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Accumulated depreciation would never be reported in the income statement as and expen

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更多“Accumulated depreciation would…”相关的问题
第1题
At 30 September 20X9 Sandown's trial balance showed a brand at cost of $30 millio
n, less accumulated amortisation brought forward at 1 October 20X8 of $9 million.Amortisation is based on a ten-year useful life.An impairment review on 1 April 20X9 concluded that the brand had a value in use of $12 million and a remaining useful life of three years.However, on the same date Sandown received an offer to purchase the brand for $15 million.

What should be the carrying amount of the brand in the statement of financial position of Sandown as at 30 September 20X9().

A、$12,500,000

B、$14,250,000

C、$15,000,000

D、$10,000,000

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第2题
根据以下内容回答题:John F.Kennedy was,at 43,the youngest American to be elected president,

根据以下内容回答题:

John F.Kennedy was,at 43,the youngest American to be elected president,and also the first Roman Catholic.John’S grandfather was a poor Irishman who migrated to America.This immigrant and his son,Joseph,accumulated wealth and political power.Thus,John Kennedy had the advantage of wealth family and good education. During World War Il,John F.Kennedy had an outstanding record in the Navy.After the war,Kennedy worked briefly as a newspaperman,and then entered politics.He was three times elected to the House of Representatives before becoming a senator from Massachusetts.In 1960 he was elected president in a very close race in which there were charges of irregularities. Kennedy’s term of office was highlighted by appeals to idealism,a broadened base of political participation,and improved civil right.In international affairs,Kennedy saw the failure of the American.backed invasion of Cuba,and the Cuban missile crisis which brought Russia and the United States to the brink of war. The Kennedy family has known triumph and tragedy.One of John Kennedy’S sisters was mentally retarded and an older brother was killed during a wartime aerial mission.John Kennedy was assassinated——as was his outspoken brother,Robert Kennedy.The family has suffered scandals of sex,alcohol,and drugs in both John’S generation and in this present genera-tion.Many believe that for the youn9,wealth and prominent family are more of a curse than a help.

What makes John Kennedy such a famous president in American history?

A.His grandfather was an Irish immigrant who made a fortune in US.

B.Kennedv had made use of the family influence and wealth to become President.

C.His prominent family brought a curse to his political career.

D.He was the first Roman Catholic and youngest man to be elected President.

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第3题
In these days of technological triumphs,it is well to remind ourselves from time to ti
me that living mechanisms are often incomparably more efficient than their artificial imitations.There is no better illustration of this idea than the sonar (声纳) system of bats.Ounce for ounce,and watt for watt,it is billions of times more efficient and more sensitive than the radars and sonars contrived (发明) by man.Of course,the bats have had some 50 million years of evolution to refine their sonar.Their physiological mechanisms for echo location,based on all this accumulated experience,therefore merit our thorough study and analysis.To appreciate the precision of the bats‘ echo location,we must first consider the degree of their reliance upon it.Thanks to sonar,an insect-eating bat can get along perfectly well without eyesight.This was brilliantly demonstrated by an experiment performed in the late eighteenth

century by the Italian naturalist Lazzaro Spallanzani.He caught some bats in a bell tower,blinded them,and released them outdoors.Four of these blind bats were recaptured after they had found their way back to the bell tower,and on examining heir stomachs‘ contents,Spallanzani found that

they had been able to capture and gorge themselves with flying insects.We know from experiments that bats easily find insects in the dark of night , even when the insects emit no sound that can be heard by human ears.A bat will catch hundreds of soft-bodied,silent-flying moths or gnats in a single hour.It will even detect and chase pebbles or cotton spitballs tossed into the air.

16.According to the author,the sonar system of bats is an example of the idea that.()

A.this is the age of technological triumphs

B.modern machines are inefficient

C.living mechanisms are often more efficient than man-made

machines

D.artificial imitations are always less efficient than living

mechanisms

17.The author suggests that the sonar system of bats ().

A.was at the height of its perfection 50 million years ago

B.is better than man-made sonar because it has had 50 million years to be refined

C.would have been discovered by man many years ago

D.is the same as it was 50 million years ago

18.The fact that“blind bats”will detect and chase cotton spitballs as well as insects is remarkable because.()

A.bats do not eat spitballs

B.cotton is harder to track

C.Spitballs make no sounds audible to human ears

D.there is purpose in the flight of insects

19.This passage was written to illustrate().

A.the deficiencies of man-made sonar

B.the dependence of man upon animals

C.that we are living in a machine age

D.that the sonar system of bats is remarkable

20.Which of the following is the main point of the passage?()

A.A bat will catch hundreds of gnats in a single hour

B.Here is a perfection in nature which sometimes cannot be matched by man‘s creative efforts

C.The phrase“blind as bat”is valid

D.director of NIH learned of the abuse

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