A.$13,000
B.$17,000
C.$26,000
D.$34,000
A.$13,000
B.$17,000
C.$26,000
D.$34,000
A、Sitting up straight and leaning slightly forward sends non-verbal signals.
B、Keeping handy your professional references and copies of your resume.
C、Sending a thank-you letter.
D、Showing that you have no interests in the job.
A、(A) The longest journeys begin with a single step
B、(B) When spring comes, it melts the snow one flake at a time
C、(C) The storm is most dangerous just before it clears
D、(D) Every wound has its purpose
阅读理解。 |
More surprising, perhaps, than the current difficulties of traditional marriage is the fact that marriage itself is alive and thriving (兴盛). As Skolnick notes, Americans are marrying people-relative to Europeans, more of us marry and we marry at a younger age. Moreover, after a decline in the early 1970s, the rate of marriage in the United States is now increasing. Even the divorce rate needs to be taken in this pro-marriage context: some 80 percent of divorced individuals remarry. Thus, marriage remains, by far, the preferred way of life for the vast majority of people in our society. What has changed more than marriage is the nuclear family. Twenty-five years ago, the typical American family consisted of a husband, a wife and two or three children. Now, there are many marriages in which couples have decided not to have any children. And there are many marriages where at least some of the children are from the wife's previous marriage, or the husband's, or both. Sometimes these children spend all of their time with one parent from the former marriage; sometimes they are shared between the two former spouses. Thus, one can find the very type of family arrangement. There are marriages without children; marriages with children from only the present marriage; marriages with "full time" children from the present marriage and "part-time" children from former marriages. There are stepfathers, stepmothers, half-brothers, and half-sisters. It is not all the unusual for a child to have four parents and eight grandparents! There are enormous changes from the traditional nuclear family. But even so, even in the midst of all this, one thing remains constant: most Americans spend most of their adult lives married. |
1. By calling Americans marrying people the author means that ______. |
A. more of Americans, as compared with Europeans, prefer marriage and they accept it at a younger age B. Americans expect more out of marriage than Europeans C. there are more married couples in USA than in Europe D. Americans are more traditional than Europeans |
2. Which of the following can be presented as the picture of today's American families? |
A. A typical American family consists of only a husband and a wife. B. Many types of family arrangements have become socially acceptable. C. Americans prefer to have more kids than before. D. There are no nuclear families any more. |
3. Even though great changes have taken place in the structure of American families ______. |
A. the functions of marriage remain unchanged B. most Americans prefer a second marriage C. the vast majority of Americans still have faith in marriage D. marriage is still enjoyed by all Americans |
On January.1 2017, CalTech purchases computer equipment for $154,000 to use in operating activities for four years. It estimates the equipment's salvage value at $25,000. a. Prepare tables showing depreciation and book value for each of the four years assuming (1) straight-line and (2) double-declining-balance depreciation. b. Prepare the necessary December 31 adjusting journal entry to record depreciation for the year 2018 assuming the company uses (1) straight-line and (2) double-declining-balance depreciation.
Jackson Specialties has been in business for more than 50 years. The company maintains a perpetual inventory system, uses a LIFO flow assumption, and ends its fiscal year at December 31. At year-end, the cost of goods sold and inventory are adjusted to reflect periodic LIFO costing procedures. A railroad strike has delayed the arrival of purchases ordered during the past several months of 2011, and Jackson Specialties has not been able to replenish its inventories as merchandise is sold. At December 22, one product appears in the company's perpetual inventory records at the following unit costs: Purchase Date Quantity Unit Cost Total Cost Nov. 14, 1958 ................................ 3,000 $6 $18,000 Apr. 12, 1959 ................................ 2,000 8 16,000 Available for sale at Dec. 22,2011 5,000 $34,000 Jackson Specialties has another 8,000 units of this product on order at the current wholesale cost of $30 per unit. Because of the railroad strike, however, these units have not yet arrived (the terms of purchase are F.O.B. destination). Jackson Specialties also has an order from a customer who wants to purchase 4,000 units of this product at the retail sales price of $47 per unit. Jackson Specialties intends to make this sale on December 30, regardless of whether the 8,000 units on order arrive by this date. (The 4,000-unit sale will be shipped by truck, F.O.B. shipping point.) Instructions a. Are the units in inventory really more than 50 years old? Explain. b. Prepare a schedule showing the sales revenue, cost of goods sold, and gross profit that will result from this sale on December 30, assuming that the 8,000 units currently on order ( 1 ) arrive before year-end and (2) do not arrive until some time in the following year. (In each computation, show the number of units comprising the cost of goods sold and their related per-unit costs.) c. Comment on these results. d. Might management be wise to delay this sale by a few days? Explain.
During a period of steadily increasing purchase costs, answer the following questions: a. Which inventory flow assumption results in the highest reported profits? The lowest taxable income? The valuation of inventory that is closest to current replacement cost? Briefly explain your answers. Maximum 100 words for this part of the question. b. If the Company’s manager earns a bonus based on a percentage of gross profit, which method of inventory costing will the manager likely prefer? Briefly explain your answer. Maximum 50 words for this part of the question. Company W has been using FIFO during a period of rising costs. Explain whether you would expect each of the following measurements to be higher or lower if the company had been using LIFO. c. Net income d. Income taxes expenses.
Classify the following items as (a) prepaid expense, (b) unearned revenue, (c) accrued expense, (d) accrued revenue. 1) Supplies on hand 2) Fees earned but not yet received 3) Fees received but not yet earned 4) A two-year premium paid on a fire insurance policy 5) Taxed owed and payable in the following period 6) Utilities owed but not yet paid 7) Salary owed but not yet paid 8) Subscriptions received in advance by a magazine publisher. (a) prepaid expense: (b) unearned revenue: (c) accrued expense: (d) accrued revenue:
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