.A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X8 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X9 the following transactions took place: 20X8 1 Jun. Purchased 500 engines at $220 each 1 Nov. Sold 400 engines for $160,000 20X9 1 Feb. Purchased 300 engines at $230 each 15 Apr. Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 20X9?
A、$188,500
B、$195,500
C、$166,000
D、None of these figures
第1题
A、$188,500
B、$195,500
C、$166,000
D、None of these figures
第2题
A、$188,500
B、$195,500
C、$166,000
D、None of these figures
第3题
A、$188,500
B、$195,500
C、$166,000
D、None of these figures
第4题
A、continuous review
B、daily review
C、occasional review
D、periodic review
第5题
Nike, a company headquartered in Beaverton, Oregon, is a major force in the sports footwear and fashion industry, with annual sales exceeding $ 12 billion, more than half of which now come from outside the United States. Nike has no production facilities in the United States. Rather, the company manufactures athletic shoes and garments in such Asian countries as China, Indonesia, and Vietnam using subcontractors, and sells the products in the U.S. and international markets. In each of those Asian countries where Nike has production facilities, the rates of unemployment and under-employment are quite high. The wage rate is very low in those countries by U.S. In addition, workers in those countries often operate in poor and unhealthy environments and their rights are not particularly well protected. Recently, however, Nike came under worldwide criticism for its practice of hiring workers for such a low rate of pay—“next to nothing” in the words of critics—and condoning poor working conditions in host countries. Discussion points a. What do you think Nike’s executives might have done differently to prevent the sensitive charges of sweatshop labor in overseas factories? (10 marks) b. What’re the advantages and disadvantages to those cheap-labor countries like China that MNC set their factory in their countries? (10 marks)
第6题
第7题
A、An increase in demand for its products
B、A reduction in selling prices
C、Obsolete inventory lines
D、Seasonal fluctuations in orders
第8题
1 It is a common knowledge that education plays an important role in our lives. The utmost level of education is undoubtedly to have a university degree. However, not every university may meet your expectations. In order to state that you are a graduate of a good university, there should be some requirements to be met. In my opinion, a good university should have qualified teachers, technologically adequate buildings and many facilities for students. 2 First of all, it must have enough qualified teachers for each course. Qualified teachers should have adequate teaching skills in their subjects. Without adequate teaching skills, it will be difficult for the teacher to transfer his/her knowledge to the students. Also, as a person, the teacher should have proper personalities, that is, a teacher should be kind, supportive and understanding to his/her students. Otherwise, they may be disliked. So, good teachers are indispensable for a good university. 3 Secondly, a good university must have many buildings with adequate high technology facilities with students. The classrooms must be large enough and well–equipped. A small classroom or a classroom without technological supplies such as the internet or television will certainly demotivate students. In addition, libraries should have enough books and materials for students. This is very important to do research for students' studies or assignments. All these above considered, technologically developed buildings are necessary for a good university education. 4 Finally, a good university should have many facilities for students. For example, there must be enough sport centers and cafes for students to spend their time. Since students spend most of their time studying at school, they need a place to rest and chat with their friends. In addition, students sometimes need to get over their stress spending time in a sport center. Thus, beside academic study, a good university should provide social opportunities to its students. 5 In conclusion, universities are places where students spend the most important stage of their lives. Universities should support the learning process with qualified teachers, technologically adequate buildings and many social facilities. Students should become familiar with all these characteristics so that they can choose a good university, which will affect their future. Question: What is the topic sentence in each body paragraph of the essay?
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