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[主观题]

A company has net income of $130,500. Its net sales were $1,740,000 and its average total assets were $2,750,000. To compute its profit margin, total asset turnover, and return on total assets.

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更多“A company has net income of $1…”相关的问题

第1题

A company paid $500,000 in merit raises to employees whose performances were rated A, B, or C. Each employee rated A received twice the amount of the raise that was paid to each employee rated C; each employee rated B received 3/2 times the amount of the raise that was paid to each employee rated C. If 50 workers were rated A, 100 were rated B, and 150 were rated C, how much was the raise paid to each employee rated A?

A．$370

B．$625

C．$740

D．$1250

E．$2500

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第2题

2 Assume that today’s date is 1 July 2005.

Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004

and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he

has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.

Jan’s salary from 1 May 2004 was ￡74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price

of ￡42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free

petrol is provided by the company. Jan has other taxable benefits amounting to ￡3,965.

Jan’s other 2004/05 income comprises:

￡

Dividend income from UK companies (cash received) 3,240

Interest received on an ISA account 230

Interest received on a UK bank account 740

Interest remitted from an offshore account (net of 15% withholding tax) 5,100

Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598

The total interest arising on the offshore account was ￡9,000 (gross). In addition, Jan has not remitted other

Portuguese rental income arising in the year, totalling a further ￡1,500 (gross).

Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house

to buy. The accommodation would be a two bedroom flat, valued at ￡155,000 with an annual value of ￡6,000. It

would be made available from 6 August 2005. The company will pay the rent of ￡600 per month for the first six

months. All other bills will be paid by Jan.

Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He

has held these shares since August 1986 when he bought 2,500 shares at ￡4.07 per share. In January 1994, a

bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders

have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:

– 3 shares in Jumper (currently trading at ￡3.55 per share) for every 5 shares in Gilet, and

– 25p cash per share

Required:

(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)

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第3题

根据以下内容回答题：

Today in the United States．the car is the most popular sort of transportation in all of the United States．It has completely(1)the horse as a means of everyday transportation．Ameri-cans use their car for nearly 90 per cent of all personal trip．

Most Americans are able to buy ears．The average price of a recently made car was 2，050in 1950，2，740 in 1960 and(2)4，750 in 1975．During this period America car

manufacturers set about(3)their products and work efficiency．As a result，the yearly

income of the(4)family increased from 1950 to 1975 faster than the price of cars．For this reason(5)，a new car takes a smaller(6)of a family’s total earnings today．

In l95 1 proportionally it took 8．1 months of an average family’s(7)to buy a the car．

In l962 a new car(8)8．3 of a family’s annual earnings．By l975 it only took 4 months’income．In addition．the l975 cars were technically(9)to models from previous years．The influence of the automobile extends throughout the economy(10)the car：important toAmericans．Americans spend more money to keep their ears running on than any other item．

请回答（1）题查看材料

A.denied

B.reproduced

C.replaced

D.ridiculed

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第4题

Before the 20th century the horse provided day to day transportation in the United States. Trains were used only for long-distance transportation.

Today the car is the most popular【C1】______of transportation in all of the United States. It has completely【C2】______the horse as a means of everyday transportation. Americans use their car for【C3】______90 percent of all personal【C4】______.

Most Americans are able to【C5】______cars. The average price of a【C6】______made car was, 500 in 1950, 740 in 1960 and up【C7】______750 in 1975. During this period American car manufacturers set about【C8】______their products and work efficiency.

Meanwhile, the yearly income of the.【C9】______family increased from 1950to 1975【C10】______than the price of cars. For this reason,【C11】______a new car takes a smaller【C12】______of a family's total earnings today.

In 1951【C13】______it took 8.1 months of an average family's【C14】______to buy a new car. In 1962, a new car【C15】______8.3 of a family's annual earnings. By 1975 it only took 4.75【C16】______income. In addition, the 1975 cars were technically【C17】______to models from previous years.

The【C18】______of the automobile extends throughout the economy【C19】______the car is so important to Americans. Americans spend more money【C20】______their cars running than on any other item.

【C1】

A．kinds

B．means

C．mean

D．types

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第5题

Before the 20th century the horse provided day to day transportation in the United States. Trains were used only for long-distance transportation.

Today the car is the most popular【C1】______ of transportation in all of the United States. It has completely【C2】______ the horse as a means of everyday transportation. Americans use their car for【C3】______ 90 percent of all personal【C4】______ .

Most Americans are able to【C5】______ cars. The average price of a【C6】______ made car was, 500 in 1950, 740 in 1960 and up【C7】______ 750 in 1975. During this period American car manufacturers set about【C8】______ their products and work efficiency.

Meanwhile, the yearly income of the【C9】______ family increased from 1950 to 1975【C10】______ than the price of cars. For this reason,【C11】______ a new car takes a smaller【C12】______ of a family's total earnings today.

In 1951【C13】______ it took 8.1 months of an average family's【C14】______ to buy a new car. In 1962, a new car【C15】______ 8.3 of a family's annual earnings. By 1975 it only took 4.75【C16】______ income. In addition, the 1975 cars were technically【C17】______ to models from previous years.

The【C18】______ of the automobile extends throughout the economy【C19】______ the car is so important to Americans. Americans spend more money【C20】______ their cars running than on any other item.

【C1】

A．kinds

B．mean

C．means

D．types

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第6题

Before the 20th century the horse provided day-to-day transportation in the United States. Trains were used only for long-distance transportation.

Today the car is the most popular【C1】______of transportation in all of the United States. It has completely【C2】______the horse a means of everyday transportation. Americans use their car for【C3】______80 per cent of any【C4】______Most Americans are able to【C5】______cars. The average price of a【C6】______made car was $ 2, 050 in 1950; $ 2, 740 in 1960 and up to $ 4, 750【C7】______1975. During this period American car manufactures set about【C8】______the products and work efficiency.

As a result, the yearly income of the【C9】______family increased from 1950 to 1975【C10】______than the price of cars. For this reason【C11】______a new car takes a smaller【C12】______of family's total earnings today.

In 1951【C13】______it took 8. 1 months of an average family's【C14】______to pay a new car. In 1962 a new car【C15】______8. 3 of a family's annual earnings. By 1975 it only took 4. 75【C16】______income. In addition, the 1975 cars were technically【C17】______to models from previous years.

The【C18】______of the automobile extends throughout the economy【C19】______the car is so important to Americans. Americans spend more money to【C20】______their cars running than on any other item.

【C1】

A．kinds

B．sort

C．means

D．types

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第7题

?Read the article below about cars in America.

?Choose the correct word or phrase to fill each gap from A, B, C, or D.

?For each question 21--30, mark one letter (A, B, C, or D) on your Answer Sheet.

Cars in America

Before the 20th century the horse provided day to day transportation in the United States. Trains were used only for long-distance transportation. Today the car is the most popular means of transportation in all of the United States. It has completely (21) the horse as a means of everyday transportation. Americans use their car for (22) 90 percent of all personal (23)

Most Americans are able to (24) cars. The average price of a (25) made car was, 650 in 1950, 740 in 1960 and up to, 750 (26) 1975. During this period American car manufacturers set about (27) their products and work efficiency.

As a result, the yearly income of the (28) family increased from 1950 to 1975 (29) than the price of cars.

For this reason, (30) a new car takes a smaller part of a family's total earnings today.

(21)

A．denied

B．reproduced

C．replaced

D．ridiculed

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第8题

Washington, Inc.抯 stock transactions during the year 2001 were as follows:

January 1 720,000 shares issued and outstanding

May 1 2 for 1 stock split occurred

October 1 Acquisition of Block Corp. in exchange for 240,000 shares in a

transaction accounted for by the pooling of interests method.

What was Washington 抯 weighted average number of shares outstanding during 2001, for

earnings per share (EPS) computation purposes?

A.1,680,000.

B.1,500,000.

C.1,740,000.

D.1,666,667.

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第9题

Section C Directions: Read the passage below. Matc...

Section C Directions: Read the passage below. Match the effects listed in the column on the right with their causes listed on the left by writing the appropriate letter in the space provided.（每个选项只能填一次） Tornadoes, or “twisters,” are among the smallest but most violent storms.They are caused by air masses that reach rotational speeds of about 300miles per hour. Tornadoes often occur in series, like the ones in April of 1965 that caused havoc in Iowa, Wisconsin, Illinois, Indiana, Michigan, and Ohio, killing 271 people and damaging $300,000,000 worth of property. Forty years earlier, in March of 1925, another series had killed 740 persons in Missouri, Indiana, Illinois, Kentucky, and Tennessee.“Tornado Alley” is a belt that runs through the Great Plains and southeastern portion of the United States. The Chicago area holds the greatest potential for tornado damage because of the combination of its location, its density of population, and its development. However, less populated southwestern Oklahoma has the highest incidence of tornadoes. Though Chicago has only half the incidence of tornadoes as Oklahoma, the need for disaster aid in Chicago is greater than anywhere else. Cause ______ 1. tornado series of 1965 Effect A. 740 people killed in 5 states B. smallest but most violent storms C. the greatest potential for tornado D. $300,000,000 property damage

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第10题

【填空题】Listen to the following talk and fill in t...

【填空题】Listen to the following talk and fill in the missing words. Save the Environment to Save Ourselves Earth’s animals are disappearing ___1__. Many ___2__ are becoming extinct. Every year, one-half ___3___ in the tropical rain forests ___4___. some disappear before ___5____. no one has time to study them __6___. Today, 740 different ___7___ either threatened or endangered. Anther 400 species are waiting __8__. However, ___9___ 400 species have __10____ while waiting. __11____ worries scientists and environmentalists. They want the environmental ___12___ to be made stronger. Otherwise, nature’s treasures are disappearing __13___. the cure for cancer or AIDS, ___14___, many be hiding in the rain forest. ___15___, many believe, we must save the environment to save ourselves.

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