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Directions: This part is to test your ability to do practical writing. You are required to complete a Memo according to the following information given in Chinese. Remember to do your writing on the Translation/Composition Sheet. prefix="o" ns="urn:schemas-microsoft-com:office:office" ?xml:namespace> 说明:根据所给信息完成以下备忘录。 送达:全体员工 发自:经理 主要内容:关于奖金 发件日期: 201 5 年 6 月 1 4 日 内容:公司去年取得很大业绩。每位员工下月将收到奖金 $500 ,与下月工资一起发放。希望大家继续努力工作,为公司发展做出新的贡献。祝愿公司明年取得更大成绩。 签名: Joan Blackbum Words for reference: 奖金 bonus 业绩 achievement 做贡献 make contributions prefix="v" ns="urn:schemas-microsoft-com:vml" ?xml:namespace> MEMO Date : (1)__________________ From: (2)_________________ To: (3)____________________ Subject: (4) __________________ Message: ____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Signature: (5)______________
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【单选题】Under the initial value method, when accounting for an investment in a subsidiary,
A.
Dividends received by the subsidiary decrease the investment account.
B.
The investment account is adjusted to fair value at year-end.
C.
Income reported by the subsidiary increases the investment account.
D.
The investment account does not change from year to year.
E.
Dividends received are ignored.
【单选题】诗歌尾联有什么含意?分析不正确的一项是() 和董传留别 苏轼 粗缯大布裹生涯,腹有诗书气自华。厌伴老儒烹瓠叶,强随举子踏槐花。囊空不办寻春马,眼乱行看择婿车。得意犹堪夸世俗,诏黄新湿字如鸦。
A.
意为友人董传定有金榜题名、春风得意之时,到时可以向世人夸耀。
B.
诏书上新写的如鸦的黑字上有自己的名字,意为金榜题名。
C.
表达了作者对董传才华的肯定,寄寓了诗人的鼓励希冀之情。
D.
表达了作者对自己的极度失望之情,对自己人生境遇的不满。
【简答题】阅读理解。 All students need to have good study habits. When you have good study habits, you can learn things quickly. You also remember them easily. Do you like to study in the living-room? This is not a ...
【单选题】下列对这首诗的赏析,不正确的一项是( ) 和董传留别 苏轼 粗缯大布裹生涯,腹有诗书气自华。厌伴老儒烹瓠叶,强随举子踏槐花。囊空不办寻春马,眼乱行看择婿车。得意犹堪夸世俗,诏黄新湿字如鸦。
A.
“粗缯大布”指出友人董传的外貌特征,“囊空不办”指出他生活贫困。
B.
董传饱读诗书、满腹经纶、学业有成,气质才华自然横溢,高雅光彩。
C.
董传厌恶了陪伴老儒烹瓠叶的日子,想和举子在槐花飘落大地的时候去游学。
D.
“寻春马”暗用《登科后》的典故:“春风得意马蹄疾,一日看尽长安花”。
【简答题】All students need to have good study habits(习惯). When you have good study habits, you can learn things quickly. You also remember them easily. Do you like to study in the living-room? This is not a go...
【简答题】All students need to have good study habits. When you have good study habits, you can learn things quickly. You can also remember them easily. Do you like to study in the living –room? This is not a g...
【单选题】When an entity chooses the revaluation model as its accounting policy for measuring property, plant, and equipment, which of the following statements is correct?
A.
When an asset is revalued, the entire class of property, plant, and equipment to which that asset belongs must be revalued.
B.
When an asset is revalued, individual assets within a class of property, plant, and equipment to which that asset belongs may be selectively revalued.
C.
Revaluations of property, plant, and equipment must be made at least every three years.
D.
Increases in an asset’s carrying value as a result of the first revaluation must be recognized in net income.
【单选题】Under and allowance method of accounting for bad debts , the entry made when an account is written off is ( )
A.
bad debts expense,debit; accounts receivable, credit.
B.
bad debts expense,debit; allowance for doubtful accounts, credit.
C.
allowance for doubtful accounts, debit; accounts receivable, credit.
D.
accounts receivable,debit; allowance for doubtful accounts, credit.
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