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The selected data pertain to a company at 31 December 2003 as the following:
Quick Assets ＄208,000
Quick ratio 2.6 to 1
Current ratio 3.5 to 1
Net sales for 2003 ＄1,800,000
Cost of good sold for 2003 ＄990,000
Average total assets for 2003 ＄1,200,000
The company's inventory balance at 31 December 2003 is ______.
A．＄72,000.
B．＄186,990.
C．＄231,111.
D．＄68,000.
答案
更多“The selected data pertain to a company at 31 December 2003 as the following:Quick Assets ＄”相关的问题
第1题
Percent of married/cohabiting mothers and lone mothers, employed in selected OECD countries (most recent available data), and percentage of young children in out of home ECEC(selected countries).
Source: Sheila B. Kamerman (2000). Early childhood education and care: an overview of developments in the OECD countries, International Journal of Educational Reseach, 33, pp7-29. New York: Elsevier Science Ltd
From age 1. when basic paid leave ends; but all three have supplementary paid and job protected parental or child rearing leaves.
3 and 4 year olds, because compulsory school begins at age 5.
In which country the percentage of employed married/cohabiting mothers and lone mothers are the closest？
A．Portugal
B．Finland
C．Germany
D．U.S
第2题
What does data from America and some European countries show？
A．Stopping working will do people good mentally.
B．Those taking early retire tend to live a better life.
C．Retirement has an influence on people's memories.
D．Being active is the only way to preserve memory.
第3题
So far there have not been definite data to confirm_________.
A．where fewer people die from heart problem．
B．whether thev have the risk of heart attack，heart failure or stroke．
C．would probably have lower rates 0f heart disease．
D．how to test a person’s NT—pmBNP level in the blood by himself．
E．his heart muscle would be under pressure in some way．
D．that napping is 0f great benefit to women too.
第4题
Which of the following is NOT one of the disadvantages of a longitudinal research？
A．The subjects may become irritated at repeated testing.
B．The participants in the study may not stay in one place for many years.
C．The behavior. of a subject in the study may be measured continuously for many years.
D．Social changes may be reflected in the behaviors of the subjects participating in the study.
第5题
"Any action which may put down the accuracy of the census is forbidden and will receive severe punishment. "Lin Changsong, deputy director of the office, said at a press conference in Beijing on Wednesday.
Almost all the preparations for the census have been finished, 6 million census workers have been selected and trained and initial residence registration has been accomplished.
The census will start at midnight on November 1st.
During the first 10 days of November, census takers will work from door to door.
In order to get accurate (精确的) data on the population, the central government has permitted households who have not registered their children who are "more than family-planning policy allows" to apply for lasting residence during the census.
China's family-planning policy encourages urban citizens to have one child per family and rural families with one girl child may have a second child. The policy is more flexible among ethnic(种族的) minority (少数) people and is dependent upon the local autonomous regional government.
People who violate (违反) the regulation have to pay a fine in order to make up for the government's expenditure (支出) in bringing up and educating the extra children.
According to statistics available to China Daily, China's population reached 1.26 billion in 1999. And the central government expects that the figure will be below 1.3 billion in the census.
According to the passage, who are (is) going to take up the upcoming census？
A．The government.
B．Special census workers.
C．Citizens and peasants.
D．Statistician.
第6题
Text 2 Mothers Against Drunk Driving(MADD)has launched a new public awareness campaign aimed at Canadian Justice Minister Irwin Cotler．“Enough is Enough”advocates dropping the Criminal Code’s blood alcohol concentration(BAC)limit from 0．08 to 0．05 percent，to“protect innocent drivers on our roads．”MADD Canada CEO Andrew Murie thinks tllat lowering the BAC limit could result in a 6-to-18 percent reduction in crash deaths．But questions have been raised about the science behind that campaign． MADD selectively cites a report published in 2002 by Robert Mann of the Mental Health Centre．Mama，in turn，had got those numbers from two separate studies whose data was selected from Sweden and Australia．The conclusions in Mann’s report seem to ignore the Swedish authors’numerous warnings and cautions，as well as the limitations in the Australian study．First，the Australian study examined the effectiveness of breath testing，not lowered BAC levels，on fatal traffic crashes．Also．that research was started in 1976 when“liquid lunches”were far more common．What’s more．the Australian data varied：whereas the state of Queensland saw the 18 percent decline in fatal accidents cited by MADD’s Murie，in neighboring New South Wales，fatal accidents decreased just 8 percent． It is also reported by the Ontario Community Council that the majority of drivers in alcoholrelated fatal erashes are repeat offenders with BACs over 0．15 percent-meaning that the problem is drivers who repeatedly get behind the wheel with BAC levels twice the legal limit．not social drinkers who consume a glass of wine or tw0．This makes MADD’s concern seem wasteful，given the downward trend in alcohol-related tramc deaths． The Canada Safety Council，the Canadian Council of Motor Transport Administrators and the Traffic Injury Research Foundation take issue with MADD’s campaign．Even the Ontario Community Council has determined that lowering the BAC would mean more work for police and the courts． But to MADD’s Murie，the math question is simple：“If you lower BAC limits，regardless to what level，you’ll save Canadian lives．”Unfortunately，the math doesn’t quite add up． 回答下列各题： MADD launched a public awareness campaign in order to_______．
A.criticize the Justice Minister
B.improve BAC measurement
C.restrict drivers’access to alcohol
D.revise the law regarding drunk driving
第7题
&8226;Read the article below about the top brands.
&8226;Choose the best sentence from the opposite page to fill each of the gaps.
&8226;For each gap 8-12, mark one letter (A-G) on your Answer Sheet.
&8226;Do not use any letter more than once.
THE 100 TOP BRANDS
It was a tough year to build a brand -- or defend one against the corrosive effects of a bear market, financial scandals, and shifting consumer priorities. For proof, look no further than the fact that roughly half of the 100 global brands that Interbrand Corp. and Business Week ranked this year fell in value compared with a year ago. In this environment, just holding your own is an accomplishment.
To qualify for our ranking, brands had to have a value greater than $1 billion. They were selected according to two criteria: (8) They also had to have publicly available market and financial data on which to base the valuation. That excluded some big brands, such as Visa International, the BBC, and Mars.
How do you place a value on a brand？ (9) Business Week selected lnterbrand's method because it values brands the same way analysts value other assets: on the basis of how much they're likely to earn in the future. Those projected profits are then discounted to a present value based on how risky the projected earnings are -- that is, the likelihood that they will in fact materialize.
To start the process, Interbrand first figures out that percentage of overall revenues are accounted for by the power of the brand. (10) Interbrand then deducts a charge for the cost of owning the tangible assets, on the theory that whatever income is generated beyond that cost is due to intangible factors. This is the economic value added by things like patents, customer lists, and, of course, the brand.
(11) For example, are people buying Shell gasoline because of the brand name or because the gas station is conveniently located？ Interbrand uses market research and interviews with industry executives to sift through those variables. The final phase is to analyze the strength of the brand to figure out how risks those future brand earnings are. To calculate the brand's strength, Interbrand looks at seven factors, including the brand's market leadership, its stability and its ability to cross geographical and cultural borders. (12) Business Week and Interbrand believe this figure comes closest to representing the true economic value of that complex array of forces that make up a brand.
A The risk analysis produces a discount rate that is applied to the brand earnings to come up with a net present value of the brand.
B Some attempts rely on little more than opinion polls or ad spending.
C Next, with the help of analysts from J. P. Morgan Chase Co., Interbrand projects net earnings for that segment of the business.
D In this environment, just holding your own is an accomplishment.
E They should be famous and have a good reputation around the world.
F The next step is to winnow the earnings generated by the brand from the earnings generated by other intangibles.
G They had to be global in nature, deriving 20% or more of sales from outside their home country.
(8)
第8题
A.be selected
B.selected
C.being selected
D.were selected
第9题
Part A
Directions :
Read the following four .texts. Answer the questions below each text by choosing A, B, C or D.Mark your answers on ANSWER SHEET1.
Text 1
Revolutionary innovation is now occurring in all scientific and technological fields. This wave of unprecedented change is driven primarily by advances in information technology ,but it is much larger in scope. We are not dealing simply with an Information Revolution but with a Technology Revolution.
To anticipate developments in this field ,the George Washington University Forecast of Emer-ging Technologies was launched at the start of the 1990s. We have now completed four rounds of N our Delphi survey - in 1990,1992,1994,and 1996 - giving us a wealth of data and experience .We now can offer a reasonably clear picture of what can be expected to happen in technology over the next three decades.
Time horizons play a crucial role in forecasting technology. Forecasts of the next five to ten years are often so predictable that they fall into the realm of market research ,while those more than 30 0r 40 years away are mostly speculation. This leaves a lO-t0 20-year window in which to make useful forecasts.lt is this time frame. that our Forecast addresses.
The Forecast uses diverse methods ,including environmental scanning ,trend analysis ,Delphi surveys ,and model building. Environmental scanning is used to identify emerging technologies.Trend analysis guides the selection of the most important technologies for further study ,and a modi-fied Delphi survey is used to obtain forecasts. Instead of using the traditional Delphi method of pro-viding respondents with immediate feedback and requesting additional estimates in order to arrive at a consensus ,we conduct another survey after an additional time period of about two years.
Finally ,the results are portrayed in time periods to build models of unfolding technological change. By using multiple methods instead of relying on a single approach ,the Forecast can produce more reliable ,useful estimates.
For our latest survey conducted in 1996,we selected 85 emerging technologies representing the most crucial advances that can be foreseen. We then submitted the list of technologies to our panel of futurists for their judgments as to when(or if) each technological development would enter the mainstream ,the probability that it would happen ,and the estimated size of the economic market for it .ln short ,we sought a forecast as to when each emerging technology will have actually "e-merged. "
41. What we are faced with at present can be best described as a revolution in
[ A] information.
[ B ] advanced method.
[ C] science.
[ D] technology.
