He expressed his （) to the families of the people who died in the accident.

A.congratulations

B.joyfulness

C.condolences

D.happiness

答案

C、condolences

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更多“He expressed his （) to the fam…”相关的问题

第1题

A man once said how useless it was to put advertisements in the newspapers. "Last week," s

aid he, "my umbrella was stolen from a London Church. As it was a present, I spent twice its worth in advertising, but didn't get it back."

"How did you write your advertisement？" asked one of the listeners, a merchant.

"Here it is," said the man, taking out of his pocket a slip cut from a newspaper. The other man took it and read, "Lost from the City Church last Sunday evening, a black silk umbrella. The gentleman who finds it will receive ten shillings on leaving it at No. 10 Broad Street."

"Now," said the merchant, "I often advertise, and find that it pays me well. But the way in which an advertisement is expressed is of great importance. Let us try for your umbrella again, and if it fails, I'll buy you a new one." The merchant then took a slip of paper out of his pocket and wrote: "If the man who was seen to take an umbrella from the City Church last Sunday evening doesn't wish to get into trouble, he will return the umbrella to No. 10 Broad Street. He is well known." This appeared in the paper, and on the following morning, the man was astonished when he opened the front door. In the doorway lay at least twelve umbrellas of all sizes and colors that had been thrown in, and his own was among the number. Many of them had notes, fastened to them saying that they had been taken by mistake, and begging the loser not to say anything about the matter.

What is an advertisement？

A．A news item.

B．A public announcement in the press, on TV, etc.

C．One way to voice one's view.

D．Public opinions.

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第2题

（a) A director of Enca, a public listed company, has expressed concerns about the accounti

(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.

Required:

Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.

(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:

At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.

Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.

Required:

Prepare extracts from:

(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;

(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.

The following mark allocation is provided as guidance for this requirement:

(i) 5 marks

(ii) 5 marks (10 marks)

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第3题

At the conference he expressed some personal views which later brought him into ______ wit

h the Party leadership.

A．action

B．crisis

C．conflict

D．power

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