题目内容
（请给出正确答案）
Under the present system, state enterprises must ______all profits to the government.
A．turn down
B．turn up
C．turn out
D．turn in
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更多“Under the present system, stat…”相关的问题
How much energy given off by the sun reaches the earth？
A．100 % but indirectly
B．5 %
C．0.5
D．only a very tiny amount
Now those 【21】______ seem hopelessly old-fashioned: this Christmas, there were a lot of 【22】______ computers under the tree. 【23】______ that computers are their key to success, parents are also frantically insisting that children 【24】______ taught to use them on school—as early as possible. The problem for schools is that when it 【25】______ computers, parents don’t always know best. Many schools are 【26】______ parental impatience and are purchasing hardware without 【27】______ educational planning, so they can say, OK, we've moved into the computer age. Teachers 【28】______ themselves caught in the middle of the problem — between parent pressure and 【29】______ educational decisions.
Educators do not even agree 【30】______ how computers should be used. A lot of money is going for computerized educational materials 【31】______ research has shown can be taught 【32】______ with pencil and paper. Even those who believe that all children should 【33】______ to computer warn of potential 【34】______ to the very young.
The temptation remains strong largely because young children 【35】______ so well to computers. First graders have been 【36】______ willing to work for two hours on math skills. Some have an attention span of 20 minutes.
【37】______ school, however, can afford to go into computing, and that creates 【38】______ another problem: a division between the have’s and havenot’s. Very few parents ask 【39】______ computer instruction in poor school districts, 【40】______ there may be barely enough money to pay the reading teacher.
【21】
A．items
B．toys
C．sets
D．series
Another view, less widely held, is that increasing particular matter in the atmosphere is blocking sunlight and lowering the earth's temperature—a result that would be equally disastrous. A drop of just a few degrees could create something close to a new ice age, and would make agriculture difficult or impossible in many of our top farming areas. At present we do not know for sure that either of these conditions will happen (though one recent government report prepared by experts in the field concluded that the greenhouse effect is very likely). Perhaps, if we are very lucky, the two tendencies will offset each other and the world's temperature will stay about the same as it is now.
This passage is mainly concerned with______.
A．the greenhouse effect
B．the potential effect of air pollution
C．the burning of fossil fuels
D．the probability of a new ice age
1 The Health and Fitness Group (HFG), which is privately owned, operates three centres in the country of Mayland.
Each centre offers dietary plans and fitness programmes to clients under the supervision of dieticians and fitness
trainers. Residential accommodation is also available at each centre. The centres are located in the towns of Ayetown,
Beetown and Ceetown.
The following information is available:
(1) Summary financial data for HFG in respect of the year ended 31 May 2008.
(2) HFG defines Residual Income (RI) for each centre as operating profit minus a required rate of return of 12% of
the total assets of each centre.
(3) At present HFG does not allocate the long-term borrowings of the group to the three separate centres.
(4) Each centre faces similar risks.
(5) Tax is payable at a rate of 30%.
(6) The market value of the equity capital of HFG is $9 million. The cost of equity of HFG is 15%.
2
(7) The market value of the long-term borrowings of HFG is equal to the book value.
(8) The directors are concerned about the return on investment (ROI) generated by the Beetown centre and they are
considering using sensitivity analysis in order to show how a target ROI of 20% might be achieved.
(9) The marketing director stated at a recent board meeting that ‘The Group’s success depends on the quality of
service provided to our clients. In my opinion, we need only to concern ourselves with the number of complaints
received from clients during each period as this is the most important performance measure for our business.
The number of complaints received from clients is a perfect performance measure. As long as the number of
complaints received from clients is not increasing from period to period, then we can be confident about our
future prospects’.
Required:
(a) The directors of HFG have asked you, as management accountant, to prepare a report providing them with
explanations as to the following:
(i) Which of the three centres is the most ‘successful’？ Your report should include a commentary on return
on investment (ROI), residual income (RI), and economic value added (EVA) as measures of financial
performance. Detailed calculations regarding each of these three measures must be included as part of
your report;
Note: a maximum of seven marks is available for detailed calculations. (14 marks)
A.SY/T5587.3《油气井压井、替喷、诱喷》
B.SY/T5587.5《井下作业井筒准备》
C.SY/T5587.7《洗井作业规程》
D.SY/T5727《井下作业安全规程》
