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[主观题]

Financial statements are typically prepared in the following order:

A、Balance sheet, statement of owner's equity, income statement.

B、Statement of owner's equity, balance sheet, income statement.

C、Income statement, balance sheet, statement of owner's equity.

D、Income statement, statement of owner's equity, balance sheet.

E、Balance sheet, income statement, statement of owner's equity.

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第1题

Which three statements are typical characteristics of VLAN arrangements?()

A. A new switch has no VLANs configured.

B. Connectivity between VLANs requires a Layer 3 device.

C. VLANs typically decrease the number of collision domains.

D. Each VLAN uses a separate address space.

E. A switch maintains a separate bridging table for each VLAN.

F. VLANs cannot span multiple switches.

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第2题

The following statements are true EXCEPT ______.

A.prominent scientists are sometimes superstitious

B.flocks of birds roosting on a telephone line signify stormy weather

C.Groundhog Day is February 2

D.The pain in a person's joints is probably caused by a change in blood pressure

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第3题

Question 9

The following financial statements relate to Blue Ting for the year ended 31 December 2001

Balance Sheet ended at 31 December

2000 2001

$'000 $'000

Plant and machinery 1,296 1,788

Less: Depreciation (174) (287)

Stock 184 296

Trade debtors 382 490

Bank and cash 10 (301)

Trade creditors (142) (166)

Accrued expenses (45) -

Taxation (80) (100)

Dividends (45) (60)

1,386 1,660

Less: 6% Loan notes2009 (350) (350) 1,036 1,310

Paid-up share capital 875 975

Share premium - 50

Revenue reserves 35 70

Profit and loss 126 215 1,036 1,310

Trading and Profit and Loss Account

2000 2001

$'000 $'000

Turnover 2,725 3,204

Less: Cost of sales (1,766) (2,195)

Gross profit 959 1,009

Less: Operating expenses (713) (715)

Profit before taxation 246 294

Less: taxation (80) (90)

Profit after taxation 166 204

Less: transfer to reserves (20) (35)

proposed dividends (45) (80)

Retained earnings for the year 101 89

Additional information:

Plant and machinery with a cost of $52,000 and a written-down value of $22,800 was sold for$10,000.

Required:

(a)Briefly discuss why users regard cash flow analysis importantly.

(b)Prepare a cash flow statement for Blue Ting for the year ended 31 December 2001 in the format as prescribed by HKSSAP15: Cash Flow Statement.

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第4题

All of the following statements are true EXCEPT

A.emotion feeling sometimes may change the basic perceptual process.

B.emotion may affect people's cognitive processes.

C.emotion tends to make people unable to solve problems.

D.some psychologists disagree with some biosocial theories on whether emotion experiences should be studied.

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第5题

Which of the following statements is CORRECT about the running of the typical Italian family restaurant in the United States?

A. The couple cook the dishes and the children help them.

B. The husband does the cooking and the wife serves as the waitress.

C. The mother does the cooking while the father and children wait on the guests.

D. A hired cook prepares the dishes and the family members serve the guests.

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第6题

Which of the following statements is CORRECT about the running of the typical Italian family restaurant in the United States?

A.The couple cook the dishes and the children help them.

B.The husband does the cooking and the wife serves as the waitress.

C.The mother does the cooking while the father and children wait on the guests.

D.A hired cook prepares the dishes and the family members serve the guests.

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第7题

Which of the following statements are true about order bill of lading?( )

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第8题

According to the passage, the following statements are true EXCEPT ______.

A.now there are two language systems, Kanji and katakana in Japan

B.the word "digital camera" appears very different in Japanese

C.people are always confused by the young Japanese pronunciation of "turtle" and "camera"

D.Foreign Words Committee is engaged in finding suitable Japanese replacements for the foreign words

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第9题

According to the passage, the following statements are true EXCEPT ______.

A.now there are two language systems, Kanji and katakana in Japan

B.the word "digital camera" appears very different in Japanese

C.people are always confused by the young Japanese pronunciation of "turtle" and "camera"

D.Foreign Words Committee is engaged in finding suitable Japanese replacements for the foreign words

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第10题

The following are excerpts from Bao, Inc.financial statements related to its fixed assets activity for the fiscal year ended June 30, 2004 ($million):

Assuming the firm uses straight line depreciation, the average age and the average depreciable life of Bao’s fixed assets are closest to:

A.7 years for average age and 20 years for average depreciable life.

B.6 years for average age and 14 years for average depreciable life.

C.6 years for average age and 20 years for average depreciable life.

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