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日期的写法较灵活,如2018年9月8日,可以写成September 8, 2018或8 September 2018.


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更多 “日期的写法较灵活,如2018年9月8日,可以写成September 8, 2018或8 September 2018.” 相关考题
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考题 Callie will start (幼儿园)in September.

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考题 9. Our school begins ________September Ist.A.inB.onC.forD.at

考题 AI'm Joe. I-m twelve years old. I like September very much. September 9th is my birthday, and my father's birthday is in September,too.We have a birthday party ev-ery year. Teachers Day is in September, too. And I can play with all my teachers. So September is my favorite. What about you?( )21.1t is Joe's________ birthday this year.A. twelveB.twelfthC. ninthD. nine

考题 24._______is Teachers Day.A. September 10thB. September 9thC. September IstD. 10th September

考题 25. _______likes September very much.A.JoeB. Joe's fatherC.ID.Joe's mother

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考题 Tina has been teaching here ( ) September 2009 till now. A、sinceB、fromC、forD、at

考题 We shall glad to receive your offer for walnut meat, shipment, during September/October for transshipment at Hongkong.()

考题 We have booked your order for 12,000 metric tons of Canada Oat as per your fax of September 18 and our E-mail of September 20, and wish to assure you that, upon receipt of the relevant L/C, we shall effect shipment in time.(英译中)

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考题 Detetime是Data类型的变量,以下赋值语句中错误的是( )。A.Datetime=#4/14/97#B.Datetime=#September1,1997#C.Datetime=#12:15:00AM#D.Datetime=#8/8/99

考题 Date Time是一个Date类型的变量,以下赋值语句中正确的是 ( )A.DateTime="5/12/03"B.Date Time=September 1, 2003C.DateTime=#12 :15 :30 AM#D.Date Time=("8/8/99")

考题 The following trial balance relates to Sandown at 30 September 2009:The following notes are relevant:(i) Sandown’s revenue includes $16 million for goods sold to Pending on 1 October 2008. The terms of the sale are that Sandown will incur ongoing service and support costs of $1·2 million per annum for three years after the sale. Sandown normally makes a gross profit of 40% on such servicing and support work. Ignore the time value of money.(ii) Administrative expenses include an equity dividend of 4·8 cents per share paid during the year.(iii) The 5% convertible loan note was issued for proceeds of $20 million on 1 October 2007. It has an effective interest rate of 8% due to the value of its conversion option.(iv) During the year Sandown sold an available-for-sale investment for $11 million. At the date of sale it had acarrying amount of $8·8 million and had originally cost $7 million. Sandown has recorded the disposal of theinvestment. The remaining available-for-sale investments (the $26·5 million in the trial balance) have a fair value of $29 million at 30 September 2009. The other reserve in the trial balance represents the net increase in the value of the available-for-sale investments as at 1 October 2008. Ignore deferred tax on these transactions.(v) The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2008. The directors have estimated the provision for income tax for the year ended 30 September 2009 at $16·2 million. At 30 September 2009 the carrying amounts of Sandown’s net assets were $13 million in excess of their tax base. The income tax rate of Sandown is 30%.(vi) Non-current assets:The freehold property has a land element of $13 million. The building element is being depreciated on astraight-line basis.Plant and equipment is depreciated at 40% per annum using the reducing balance method.Sandown’s brand in the trial balance relates to a product line that received bad publicity during the year which led to falling sales revenues. An impairment review was conducted on 1 April 2009 which concluded that, based on estimated future sales, the brand had a value in use of $12 million and a remaining life of only three years.However, on the same date as the impairment review, Sandown received an offer to purchase the brand for$15 million. Prior to the impairment review, it was being depreciated using the straight-line method over a10-year life.No depreciation/amortisation has yet been charged on any non-current asset for the year ended 30 September2009. Depreciation, amortisation and impairment charges are all charged to cost of sales.Required:(a) Prepare the statement of comprehensive income for Sandown for the year ended 30 September 2009.(13 marks)(b) Prepare the statement of financial position of Sandown as at 30 September 2009. (12 marks)Notes to the financial statements are not required.A statement of changes in equity is not required.

考题 (a) The following figures have been calculated from the financial statements (including comparatives) of Barstead forthe year ended 30 September 2009:increase in profit after taxation 80%increase in (basic) earnings per share 5%increase in diluted earnings per share 2%Required:Explain why the three measures of earnings (profit) growth for the same company over the same period cangive apparently differing impressions. (4 marks)(b) The profit after tax for Barstead for the year ended 30 September 2009 was $15 million. At 1 October 2008 the company had in issue 36 million equity shares and a $10 million 8% convertible loan note. The loan note will mature in 2010 and will be redeemed at par or converted to equity shares on the basis of 25 shares for each $100 of loan note at the loan-note holders’ option. On 1 January 2009 Barstead made a fully subscribed rights issue of one new share for every four shares held at a price of $2·80 each. The market price of the equity shares of Barstead immediately before the issue was $3·80. The earnings per share (EPS) reported for the year ended 30 September 2008 was 35 cents.Barstead’s income tax rate is 25%.Required:Calculate the (basic) EPS figure for Barstead (including comparatives) and the diluted EPS (comparatives not required) that would be disclosed for the year ended 30 September 2009. (6 marks)

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