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题目

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A company acquires some new depreciable assets.Which of the following combinations of

estimated salvage value and useful life will most likely produce the highest net profit margin?

A.low salvage value estimates and long average lives.

B.high salvage value estimates and long average lives.

C.high salvage value estimates and short average lives.

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第1题

On January 2, a company acquires some state-of-the-art production equipment at a net cost of $14

million. For financial reporting purposes, the firm will depreciate the equipment over a 7-year life using straight-line depreciation and a zero salvage value; for tax reporting purposes, however, the firm will use 3-year accelerated depreciation. Given a tax rate of 35% and a first-year accelerated depreciation factor of 0.333, by how much will the company’s deferred tax liability increase in the first year of the equipment’s life?

A.$931,700.

B.$1,064,800.

C.$1,730,300.

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第2题

A company acquires a manufacturing facility in which it will produce toxic chemicals.
The cost of the facility (exclusive of the underlying land) is $25 million and it is expected to provide a 10-year useful life, after which time the company will demolish the building and restore the underlying land. The cost of this restoration and cleanup is estimated to be $3 million at that time. The facility will be amortized on a straight-line basis. The company’s discount rate associated with this obligation is 6.25 percent. The total expense that will be recorded in the first year associated with the asset retirement obligation on this property isclosest to:

A. $163,618.

B. $224,945.

C. $265,879.

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第3题

A company acquires some new depreciable assets. Which of the following combinations o
f estimated salvage value and useful life will most likely produce the highest net profit margin?

A. low salvage value estimates and long average lives.

B. high salvage value estimates and long average lives.

C. high salvage value estimates and short average lives.

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第4题

Performance appraisal provides a formal system through which the supervisor ______.A.a

A.acquires a clear picture of the subordinate’s present performance

B.makes plans to remedy deficiencies

C.makes plans to reinforce strengths

D.punish the employee

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第5题

Contoso Ltd. has a single active directory forest that has five domains. Each domain has t
wo DNS servers. Each DNS server hosts active directory-integrated zones for all five domains. All domain controllers run windows server 2008. Contoso acquires a company names tailspin toys. Tailspin toys has a single active directory forest that contains a single domain. You need to configure the DNS system in the contoso forest to provide name resolution for resources in both forests. What should you do?()

A.Configure client computers in the contoso forest to use the tailspin toys DNS server as the alternate DNS server.

B.Create a new conditional forwader and store it in active directory. Replicate the new conditional forwarded to all DNS server in the contoso forest.

C.Create a new application directory partition in the contoso forest. Enlist the directory partition for all DNS servers.

D.Create a new host (A) record in the globalnames folder on one of the DNS servers in the contoso forest. Configure the host (A) record by using by using the tailspin toys domain name and the ip address of the DNS server in the tailspin toys forest.

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第6题

If a buyer acquires the stock of a seller for $50 million, the buyer’s tax basis in that stock, all things being equal is.如果买方以5000万美元的价格获得卖方的股票,那么买方在该股票中的税基,其他条件相同的情况下:()。

A.$30millionafterincometaxes所得税后3000万美元

B.$50million5000万美元

C.$75million,onnormalwrite-ups7,500万美元,正常的账面价值提高

D.$55million,onnormalwrite-ups5,500万美元,正常的账面价值提高

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第7题

Part C

Directions: Read the following text carefully and then translate the underlined segments into Chinese. (10 points)

  (46)Culture, in a broad sense, means the total way of life of a people, including the patterns of belief, customs, institutions, techniques, and language that characterize the life of the group.As culture is so inclusive, it permeates virtually every aspect of human life and influences predominantly people's behavior, including linguistic behavior.

  (47)When we learn a new word we tend to look for its meaning in the word itself; however, in addition to its dictionary meanings, the same word may stir up different associations in different people.Take the word dog for example. In the United States, the word dog in most instances conjures up an image of a furry, domesticated family pet. In some areas of the world, such as South Korea, however, dogs are considered to be a culinary amenity and often are eaten. Therefore, the word dog elicits a quite different meaning because of different cultural experiences. This example indicates that language is heavily tinted with its culture.

  (48)From the above, we can infer that a language not only expresses facts, ideas, or events which represent shared world knowledge of its people, but also reflects the people's attitudes beliefs, world outlooks etc.In a word, language expresses cultural reality. When a child acquires his mother tongue, he also acquires a language-specific culture and becomes socialized in certain ways. If he moves to another community or country, he may be recognized easily not as a member of the local community group but as a newcomer from the ways he uses his language. This implies that language embodies cultural identity.

  As language is tightly intertwined with culture, learning a language is inseparable from learning its culture. (49)When learning a foreign language, we should not only learn the mere imitation of the pronunciation, grammar, words and idioms but also learn to see the world as native speakers do, that is to say, learn the wags in which the foreign language reflects the ideas, customs, and behavior. of that society, learn to understand their "language of the mind".We need to learn enough about the language's culture so that we can communicate in the target language properly to achieve not only the linguistic competence but also communicative competence. This is of great significance in learning a foreign language. (50)Otherwise the ignorance of cultural differences between mother tongue and target language will inevitable create barriers in learning the target language, thus causing some misunderstandings and confusions frequently.

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第8题

An analyst has calculated the following ratios for a company:The company’s return on equ

An analyst has calculated the following ratios for a company:

An analyst has calculated the following ratios for

The company’s return on equity (ROE) is closestto:

A.4.8%.

B.15.2%.

C.22.7%.

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第9题

ICC (People's Insurance Company of China)

ICC (People's Insurance Company of China)

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第10题

Deposits-in-transit would not appear on a company’s bank statement but would appear on the company’s bank reconciliation.()
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