第1题
I’d rather read than watch television; the programs seem _________ all the time.
A) to get worse B) to be getting worse
C) to have got worse D) getting worse
第2题
Property at cost (useful life 15 years) $45 million
Accumulated depreciation $6 million
On 1 April 2014, Dune decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.At 30 September 2014 the property has not been sold.
At what amount should the property be reported in Dune’s statement of financial position as at 30 September 2014?
A、$36 million
B、$37·5 million
C、$36·8 million
D、$42 million
第3题
lier.A. right B. consist C. accordance D. consistent
第4题
she _____________ too long.
A) has been reading B) had read
C) is reading D) read
第5题
She ought to stop work;she has a headache because she ______ too long.
A) has been readingB) had readC) is readingD) read
第6题
s seem _________ all the time.
A) to get worse B) to be getting worse
C) to have got worse D) getting worse
第7题
参考答案:
第8题
we have a brighter bulb some where”; said the elderly man.
A)mild B)dim C)minute D)slight
第10题
第11题
Witch measures non-controlling interest at fair value, based on share price.The market value of Wizard shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard were $750,000.
At what amount should the non- controlling interest appear in the consolidated statement of financial position of Witch at 31 March 20X9().
A、$195,000
B、$193,125
C、$135,000
D、$188,750