A company has the following unadjusted account balances at December 31, of the current year; Accounts Receivable of $185,700 and Allowance for Doubtful Accounts of $1,600 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end: 1. Calculate the amount of the Allowance for Doubtful Accounts that should appear on the December 31, of the current year, balance sheet. 2. Prepare the adjusting journal entry to record bad debts expense for the current year.
第1题
Directions: Translate the following text into Chinese.
Finally, the fourth, or adjustment, phase occurs when you feel that you function weal and almost automatically in tile new culture. You no longer need to make mental conversions of tile country’s money ;you know where services are located and how to use them; you understand some of the customs that accompany ordinary life, and it is relatively easy for you to adjust to them. A greater enjoyment of the new experience is now possible, and you may regain some of the initial positive regard you had in the honeymoon stage. If you stay long enough un a visit from a big city to a small town, or, the other way round, you may2 become so well adapted to the new environment that when you return to your original home, you will again experience culture shock. For some people, it may take several days to readjust, depending on the length of time they were away. Usual ]y, however, since you are in your home culture, your shock wears off faster than the shock that you experienced in the new culture.
第2题
When freshmen first enter a college or a university, they face some problems in living in a dorm. How can they adjust to the new environment as soon as possible? Give the freshmen one or two pieces of advice which you think can best help the new student.
Write on ANSWER SHEET TWO a composition of about 200 words on the following topic:
The Best Ways to Adjust to Dorm Life
You are to write in three parts:
In the first part, state your point of view clearly.
In the second part, support your view with specific details.
In the last part, bring what you have written to a natural conclusion or a summary.
Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
第3题
A.Fiat Auto was reluctant to take decisive measures to adjust its production.
B.The local official jobless rate is even higher taking more elements into account.
C.Fiat's job cuts gave rise to the wave of unemployment in northern Italy.
D.The Fiat group preserves great diversity in products.
第4题
A.is the way we constructed the photographic lenses.
B.that the way we constructed the photographic lenses.
C.which way do photographic lenses are constructed.
D.the way photographic lenses are constructed.
第5题
A.is the way we constructed the photographic lenses.
B.that the way we constructed the photographic lenses.
C.which way do photographic lenses are constructed.
D.the way photographic lenses are constructed.
第6题
A.is the way we constructed the photographic lenses.
B.that the way we constructed the photographic lenses.
C.which way do photographic lenses are constructed.
D.the way photographic lenses are constructed.
第7题
Man: This is a great chance and just what this region needs. The unemployment here has been very bad and we've been very lucky to be chosen for this new factory. And this position would be a step-up for me... a real advancement, so to speak. It could lead to me having my own department one day and a senior position. Especially if I pass the certificate in Human Resources which I've almost finished. If I'm appointed, I'd have to draw up a list of everyone who's applied to the company and then help with the selection process. It helps knowing the area and I've already got quite a few contacts and I told them that all of my experience has been working with people.
Speaker Two
Woman: I didn't apply for this job. They wrote and asked me to come for an informal interview. It must have been because I've had considerable experience with the accounting system they use and I've done a lot of work on pricing and costing of new lines at a high level. They'd like me to start to work very soon. It's important to be in at the beginning when you deal with the money side, to make sure everyone stays within the budget constraints which you decide. But I'm not really sure about it at all. I've got a good job now and I'm happy where I am and not really looking for a change. It needs a lot of thought as they are a good company. Well, I've got the weekend ahead to think about everything.
Speaker Three
Man: Yes, I know a lot about this company. They are very good and I've had contact with them before, at various trade shows and advertising conferences in this country. It would be good to work for them. I would be doing the same sort of thing, except on a bigger scale. It's not a promotion or anything. The same grade and money but.., more presentations and a lot of consumer research. Although I like my present job, this would give me an opportunity to get around a bit more, to visit their overseas offices. In fact they are launching a big campaign soon in ten different countries and they'd like me to coordinate some of it. It would be a great chance and I accept it.
Speaker Four
Woman: It's going to be a successful venture. I can feel it and I'd really like to be involved. But I expect there were a lot of very well qualified applicants, what with all the word processing courses around and the number of computers in people's homes. But I've got all the keyboard skills. I'm fast and accurate and I can spell well. I've been doing the job for over ten years, since the days of typewriters. This is the same job but I think it would be interesting.., and I like the area. I'd really enjoy living here. Well, you can only hope. You never can tell with interviews.
Speaker Five
Man: Yes, indeed. I was very impressed and I must say that... Well, perhaps it's best not to say anything. But I do feel confident about it. There were some interesting questions, but my line of work is very technical so you know it or you don't. It's not as simple as people think. It's not just a question of checking the product at the end of a conveyor belt but setting up a continuous system which monitors every aspect of the production process. This is the only way to get an end product without fault. I hope I get the job.
?You will hear five different business people talking about how they started their businesses and how they are running their businesses now.
?For each extract there are two tasks. For Task One, choose the type of business from the list A-H. For Task Two, choose the source of funding for the business from the list A-H.
?After you have listened once, replay the recording.
Task One-Job
?For questions 13-17, match the extracts with the people, listed A-H.
?For each extract, decide which job each speaker was interviewed for.
?Write one letter (A-H) next to the number of the extract.
A m
第8题
1. Joan has been charged with driving after drinking.()
2. Mike was 35 years old.()
3. Joan and Donald were both too drunk to drive.()
4. It was the first time for Mike to drive.()
5. The police stopped Mike in the middle of the street.()
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