[简答题]Our company’s most valuable resources are its employees．In they ears ahead I would like to see our efforts doubled in on-the-job training．To achieve this goal I have asked Barbara Johnson to head a new department，Human Resources and Employee
Development，which will coordinate a company-wide effort．

[简答题]Our company’s most valuable resources are its employees．In they ears ahead I would like to see our efforts doubled in on-the-job training．To achieve this goal I have asked Barbara Johnson to head a new department，Human Resources and Employee Development，which will coordinate a company-wide effort．

[简答题]Busy Company is a retailer. Most of its sales are made on credit terms. The following information relates to the first 4 years. Year 1 Year 2 Year 3 Year 4 ＄ ＄ ＄ ＄ Trade Debtor as at 31 December 500,000 400,000 550,000 600,000 Bad debt written off for the year ended 31 December - 30,000 10,000 29,000 Busy Company decides to set aside a provision for bad debts equivalent to 5% of trade debtors as at year end. Required: (a)Show how the provision for bad debts would be disclosed in the balance sheet as at 31 January Year 1 to Year 4. (b)Calculate the bad debt expenses for the respective profit and loss account for each of the 4 years.

[简答题]XYZ Co is a shareholding company. At its most recent general meeting of shareholders, the proceedings were disrupted by Hai, an angry shareholder, who fi ercely objected to the policy decisions taken by the board of management on the future strategy of the company. Several other shareholders supported Hai, and it quickly became clear that order could not be restored. Chien, the chairman of the meeting, quickly announced that the meeting would be abandoned immediately and reconvened in four days time. He stated that Hai would be excluded from the meeting, and a further item would be added to the agenda to give power to the board of management to exclude individuals from participating in future meetings if it was felt that they would be disruptive. Required: (a) Explain whether Chien acted lawfully in reconvening the meeting. (5 marks)

[填空题]What our company values most in employing people is their basic quality and practical skills.
A. A．我们公司的最大价值在于它所雇用的员工具备了基本素质和实用技能。
B．在培训员工时，我们公司大多会重视人的基本素质和实际技能。
C．在招聘员工时，我们公司最看重的是人的基本素质和实际技能。
D．我们公司最值得称道的是它培训员工的基本素质和实用技能。

[填空题]Most of our respondents also believed that instruction in word meaning/vocabulary was more deserving of attention, and, ________________ , that topic is rated "very hot".

[填空题]The Drink Your Body Needs Most
1 Our bodies are estimated to be about 60%to 70%water. Blood is mostly water. and our muscles, lungs, and brain all contain a lot of water. Water is needed to regulate body temperature and to provide the means for nutrients(滋养物)to travel to all our organs. Water also transports oxygen to our cells, removes waste, and protects our joints and organs.
2 We lose water through urination(排尿), respiration(呼吸), and by sweating. If you are very active, you lose more water than if you do not take much exercise. Symptoms of mild dehydration(脱水)include chronic pains in joints and muscles, lower back pain, headaches, and constipation(便秘). A strong smell to your urine, along with a yellow color indicates that you are not getting enough water. Thirst is all obvious sign of dehydration and in fact, you need water long before you feel thirsty.
3 A good rule of thumb(好的做法)is to take your body weight in pounds and divide that number i

[单项选择]The Drink Your Body Needs Most 　　1 Our bodies are estimated to be about 60％to 70％water．Blood is mostly water．and our muscles，lungs，and brain all contain a lot of water．Water is needed to regulate body temperature and to provide the means for nutrients (滋养物)to travel to all oar organs．Water also transports oxygen to our cells，removes waste，and protects our joints and organs． 　　2 we lose water through urination(排尿)，respiration(呼吸)，and by sweating．If you are very active，you lose more water than if you do not take much exercise．Symptoms of mild dehydration(脱水)include chronic pains in joints and muscles，lower back pain，headaches，and constipation(便秘)．A strong smell to your urine，along with a yellow color indicates that you are not getting enough water．Thirst is an obvious sign of dehydration and in fact，you need water long before you feel thirsty． 　　3 A good rule of thumb(好的做法)is to take your body weight in pounds and divide that number in half．That gives you the number of ounces(盎司