首页 > 建设工程> 注册冶金工程师
题目内容 (请给出正确答案)
[单选题]

During the current year, Schmidt Corporation has operating income of $75,000 and a net capital loss of $25, 000.What is Schmidt's taxable income.()

A.$0

B.$50,000

C.$72,000

D.$75,000

E.$90,000

查看答案
答案
收藏
如果结果不匹配,请 联系老师 获取答案
您可能会需要:
您的账号:,可能还需要:
您的账号:
发送账号密码至手机
发送
安装优题宝APP,拍照搜题省时又省心!
更多“During the current year, Schmi…”相关的问题
第1题
Valmont owns 98% of the stock of Barnes Corporation, a manufacturer. During the curre
nt year, Barnes has operating income of $64,000, interest income of $10,000 from investments, and passive losses from investments in limited partnerships of $20,000. Barnes Corporation pays $12,000 in dividends. What is Barnes' taxable income for the current year?()

A.$34,000

B.$48,600

C.$54,000

D.$62,000

E.$74,000

点击查看答案
第2题
During the adolescence, the development of political ideology becomes apparent in the indi
vidual: ideology here is defined as the presence of roughly consistent attitudes, more or less organized in reference to a more encompassing set of general principles. As such, political ideology is dim or absent at the beginning of adolescence. Its acquisition by the adolescent, in even the most modest sense, requires the acquisition of relatively sophisticated cognitive skills; the ability to manage abstractness, to synthesize and generalize, to imagine the future. These are accompanied by a steady advance in the ability to understand principles.

The child's rapid acquisition of political knowledge also promotes the growth of political ideology during adolescence. By knowledge I mean more than the dull "facts" such as the composition of country government, that the child is exposed to in the conventional ninth-grade school course. Nor do I mean only information on current political realities. These are facts of knowledge, but they are less critical than the adolescent's absorption of a feeling for those many unspoken assumptions about the political system that comprise the common ground of understanding, for example, what the state can "appropriately" demand of its citizens, and vice versa, or the "proper" relationship of government to subsidiary social institutions, such as the schools and churches. Thus, political knowledge is the awareness of social assumptions and relationships as well as of objective facts. Much of the naivete that characterizes the younger adolescent's grasp of politics stems not from an ignorance of "facts" but from an incomplete comprehension of the common conventions of the system, of which is and not customarily done, and of how and why it is or is not done.

Yet I do not want to over-emphasize the significance of increased political knowledge in forming adolescent ideology, Over the years I have become progressively disenchanted about the centrality of such knowledge and have come to believe that much current work in political socialization, by relying too heavily on its apparent acquisition, has been misled about the tempo of political understanding in adolescence. Just as young children can count numbers in series without grasping the principle of ordination, young adolescents may have in their heads many random hits of political information without a secure understanding of those concepts that would give order and meaning to the information.

Children's minds pick up bits and pieces of data, but until the adolescent has grasped the encompassing function that concepts and principles provide, the data remain fragmented, random, disordered.

The author's primary purpose in the text is to ______.

A.clarify the kinds of understanding an adolescent must have in order to develop a political ideology

B.dispute the theory that a political ideology can be acquired during adolescence

C.explain why adolescents are generally uninterested in political arguments

D.suggest various means of encouraging adolescents to develop personal political ideologies

点击查看答案
第3题
Investment in the public sector, such as electricity, irrigation, public services and tran
sport (excluding vehicles, ships and planes) increased by about 10%, although the emphasis moved to the transport and away from the other sectors mentioned. Trade and services recorded a 16% to 17% investment growth, including a 30% increase in investment in business premises. Industrial investment is estimate to have risen by 8%. Although the share of agriculture in total gross investment in the economy continued to decline, investment grew by 9% in absolute terms, largely spurred on by a 23% expansion of investment in agricultural equipment. Housing construction had 12% more invested in it in 1964, not so much owing to increased demand, as to fears of new taxes and limitation of building.

Total consumption in real terms rose by close on 11% during 1964, and per capital personal consumption by under 7%, as in 1963. The undesirable trend towards a rapid rise in consumption, evident in previous years, remained unaltered. Since at current prices consumption rose by 16% and disposable income by 13%, there was evidently a fall in the rate of saving in the private sector of the economy. Once again consumption patterns indicated a swift advance in the standard of living. Expenditure on food declined in significance, although consumption of fruit increased. Spending on furniture and household equipment, health, education and recreation continued to increase. The greatest proof of altered living standards was the rapid expansion of expenditure on transport (including private cars) and personal services of all kinds, which occurred during 1964. The progressive wealth of large sectors of the public was demonstrated by the changing composition of durable goods purchased. Saturation(饱和) point was rapidly being approached for items such as the first household radio, gas cookers, and electric refrigerators, whereas increasing purchases of automobiles and television sets Were registered.

The author thinks that the trend towards a rapid rise in consumption was "undesirable" because______.

A.people saved less

B.people were wealthy

C.people consumed less

D.expenditures on luxuries in creased

点击查看答案
第4题
From childhood to old age, we all use language as a means of broadening our knowledge of o
urselves and the world about us. When humans first【C1】______, they were like newborn children, unable to use this【C2】______tool. Yet once language developed, the possibilities for mankind's future【C3】______and cultural growth increased.

Many linguists believe that evolution is【C4】______for our ability to produce and use language. They【C5】______that our highly evolved brain provides us【C6】______an innate language ability not found in lower【C7】______. Proponents of this innateness theory say that our【C8】______for language is inborn, but that language itself develops gradually,【C9】______a function of the growth of the brain during childhood. Therefore there are critical【C10】______times for language development.

Current【C11】______of innateness theory are mixed; however, evidence supporting the existence of some innate abilities is undeniable.【C12】______, more and more schools are discovering that foreign languages are best taught in【C13】______grades. Young children often can learn several languages by being【C14】______to them, while adults have a much harder time learning another language once the【C15】______of their first language have become firmly fixed.

【C16】______some aspects of language are undeniably innate, language does not develop automatically in a vacuum. Children who have been【C17】______from other human beings do not possess language. This demonstrates that【C18】______with other human beings is necessary for proper language development. Some linguists believe that this is even more basic to human language【C19】______than any innate capacities. These theorists view language as imitative, learned behavior.【C20】______, children learn language from their parents by imitating them. Parents gradually shape their child's language skills by positively reinforcing precise imitations and negatively reinforcing imprecise ones.

【C1】

A.generated

B.evolved

C.born

D.originated

点击查看答案
第5题
1 NB Candidates are advised to read all of the information including that contained in tab
les 1, 2 and 3 before

attempting this question.

Quicklink Ltd operates in the distribution and haulage industry and has achieved significant growth since its formation

in 1997. Its main activities comprise the door-to-door delivery of mail, parcels and industrial machinery.

The information contained in notes (i–vii) below relates to Quicklink Ltd in respect of the year ended 31 May

2005 and changes planned in the year ending 31 May 2006.

(i) Contracted clients were charged at the following rates during the year ended 31 May 2005: Mail £6 per delivery,

Parcels £10 per delivery and Machinery £200 per delivery.

(ii) Rates for non-contract clients during each of the years ended 31 May 2005 and year ending 31 May 2006,

were/are based upon the contracted client rates per delivery plus an additional percentage fee per delivery

charged to non-contract clients as follows:

Activity Additional Fee

Mail 40%

Parcel 20%

Machinery 50%

(iii) On 1 June 2003, Quicklink Ltd entered into a fixed price contract for the provision of fuel for its delivery vehicles

for the three-year period ending 31 May 2006. For the year ending 31 May 2006 fuel costs will be as follows:

(a) £0·10 per kilometre in respect of the delivery of mail and parcels

(b) £0·50 per kilometre in respect of the delivery of industrial machinery.

Each vehicle owned by Quicklink Ltd is in use for 340 days per annum.

(iv) Employee salaries were paid throughout the year ended 31 May 2005 at a rate of £26,400 per employee, per

annum.

(v) Sundry operating costs (excluding fuel and salaries) of Quicklink Ltd amounted to £3,000,000 during the year

ended 31 May 2005.

(vi) The board of directors expect that for the year ending 31 May 2006 the following will apply:

(a) contract rates of Quicklink Ltd business will increase by 5%

(b) sales volumes are expected to remain at the same level as in the year ended 31 May 2005

(c) salaries and other operating expenses will increase by 4%.

(vii) The board of directors agreed to purchase Celer Transport, an unincorporated business, which was founded in

December 2001. The purchase took effect on 1 June 2005. Celer Transport has main activities comprising the

delivery of mail, parcels and processed food. The managing director of Quicklink Ltd has expressed his view that

‘the acquisition of the Celer Transport business would constitute a good strategic move even though it is expected

to make a loss of £50,000 during the year ending 31 May 2006’.

The information contained in notes (viii–xii) below relates to the business of Celer Transport in respect of the year

ending 31 May 2006:

(viii) A distinctive competence of the Celer Transport business relates to its success in winning contracts with major

food producers. Each contract is for a fixed term of three years and all contracts were renewed on 1 June 2005.

Contract values per annum are as follows:

Number of contracts Value per contract (£)

4 225,000

6 150,000

9 100,000

(ix) (1) The sales volume of mail and parcel deliveries to Celer Transport clients is expected to increase by 10% per

annum with effect from 1 June 2005. It is intended to use the client billing rates of Quicklink Ltd that were

in application during the year ended 31 May 2005 as the basis of charging for mail and parcel deliveries to

Celer Transport clients during the year ending 31 May 2006. This is due to the fact that Quicklink Ltd had

higher client billing rates than Celer Transport and the board of directors recognised that it would have been

difficult to adopt company-wide billing rates with effect from 1 June 2005.

(2) During the year ended 31 May 2005 the billing rates of Celer Transport in respect of contract and noncontract

mail and parcel deliveries were 90% of the level of the rates charged by Quicklink Ltd.

(x) Fuel requirements for the Celer Transport business activities are forecast to cost £0·12 per kilometre for mail and

parcel deliveries and £0·60 per kilometre for deliveries of processed food. The fuel required for Celer Transport

business during the year ending 31 May 2006 cannot be provided under the current agreement entered into by

Quicklink Ltd as detailed in note (iii). Each Celer Transport vehicle is in use for 340 days per annum.

(xi) All Celer Transport employees will be paid on the same basis as Quicklink Ltd employees.

(xii) Sundry operating costs (excluding fuel and salaries) of the Celer Transport business will amount to £1,990,340.

Required:

(a) Prepare, in columnar format, the budgeted profit and loss accounts for the year ending 31 May 2006 of:

(i) Quicklink Ltd;

(ii) Celer Transport; and

(iii) The combined entity. (16 marks)

点击查看答案
第6题
Liabilities that are required to be paid within a year are classified as current liab
点击查看答案
第7题
用户基于Current区数据只能创建一个Planned区来完成配置任务。()
点击查看答案
第8题
潜在效率%和相应的人头数级=(= current H/C - "ideal H/C" / current H/C)当前人头数级- 理想人头/当前人头数()
点击查看答案
第9题
我们知道,一般情况下,从内存中删除当前对象选择“文件”(File)>“拭除”(Erase)>“当前”(Current)。()
点击查看答案
第10题
The Supreme Court's recent decision allowing regional interstate banks has done away with
one restriction in America's banking operation, although many others still remain. Although the ruling does not apply to very large money-center banks, it is a move in a liberalizing direction that could in the end push Congress into framing a sensible legal and regulatory system that allows banks to plan their future beyond the next court case.

The restrictive laws that the courts are interpreting are mainly a legacy(遗赠物) of the bank failures of the 1930's. The current high rate of bank failure--higher than at any time since the Great Depression--has made legislators 'afraid to remove the restrictions. While their legislative timidity is understandable, it is also mistaken. One reason so many American banks are getting into trouble is precisely that the old restrictions make it hard for them to build a domestic base large and strong enough to support their activities in today's telecommunicating round-the-clock, around-the-world financial markets.

In trying to escape from these restrictions, banks are taking enormous, and what should be unnecessary, risks. For instance, would a large bank be buying small, failed savings banks at inflated prices if federal law and states regulations permitted that bank to explain instead through the acquisition of financially healthy banks in the region? Of coupe not. The solution is clear. American banks will be sounder when they are not geographically limited.

The house of Representative's banking committee has shown part of the way forward by recommending common-sensible, though limited, legislation for a five-year transition to nationwide banking. This would give regional banks time to group together to form. counterweights to the big moneycenter banks. Without this breathing space the big money-center banks might soon extend across the country to develop. But any such legislation should be regarded as only a way station on the road towards a complete examination of American's suitable banking legislation.

The restrictive banking laws of the 130's are still on the book because______.

A.the bank failures of the 1930's were caused by restrictive courts

B.banking has not changed during the past 50 years

C.legislators believe banking problems similar to those of the Depression still exist today

D.the banking system is too restrictive, but no alternatives have been suggested

点击查看答案
退出 登录/注册
发送账号至手机
密码将被重置
获取验证码
发送
温馨提示
该问题答案仅针对搜题卡用户开放,请点击购买搜题卡。
马上购买搜题卡
我已购买搜题卡, 登录账号 继续查看答案
重置密码
确认修改