Rewrite each sentence by changing the underlined words, using a suffix. 1 Most of his crimes can be forgiven. Most of his crimes are ..................................

At 1 January 20x0, the capital structure of Q, a limited liability company, was as follows: Issued share capital 1,000,000 ordinary shares of 50c each 500,000 Share premium account 300,000 On 1 April 20x0, the company made an issue of 200,000 50c shares at $1.3 each, and on 1 July, the company made a bonus issue of one share for every four in issue at the time, using the share premium account for the purpose. Which of the following correctly states the company’s share capital and share premium account at 31 December 20x0?

A、Share capital share premium account $750,000 $230,000

B、Share capital share premium account $875,000 $285,000

C、Share capital share premium account $750,000 $310,000

D、Share capital share premium account $750,000 $610,000

补充 Lord Chesterfield, to whom Johnson had paid the high compliment of addressing to his Lordship the Plan of his Dictionary, had behaved to him in such a manner as to excite his contempt and indignation. The world has been for many years amused with a story confidently told, and as confidently repeated with additional circumstances,（翻译 1） that a sudden disgust was taken by Johnson upon occasion of his having been one day kept long in waiting in his Lordship’s antechamber, for which the reason assigned was, that he had company with him; and that at last, when the door opened, out walked Colley Cibber; and that Johnson was so violently provoked when he found for whom he had been so long excluded, that he went away in a passion, and never would return. I remember having mentioned this story to George Lord Lyttelton, who told me, he was very intimate with Lord Chesterfield; and holding it as a well-known truth, defended Lord Chesterfield, by saying, that ‘Cibber, who had been introduced familiarly by the back-stairs, had probably not been there above ten minutes.’ It may seem strange even to entertain a doubt concerning a story so long and so widely current, and thus implicitly adopted, if not sanctioned, by the authority which I have mentioned; but Johnson himself assured me, that there was not the least foundation for it. He told me, that there never was any particular incident which produced a quarrel between Lord Chesterfield and him; but that his Lordship’s continued neglect was the reason why he resolved to have no connection with him. When the Dictionary was upon the eve of publication, Lord Chesterfield, who, it is said, had flattered himself with expectations that Johnson would dedicate the work to him, attempted, in a courtly manner, to sooth, and insinuate himself with the Sage, conscious, as it should seem, of the cold indifference with which he had treated its learned author; and further attempted to conciliate him, by writing two papers in The World, in recommendation of the work（翻译 2）; and it must be confessed, that they contain some studied compliments, so finely turned, that if there had been no previous offence, it is probable that Johnson would have been highly delighted. Praise, in general, was pleasing to him; but by praise from a man of rank and elegant accomplishments, he was peculiarly gratified. This courtly device failed of its effect. Johnson, who thought that all was false and hollow, despised the honeyed words, and was even indignant that Lord Chesterfield should, for a moment, imagine that he could be the dupe of such an artifice. His expression to me concerning Lord Chesterfield, upon this occasion, was, ‘Sir, after making great professions, he had, for many years, taken no notice of me; but when my Dictionary was coming out, he fell a scribbling in The World about it. Upon which, I wrote him a letter expressed in civil terms, but such as might show him that I did not mind what he said or wrote, and that I had done with him. This is that celebrated letter of which so much has been said, and about which curiosity has been so long excited, without being gratified. I for many years solicited Johnson to favour me with a copy of it, that so excellent a composition might not be lost to posterity. He delayed from time to time to give it me; till at last in 1781, when we were on a visit at Mr. Dilly’s, at Southill in Bedfordshire, he was pleased to dictate it to me from memory. He afterwards found among his papers a copy of it, which he had dictated to Mr. Baretti, with its title and corrections, in his own handwriting. This he gave to Mr. Langton; adding that if it were to come into print, he wished it to be from that copy. By Mr. Langton’s kindness, I am enabled to enrich my work with a perfect transcript of what the world has so eagerly desired to see. 28. In letter to Chesterfield, Johnson__________.

A、revealed how he first indicated he was seeking the patronage of Lord Chesterfield

B、indicated how he attempted to visit Lord Chesterfield for 7 years but in vain

C、described in detail how he got assistance fro other patrons

D、complained in detail how indifference led to great difficulties for his work

Directions: Put the following sentences in the proper order so that they make a complete paragraph. 1. Maybe you interviewed for a job and didn’t get it, yet another one comes through that pays more and offers room for growth. 2. Some believe that everything happens for a reason, and failure is no exception. 3. Failure is never the end of the road, but only the beginning of something potentially better. 4. Perhaps someone you’ve been dating suddenly breaks things off, and you meet someone ten times more wonderful. 5. There’s always something to learn, ways to grow, different viewpoints to explore, and new opportunities waiting just around the corner. 6. Don’t view failure as bad luck; instead, look at each attempt to reach your goals as a triumph. 请把你的排序方式写在横线上！数字之间用一个空格分开。 ____________________________________

MOON Company has 200,000 common shares outstanding, and the par value is $2 per share. MOON has thought it is necessary to reinvest most of its earnings, so as to maintain the growth rate of 12%. Because of the founder's death, it is expected a low growth rate. The realistic growth rate is 5%, and the dividend distribution will increase. The required return rate of the shreholders is 14%. It is expected an earnings of $2 millions in 20X9, and the investment requirement in 20X9 is $0.8 millions. Required: （1）If all the required capital for the investment is from the earning, and MOON uses a residual dividend approach, please calculate the dividend per share in Year 20X9. （2）Please calculate the dividend payout ratio if Year 20X9； （3）If the dividend payout ratio grows by 5% each year, calculate the intrisic value of the share based on the result of (1)；

Consider the following set of processes, with the length of the CPU-burst time given in milliseconds: The processes are assumed to have arrived in the order P1, P2, P3, P4, P5, all at time 0.a. Draw four Gantt charts illustrating the execution of these processes using FCFS, SJF, a nonpreemptive priority (a smaller priority number implies a higher priority), and RR (quantum = 1) scheduling. b. What is the turnaround time of each process for each of the scheduling algorithms in part a? c. What is the waiting time of each process for each of the scheduling algorithms in part a? d. Which of the schedules in part a results in the minimal average waiting time (over all processes)?

One day a poor man was cutting a big piece of wood near a river. Suddenly his old axe（） came out and asked the man what was the matter. “I have lost my axe.” he said. “It fell into the water when I was cutting the wood.” The fairy showed him a gold axe and asked, “Is this yours ” “No.” said the man. The fairy then showed him a silver axe and asked again. “Is this yours ” “No.” again answered the man. Then she showed him the old axe. “Yes, this is mine.” called out the happy man. “I know that well enough.” Said the fairy, “I only want to see if you can tell me the truth, and now I’ll give you the gold axe and the silver axe besides your own one.” 小题1:The man with his old axe fell into the river. 小题2:The fairy came out and asked what was wrong with him. 小题3:The sad man only wanted the gold and silver axes. 小题4:The fairy found his lost axe for the man. 小题5: From the story, we know that an honest man may get more.

Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost?

A、historical cost and current cost: $320,000 and $600,000

B、historical cost and current cost: $320,000 and $384,000

C、historical cost and current cost: $300,000 and $600,000

D、historical cost and current cost: $320,000 and $384,000

Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost?

A、historical cost and current cost: $320,000 and $600,000

B、historical cost and current cost: $320,000 and $384,000

C、historical cost and current cost: $300,000 and $600,000

D、historical cost and current cost: $300,000 and $384,000

, then the initial value of,is

A、1

B、0

C、does not exist

D、-1

Parket Co acquired 60% of Suket Co on 1 January 20X7. The following extract has been taken from the individual statements of profit or loss for the year ended 31 March 20X7: Parket Co Suket Co $'000 $'000 Cost of sales 710 480 Parket Co consistently made sales of $20,000 per month to Suket Co throughout the year. At the year end, Suket Co held $20,000 of this in inventory. Parket Co made a mark-up on cost of 25% on all sales to Suket Co. Using the drop down box select the correct figure for Parket Co's consolidated cost of sales for the year ended 31 March 20X7?

A、$954,000

B、$950,000

C、$774,000

D、$766,000