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[主观题]

If any provision of this Agreement shall to any extent be held by a court or other tribunal to be in

valid,void or unenforceable,then that provision shall be inoperative and void insofar as it is in conflict with Iaw,but the remaining provisions of this Agreement shall nevertheless continue in full force and effect and the rights and obligations of the parties shall be construed and enforced as if this Agreement did not contain the particular provision held to be invalid,void or unenforceable.
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更多“If any provision of this Agreement shall to any extent be held by a court or other tribunal to be in”相关的问题

第1题

Shares can contain any rights the company and purchaser wish to contract for, but gene
rally grant the right to participate in () after a company earns profits and the right to vote in company affairs.

A、dividends

B、tort

C、provision

D、prosecute

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第2题

Which of the following is NOT true according to the passage?A) The EEC spends one b

Which of the following is NOT true according to the passage?

A) The EEC spends one billion pounds on imported energy each year.

B) At the present level of research spending, it is difficult to make any significant progress in the provision of energy from the sun.

C) The desired breakthrough could be obtained by the end of the next decade if investment were increased.

D) The total yearly spending of the EEC on solar energy research amounted to almost 6 million.

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第3题

The (41) means that the shipowner promises to carry on board a specific ship a particular cargo

The(41)means that the shipowner promises to carry on board a specific ship a particular cargo for a single or several voyages from one or more loading ports to one or more discharging ports. The payment paid by the charterer to the ship owner for cargo transport by sea is called(42)and the contact made by ship owner and charterer is called a voyage charter party. Under a voyage charter party, the actual operation of the vessel is left to the(43)There are the provision for the(44), demurrage and dispatch money etc. , in the voyage charter. There are more standard forms of voyage charter parties than any other form of contract of carriage.(45)is the most popular and widely used general purpose voyage charter party on a global basis for numerous types of cargoes.

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第4题

If you walk through the streets of any big city at six or seven in the morning, the chance
s are you will see women hurrying along, pushing prams(婴儿推车). You may see more than one women【C1】______on tile same door and, as it opens, quickly kiss the child,【C2】______a package of nappies and hurry off down the street to clock on the early【C3】______in an office, leaving their children to a child-minder -- a woman who may be doing the job legally or illegally, well or【C4】______Brian Jackson, director of the Child-minding Researching Unit, and his【C5】______have done a great deal of work in finding out【C6】______it means for a child to spend the first years of life【C7】______the care of a child-minder.

【C8】______law, anyone who looks after a child for more than two hours a day and【C9】______paid must be registered.【C10】______the punishment is a 50 pounds【C11】______Local authorities are responsible for the【C12】______and supervision of minders. The regulations【C13】______adequate provision for fire, safety and health. Very few minders can【C14】______these. Yet, not many boroughs give【C15】______assistance. "This means," Brian Jackson says, "that【C16】______you have one registered minder tested and proved by the local authorities, you can be sure that you will get a dozen unregistered,【C17】______minders at work."

The researchers found themselves【C18】______into the role of private investigators when they conduct their【C19】______Getting up early to do a" Dawn Watch" following mothers through cold, dark streets and【C20】______where they left their babies, Jackson says, was a long, slow process.

【C1】

A.knock

B.stop

C.stick

D.insist

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第5题

The following trial balance relates to Highwood at 31 March 2011:The following notes are r

The following trial balance relates to Highwood at 31 March 2011:

The following trial balance relates to Highwood at

The following notes are relevant:

(i) An equity dividend of 5 cents per share was paid in November 2010 and charged to retained earnings.

(ii) The 8% $30 million convertible loan note was issued on 1 April 2010 at par. Interest is payable annually in arrears on 31 March each year. The loan note is redeemable at par on 31 March 2013 or convertible into equity shares at the option of the loan note holders on the basis of 30 equity shares for each $100 of loan note. Highwood’s finance director has calculated that to issue an equivalent loan note without the conversion rights it would have to pay an interest rate of 10% per annum to attract investors.

The present value of $1 receivable at the end of each year, based on discount rates of 8% and 10% are:

The following trial balance relates to Highwood at

(iii) Non-current assets:

On 1 April 2010 Highwood decided for the first time to value its freehold property at its current value. A qualified property valuer reported that the market value of the freehold property on this date was $80 million, of which $30 million related to the land. At this date the remaining estimated life of the property was 20 years. Highwood does not make a transfer to retained earnings in respect of excess depreciation on the revaluation of its assets.

Plant is depreciated at 20% per annum on the reducing balance method.

All depreciation of non-current assets is charged to cost of sales.

(iv) The balance on current tax represents the under/over provision of the tax liability for the year ended 31 March 2010. The required provision for income tax for the year ended 31 March 2011 is $19·4 million. The difference between the carrying amounts of the net assets of Highwood (including the revaluation of the property in note (iii) above) and their (lower) tax base at 31 March 2011 is $27 million. Highwood’s rate of income tax is 25%.

(v) The inventory of Highwood was not counted until 4 April 2011 due to operational reasons. At this date its value at cost was $36 million and this figure has been used in the cost of sales calculation above. Between the year end of 31 March 2011 and 4 April 2011, Highwood received a delivery of goods at a cost of $2·7 million and made sales of $7·8 million at a mark-up on cost of 30%. Neither the goods delivered nor the sales made in this period were included in Highwood’s purchases (as part of cost of sales) or revenue in the above trial balance.

(vi) On 31 March 2011 Highwood factored (sold) trade receivables with a book value of $10 million to Easyfinance. Highwood received an immediate payment of $8·7 million and will pay Easyfinance 2% per month on any uncollected balances. Any of the factored receivables outstanding after six months will be refunded to Easyfinance. Highwood has derecognised the receivables and charged $1·3 million to administrative expenses. If Highwood had not factored these receivables it would have made an allowance of $600,000 against them.

Required:

(i) Prepare the statement of comprehensive income for Highwood for the year ended 31 March 2011;

(ii) Prepare the statement of changes in equity for Highwood for the year ended 31 March 2011;

(iii) Prepare the statement of financial position of Highwood as at 31 March 2011.

Note: your answers and workings should be presented to the nearest $1,000; notes to the financial statements are not required.

The following mark allocation is provided as guidance for this question:

(i) 11 marks

(ii) 4 marks

(iii) 10 marks

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第6题

根据下面内容,回答题 The Bank with Ideas With several hundred years of history behind it, t

根据下面内容,回答题

The Bank with Ideas

With several hundred years of history behind it, the APL Bank has few problems in (0)....B......businesses that it is a reputable and secure (19)......of a range of banking services.Now, it is demonstrating to business customers that it is flexible and responsive enough .to(20) ......their changing needs in the 21st century.

Based in London, APL offers banking services to businesses throughout the UK via its branch (21)......Most customer service provision is (22).....out by personal account managers based in local branches, together with (23).....staff at company headquarters.An important (24)...... for APL has been to make it easy for customers to (25)......business with the bank.They can contact their account manager by direct line or email; if the manager is on holiday, a carefully chosen colleague becomes the "account contact" and(26)...... with the customer during the manager"s (27)...... In addition, for those who want (28).....to their bank at any time of day or night there is now a 24-hour phone-based service.

In order to remain competitive and build customer loyalty, the bank guarantees to turn around urgent loan (29)...... within 24 hours.This focus on the customer has also been a driving(30)..... in APL"s recruitment and development policy.For example, newly inducted staff(31)......a "customer service review" to find out what it is like to be on the other side of the desk, asking to borrow money.Together, these (32)......in banking have achieved excellent results.The customer(33)......is growing fast, and last year the bank gained 36,000 new business accounts.

(19)应选 查看材料

A.producer

B.supplier

C.provider

D.giver

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第7题

•Read the article below about a bank with a reputation for excellence.•Choose

•Read the article below about a bank with a reputation for excellence.

•Choose the best word or phrase to fill each gap from A, B, C or D on the opposite page.

•For each question (19-33), mark one letter (A, B, C or D) on your Answer Sheet.

The bank with ideas

with several hundred years of history behind it, the APL Bank has few problems in convincing businesses that it is a reputable and secure (19) of a range of banking services. Now, it is demonstrating to business customers that it is flexible and responsive enough to (20) their changing needs in the 21st century.

Based in London, APL offers banking services to businesses throughout the UK via its branch (21) . Most customer service provision is (22) out by personal account managers based in local branches, together with (23) staff at company headquarters.

An important (24) for APL has been to make it easy for customers to (25) business with the bank. They can contact their account manager by direct line or email; if the manager is on holiday, a carefully chosen colleague becomes the 'account contact' and (26) with the customer during the manager's (27) . In addition, for those who want (28) to their bank at any time of day or night there is now a 24-h0ur phone-based service.

In order to remain competitive and build customer loyalty, the bank guarantees to turn around urgent loan (29) within 24 hours. This focus on the customer has also been a driving (30) in APL's recruitment and development policy. For example, newly inducted staff (31) a 'customer service review' to find out what it is like to be on the other side of the desk, asking to borrow money.

Together, these (32) in banking have achieved excellent results. The customer (33) is growing fast, and last year the bank gained 36,000 new business accounts.

(19)

A.producer

B.supplier

C.provider

D.giver

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第8题

Role of Customs Agencies When importing goods into any country, a company must be totally familiar

Role of Customs Agencies

When importing goods into any country, a company must be totally familiar with the customs operations of the importing country. In this context, "customs" refers to the country's import and export procedures and restrictions, not its cultural aspects. The primary duties of the US Customs Service, for example, are "the assessment and collection of all duties, taxes, and fees on imported merchandise, the enforcement of customs and related laws, and the administration of certain navigation laws and treaties". As a major enforcement organization, it "combats smuggling and frauds on the revenue and enforces the regulations of numerous other Federal agencies at port of entry and along the land sea borders of the United States". An importer needs to know how to clear goods, the duties that must be paid, and special laws that exist.

When merchandise reaches the port of entry, the importer must file documents with customs officials in which a tentative value and tariff classification are assigned to the merchandise. The US govemment has over 10 000 tariff classifications, and about 60% of them are subject to interpretation. That is, a particular product could fit more than one classification. In these cases, customs officials examine the goods to determine whether there are any restrictions on their importation. If there are none, the importer pays the duty and the goods are released. The amount of the duty depends on the product's country of origin, the type of product, and other factors.

A broker or other import consultant can help an importer minimize import duties by doing the following :

(1) Valuing products in such a way that they qualify for more favorable duty treatment. Different product categories have different duties. Finished goods usually have a higher duty than do parts and components.

(2)Qualifying for duty refunds through drawback provision. Some exporters use in their manufacturing process imported parts and components on which they paid a duty. In the United States, the drawback provision allows exporters to apply for a refund of 99% of the duty on the imported goods, provided the goods are used in the manufacture of goods that are exported.

(3) Deferring duties by using bonded warehouses and foreign trade zones. Companies do not have to pay duties on imports stored in bonded warehouses and foreign trade zones until the goods are removed for sale or used in a manufacturing process.

(4) Limiting liability by properly marking an import's country of origin. Governments assess duties on imports based in part on the country of origin, a lower duty on an import may be had by ensuring that the import's country of origin is accurate. In the United States, if an article or its container is not properly marked when it enters the country, a marking duty equal to 10% of the customs value of the article is assessed.

A direct identification drawback is permitted on imported merchandise that is actually used to manufacture goods for export, provided the imported goods are not used for final consumption domestically and are exported within a certain period of the import date. Sometimes domestic merchandise is substituted for merchandise that was imported for eventual export, in which case substitution drawback is permitted for duties on the imported merchandise.

Questions for reading :

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第9题

Which of the following provides the most flexibility for the bond issuer?A. Put provis

Which of the following provides the most flexibility for the bond issuer?

A. Put provision

B. Call provision

C. Sinking fund provision

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第10题

Provision of Depreciation is the estimated expired cost for the current period.A.正确B.错

Provision of Depreciation is the estimated expired cost for the current period.

A.正确

B.错误

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