题目内容
（请给出正确答案）
In the following paragraphs the author will most probably go on to discuss ______.
A．definitions of positive feelings and negative feelings
B．the third kind of learning
C．further examples of learning through operant conditioning
D．none of the above
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更多“In the following paragraphs th…”相关的问题
Which of the following parties does NOT belong to the U.K？
A．Labor Party.
B．Conservative Party.
C．Fianna Fail.
D．Liberal Democratic Party.
Which of the following statements is INCORRECT？
A．A language is a means of expressing a particular culture.
B．All languages can well express their respective cultures.
C．American Indian languages are as sophisticated as English.
D．Some languages are better than other languages.
A．The Hewlett-Packard will let them depart immediately.
B．The Hewlett-Packard may coach them to better performance.
C．The Hewlett-Packard may put them in a job that is more suited to the people's skills.
A company has issued non-callable, non-convertible preferred stock with the following features:
· Par value per share: $10
· Annual dividend per share: $2
· Maturity: 15 years
An investor’s required rate of return is 8%, and the current market price per share of the preferred stock is $25. By comparing the estimated intrinsic value with the market price of the preferred stock, the most likely conclusion is that the preferred stock is:
A.fairly valued at $25.00.
B.undervalued by $15.00.
C.overvalued by $4.73.
A、￥40,000.
B、￥90,000.
C、￥100,000.
D、￥190,000.
Party A: Brainstorming Company Limited, (the employer)
Party B: Jim (the employee)
The duty of Party A: pay the employee at the rate of US ＄3000 per month and, in addition, compensate him for any other expense incurred by him when he is carrying out his duties.
The duty of Party B: agree to carry out the following duties, to negotiate with American authorities about the cooperation between Brainstorming group and business circles of the USA, to arrange for the visits of Steve Wang, president, and other executive to America, to act as authorized representative in any relating to the cooperation with America and to respond to any inquires from China parties．In this employment, the employee shall act honestly, laboriously and to the best of his ability.
Validity of the agreement: on January 1st , 2009.
Question 8
May Trading Co. Ltd. has following figures at 31 December Year 1
＄
Fixed assets 1,300,000
Provision for depreciation 350,000
Stock 450,000
Debtors(net) 142,500
Bank 250,000
Creditors 240,000
Accrued expenses 65,000
Share capital(＄10 par) 1,600,000
Profit and loss account 467,350
As the accountant of May Trading Co. Ltd., you are required to prepare its master budgets for the 6 months from 1 January Year 2 to 30 June Year 2. You have the following information available:
Sales
Purchase Wages Overheads excluding depreciation
(Units)
Oct Year 1 (Actual) 25,000 130,000 90,000 70,000
Nov Year 1 (Actual) 27,000 150,000 90,000 70,000
Dec Year 1 (Estimated) 33,000 170,000 90,000 90,000
Jan Year 2 (Estimated) 30,000 170,000 90,000 70,000
Feb Year 2 (Estimated) 35,000 180,000 100,000 90,000
Mar Year 2 (Estimated) 36,000 200,000 110,000 90,000
Apr Year 2 (Estimated) 34,000 190,000 110,000 90,000
May Year 2 (Estimated) 33,000 190,000 110,000 80,000
Jun Year 2 (Estimated) 37,000 160,000 120,000 80,000
Additional Information:
1. The selling price in October Year 1 was ＄9 per unit and this will be increased to ＄10 in February Year 2.
2. 30% of sales are on cash basis, credit sales are to be settled one month after the sales. It is expected that 5% of credit sales are uncollectible.
3. Purchases are to be paid for two months after purchases.
4. Wages and overheads are to be paid equally in the month incurred and the following months.
5. A machine will be purchased on 1 January Year 2 at a cost of ＄240,000.
6. The depreciation policy on fixed assets is 10% p.a. on cost on those owned at the end of the budget period.
7. The stock level at 30 June Year is estimated to be two months' purchases in the past.
8. The company plans to raise money from the stock market by issuing 50,000 preference shares at＄5 per share in March Year 2.
9. Accrued expenses are to be settled in one month.
Required:
(a)Prepare a Budgeted Profit & Loss Account for the 6 months period ended 30 June Year 2.
(b)Prepare a Cash Budgeted for the 6 months period ended 30 June Year 2.
