首选用于治疗乳癌情志郁结证的方剂是A．四逆散合开郁散B．逍遥散合开郁散C．逍遥散合香贝养荣汤D．神

A．supplier; distributor

B．supplier; customer

C．distributor; monitor

D．distributor; supplier

With regard to his own position in the company, Kamp says

A．people outside the company think he's overpaid.

B．if he left, the company would lose some of its bank contracts.

C．he's the most important member of the company.

D．the value of his work justifies an increase in his insurance policy.

With regard to his own position in the company, Kent says

A．people outside the company think he's overpaid,

B．if he left, the company would lose some of its bank contracts.

C．he's the most important member of the company.

D．the value of his work justifies an increase in his insurance policy.

paid $38,000 for

insurance for the year to 30 September 2005.

What figures should appear for insurance in the company’s financial statements for the year ended 30 June

2005？

Income statement Balance sheet

A $27,200 Prepayment $19,000

B $39,300 Prepayment $9,500

C $36,700 Prepayment $9,500

D $55,700 Prepayment $9,500

ys rent for its premises quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was $84,000 per year until 30 June 20X5. It was increased from that date to $96,000 per year. What rent expense and end of year prepayment should be included in the financial statements for the year ended 30 April 20X6？

A、Expense Prepayment $93,000 $8,000

B、Expense Prepayment $93,000 $16,000

C、Expense Prepayment $94,000 $8,000

D、Expense Prepayment $94,000 $16,000

A、in regard for

B、as regard to

C、with regard to

D、regardless of

A、The company’s emergent strategy

B、The company’s corporate structure

C、The company’s HR strategy

D、The company’s mission statement

E、The company’s damage control plan

e period from 1 October 20X3 to 31 March 20X5. What figures should appear in the company’s financial statements for the year ended 31 December 20X4？

A、SoPLOCI SoFP 40,000 10,000 Prepayment

B、SoPLOCI SoFP 40,000 15,000 Prepayment

C、SoPLOCI SoFP 50,000 10,000 accrual

D、SoPLOCI SoFP 50,000 15,000 accrual

A company prepares its financial statements in accordance with U.S.GAAP (generally accepted accounting principles).It expected to be the sole supplier for a state-wide school milk program and had production facilities valued at $28.4 million.Recently several other companies were also granted milk-supply contracts throughout the state and the company now estimates that it will only be able to generate cash flows of $3 million per year for the next 7 years with its facilities.The firm has a cost of capital of 10%.

The impairment loss (in $-millions) on the production facilities will most likely be reported in the company’s financial statements as a:

A.13.8 reduction in operating cash flows..

B.13.8 impairment loss in the income statement

C.7.4 reduction in the balance sheet carrying amount.