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Tea Mill issues ¥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018.

Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the straight-line method of amortizing bond discount or premium. The entry made by Tea Mill to record issuance of the bonds payable at December 31, 2018, includes: ().

A、A debit to Cash of ¥1,000,000.

B、A debit to Discount on Bonds Payable of ¥30,000.

C、A credit to Bonds Payable of ¥970,000.

D、A credit to Bond Interest Payable of ¥30,000.

提问人:网友后慧珍 发布时间:2022-01-07
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第1题
Tea Mill issues ¥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018.

A.Debit to Bond Interest Expense of ¥30,000.

B.Credit to Cash of ¥33,000.

C.Debit to Discount on Bonds Payable of ¥3,000.

D.Debit to Bond Interest Expense of ¥33,000.

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第2题
Section DTea drinking was common in China for nearly one thousand years before anyone in E

Section D

Tea drinking was common in China for nearly one thousand years before anyone in Europe had ever heard about tea.【74】, mainly because tea was very expensive. It could not be bought in shops and even those people who could afford to have it sent from Holland did so only because it was a fashionable curiosity.【75】. They thought it was a vegetable and tried cooking the leaves. Then they served them mixed with butter and salt. They soon discovered their mistake but【76】and give them to their children as sandwiches.

Tea remained scarce and very expensive in England until the ships of the East India Company began to bring it direct from China early in the 17th century. During the next few years so much tea came into the country that【77】.

At the same time people on the Continent were becoming more and more fond of tea. Until then tea had been drunk without mill in it. But one day a famous French lady named Madame de Sevigne decided to see what tea tasted like when mill was added. She found it so pleasant that she would never again drink it without milk. Because she was such a great lady her friends thought they must copy everything she did so they also drank their tea with mill in it.【78】.

Sentences:

A. The price fell and many more people could afford to buy it

B. Not many people drunk tea before the 17th century in England

C. People in Britain were much slower in finding out what tea was like

D. Many people used to spread the used tea leaves on bread

E. Slowly this habit spread until it reached England and today very few Britons drink tea with mill

F. Some of them were not sure how to use it

(67)

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第3题
Look at the four squares,A ,B ,C , and D, which indicate where the following sentence coul
d be added to the passage. Where would the sentence best fit?

For example, the hot tea in a vacuum bottle does not interact with the environment outside the bottle.

A closed system is isolated from its surroundings.A The energy supply of a closed system is limited and is progressively used up by the processes operating within the system.B The ability of the system to function decreases as the available energy is exhausted. Without any additional energy supplied from the outside, the system's processes cease altogether and no further change is possible in the system.C A mill wheel supplied with water from a non- refillable container is a closed system. Once the container of water is empty, the wheel no longer turns because there is no water to turn it. In a truly closed system, the water would have to be collected below the mill wheel in a second container to ensure that the system did not supply any energy to the outside.D

A.Square A.

B.Square B.

C.Square C.

D.Square D.

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第4题
Cultural differences in business entertaining includeissues such as person one entertains

Cultural differences in business entertaining include

issues such as person one entertains and where, S1.______

and how one entertains. In countries of which status S2.______

is important, it is not advisable to invite people of

different statuses to the same dinner party. Americans

will often invite people to their homes. Whereas in

some societies the home is considering too private, S3.______

unworthy, or embarrassingly small to serve as an

appropriate forum for business entertaining. In some

countries there is a "help yourself" approach to

entertain done in the home, This approach does not work S4.______

well when entertaining people whose culture teaches

them to wait to ask three times before accepting an S5.______

offer of food. In one instance, a Chinese guest went

an entire evening without eating as he was quite hungry S6.______

because he was too embarrassing to take food after S7.______

only being asked to do so once. In another case, an

American woman executive was entertaining at tea in S8.______

London. After having the tea served, the American

woman helped herself to cream and sugar rather than

waiting to be served. The English woman was embarrassed S9.______

by the implication what she was not serving S10.______

quickly enough, In many countries in Asia, it is

common to go out after work and have a meal and a

few drinks in order to establish and maintain harmonious relationships.

【S1】

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第5题
Cultural differences in business entertaining include issues such as whom one entertains a
nd where and how one entertains. In countries in which status is important, it is not advisable to invite people of different statuses to the same dinner party. Americans will often invite people to their homes. While in some societies the home is considered too private, unworthy, or embarrassingly small to serve as an appropriate forum for business entertaining. In some countries there is a " help yourself " approach to entertaining done in the home. This approach does not work well when entertaining people whose culture teaches them to wait to be asked three times before accepting an offer of food. In one instance, a Chinese guest went an entire evening without eating though he was quite hungry because he was too embarrassed to take food after only being asked to do so once. In another case, an American woman executive was being entertained at tea in London. After having the tea served, the American woman helped herself to cream and sugar rather than waiting to be served. The English woman was embarrassed by the implication that she was not serving quickly enough.

As a general rule, a small gift from your home country is appreciated. A gift that is tied to the particular interest of the individual is especially appreciated. Gifts for children are also well received. Be careful that the "hometown" gift you are bringing to Singapore was not made in Hong Kong. Because many gifts carry symbolic meanings, it is always best to seek the advice of a cultural informant before selecting gifts. The giving of large gifts, or payments for special service, should only be undertaken after consulting the legal department in the home and host culture.

It is no good inviting people of different social positions to the same party in the country where ______.

A.people don't pay any attention to your positions

B.people care much about their statuses

C.entertainment is important

D.entertainment is not advisable

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第6题
I never expected to go to China. Although its ancient culture and present struggles intrig
ued me, its graceful art and magnificent landscapes drew me, and my mother's frequent travels there in her last years pulled at some part of my consciousness; it was on the other side of the world, far away from my world and my present struggles. But then I received a notice about a trip to China for women judges. It didn't take me long to decide that I had to go.

The trip offered a unique opportunity for me, both personally, to discover some of what so engaged my mother in her travels and to explore how women's issues manifest themselves in the Chinese culture, and professionally, to see first-hand China' s legal system and compare the experiences of women judges there with my own.

Having spent some time during the past several years addressing the issue of judicial independence as it relates to administrative law judges, and knowing that implementation of the rule of law in China as it "opens up" to the West is an evolving and vital issue, I wanted to witness for myself how these concerns are addressed in China.

We left San Francisco last May, and spent two amazing weeks in China, traveling to five cities and towns. Our group consisted of five women judges and a tour leader from the U. S.- China People's Friendship Association. Our very gracious host in China, the All China Women's Federation (which is associated with the government and serves many functions, including being somewhat of a social service agency), provided a Chinese guide and translator, with whom we became good friends as we traveled together. We generally met with groups in somewhat formal settings, in which we were served tea or a meal, gave prepared presentations to each other, and then engaged in free-flowing question and answer discussions.

The members of our group brought varying backgrounds and interests to this trip: two of the judges had an interest in domestic violence issues, another in business and economic law. Yet another, who hears employment security cases, had a special interest in the plight of laid-off women workers, whose numbers have increased as China moves much of its industry to a more market-oriented economy. We were all interested in women's rights under the Chinese legal system. We also shared with, and learned much from, our Chinese friends in the areas of juvenile law, discrimination law, and other subjects.

The narrator of the following piece is a(n)______.

A.writer

B.Englishman

C.woman judge

D.lawyer

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第7题
According to John Stuart Mill, “change” is the spirit of the Victorian age. ()
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第8题
The Hole Mill belongs to .

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第9题
The Smederevo Steel Mill made profit after Chinese HeSteel Group poured investment there?
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第10题
Mill氏征阳性是网球肘病人一个特有的体征。()
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