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[多选题]

对于水闸中闸底板与铺盖之间的缝，下列说法正确的是（）。

A.是沉降缝

B.是温度缝

C.能适应地基的不均匀沉降

D.能适应结构温度的变化

E.缝中应设止水

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更多“对于水闸中闸底板与铺盖之间的缝，下列说法正确的是（）。A．是…”相关的问题

第1题

A company values its inventory using the first in, first out （FIFO) method. At 1 May 20X2

A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X2 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X3 the following transactions took place: 20X2 1 July Purchased 500 engines at $220 each 1 November Sold 400 engines for $160,000 20X3 1 February Purchased 300 engines at $230 each 15 April Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 20X3？

A、$188,500

B、$195,500

C、$166,000

D、None of these figures

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第2题

Wilmslow acquired 80% of the equity shares of Zeta on 1 April 2014 when Zeta’s retained ea

rnings were $200,000. During the year ended 31 March 2015, Zeta purchased goods from Wilmslow totalling $320,000. At 31 March 2015, one quarter of these goods were still in the inventory of Zeta. Wilmslow applies a mark-up on cost of 25% to all of its sales.

At 31 March 2015, the retained earnings of Wilmslow and Zeta were $450,000 and $340,000 respectively.

What would be the amount of retained earnings in Wilmslow’s consolidated statement of financial position as at 31 March 2015？

A.$706,000

B.$542,000

C.$498,000

D.$546,000

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第3题

A company values its inventory using the first in, first out （FIFO) method. At I May 20X2

A company values its inventory using the first in, first out (FIFO) method. At I May 20X2 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X3 the following transactions took place: 20X2 1 July Purchased 500 engines at $220 each 1 November Sold 400 engines for $160,000 20X3 1 February Purchased 300 engines at $230 each 15 April Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 20X3？

A、$188,500

B、$195,500

C、$166,000

D、None of these figures

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第4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5题

Translate the following sentence into English. “如图1所示，史密斯兄弟能源合伙人公司截止2009年12月的总负债和总权益分别为8.952亿美元和6.002亿美元，合计为14.954亿美元。”

A、As shown in Figure 1, the liabilities and equity of Smith Brothers Energy Partners as ended December 2009, for instance, are respectively $ 895.2 m and $ 600.2 m, adding up to $ 1 495.4 m of total assets.

B、As shown in Figure 1, the liabilities and total equity of Smith Brothers Energy Partners as ended December 2009, for instance, are respectively $ 895.2 m and $ 600.2 m, adding up to $ 1 495.4 m of total assets.

C、As shown in Figure 1, the total liabilities and total equity of Smith Brothers Energy Partners as ended December 2009, for instance, are respectively $ 895.2 m and $ 600.2 m, adding up to $ 1 495.4 m of total assets.

D、None of the above.

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第6题

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7题

.A company values its inventory using the first in, first out （FIFO) method. At 1 May 20X8

.A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X8 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X9 the following transactions took place: 20X8 1 Jun. Purchased 500 engines at $220 each 1 Nov. Sold 400 engines for $160,000 20X9 1 Feb. Purchased 300 engines at $230 each 15 Apr. Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 20X9？

A、$188,500

B、$195,500

C、$166,000

D、None of these figures

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第8题

A company values its inventory using the first in, first out （FIFO) method. At 1 May 20X2

A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X2 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X3 the following transactions took place: 20X2 1 Jun. Purchased 500 engines at $220 each 1 Nov. Sold 400 engines for $160,000 20X3 1 Feb. Purchased 300 engines at $230 each 15 Apr. Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 20X3？

A、$188,500

B、$195,500

C、$166,000

D、None of these figures

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