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Unit 1 Reading A 阅读理解题 The Costs in a Feasibility Study P1 A feasibility study is the financial analysis of all the costs and income revenue that indicates whether a project will produce a profit. A feasibility study goes through several stages. The first stage uses approximated figures available at the time but further stages will require cost figures that have been confirmed and finalized. P2 When preparing a feasibility study for a new construction project, the first point is likely to be the cost and availability of the land on which you propose to build. The tender, that is, the offer you make for the land, will also have a number of associated costs for items such as legal charges, stamp duty and utility charges, including transportation costs. There may be many other costs that will have to be considered. P3 A further estimate will be required of the fees and associated costs for the building design. Bids from a number of architects will have been collected and the most cost-effective design selected. All these estimated costs must be added to the first stage of the feasibility report. P4 The next major aspect to consider will be the construction costs. For example, if your project comprises ten town homes, you need to calculate how much it will cost for building materials, wages and insurance. Contractors will be asked for estimates and the most reliable and cost effective design selected, but it is wise, at this stage, to include an extra percentage, say 10%, for non-specified costs. P5 This type of feasibility study will also include the likely estimated marketing costs, such as advertising, printing of brochures and sales commissions. P6 Finally, depending on what percentage of the total cost will have to be borrowed, the cost of borrowing must be included. In other words, the total amount of interest on the loans will have to be paid, over the period until the buildings are sold.
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【简答题】会计分期是指将一个企业持续经营的生产活动划分为一个个连续的、长短相同的期间,又称( )。
【简答题】会计分期是指将一个企业持续经营的生产经营活动划分为一个个相互连续的期间,即()。会计分期假设强调,企业应当划分会计期间,分期结算账目和编制财务会计报告。
【简答题】会计分期是指将一个企业持续经营的生产经营活动划分为一个个 _________ 、 _________ 的期间。
【判断题】会计分期是指将一个企业持续经营的生产经营活动进行随意划分,可划分成为一个个连续的、长短相同的期间,也可以是间隔的、长短不等的期间。
A.
正确
B.
错误
【单选题】下列哪些IP地址是B类IP地址
A.
168.0.128.1
B.
192.168.0.1
C.
254.2200.9
D.
12.30.0.1
【单选题】According to paragraph 2, a symptom of iron deficiency is the presence in young leaves of
A.
deep red discoloration between the veins
B.
white or yellow tissue between the veins
C.
dead spots between the veins
D.
characteristic dark green veins
【判断题】会计分期是指将一个企业持续经营的生产经营活动划分为一个个连续的、长短相同的期间。
A.
正确
B.
错误
【多选题】下列关于会计分期描述正确的有()。
A.
.会计分期就是企业生产周期
B.
.会计分期是指将一个企业持续经营的生产经营活动划分为一个个连续的、长短相同的期间
C.
.会计分期假设的主要作用在于使不同类型的会计主体有了记账的基准
D.
.折旧和摊销的会计处理体现了会计分期假设
【单选题】下列哪些IP地址是B类IP地址
A.
192.168.0.1
B.
168.0.128.1
C.
254.220.0.9
D.
12.0.0.1
【单选题】Which lab results can be found in nutritional iron deficiency anemia
A.
Serum iron concentration ↓ , total iron-binding capacity ↓ , transferrin saturation↓
B.
Serum iron concentration ↓, total iron-binding capacity ↓ , transferrin saturation↑
C.
Serum iron concentration ↓, total iron-binding capacity ↑ ,transferrin saturation normal
D.
Serum iron concentration ↓ , total iron-binding capacity↑, transferrin saturation↓
E.
Serum iron concentration ↓ ,total iron-binding capacity ↑, transferrin saturation↑
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