题目内容
（请给出正确答案）
Question 1
Mr. Charles invested ＄50,000 to commence his business, that means now he can make ＄ 50,000 claim on the business.
A．正确
B．错误
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更多“Question 1 Mr. Charles investe…”相关的问题
•look at questions 1 -5.
•In each case, which sentence is correct？
•For each question, mark one letter (A, B or C) on your Answer Sheet.
Mr. Smith called -- He's unavailable for the meeting tomorrow.Mr. Smith will ______ .
A．be late for the meeting tomorrow.
B．take part in the meeting tomorrow.
C．not be at the meeting tomorrow.
听力原文：W: I think the last question is very difficult.
M: Lot's go and ask Mr. Green.
Who are they going to ask about the question？
A．Their teacher.
B．Their father.
C．Mr. Green.
Mr. Kelly has the same question _______the warehouse location which we intend to use.
A．concerning
B．regards
C．with respect
D．as of
Question 3
(a)Define a promissory note.
(b)State whether each of the following negotiable instruments is valid.
(i) A bill reads "pay ＄1,000 out of money to be received by you from Mr. Gao".
(ii) A bill of exchange reads "pay ＄10,000, charge the same to the sale proceeds of 100 cartons of toys shipped per SS Mingzen".
(iii) A bill of exchange which is stated as being payable on arrival of goods at a specified port.
(iv) Is a bill of exchange which is payable on a person's marriage valid？
(v) A bill of exchange is drawn in favour of a minor, a person below the age of eighteen.
(vi) A bill of exchange reads "we hereby request you to pay on our account to the order of Gao＄1,000".
(vii) A bill of exchange reads "pay to our order the sum of ＄5,000 in accordance with your undertaking authorized through Bank of Hongkong".
(viii) Is a cheque which reads "pay order" valid？
(ix) A promissory note reads "I promise to pay on or before Dec 1st, 1998 Mr. Gao or order the sum of ＄10,000 only for value received. Signed".
(x) Is a promissory note which reads "to be paid back in full by 1 July, 1988" valid？
Question 7
After the first year of trading, Mr. Wong provided you the following list of ledger balances as at 31 December 2003:
＄
Stock, 1 January 2003 3,300
Stock, 31 December 2003 25,200
Sales 160,000
Purchases 100,000
Premises 142,600
Fixtures & Fittings 45,200
Motor Vehicles 42,500
Returns Inwards 1,500
Returns Outwards 2,600
Carriage Inwards 1,000
Carriage Outwards 250
Debtors 30,500
Creditors 41,500
Wages 17,495
Rent and Rates 3,900
Lighting & Heating 18,455
Insurance 10,600
Motor Vehicle Expenses 2,400
Cash at Bank 4,700
Bank Loan 29,000
Loan Interest 2,300
Drawing 6,400
You are further given the following information:
1.Wages owing are ＄550.
2.Prepaid rent is ＄600.
3.Depreciation of Fixtures & Fittings is 10% per annum on cost.
4.Depreciation of Premises is based on a 10-year lease.
5.Depreciation of Motor Vehicles is 50% life using the reducing balance method.
6.Stock taken for Mr. Wong's own use is ＄1,100. Such a transaction has not yet been recorded.
7.It is estimated that one-third of the driving time is for private purposes.
8.5% of the outstanding accounts at the year end is thought to be uncollectible.
9.There was no error made in the recording of business transactions for the year.
Required:
(a)Prepare a Trading and Profit and Loss Account for the year ended 31 December 2003.
(b)Prepare a Balance Sheet as at 31 December 2003.
(c)Explain the meaning and the significance of Working Capital.
"Mr. Cameron wants a straight in-or-out question"(Paragraph Three) means Mr. Cameron
A．hopes to know the Scots" choice directly.
B．expects the Scots to make a sensible choice.
C．wishes to make a list of questions to ask.
D．asks others" opinion of the coming vote.
A.To show that he is a learned man
B.To show that he is interested in philosophy
C.To lead to the question which is intended to humiliate the narrator
D.To brag about his knowledge
Question 8
Mr.Wu is expecting the goods he has ordered to arrive in three months and he has been asked to pay in Japanese Yen. Mr. Wu comes into your bank and asks for help, knowing that the Yen has increased in value over the past six months. What can you, as the bank's manager, do for Mr. Wu？
A．Hello, Mr. Brown. Are you a doctor？
B．Moming, Prof. Brown. May I have a question？
C．Hi, Prof. John Brown. Can I ask what your specialty is？
D．Hello, Mr. John Brown. What brings you here？
What is the purpose of Mr. Patil's email？
A．To thank the newspaper for its coverage
B．To request that information be corrected
C．To introduce his company to the newspaper
D．To question the safety of a construction project
