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更多“What is contract？”相关的问题
(71)
A．in which
B．that
C．which
D．on that
JOHN: Have you had a chance to look over the contract？
LORRIE: Yes．I've read it carefully.
JOHN: And do you have any questions？
LORRIE: No．But the contract stipulates that I will teach 22 hours a week．Will you have that many classes for me right away？
JOHN: No, probably not．For the first two weeks you may teach 10 or 15 hours.
LORRIE : But my salary will be 1 100 dollars a month．Will you pay me that much for the first month？ Because, I mean, I won't be working so many hours.
JOHN: I understand．That's why I didn't write the date on the contract．For the first two weeks, we will pay you according to the hours you teach．When you have 22 hours of classes, then the contract will take effect．Is that alright with you？
LORRIE: Oh, so I don't sign the contract today．Is that right？
JOHN: I don't want you to misunderstand, Miss Briggs．We are very serious about hiring you．We want you to teach for us．We usually do contracts this way because it is more convenient.
LORRIE: I can accept that.
JOHN: Good．And your benefits will begin immediately.
LORRIE: Even my health insurance？
JOHN: Yes．We will apply for your health insurance tomorrow．And your free membership in the club starts today if you like.
LORRIE: I have a few questions about the free membership.
JOHN: What would you like to know？
LORRIE : Is my membership the same as paying club members？ I mean, can I get discounts at club hotels？
JOHN: Absolutely．The only difference is in the restaurant and bar vouchers.
LORRIE: What are bar vouchers？
JOHN: Paying club members get around 300 dollars a year in restaurant vouchers．The vouchers can be used in the restaurant or the lounge．But we don't offer vouchers to employees.
LORRIE: But according to the contract, employees get a discount in the restaurant.
JOHN: That's fight．So in a way, it is cheaper for you than for the members．You get more benefits than they do.
LORRIE: So, for now, you want me to keep a copy of the contract．But we won't sign it yet．Is that right？
JOHN: Yes．I've prepared the contract just so that you understand everything, so that you understand the terms.
LORRIE: I understand．And according to the terms on the contract, I am happy to accept this job．I look forward to it.
JOHN: I'm very pleased．We look forward to having you here, Miss Briggs.
The following scenario relates to questions 11–15.
Mighty IT Co provides hardware, software and IT services to small business customers.
Mighty IT Co has developed an accounting software package. The company offers a supply and installation service for $1,000 and a separate two-year technical support service for $500. Alternatively, it also offers a combined goods and services contract which includes both of these elements for $1,200. Payment for the combined contract is due one month after the date of installation.
In December 20X5, Mighty IT Co revalued its corporate headquarters. Prior to the revaluation, the carrying amount of the building was $2m and it was revalued to $2·5m.
Mighty IT Co also revalued a sales office on the same date. The office had been purchased for $500,000 earlier in the year, but subsequent discovery of defects reduced its value to $400,000. No depreciation had been charged on the sales office and any impairment loss is allowable for tax purposes.
Mighty It Co’s income tax rate is 30%.
In accordance with IFRS 15 Revenue from Contracts with Customers, when should Mighty IT Co recognise revenue from the combined goods and services contract？
A.Supply and install: on installation Technical support: over two years
B.Supply and install: when payment is made Technical support: over two years
C.Supply and install: on installation Technical support: on installation
D.Supply and install: when payment is made Technical support: when payment is made
In January 20X6, the accountant at Mighty IT Co produced the company’s draft financial statements for the year ended 31 December 20X5. He then realised that he had omitted to consider deferred tax on development costs. In 20X5, development costs of $200,000 had been incurred and capitalised. Development costs are deductible in full for tax purposes in the year they are incurred. The development is still in process at 31 December 20X5.
What adjustment is required to the income tax expense in Mighty IT Co’s statement of profit or loss for the year ended 31 December 20X5 to account for deferred tax on the development costs？
A.Increase of $200,000
B.Increase of $60,000
C.Decrease of $60,000
D.Decrease of $200,000
For each combined contract sold, what is the amount of revenue which Mighty IT Co should recognise in respect of the supply and installation service in accordance with IFRS 15？A.$700
B.$800
C.$1,000
D.$1,200
In accordance with IAS 12 Income Taxes, what is the impact of the property revaluations on the income tax expense of Mighty IT Co for the year ended 31 December 20X5？
A.Income tax expense increases by $180,000
B.Income tax expense increases by $120,000
C.Income tax expense decreases by $30,000
D.No impact on income tax expense
Mighty IT Co sells a combined contract on 1 January 20X6, the first day of its financial year.
In accordance with IFRS 15, what is the total amount for deferred income which will be reported in Mighty IT Co’s statement of financial position as at 31 December 20X6？
A.$400
B.$250
C.$313
D.$200
请帮忙给出每个问题的正确答案和分析，谢谢！
"Maybe young couples can no longer afford to buy a ready-made house as their parents did," says 40-year-old building instructor Pat Hennin. "But they can still have a home. Like their pioneer ancestors, they can build it themselves, and at less than half the cost of a ready-made house."
The owner-builders came from every occupational group, although surprisingly few are professional building workers. Many take the plunge with little or no experience. "I learned how to build my house from reading books." says John Brown, who built a six-room home for $25,000 in
High Falls, New Jersey. "If you have patience and the carpentry skill to make a bookcase, you can build a house."
An astonishing 50 percent of these owner-builders hammer every nail, lay every pipe, and wire every switch with their own hands. The rest contract for some parts of the task. But even those who just act as contractors and finish the insides of their homes can save from 30 percent to 45 percent of what a ready-made home would cost.
One survey revealed that 60 percent of owner-builders also design their homes. Many others buy commercial house plans for less than $100 or use plans available from the U.S. Department of Agriculture.
What is the main subject of the passage？
A．The cost of having a house built.
B．The American dream of owning a house.
C．A description of owner-builder in America.
D．A comparison between young couples and their parents.
Part C
Directions: Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on ANSWER SHEET II. (10 points)
Do animals have rights.'？ This is how the question is usually put. It sounds like a useful, ground clearing way to start. 46) Actually, it isn't, because it assumes that there is an agreed account of human rights, which is something the world does not have.
On one view of rights, to be sure, it necessarily follows that animals have none. 47) Some philosophers argue that rights exist only within a social contract, as part of an exchange of duties and entitlements. Therefore, animals cannot have rights. The idea of punishing a tiger that kills somebody is absurd, for exactly the same reason, so is the idea that tigers have rights. However, this is only one account, and by no means an uncontested one. It denies rights not only to animals but also to some people—4or instance to infants, the mentally incapable and future generations.
In addition, it is unclear what force a contract can have for people who never consented to it, how do you reply to somebody who says "I don' t like this contract" ？
The point is this: without agreement on the rights of people, arguing about the rights of animals is fruitless. 48 ) It leads the discussion to extremes at the outset: it invites you to think that animals should be treated either with the consider- ation humans extend to other humans, or with no consideration at all. This is a false choice. Better to start with another, more fundamental, question: is the way we treat animals a moral issue at all？
Many deny it. 49) Arguing from the view that humans are different from animals in every relevant respect, extremists of this kind think that animals lie outside the area of moral choice.
Any regard for the suffering of animals is seen as a mistake—a sentimental displacement of feeling that should properly be directed to other humans.
This view which holds that torturing a monkey is morally equivalent to chopping wood, may seem bravely "logical". In fact it is simply shallow: the confused center is right to reject it. The most elementary form. of moral reasoning—the ethical equivalent of learning to crawl—is to weigh others' interests against one's own. This in turn requires sympathy and imagination: without there is no capacity for moral thought. To see an animal in pain is enough, for most, to engage sympathy. 50)When that happens, it is not a mistake: it is mankind' s instinct for moral reasoning in action, an instinct that should be encouraged rather than laughed at.
46.____________________
Market prices may move up or down (or remain the same)in response to a host of factors causing shifts in supply (the whole supply curve) or demand (the whole demand curve) or both together.
Bad weather makes prices go up--not just the prices of agricultural products, but of a great many other goods ranging from steel to nightgowns--because of interruptions in production, breakdowns in transportation, power failures, etc.
Changes in technology cause shifts in supply curves; a more efficient way of making transistors bring down the prices of calculators, computers, radios, television sets, record players, recorders. Increases in the scale of production, as we have seen, often bring down certain production prices.
Shrinking. oil and mineral reserves contract supply, and prices move up. "Diseconomies" resulting from shrinking scales of production, as when the market for handmade pocket books, horse-drawn carriage, grandfather clocks, custom tailoring, and handmade furniture contracts, push up the price of such products not only absolutely, but relatively far above what they were in the old days, when skilled labor was cheaper and more abundant.
With which of the following topics is the author primarily concerned？
A．The effects of climate on the economy.
B．The relation between market prices and technological change.
C．The effect of shifts in supply and demand on market prices.
D．The increasing cost of skilled labor.
I did not get what I wanted when I did not ask for it. We had cubiele(小隔间) offices and window offices. I sat in the cubicles with several male colleagues. One by one they were moved into window offices, while I remained in the cubicles. Several males who were hired after me also went to offices. One in particular told me he was next in line for an office and that it had been part of his negotiations for the job. I guess they thought me content to stay in the cubicles since I did not voice my opinion either way.
It would be nice if we all received automatic pay increases equal to our merit, but "nice" isn't a quality attributed to most organizations. If you feel you deserve a significant raise in pay, you'll probably have to ask for it.
Performance is your best bargaining chip(筹码) when you are seeking a raise. You must be able to demonstrate that you deserve a raise. Timing is also a good bargaining chip. If you can give your boss something he or she needs (a new client or a sizable contract,for example) just before merit pay decisions are being made, you are more likely to get the raise you want.
Use information as a bargaining chip too. Find out what you are worth on the open market. What will someone else pay for your services？
Go into the negotiations prepared to place your chips on the table at the appropriate time and prepared to use communication style. to guide the direction of the interaction.
According to the passage,before taking a job, a person should______.
A．demonstrate his capability
B．give his boss a good impression
C．ask for as much money as he can
D．ask for the salary he hopes to get
