A.is
B.are
C.be
第1题:
I'll keep ______ eye on the baby when she is away.
A、the
B、one
C、 an
D、much
第2题:
Whita:How are you?
Harrison: I'm fine. Thank you. And you?
White:_______
A、Me, too.
B、I, too.
C、Fine.
D、Thanks.
第3题:
The following information is available for a manufacturing company which produces multiple products:
(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company?
A.All of the above
B.(i), (ii) and (iii) only
C.(i), (iii) and (iv) only
D.(ii) and (iii) only
The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
第4题:
John: Paul, this is Mr Smith, my landlord.
Paul: I'm pleased to meet you.
Mr Smith: ( ).
A. Good morning, Paul.
B. Very pleased to meet you, too.
C. I'm fine, too.
第5题:
The following statements have been made about life cycle costing:
(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle
(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis
(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product
(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage
Which of the above statements is/are correct?
A.(i) and (iii)
B.(iii) only
C.(i) and (iv)
D.(ii) only
All of the statements are false except statement (iii).
第6题:
Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.
Which of the following statements about intra-group profits in consolidated financial statements is/are correct?
(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party
(ii) Eliminating intra-group unrealised profits never affects non-controlling interests
(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iii) only
(i) is the only correct elimination required by IFRS.