[单项选择]When the Rivers Company filed its corporate tax returns for the first quarter of the current year, it owed a total of $ 6.7 million in corporate taxes. Rivers paid $ 4.4 million of the tax bill, but still owes $ 2.3 million; it also received $ 478000 in the second quarter as a down payment towards $ 942000 in custom-built products to be delivered in the third quarter. Its financial accounts for the second quarter most likely show the $ 2.3 million and the $ 478000 as $ 2.3 million $ 478000.（）
A. Income tax payable unearned revenue.
B. Income tax payable accrued revenue.
C. Deferred tax liability unearned revenue.

[填空题]People see him when they’re ill

[单项选择]When a deferred tax liability account reverses it means that:（）
A. cash flows have been lessened by the amount of the reversal. 
B. the actual tax bill is equal to the tax expense reported in the income statement. 
C. the actual tax bill is greater than the tax expense reported in the income statement.

[简答题]Part 1Time management How do you feel when you`re late for something Why are people being late What`s your feeling when people`s not punctual

[单项选择]W: Do you let people know when you’re taking pictures of them
M: I try not to. You know any picture of a person who poses for the camera would look dull and unnatural.
Q: What are the speakers talking about（　）
A. Taking photographs.
B. Enhancing images.
C. Mending cameras.
D. Painting pictures.

[填空题]How can I have any self-confidence when you’re already so (critic) ______ of me

[单项选择]Louis Armstrong sang, "When you’re smiling, the whole world smiles with you." Romantics everywhere may be surprised to learn that psychological research has proven this sentiment to be true--merely seeing a smile (or a frown, for that matter) will acti- vate the muscles in our face that make that expression, even if we are unaware of it. Now, according to a new study in Psychological Science, simply reading certain words may also have the same effect.
Psychologists Francesco Foroni from VU University Amsterdam and Gun R. Semin from the University of Utrecht conducted two experiments to see if emotion language has an influence on facial muscle activity. In the first experiment, a group of students read a series of emotion verbs (e.g., "to smile," "to cry") and adjectives (e.g., "funny," "frustrating") on a monitor, while the activity of their zygomatic major (the muscle responsible for smiles) and corrugator supercilii (which causes frowns) muscles were measured. The results showed
A. provide as a proof that smiles are infectious.
B. introduce the topic to be explored in the text.
C. show merry sentiment usually spreads around.
D. justify the assumption in Psychological Scienc

[单项选择]You ______ be too cautious when you’re driving especially on the freeway.
A. can’t
B. needn’t
C. mustn’t
D. won’t

[填空题]When you’re dealing with AIDS, you (play) ______ with fire.

[单项选择]When did Israel stop transferring customs and tax funds to the Palestinian Authority
A. Last week.
B. Wednesday.
C. Last September.
D. Last Month.

[简答题](c) State (1) by when a business tax (BT) return must be filed and the tax paid and (2) the consequences of late payment. (2 marks)

[简答题] tax

[简答题]In relation to company law and corporate governance: (a) Explain the meaning and significance of a legal entity having a separate legal personality. (5 marks)