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[主观题]
In a consolidation service，it is usually the buyer who issued to each seller his
bill of lading．（）
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更多“In a consolidation service，it …”相关的问题
第1题
Consolidation means the assembly of small parcels of cargo from several consignors at one
point of origin intended for several consignees at another point of destination，dispatching the parcels as one consolidated consignment to the consolidator’s agent at the destination and delivering them to their respective consignees．()
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第2题
Consolidation means the assembly of small parcels of cargo from several consignor
s at one point of origin intended for several consignees at another point of destination, dispatching the parcels as one consolidated consignment to the consolidator' s agent at the destination and delivering them to their respective consignees. （）
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第3题
Which TWO of the following statements are correct when preparing consolidated financial statements？
A、A subsidiary cannot be consolidated unless it prepares financial statements to the same reporting date as the parent
B、A subsidiary with a different reporting date may prepare additional statements up to the group reporting date for consolidation purposes
C、A subsidiary's financial statements can be included in the consolidation if the gap between the parent and subsidiary reporting dates is five months or less.
D、Where a subsidiary's financial statements are drawn up to a different reporting date from those of the parent, adjustments should be made for significant transactions or events occurring between the two reporting dates
第4题
听力原文：The evolution of technology is showing no signs of maturing whatsoever. If you lo
ok at nanomaterials or photonics, carbon nanotubes, all the things that are going on in new types of energy, environmentally better materials—there's no shortage of new technology coming. It is nowhere near maturity. Certainly, there's consolidation among business rood- els and competitors, but it doesn't have the telltale signs of a mature industry where there's no innovation.
点击查看答案
What is the point the speaker is trying to make about technology development？
A．A mature technology requires less innovation.
B．Technical evolution is close to maturation in certain fields.
C．New types of energy are expected to mature in the near future.
D．Nanomaterials or photonics and carbon nanotubes are environmentally friendly.
第5题
听力原文：The evolution of technology is showing no signs of maturing whatsoever. If you lo
ok at nanomaterials or photonics, carbon nanotubes, all the things that are going on in new types of energy, environmentally better materials—there's no shortage of new technology coming. It is nowhere near maturity. Certainly, there's consolidation among business models and competitors, but it doesn't have the telltale signs of a mature industry where there's no innovation.
点击查看答案
What is the point the speaker is trying to make about technology development？
A．A mature technology requires less innovation.
B．Technical evolution is close to maturation in certain fields.
C．New types of energy are expected to mature in the near future.
D．Nanomaterials or photonics and carbon nanotubes are environmentally friendly.
第6题
Faithful representation is a fundamental characteristic of useful information within the I
ASB’s Conceptual framework for financial reporting.
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Which of the following accounting treatments correctly applies the principle of faithful representation？
A.Reporting a transaction based on its legal status rather than its economic substance
B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
第7题
Petre Co owns 100% of the share capital of the following companies. The directors are unsu
re of whether the investments should be consolidated.In which of the following circumstances would the investment NOT be consolidated？
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A、Petre Co has decided to sell its investment in Alpha Co as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profits
B、Beta Co is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it
C、Delta Co is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group
D、Gamma Co is located in a country where a military coup has taken piace and Petre Co has lost control of the investment for the foreseeable future
第8题
听力原文：The most common kind of consolidation today is the merger. A merger occurs when t
听力原文： The most common kind of consolidation today is the merger. A merger occurs when two or more companies get together to form. one company.
With the deregulation of natural gas, the nation's 20 interstate pipeline companies became fearful of cut-throat competition. Some felt that they could increase their efficiency and improve their market flexibility by merging. In 1985 Internorth of Omaha paid ＄2.3 billion for Houston Natural Gas Corporation, thereby gaining control of the world's longest pipeline. The system connected markets from coast to coast and raised sales to ＄10 billion.
On occasion, mergers have occurred between smaller companies in an industry dominated by a few giant firms. These smaller companies claim that they need to merge to become more efficient and effective. They maintain that such action increases competition instead of reducing it. The Antitrust Division of the Justice Department has not always agreed with them.
Four major waves of mergers have taken place in this country. The first started in 1887, just prior to the passage of the Sherman Antitrust Act, and ended in 1904. It involved such giants as United States Steel and Standard Oil trying to create monopolies in their industries. From the end of World War I until the 1930s, large firms swallowed smaller firms to create oligopolies. The monopoly has no chance and the oligopoly little chance of succeeding today under present antitrust policy.
The third major merger movement began in the 1960s, reached a peak in 1969, and then gradually declined. Many of the acquisitions involved giant firms in one industry buying up large companies in totally unrelated industries. Such mergers are called conglomerate mergers. A classic example is Mobil Oil Corporation's purchase of the huge retail chain Montgomery Ward & Company.
Mergers in the last ten years were in the thousands. More important is the value of the transactions, which has risen sharply. The number of mergers and acquisitions apply only to those valued at ＄100 million or more. The petroleum industry had mergers and acquisitions valued at closed to ＄80 billion between 1981 and 1984. Other industries experiencing large takeovers were banking and finance, insurance, mining and mineral, and processed foods.
You will hear a talk presented by a reporter. This talk is about mergers.
You have to complete the sentences 23--30 by choosing the correct answer.
Mark one letter A, B or C.
The most common kind of consolidation today is ______.
A．the cooperation
B．the joint venture
C．the merger
第9题
Kimiyuki Suda should be a perfect customer for Japan’s car-makers. He’s young, su
ccessful executive at an Internet-services company in Tokyo and has plenty of disposable ____. He used to own Toyota’s Hilux Surf, a sport utility vehicle. But now he uses ____ subways and trains. “It’s not inconveient at all,” he says. ____, “having a car is so 20th century.”
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Suda reflects a worrisome ____ in Japan; the automobile is losing its emotional appeal, ____ among the young, who prefer to spend their money on the latest electronic devices. ____ mini-cars and luxury foreign brands are still popular, everything in between is ____. Last year sales fell 6.7 percent, 7.6 percent ____ you don’t count the mini-car market. There have been ____ one-year drops in other nations: sales in germany fell 9 percent in 2007 ____ a tax increase. But experts say Japan is ____ in that sales have been decreasing steadily ____ time. Since 1990, yearly new-car sales have fallen from 7.8 million to 5.4 million units in 2007.
Alarmed by this state of ____, the Japan Automobile Manufacturers Association (JAMA____ a comprehensive study of the market in 2006. it found that a ____ wealth gap, demographic (人口结构) changes and ____ lack of interest in cars led Japanese to hold their ____ longer, replace their cars with smaller ones ____ give up car ownership altogether. JAMA ____ a further sales decline of 1.2 percent this year. Some experts believe that if the trend continues for much longer, further consolidation (合并) in the automotive sector is ____.
A．profit
B．payment
C．income
D．budget
