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[A] had[B] owned[C] lived in[D] stayed at
[A] had
[B] owned
[C] lived in
[D] stayed at
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（请给出正确答案）
[A] had
[B] owned
[C] lived in
[D] stayed at
答案
更多“[A] had[B] owned[C] lived in[D] stayed at”相关的问题
第1题
What can we learn about the couple？
A．They worked in a restaurant.
B．They had a restaurant in the shopping center.
C．They owned a successful restaurant.
第2题
These first impression proved to be false because ______.
A．African women shared the same rights with men
B．African women had more freedom than Western women
C．many African women held important position in the government
D．some Mrican women have owned most businesses and been chief traders in some places
第3题
What is the main reason for Renault's joint agreement with Nissan？
A．The expiry of the "gentlemen's agreement".
B．Because Renault wanted to help Nissan out of the hard situation.
C．Because Nissan had very good reputation for technological excellence.
D．Because Renault was 44% owned by the French government.
第4题
Once there lived man who owned a very remarkable (奇物的) goose. It was a goose which could lay golden eggs. Every day when the man went into the barnyard (谷仓边场地) he would find a beautiful golden egg. The trouble was that the goose would lay only one egg each day.
One day a neighbor spoke to the man who owned the wonderful goose. "Why do not you cut the goose open and get all the gold that is inside the goose？ Then you would be a rich man and you would be the envy(羡慕的对象) of all your neighbors. "
The man thought this might be a good idea; so he cut the goose open. He killed the goose that laid the golden eggs. What do you suppose he found？ He found just what you would find in any ordinary goose if you should cut one open.
Now there are no more golden eggs. The man was not satisfied with what he had; so now he has nothing.
That remarkable goose would lay ______ every day.
A．only each egg
B．just
C．just one egg
D．only egg
第5题
Once there lived man who owned a very remarkable (奇特的) goose. It was a goose which could lay golden eggs. Every day when the man went into the barnyard (谷仓边场地) he would find a beautiful golden egg. The trouble was that the goose would lay only one egg each day.
One day a neighbor spoke to the man who owned the wonderful goose. "Why do not you cut the goose open and get all the gold that is inside the goose？ Then you would be a rich man and you would be the envy(羡慕的对象) of all your neighbors."
The man thought this might be a good idea; so he cut the goose open. He killed the goose that laid the golden eggs. What do you suppose he found？ He found just what you would find in any ordinary goose if you should cut one open.
Now there are no more golden eggs. The man was not satisfied with what he had; so now he has nothing.
That remarkable goose would lay ______every day.
A．only each egg
B．just
C．just one egg
D．only egg
第6题
(a) On 1 January 2015, Palistar acquired 75% of Stretcher’s equity shares by means of an immediate share exchange of two shares in Palistar for five shares in Stretcher. The fair value of Palistar and Stretcher’s shares on 1 January 2015 were $4·00 and $3·00 respectively. In addition to the share exchange, Palistar will make a cash payment of $1·32 per acquired share, deferred until 1 January 2016. Palistar has not recorded any of the consideration for Stretcher in its financial statements. Palistar’s cost of capital is 10% per annum.
The summarised statements of financial position of the two companies as at 30 June 2015 are:
The following information is relevant:
(i) Stretcher’s business is seasonal and 60% of its annual profit is made in the period 1 January to 30 June each year.
(ii) At the date of acquisition, the fair value of Stretcher’s net assets was equal to their carrying amounts with the following exceptions:
An item of plant had a fair value of $2 million below its carrying value. At the date of acquisition it had a remaining life of two years.
The fair value of Stretcher’s investments was $7 million (see also note (v)).
Stretcher owned the rights to a popular mobile (cell) phone game. At the date of acquisition, a specialist valuer estimated that the rights were worth $12 million and had an estimated remaining life of five years.
(iii) Following an impairment review, consolidated goodwill is to be written down by $3 million as at 30 June 2015.
(iv) Palistar sells goods to Stretcher at cost plus 30%. Stretcher had $1·8 million of goods in its inventory at 30 June 2015 which had been supplied by Palistar. In addition, on 28 June 2015, Palistar processed the sale of $800,000 of goods to Stretcher, which Stretcher did not account for until their receipt on 2 July 2015. The in-transit reconciliation should be achieved by assuming the transaction had been recorded in the books of Stretcher before the year end. At 30 June 2015, Palistar had a trade receivable balance of $2·4 million due from Stretcher which differed to the equivalent balance in Stretcher’s books due to the sale made on 28 June 2015.
(v) At 30 June 2015, the fair values of the financial asset equity investments of Palistar and Stretcher were $13·2 million and $7·9 million respectively.
(vi) Palistar’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose Stretcher’s share price at that date is representative of the fair value of the shares held by the non-controlling interest.
Required:
Prepare the consolidated statement of financial position for Palistar as at 30 June 2015. (25 marks)
(b) For many years, Dilemma has owned 35% of the voting shares and held a seat on the board of Myno which has given Dilemma significant influence over Myno. The other shares (65%) in Myno were held by many other shareholders who all owned less than 10% of the share capital. On this basis, Dilemma considered Myno to be an associate and has used equity accounting to account for its investment.
In March 2015, Agresso made an offer to buy all of the shares of Myno. The offer was supported by the majority of Myno’s directors. Dilemma did not accept the offer and held on to its shares in Myno.
On 1 April 2015, Agresso announced that it had acquired the other 65% of the share capital of Myno and immediately convened a board meeting at which three of the previous directors of Myno were replaced, including the seat held by Dilemma.
Required:
Explain how the investment in Myno should be treated in the consolidated statement of profit or loss of Dilemma for the year ended 30 June 2015 and the consolidated statement of financial position at 30 June 2015. (5 marks)
第7题
WA No, I made it myself.
MB You made it yourself？ That's incredible! How did you find the time to do something like that？
WA Well, you know what they say—you make time for things you enjoy. I took a rug-making class a couple of years ago, but it wasn't until I was in India and went to a rug market that I decided to finally make my own. So you're partially right — India is connected to this rug, but I didn't buy it there—just the materials I needed to make it.
What did the man assume about the rug？
A．That it was new
B．That the woman bought it
C．That it was a gift from the woman's parents
D．That the woman had owned it for a long time
第8题
In the first sentence the word" amazed" means ______.
A．interesting
B．satisfied
C．surprised
D．shocked
第9题
听力原文： Abraham Lincoln's father, Thomas Lincoln, was born in Virginia in 1778. In 1781 the family moved to Kentucky. He became a skilled carpenter, and he was never short of food. At one time he owned two farms. He always owned one or more horses.
On June 12, 1806, Thomas Lincoln married Nancy. She came from a very poor Virginia family. She had no education and signed her name with an X after their marriage. Thomas Lincoln earned his living as a carpenter and handyman. In 1807 a daughter, Sarah, was born. On February 12, 1809, in a log cabin that Thomas Lincoln had built, Abraham was born.
When Abraham Lincoln was two, the family moved to another farm. Life was lonely and hard. There was little time for play. Most of the day was spent hunting, farming, hashing, and doing farm duties. In 1816 the Lincolns decided to move to Indiana, where the land was surveyed and sold by the government.
In the winter of 1816 the Lincolns took their small property, settled in Indiana. Because it was winter, Thomas Lincoln immediately built a simple, three-sided shelter flat served as home until he could build a log cabin. A fire at the open end of the shelter kept the family warm. At this time southern Indiana was a heavily forested wilderness. Lincoln described it as a "wild region, with many bears end other wild animals in the woods."
Nancy died on October 5, 1818 because of some serious disease. The next year, Thomas Lincoln went to Kentucky, and married Sarah Bush Johnston, a widow with three children. Abe Lincoln was very much fond of his kind stepmother.
(35)
A．On June 12, 1806.
B．On February 12, 1809.
C．In the winter of 1816.
D．In 1778.
第10题
听力原文： For a long time, Albert Worboys had a reputation as a miser in his village. Yesterday, when his will was announced people found they had completely wronged him.
Mr. Worboys was a farmer who had a very big farm. Apart from this, he also owned a building business, and made money on the stock market. Every year, hundreds of dollars streamed into his purse. Yet, he was known by other residents as the meanest man in the village. A fellow villager, who had known him for more than fifty years, said, "He never spent money on himself. He never bought a new suit and he even mended his shoes with sticky tape rather than buy a new pair." A woman villager added, "He got the greatest pleasure from doing his account books. He worked on them for hours. We thought he was planning to take his money with him."
Mr. Worboys died in October at the age of 85, and yesterday his will became known. He left ＄175,000 for building houses for his former employees, ＄3,000 for a new village bus shelter. The rest of his estate, more than ＄200,000, went to charity.
(33)
A．Because he never lent any money to his fellow villagers.
B．Because he never gave his children any money.
C．Because he never spent money on himself.
D．Because he never paid enough to the farmers working for him.
