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If a building that was originally purchased for $85,000 is offered for sale at $150,000, i

s assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $130,000, and is sold for $157,000. What is the effect of the sale on the accounting equation for the seller?

A、Assets increase $85,000; owner’s equity increases $85,000.

B、Assets increase $72,000; owner’s equity increases $72,000.

C、Assets increase $157,000; owner’s equity increases $157,000.

D、Assets increase $130,000; owner’s equity increases $130,000.

E、Assets decrease $85,000; owner’s equity decreases $85,000.

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第1题

If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000,

A、Assets increase $52,000; owner's equity increases $52,000.

B、Assets increase $85,000; owner's equity increases $85,000.

C、Assets increase $137,000; owner's equity increases $137,000.

D、Assets increase $140,000; owner's equity increases $140,000.

E、Assets decrease $85,000; owner's equity decreases $85,000.

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第2题

A discount of 1 percent is offered for payment within 30 days, and 0.5 percent for payment within 60 days.

A.If customers pay within 30 days, they will save more money.

B.The company does not permit a discount for payment within 50 days.

C.Customers will not save any money by paying immediately after purchasing.

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第3题

This is offered as a textbook illustration of the principle that voters are far shrewder than most politicians believe. This case study highlighting Washington's inability to fool anyone is based on a recent survey of the attitudes of people on Medicare about their new prescription-drug benefit.

Last fall, when Congress added prescription-drug coverage to Medicare, the new law was hailed as a political masterpiece. Congressional Democrats, who overwhelmingly opposed the bill, thundered that they, too, were eager to provide a drug benefit under Medicare, but they championed alternative legislation that offered a larger drug subsidy and smaller incentives to health insurers to participate. Liberals such as Sen. Edward Kennedy were confident that the drug bill, with plenty of holes in its benefit formulas, would inevitably be expanded around the time it took effect.

Not many in Congress seemed troubled that the federal budget was deep in deficit, the nation was saddled with future expenditures for the Iraq war and virtually no health care expert believed that the legislation would fit into its projected $400-billion-over- 10-years cost framework. The new law was a cynical bargain that had more to do with the 2004 election than a rational approach to the prescription-drug needs of the nation's elderly.

The prescription-drug legislation seems a compromise between competing ideologies inserted into a fixed congressional budget. Put another way, it was sausage-stuffing in the guise of lawmaking. And, what no one anticipated was the reaction of the elderly, a group that votes in disproportionate numbers.

The passage you are reading is the beginning part of a report in the original. Then, what is "This", the first word, most probably referring to?

A.An offered illustration.

B.Part of a textbook on politics.

C.What the author is going to write.

D.The principle that voters are shrewder than most politicians believe.

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第4题

Nic () a job in a bank, but to our surprise he didn’t take it.

A、is offered

B、offered

C、was offered

D、has offered

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第5题

听力原文: President Bush has apologized for U. S. soldiers who abused prisoners in Iraq. The apology came during a meeting with Jordan's King Abdullah.

President Bush says he told King Abdullah that those responsible for the wrongdoing will be brought to justice, and their actions do not represent American values.

"I told him I was sorry for the humiliation suffered by the Iraqi prisoners and the humiliation suffered by their families. I told him I was equally sorry that people who have been seeing those pictures didn't understand the true nature and heart of America, "Mr. Bush said.

Mr. Bush says he and Americans are sickened by images of the abuse, which he says are a stain on America's reputation.

In interviews Wednesday with Arab-language television stations, Mr. Bush denounced the abuse, but stepped short of apologizing for it.

King Abdullah said Jordanians were also horrified by the images, but he is confident the abuse does not reflect U. S. morals or standards.

During his talk with King Abdullah, President Bush______.

A.denied that U. S. soldiers were to blame for their abuse of prisoners in Iraq

B.refused to admit that it was an error to launch the war on Iraq

C.made an apology for American soldiers' abuse of prisoners in Iraq

D.required Jordan to give help in fighting against terrorism

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