第1题
A company prepares its financial statements in accordance with U.S.GAAP (generally accepted accounting principles).It expected to be the sole supplier for a state-wide school milk program and had production facilities valued at $28.4 million.Recently several other companies were also granted milk-supply contracts throughout the state and the company now estimates that it will only be able to generate cash flows of $3 million per year for the next 7 years with its facilities.The firm has a cost of capital of 10%.
The impairment loss (in $-millions) on the production facilities will most likely be reported in the company’s financial statements as a:
A.13.8 reduction in operating cash flows..
B.13.8 impairment loss in the income statement
C.7.4 reduction in the balance sheet carrying amount.
第7题
I’d like () your invitation, but I’m afraid I’m not free this weekend.
A、to accept
B、acceptting
第9题
We refuse to () the goods for its poor quality.
A.accept
B.accepted
C.be accepted
D.have accepted
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