The three factors in cost allocation of a depreciable asset are service life, allocation base, and allocation method.（）

A company has recently revalued one of its depreciable properties and estimated that its remaining useful life would be another 20 years. The applicable tax rate for all years is 30% and the revaluation of the property is not recognized for tax purposes. Details related to this asset are provided in the table below, with all ￡-values in millions.

The deferred tax liability (in millions) as at the end of 2010 is closest to:

A. ￡690.

B. ￡960.

C. ￡1,650.

YoudeployanExchangeorganization.AllserversintheorganizationhaveExchangeServer2010ServicePack1（SP1）installed.TheorganizationcontainstwoHubTransportservers.ThenetworkcontainstwoActiveDirectorysitesnamedSite1andSite2.EachsitecontainsoneHubTransportserver.EachsitehasadirectconnectiontotheInternet.Youneedtoconfiguremessageroutingfortheorganizationtomeetthefollowingrequirements：

（1）E-mailmessagessenttoaSMTPdomainnamednwtraders.commustbedeliveredfromSite2.

（2）IfSite2isunavailable，e-mailmessagessenttonwtraders.commustbedeliveredfromSitel.

（3）E-mailmessagessenttoallotherSMTPdomainsmustbedeliveredfromSitelonly.

Whatshouldyoudo？（）

College is one of the most crucial periods in the growth and development of an individual, and how to make the most of the college years remains open to discussion. As a college student, your understanding of the greatest value of college will determine how you spend your college years. Write on ANSWER SHEET THREE a composition of about 200 words on the following topic: The Greatest Value of College You are to write in three parts. In the first part, state specifically what your opinion is. In the second part, support your opinion with appropriate reasons. In the last part, bring what you have written to a natural conclusion or make a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the instructions may result in a loss of marks.

According to the author, what is the essential element in the success of a movie?

A．A flexible and capable marketing machine.

B．The foreign factors in the movie.

C．A competent international distribution manager.

D．An overall ability to make quality movies.

The most important factors in the environment are _______.

Often referred to as "the heart of a factoring organization", the credit department is responsible for granting credit to clients' customers and for collecting the accounts receivable purchased by the factor. When factored clients submit customer orders for credit approval, the credit department analyzes the financial condition and credit worthiness of the customer, and then makes a decision to approve or decline the order. The department must then monitor the condition of approved customers and collect all due receivables. Careful credit checking and effective collection procedures in this department can greatly reduce the risks inherent in factoring.

As the head of the credit department, the credit manager is responsible for seeing that the department operates effectively. He must develop the factor's credit policies in consultation with senior factoring associates, and he is in overall command of everything from credit and collections to bankruptcy and liquidations. If the factor is a commercial bank division, the credit manager is a bank's vice president, and credit policy must also be approved by top management of the bank.

Assisting the credit manager may be several supervisors who have credit responsibilities of their own and who also oversee the analysis and approval of customer orders by the credit specialists. Credit supervisors typically spend about eighty percent of their time handling large customer orders. If a customer order exceeds a supervisor's credit authority, he is responsible for making recommendations to the credit manager. A supervisor also reviews a subordinate's credit decision if the subordinate is unsure of the extent of the credit risk or if a client questions a particular credit decision.

In extremely large credit exposures, supervisors bear the responsibility for analyzing the credit position of the customers and deciding on credit limits. To do this, they must regularly obtain current data from various credit information sources. They must also have extensive contact with each customer to determine operational performance and progress. Frequently, supervisors are called upon to give advice on what should be done to improve a company's financial condition. Meeting all these responsibilities requires that each supervisor continuously observe and study the industries with which he is concerned, so that he is capable of anticipating market changes which may affect his accounts.

A supervisor's major challenge is to maintain a fine balance between the demands of clients that all their customer orders be approved and the questionable financial position of some of the customers. In reviewing any credit decision, a supervisor must be capable of weighing a variety of elements, including the possibility of losing the client, the customer's credit position, and the extent of any possible loss.

What is the main idea of the passage?

A．The credit manager's responsibility.

B．The supervisor's responsibility.

C．The working procedures of a credit department.

D．The command and control in the credit department.

since the 1950s in 1990 in 1955

  over three decades in 1933

  V.S. Naipaul, a writer in search of roots and winner of Nobel Prize for literature in 1999, was born in Trinidad(1), the son of an Indian civil servant. In his childhood, he was first educated in his hometown and then Oxford University, where he studied literature. There he met Pat and they got married(2).(3), he has been based in England yet spent much time traveling around the world. Travels(4)have taken him around the world on a quest for home and for roots. Sir V.S. Naipaul, now 69, was knighted (授以爵位) by Queen Elizabeth(5). A critic wrote the following about him: "(He is) the wanderer who tries to go home, but is not taken in and is accepted by another home only so long as he admits he is a lodger there."

London’s First Light Rail System The Docklands Light Railway (DLR) took just three years to build at a cost of £77 million. It is London’s first Light Rail System, but its route follows that of a number of older lines, which carried the nineteenth century railways through the crowed districts of the East End.

The section of the line from the Tower Gateway Station to Poplar follows the line of one of London’s earliest railways, the London & Blackwell (1840), a cable-drawn railway (later converted to steam) which carried passengers to steam ships at Blackwell Pier, and provided transport for the messengers and clerks who went backwards and forwards between the docks (码头) and the city every day.

From Poplar to Island Gardens, a new line crosses high above the dock waters, and then joins the old track of the Millwall Extension Railway, built to service the Millwall Docks (1868) and to provide transport for workers in the local factories. This line was horse-drawn for part of its route, until the 1880s.

The Polar to Stratford section of the DLR route was first developed by the North London Railway, built in the 1850s to link the West and East India Docks with the manufacturing districts of the Midlands and North of England. There were major railway works and sidings (岔线)at Bow until recently.

The trains are automatically controlled from a central computer, which deals with all signaling and other safety factors, as well as adjusting speeds to keep within the timetable; on board each vehicle, Train Captains, who are also fully qualified drivers, are equipped with two-way radios to maintain contact with central control. There are passenger lifts, and self-service ticket machines, at every station.

第11题：The passage tells us that London’s first Light Rail System.

A．was constructed in the nineteenth century.

B．will be finished in three years’ time.

C．follows some of the original lines.

D．took three years longer than expected to complete.

By the 1820's in the United States, when steamboats were common on western waters, these boats were mostly powered by engines built in the West (Pittsburgh, Cincinnati, or Louisville), and of a distinctive western design specially suited to western needs. The first steam engines 【21】______ practical use in England and the United States were 【22】______ low-pressure design. This was the type first 【23】______ by James Watt, then manufactured by the firm of Boulton and Watt. Steam was 【24】______ in a large, double-acting vertical cylinder, but the steam reached only a few pounds of pressure per square inch. It was low-pressure engines of this type that 【25】______ first introduced into the United States by Robert Fulton. He 【26】______ such a Boulton and Watt engine from England to run the Clermont. But this type of engine was ,expensive and complicated, 【27】______ many precision-fitted moving parts.

The engine that became standard on western steamboats was of a different and 【28】______ design. It was the work primarily of an unsung hero of American industrial progress, Oliver Evans (1755-1819), the 【29】______ son of a Delaware farmer. Evans early became 【30】______ by the possibilities of mechanized production and steam power. As early as 1802 he 【31】______ a stationary steam engine of high-pressure design in his mill. Engines of this type were not 【32】______ , but before Evans they were generally considered 【33】______ and dangerous. Within a decade the high-pressure engine, the new type, had become standard on western waters. Critics 【34】______ of western conditions often attacked it as wasteful and dangerous.

But people who really knew the Ohio, the Missouri, and the Mississippi 【35】______ , with good reasons, that it was the only engine for them. In 【36】______ western rivers the weight of vessel and engine 【37】______ important; a heavy engine added to the problem of navigation. The high-pressure engine was 【38】______ lighter in proportion to horsepower, and, with less than half as many moving parts, was much easier and cheaper to repair. The main advantages of low-pressure engines were safe operation and 【39】______ of fuel consumption, 【40】______ of which meant much in the West..

【21】

A．on

B．by

C．for

D．in