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发布时间:2024-05-16 23:40:27

[单项选择]Longboat, Inc. sold a luxury passenger boat from its inventory on December 31,2005 for $ 2000000. It is estimated that Longboat will incur $ 100000 in expenses servicing the warranty during its 5-year obligation. Longboat’ s tax rate is 30 percent. To account for the tax implications of the warranty obligation, Longboat should:()
A. record a decrease in taxes payable of $ 30000.  
B. record a deferred tax asset of $ 30000.  
C. record a deferred tax liability of $ 30000.

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[填空题]A Danish priest sold roses from his garden in aid of local orphans. (help) ______.
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[简答题]Part 1Boat 1. Have you ever ridden in a boat 2. Do boats have any significant meaning in Chinese history 3. What are the advantages and disadvantages of riding boats 4. When did you ride in a boat for the first time 5. What was your feeling when riding in a boat 6. Do you feel sick after long hours of travelling in a boat
[填空题]·is sold well
[单项选择]Oxford and Cambridge University Boat Clubs have both taken the opportunity to travel to Spain this month to train in less testing weather conditions than those which have, quite literally, already blown around the UK in January of 2007.
Each group of athletes has been focused on training to the maximum, working on technique and molding themselves into two potential fighting units per Club for the 2007 Boat Race, sponsored by Xchanging. One set will be in the Blue Boat for each club and one set will race as reserves in Isis, for Oxford, and Goldie, for Cambridge.
In these modern times, the Head Coach for each club has a huge input on selection even though the crew is still named by the President. Just twenty years ago the balance was not quite the same.
The year 1987 will always be remembered in the history of this great Race as the year of the "mutiny" at Oxford. It is a tale which has since been retold and reworked in both a book and a movie.

A. has no influence in the Head Coach’s opinion
B. gives little care to the idea of the Head Coach
C. used to be the only one to make decisions
D. had greater say 20 years ago than today
[简答题]

Angela Rogers is describing a boat trip which she took with her husband down the Nile.
It was the summer of last year when we went, It was a special package holiday which included three days in Cairo, and a week cruising down the Nile. It sounded lovely in the brochure. Relaxing. luxurious, delicious food—all the unusual things. And the boat looked nice in the picture. In fact when we got there, and on the boat, it was exactly the opposite of luxurious. It was positively uncomfortable. It was too small to be comfortable. And too hot. The only air-conditioning was from the wind and inside, in the cabins, it was too hot to sleep, and the dining room was stifling.
My husband and I paid the special rate for the best cabin. I’m glad we didn’t have to stay in the worst one. The cabins were very poorly equipped; there wasn’t even a mirror, or a socket for a hair drier, or even a point for the electric razor. There was a shower, but the water press

[简答题]

Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.
The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co‘s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ’hands-on‘ approach providing motivation to employees.
The board are considering a significant expansion of the company. However, the company‘s bankers are concerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information un

[填空题]What activity do people hold on the Dragon Boat Festival


[单项选择]The Dragon Boat Festival is one of the three major Chinese traditional festivals, along with Spring Festival and the Moon Festival. Of the three, it is possibly the oldest, dating back to the Warring States Period. As the term suggests, dragon-boat is a boat caved like a dragon. The origin of the dragon-boat race is related to Quyuan, a senior official of Chu in the period of the Warring States. He hated the crafty sycophants in the important positions. At last, he was squeezed out by them and exiled. He threw himself into a river on the fifth of the fifth lunar month in 278 BC. The local people organized spontaneously to rescue him by rowing boat. However, the rescue ended in vain. This common practice developed into the dragon-boat sports to memorize Quyuan.
The dragon-boat race has become a custom since Tang Dynasty. To win the race, the following must be concerned about:
1. High quality wood. Heavy wood will affect the speed, so it is usually made of light wood.

A. carefulness.
B. patience.
C. insistence.
D. charm.
[填空题]Compared to luxury ears, economy cars have higher operation costs.


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