She was fa-cing quite a big challenge．她正面临一个相当大的挑战。suffer“遭受”，如：Man will suffer many disappointments in his quest for truth．人类在探索真理的过程中必然会遭受挫折。put up with “容忍”，如：It is hard to put up with people who are impolite．没有礼貌的人是令人难以容忍的。只有suffer意思上和endure最接近。
更多 “ The company endured heavy financial losses.A:experienced B:faced C:suffered D:put up with” 相关考题
考题
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows:（Expressed in RMB thousands）FINANCLAL STATEMENTS ITEMS20×820×7Sales6400048000Cost of sales5400042000Net profit30-20December 31, 20×8December 31, 20×7Inventory1600012000Current assets6000050000Total assets10000090000Current liabilities2000018000Total liabilities3000025000During the audit, John has the following findings:(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:Dr. Cash in Bank RMB 5820000Dr. Financial Expenses RMB 180000Cr. Notes Receivable RMB 6000000(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:Dr. Non-operating Expenses RMB 3000000Cr. Provisions RMB 3000000On January 10, 20×9,Company A received a judgment on repaying RMB 2500000to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:Dr. Provisions RMB 3000000Cr. Cash in Bank RMB 2500000Cr. Non-operating Income RMB 500000Required:(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:(a)Inventory Turnover Rate in 20×8;(b)Gross Profit Ratio in 20×8;(c)After Tax Return on Total Assets in 20×8; and(d)Current Ratio as at December 31, 20×8(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.
考题
(b) Determine whether the factoring company’s offer can be recommended on financial grounds. Assume aworking year of 365 days and base your analysis on financial information for 2006. (8 marks)
考题
(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers toendeavour to meet the objectives of the company. Your answer should refer to:(i) setting targets for financial performance;(ii) participation in the budget-setting process. (12 marks)
考题
12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 forinsurance for the year to 30 September 2005.What figures should appear for insurance in the company’s financial statements for the year ended 30 June2005?Income statement Balance sheetA $27,200 Prepayment $19,000B $39,300 Prepayment $9,500C $36,700 Prepayment $9,500D $55,700 Prepayment $9,500
考题
3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred taxprovision for their company. They are quite surprised at the impact on the provision caused by changes in accountingstandards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-basedPayment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 andthe directors are unsure how the deferred tax provision will be calculated in its financial statements ended on thatdate including the opening provision at 1 November 2003.Required:(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferredtaxation under IAS12 ‘Income Taxes’. (5 marks)
考题
5 Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments:Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatmentof financial instruments and they understand that on initial recognition any financial asset or liability can bedesignated as one to be measured at fair value through profit or loss (the fair value option). However, there are certainissues that they wish to have explained and these are set out below.Required:(a) Outline in a report to the directors of Ambush the following information:(i) how financial assets and liabilities are measured and classified, briefly setting out the accountingmethod used for each category. (Hedging relationships can be ignored.) (10 marks)
考题
4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a televisioncompany to make a film which will be broadcast on the television company’s network. The fee agreed for thefilm was $5 million with a further $100,000 to be paid every time the film is shown on the television company’schannels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million anddelivered to the television company on 1 April 2007. The television company paid the fee of $5 million on30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,the costs of which would be deducted from any future payments to Router. The directors of Router wish torecognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May2007. (5 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.
考题
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 onlyB 1, 2 and 4 onlyC 2, 3 and 4 onlyD All four items
考题
(b) (i) Advise Alasdair of the tax implications and relative financial risks attached to the following propertyinvestments:(1) buy to let residential property;(2) commercial property; and(3) shares in a property investment company/unit trust. (9 marks)
考题
(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather thanas a company whilst it is making losses. You should calculate the tax adjusted trading loss for the yearending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.You are not required to prepare any other supporting calculations. (10 marks)
考题
The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the formto be presented to shareholders at the forthcoming company general meeting. Uma has also commented that theprevious auditors did not use a liability disclaimer in their audit report, and would like more information about the useof liability disclaimer paragraphs.Required:(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.(3 marks)
考题
Onlythosewhocan___tolosetheirmoneyshouldmakehigh-riskinvestments.A)maintainB)sustainC)endureD)afford
考题
According to the passage, which of the following about the borrower's financial weakness is false?A．Past record of repayment.B．Low profitability.C．Poor management.D．Heavy obligations to creditors.
考题
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 statementsC．The relationship among financial statements.D．The purpose of financial statements.
考题
According to the passage, companies can have different classes of stock mainly because the company wants ______.A．to keep the financial costs at a certain levelB．to still have the control over the companyC．to keep the stock price from droppingD．to attract more capital from the public
考题
The financial status of the company has been () by bank's credit report.
A.verifiedB.examinedC.checkedD.stated
考题
A profit and loss statement indicates the company's ______.A．assets and liabilities at a particular point in timeB．revenues and expenses for a specific period of timeC．financial resources at a particular point in timeD．performance at a particular point in time
考题
A public company that fails to obey the new law could be forced to（ ）[A] pay a heavy fine[B] close down its business[C] change to a private business[D] sign a document promising to act
考题
It is__for me to carry.A.a too heavy bag
B.too a heavy bag
C.too heavy a bag
D.too heavy bag
考题
单选题The company gave some financial assistance toA
allow more people to study at a high levelB
promote retailing jobs in schoolsC
train students in schools management
考题
单选题Where does the first passage likely appear?A
In a corporate promotional newsletterB
In a letter to the company's managementC
In a company's annual financial reportD
In the business section of a newspaper
考题
单选题Under SEC guidelines, a company in this situation is required either to submit revised financial statements or that they withdraw their plans for a public stock offering.A
that they withdraw their plansB
to withdraw its plansC
that it withdraw planningD
to have been withdrawn from their plansE
it should withdraw its plans
考题
单选题An automaker is facing financial difficulties. The vice president of marketing has determined that the root of the company’s problems is low brand loyalty. The vice president proposes, there- fore, that the company begin an aggressive advertising campaign focused on children aged from three to eight years. By securing strong brand recognition with this demographic, he argues, the company will have an advantage when these customers reach an age when they can buy cars. Which of the following, if true, raises the most serious doubts about the vice president’s proposal?A
Studies have shown that children are an important factor in the car-buying decision for 75 percent of parents with children under 18 years of age.B
The financial difficulties facing the company will result in the company’s declaring bankruptcy within five years if the difficulties are not addressed effectively.C
The company’s most recent advertising campaign, focused on the theme of “Rev up your life,” has received positive ratings from the demographic aged 18 to29.D
Children are accustomed to viewing ads for car toys while watching their favorite television programs, so ads for actual cars will appeal to them.E
The vice president who made the proposal has only one year of experience in the automotive industry, but has spent more than 20 years in the financial services and children’s entertainment industries.
热门标签
最新试卷
