单选题By the end of last year, nearly a million cars _____ in that auto factory.A had producedB had been producedC would be producedD were produced

考题 Last year we had no rain for weeks _________, so there was a serious drought. A.in endB.on endC.at endD.by end

查看答案

考题 This year's yield will be( ). A. high as last yearB. high as last year'sC. as high as last year'sD. as high as last year

查看答案

考题 He said, “I ________ a lot of new words by the end of last year.” A.had already learntB.have already learntC.would have already learntD.already learnt

查看答案

考题 3 Damian is the finance director of Linden Limited, a medium sized, unquoted, UK trading company, with a 31 Julyyear end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid￡10,000 in June 1998. He estimates that the current market value of Linden Limited is ￡9 million and that thecompany will make taxable profits of ￡1·4 million in the forthcoming year to 31 July 2007.(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to thisend has proposed that in future all cars purchased by the company should be low emission vehicles. The salesdirector has stated that several of his staff, who are the main recipients of company cars, other than the directors,are extremely unhappy with this proposal, perceiving it as downgrading their value and status.The cars currently provided to the sales staff have a list price of ￡19,600, on which Linden Limited receives abulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The companypays for up to ￡400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the runningcosts, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,because they are high mileage vehicles.The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealeris only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any otherchanges to Linden Limited’s company car policy or practice.Required:(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individualsalesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax andnational insurance (NIC) savings arising. (9 marks)

查看答案

考题 (b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended31 October 2008. In the last year, several investment properties have been purchased to utilise surplus fundsand to provide rental income. The properties have been revalued at the year end in accordance with IAS 40Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, andthe total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to providethe fair value for each property.Required:(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on theirwork, and explain the reason for the enquiries; (7 marks)

查看答案

考题 There is a difference of 5 million dollars between this year’s sales and last year’s.() A. 这里有今年和去年5百万美元的销售额差价。B. 今年和去年的销售额相差5百万美元。C. 今年和去年的销售额有5百万美元的不同。

查看答案

考题 By the end of last year they _____ 1,000 machines.A. turned outB. had turned outC. would turn outD. had been turned out

查看答案

考题 By the end of last year China’s foreign reserves ____ $4 trillion.A: have reachedB: had reachedC: reachedD: would reach

查看答案

考题 You are the audit supervisor of Maple Co and are currently planning the audit of an existing client, Sycamore Science Co (Sycamore), whose year end was 30 April 2015. Sycamore is a pharmaceutical company, which manufactures and supplies a wide range of medical supplies. The draft financial statements show revenue of $35·6 million and profit before tax of $5·9 million.Sycamore’s previous finance director left the company in December 2014 after it was discovered that he had been claiming fraudulent expenses from the company for a significant period of time. A new finance director was appointed in January 2015 who was previously a financial controller of a bank, and she has expressed surprise that Maple Co had not uncovered the fraud during last year’s audit.During the year Sycamore has spent $1·8 million on developing several new products. These projects are at different stages of development and the draft financial statements show the full amount of $1·8 million within intangible assets. In order to fund this development, $2·0 million was borrowed from the bank and is due for repayment over a ten-year period. The bank has attached minimum profit targets as part of the loan covenants.The new finance director has informed the audit partner that since the year end there has been an increased number of sales returns and that in the month of May over $0·5 million of goods sold in April were returned.Maple Co attended the year-end inventory count at Sycamore’s warehouse. The auditor present raised concerns that during the count there were movements of goods in and out the warehouse and this process did not seem well controlled.During the year, a review of plant and equipment in the factory was undertaken and surplus plant was sold, resulting in a profit on disposal of $210,000.Required:(a) State Maples Co’s responsibilities in relation to the prevention and detection of fraud and error. (4 marks)(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Sycamore Science Co. (12 marks)(c) Sycamore’s new finance director has read about review engagements and is interested in the possibility of Maple Co undertaking these in the future. However, she is unsure how these engagements differ from an external audit and how much assurance would be gained from this type of engagement.Required:(i) Explain the purpose of review engagements and how these differ from external audits; and (2 marks)(ii) Describe the level of assurance provided by external audits and review engagements. (2 marks)

查看答案

考题 Estimates _____ anywhere from 600 000 to 3 million. Although the figure may vary, analysts do agree on another mater: that the number of the homeless is increasing. One of the federal government’s studies predicts that the number of the homeless will reach nearly 19 million by the end of this decade.[A] cover[B] change[C] differ[D] range

查看答案

考题 By the end of last year, nearly a million cars __________in that auto factory.A.had produced B.had been produced C.would be produced D.were produced

查看答案

考题 By the end of last year, nearly a million cars __________in that auto factory.A.had produced B.had been produced C.would be produced D.were produced

查看答案

考题 Estimates（）anywhere from 600,000 to 3 million.Although the figure may vary,analysts do agree on another matter:that the number of the homeless is increasing,one of the federal government’s studies predicts that the number of the homeless will reach nearly 19 million by the end of this decade.A.cover B.change C.range D.differ

查看答案

考题 With computer users linker to the Internet growing ( ) every year, business is trying to cash in on the worldwide network. A. at million B. with a million C. with one million D. by the million

查看答案

考题 Injuries from rear-end ______ were down，which could mean more than $45 million saved on accident damage per year. A.collisions B.combats C.contradictions D.conflicts

查看答案

考题共用题干第一篇Arctic MeltEarth’s North and South Poles are famous for being cold and icy.Last year,however,the amnount of ice in the Arctic Ocean（北冰洋）fell to a record low.Normally,ice builds in Arctic waters around the North Pole each winter and shrinks（缩小）during the summer. But for many years,the amount of ice left by the end of summer has been declining.Since 1979,each decade has seen an 11.4 percent drop in end?of-summer ice cover. Between 1981 and 2000,ice in the Arctic lost 22 percent of its thickness,becoming I.13 meters thinner.Last summer,Arctic sea ice reached its thinnest levels yet.By the end of summer 2007,the ice had shrunk to cover just 4.2 million square kilometers.That's 38 percent less area than the average cover at that time of year. And it's a very large 23 percent below the previous record low,which was set just 2 years ago. This continuing trend has made scientists concerned.There may be several reasons for the ice melt, says Jinlun Zhang, an oceanographer（海洋学家）at the University of Washington at Seattle.Unusually strong winds blew through the Arctic last summer. The winds pushed much of the ice out of the central Arctic,leaving a large area of thin ice and open water.Scientists also suspect that fewer clouds cover the Arctic now than in the past.Clearer skies allow more sunlight to reach the ocean.The extra heat warms both the water and the atmosphere.In parts of the Arctic Ocean last year,surface temperatures were 3.5℃warmer than average and 1.5℃warmer than the previous record high.With both air and water getting warmer,the ice is melting from both above and below. In some parts of the Beaufort Sea,north of Alaska and western Canada,ice that measured 3.3 meters thick at the beginning of the summer measured just 50 centimeters by season's end.The new measurements suggest that melting is far more severe than scientists have seen by just looking at ice covcrfrom above,says Donald K. Perovich,a geophysicist at the U.S.Army Cold Regions Researchand Engineering Laboratory in Hanover,N.H.Some scientists fear that the Arctic is stuck in a warming trend from which it may never recover.By the end of summer 2007 the ice cover in the Arctic was ________.A:4.2 million square kilometersB:11.4 million square kilometersC:1.13 million square kilometers D:38 million square kilometers

查看答案

考题 Compared with last year, the output of the factory this year has increased（）20%.AwithBatCforDby

查看答案

考题 This year's sales in many companies were lower than （）.A、lat year'sB、which of last year'sC、last yearD、in last year

查看答案

考题单选题This year's sales in many companies were lower than （）.A lat year'sB which of last year'sC last yearD in last year

查看答案

考题单选题In order to meet the steady demand of the market, the factory has turned out ______A twice more TV sets this year as last yearB TV sets this year twice as many as last yearC twice as many TV sets this year as last yearD TV sets twice more this year than last year

查看答案

考题单选题The latter half of the last sentence in Paragraph 3, “or one tourist for every person living in Spain”, means _____.A all the 37 million people living in Spain are touristsB every year almost as many tourists visit Spain as there are people living in that countryC every person living in Spain has to take care of a touristD every Spanish is visited by a tourist every year

查看答案

考题单选题A 3/4 percent American workers are potential applicants.B 1.3 million jobs were created last year.C 40 percent of companies will take on part-time staff.D The service sector does not contribute to job creation.

查看答案

考题填空题Last year, customers (buy) ____ a total of 90 million iPods and 2 billion songs from the iTunes store.

查看答案

考题单选题By the end of last week 611 people from 49 countries _____ to attend the meeting, with nearly half coming from the United States, Germany and Britain.A had registeredB have registeredC registeredD were registered

查看答案

考题单选题It didn’t take long for Henry FordA to turn out a few hundred cars a year.B to cut the production of his cars by 50％.C to reduce the price of his cars to $260.

查看答案

考题单选题The latter half of the last sentence in Paragraph 3, i.e.,or one tourist for every person living in Spain means_______.A all the 37 million people living in Spain are touristsB every year almost as many tourists visit Spain as there are people living in that countryC every person living in Spain has to take care of a touristD every Spaniard is visited by a tourist every year

查看答案

考题单选题The British Royal Society for the Prevention of Accidents (ROSPA) is petitioning to keep the UK on British Summer Time all year round, and they claim that nearly 450 serious accidents occur each year because of the time change.A all year round, and they claim that nearly 450 serious accidents occur each year because of the time changeB all throughout the year, and they claim that nearly 450 serious accidents occur each year because of itC all year, claiming that nearly 450 serious accidents occur each year because of itD all year round, claiming that nearly 450 serious accidents occur each year because of the time changeE all year round, and they claim that nearly 450 serious accidents occur each and every year because of the time change

查看答案

网友您好，请在下方输入框内输入要搜索的题目：

更多 “单选题By the end of last year, nearly a million cars _____ in that auto factory.A had producedB had been producedC would be producedD were produced” 相关考题

网友您好， 请在下方输入框内输入要搜索的题目：

更多 “单选题By the end of last year, nearly a million cars _____ in that auto factory.A had producedB had been producedC would be producedD were produced” 相关考题

网友您好，请在下方输入框内输入要搜索的题目：