Freight cost should be classified as a direct offset to sale, not as an expense.（)

of an item of plant？

(i) Cost of transporting the plant to the factory

(ii) Cost of installing a new power supply required to operate the plant

(iii) A deduction to reflect the estimated realisable value

(iv) Cost of a three-year maintenance agreement

(v) Cost of a three-week training course for staff to operate the plant().

A、(i) and (ii) only

B、(i), (ii) and (iii)

C、(ii), (iii) and (iv)

D、(i), (iv) and (v)

每张40美元，比尔愿意交换吗？说明原因。

Based on his preferences, Bill i8 willing to trade lour movie tickets tor one ticket to a basketball game. If movie tickets cost $8 each and a ticket to the basketball game costs$ 40, should Bill make the trade？ Why or why not？

n, less accumulated amortisation brought forward at 1 October 20X8 of $9 million.Amortisation is based on a ten-year useful life.An impairment review on 1 April 20X9 concluded that the brand had a value in use of $12 million and a remaining useful life of three years.However, on the same date Sandown received an offer to purchase the brand for $15 million.

What should be the carrying amount of the brand in the statement of financial position of Sandown as at 30 September 20X9().

A、$12,500,000

B、$14,250,000

C、$15,000,000

D、$10,000,000

Translate the following into Chinese.

Attention to detail is something everyone can and should do especially in a tight job market. Bob Grossley, a human-resources expert notices this in the job applications that come across his desk every day. “It’s amazing how many candidates eliminate themselves.” He says.

“Resume(简历) arrive with stains. Some candidates don't bother to spell the company’s mane correctly. On seeing such a mistake, I eliminate the candidate,” Crossley concludes. “If they cannot take of these details, why should we trust them with a job？”

Can we pay too much attention to detail？ Absolutely. Perfectionists struggle over little things at the cost of something larger they work toward. “To keep from losing the forest of the trees”, says Charles Garfield, associate professor at the University of California, San Francisco, “we must constantly ask ourselves how the details we’re working on fit into the larger picture. If they don't, we should drop them and move to something else”.

Knowing where we want to go helps us judge the importance of every task we undertake.Too often we believe what accounts for others’ success is some special secret or a lucky break(机遇). But rarely is success so mysterious. Again and again, we see that by doing little things within our grasp well, large rewards follow.

A.δ(t)+cost

B.δ(t)-cost

C.δ(t)+sint

D.δ(t)-sint

A.dismissed

B.excluded

C.rejected

D.discovered

A.need

B.pay

C.cover

D.spend

通过成本效益分析，你认为对冠心病所采取的预防措施中，下列哪一种最好

A．戒烟(COST/QALY＜180美元)

B．控制高血压(COST/QALY≤1700美元)

C．控制血脂水平(COST/QALY≥1700美元)

D．戒烟和控制高血压

E．戒烟和控制血脂水平