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In July 20X2, a company sold goods at the standard sales tax rate with a net value of $200
A、DR $9,000
B、CR $5,850
C、CR $9,000
D、DR $5,850
A、DR $9,000
B、CR $5,850
C、CR $9,000
D、DR $5,850
A、$11,800
B、$12,540
C、$12,600
D、$13,200
A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X2 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X3 the following transactions took place: 20X2 1 July Purchased 500 engines at $220 each 1 November Sold 400 engines for $160,000 20X3 1 February Purchased 300 engines at $230 each 15 April Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 20X3?
A、$188,500
B、$195,500
C、$166,000
D、None of these figures
A company values its inventory using the first in, first out (FIFO) method. At I May 20X2 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X3 the following transactions took place: 20X2 1 July Purchased 500 engines at $220 each 1 November Sold 400 engines for $160,000 20X3 1 February Purchased 300 engines at $230 each 15 April Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 20X3?
A、$188,500
B、$195,500
C、$166,000
D、None of these figures
A company receives rent for subletting part of its office block. Rent, receivable quarterly in advance, is received as follows: Date of receipt Period covered $ 1 October 20X1 3 months to 31 December 20X1 7,500 30 December 20X1 3 months to 31 March 20X2 7,500 4 April 20X2 3 months to 30 June 20X2 9,000 1 July 20X2 3 months to 30 September 20X2 9,000 1 October 20X2 3 months to 31 December 20X2 9,000 What figures, based on these receipts, should appear in the company's financial statements for the year ended 30 November 20X2?
A、Statement of profit or loss Statement of financial position $34,000 Debit Rent in arrears (Dr) $3,000
B、Statement of profit or loss Statement of financial position $34,500 Credit Rent received in advance (Cr) $6,000
C、Statement of profit or loss Statement of financial position $34,000 Credit Rent received in advance (Cr) $3,000
D、Statement of profit or loss Statement of financial position $34,000 Credit Rent in arrears (Dr) $3,000
听力原文: I grew up in a small town. My father raised chickens and ran a construction company. When I was 10 years old, my dad gave me the responsibility of feeding chickens and cleaning up the stable. He believed it was important to me to learn responsibility and moods from those jobs.
When I was 22, I found a job in New York at a country music club. I washed dishes and cooked from 5:00 p.m. to 10:00 p.m. and then went on stage and sang until2:00 in the morning. I soon became known as a singing cook. I had been refused so many times by record companies that it was easy to be discouraged.
One night, a woman executive from a company named Warner Brothers Records came to hear me sing. When the show was over, we sat down and talked. Several weeks later, my manager received a phone call--Warner Brothers wanted to sign me to a record deal. I released my first record in July, 1987. It was sold over 2 million copies.
My best efforts had gone into every job I ever held. It was the sense of responsibility that made me feel like a man. Knowing that I had done my best filled me with pride. I still feet that way today, even though I have become a well-known singer.
(33)
A.At the age of 10.
B.At tile age of 22.
C.When he was known as a singing cook.
D.After he found a job in New York.
A. shrink
B. split
C. spur
D. spill
A、No me acuerdo.
B、No me recuerdo.
C、No acuerdo.
D、No me acordaba.
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