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【单选题】
听力原文:W: Dr. Thomas? This is Keet Bradley from the daily news. I'd like to ask you some questions about the new official standard weight that you purchased. M: I'd be happy to help you. What would you like to know? W: First of all, how was the standard weight used? M: Well, the people in our department use it to check the scales all over the country. The department of weights and measures, we are a government agency. It's our responsibility to see that all the scales measure a kilogram accurately so this is the way we use to adjust the scales. W: How did you cheek the scales before? M: We have an old standard weight that we used to use. It had to be replaced because it was imprecise. You see it was made of poor quality metal that was too porous. It absorbed too much moisture. W: Oh. So when the weather was humid it weighed more and when it was dry it weighed less. M: Exactly. And that variation can affect the standards of the whole country. So our department had the new weight make out of higher quality metal. W: How much did it cost? M: About 45 thousand dollars. W: 45,000 dollars? For one kilogram weight ? That's more expensive than gold. Is it really worth that much? M: I'm sure it is. Industries depend on our government agency to monitor the accuracy of scales so that when they buy and sell their products there is one standard. Think of the drug industry, for example, those companies rely on high accuracy scales to manufacture and package medicine. What is the conversation mainly about?
A.
How to care for precious metals.
B.
A standard unit for measuring weight.
C.
The value of precious metals.
D.
Using the metric system.
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参考答案:
举一反三
【判断题】Under the perpetual inventory system, the cost of merchandise purchased is recorded in the Merchandise Inventory account.
A.
正确
B.
错误
【多选题】使用 工具拉伸时,可以拉伸到( )。
A.
B.
曲线
C.
平面
D.
曲面
E.
基准
【多选题】板件上收到拉伸的部位修理时,可以使用的工具有()
A.
垫铁
B.
匙形鉄或板金锤
C.
整形锉
D.
橡胶锤
【单选题】Under a perpetual inventory system, when a sale is made, the company:
A.
makes a journal entry to record the sale only.
B.
makes a journal entry to record only the cost of goods sold.
C.
makes a journal entry to record the sale and the cost of goods sold.
D.
does not need to make a journal entry.
【单选题】Under a perpetual inventory system, when a sale is made, the seller prepares:
A.
no journal entry.
B.
one journal entry only.
C.
two journal entries.
D.
three journal entries.
【单选题】Under the perpetual inventory system, the entry to update the inventory record for the sale of goods is made at:
A.
The cost price of the goods
B.
The cost price of the goods plus goods and services tax
C.
The selling price of the goods
D.
The selling price of the goods less discounts allowed
【多选题】板件上受到拉伸的部位修理时,可以使用的工具是()
A.
垫铁
B.
匙形铁或钣金锤
C.
整形锉
D.
橡胶锤
【单选题】在实施货币资金审计的过程中,如果被审计单位存在以下()事项或情形,注册会计师无需保持警觉。
A.
在有经营业务的地区开立银行账户
B.
银行存款明细账存在非正常转账的“一借一贷”
C.
存在大额外币收付记录,而被审计单位并不涉足外贸业务
D.
存在没有具体业务支持或与交易不相匹配的大额资金往来
【单选题】Under the perpetual inventory system, the cost of merchandise purchased is recorded in the Merchandise Inventory account.
A.
TRUE
B.
FALSE
【多选题】板件上受到拉伸的部位修理时,可以使用的工具有
A.
垫铁
B.
匙形铁或钣金锤
C.
整形锉
D.
橡胶锤
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