为了提高龙口的抗冲能力，减少合龙的工程量，须对龙口加以保护。龙口的保护包括（）。

英译中

Economists have been particularly surprised by favorable inflation figures in Britain and the United States, since, conventional measures suggest that both economies, and especially America's, have little productive slack.

A．People may have danced in front of the images.

B．Hunters could have used the figures for target practice.

C．Shamans might have performed magical rituals in the caves.

D．Animals may have been kept in the caves near the drawings.

Which of the following figures is NOT true according to the passage？

A．17% of the laid-off workers are settling for less pay.

B．Median weekly earnings have fell by 1.5% since January.

C．50,000 workers have lost their jobs since January.

D．Historically 8.5% of the laid-off workers would settle for less pay.

Which of the following figures is NOT true according to the passage？

A．17% of the laid-off workers are settling for less pay.

B．Median weekly earnings have fell by 1.5% since January.

C．50,000 workers have lost their jobs since January.

D．Historically 8.5% of the laid-off workers would settle for less pay.

The fundamental issue in the U.S. movie industry is that

A．the box-office figures have been declining ceaselessly without any improvement.

B．as the ticket price is going up rapidly these years, fewer people can afford it.

C．big movies open with a large box-office figures, but decline quickly after a short period.

D．high quality movie are becoming marginal and the core of the movie-going audience is limited.

a profit of $86,400. The trial balance did not balance, and a suspense account with a credit balance of $3,310 was

included in the balance sheet.

In subsequent checking the following errors were found:

(a) Depreciation of motor vehicles at 25 per cent was calculated for the year ended 31 December 2004 on the

reducing balance basis, and should have been calculated on the straight-line basis at 25 per cent.

Relevant figures:

Cost of motor vehicles $120,000, net book value at 1 January 2004, $88,000

(b) Rent received from subletting part of the office accommodation $1,200 had been put into the petty cash box.

No receivable balance had been recognised when the rent fell due and no entries had been made in the petty

cash book or elsewhere for it. The petty cash float in the trial balance is the amount according to the records,

which is $1,200 less than the actual balance in the box.

(c) Bad debts totalling $8,400 are to be written off.

(d) The opening accrual on the motor repairs account of $3,400, representing repair bills due but not paid at

31 December 2003, had not been brought down at 1 January 2004.

(e) The cash discount totals for December 2004 had not been posted to the discount accounts in the nominal ledger.

The figures were:

$

Discount allowed 380

Discount received 290

After the necessary entries, the suspense account balanced.

Required:

Prepare journal entries, with narratives, to correct the errors found, and prepare a statement showing the

necessary adjustments to the profit.

(10 marks)

A．Only one black actor has ever been nominated fro the Academy Awards.

B．Only three black actors have ever won the best director title.

C．The black actors are given a separate award.

D．The black actors experience more unfair treatment.

Why were people shocked at the figures？

A．Because the deficit for the previous June was much higher.

B．Because they had expected the figures would seem far better.

C．Because the figures have been compiled under the old system.

D．Both A and

The following information has been tanken or calculated from Fowler's financial statements for the year ended 30 September 20X5: Cash cycle at 30 September 20X5 70 days Inventory turnover six times Year-end trade payables at 30 September 20X5 $230,000 Credit purchases for the year ended 30 September 20X5 $2 million Cost of sales for the year ended 30 September 20X5 $1.8 million What is Fowler's trade receivables collection period as at 30 September 20X5？The following information has been tanken or calculated from Fowler's financial statements for the year ended 30 September 20X5:

A、106 days

B、89 days

C、56 days

D、51 days