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听力原文：M: Good news! The current price of land we bought last year has increased greatly. How about reporting it in the profit and loss account?
W: Wait a minute. According to the Prudence Concept, if the market price is higher than the cost, the higher amount is ignored in the accounts.
Q: Why can't they record the gains right now?
(16)
A．Because of the prudence concept.
B．Because of the materiality concept.
C．Because of the matching principle.
D．Because of the Dual Aspects Concept.
参考答案
更多 “ 听力原文：M: Good news! The current price of land we bought last year has increased greatly. How about reporting it in the profit and loss account?W: Wait a minute. According to the Prudence Concept, if the market price is higher than the cost, the higher amount is ignored in the accounts.Q: Why can't they record the gains right now?(16)A．Because of the prudence concept.B．Because of the materiality concept.C．Because of the matching principle.D．Because of the Dual Aspects Concept. ” 相关考题
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The price of this TV set is much higher than ____________of other TV sets.
A.thisB.thatC.theseD.those
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18 Which of the following statements about accounting ratios and their interpretation are correct?1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.A 2 and 3 onlyB 1 and 3 onlyC 1 and 2 onlyD All three statements are correct
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3 The managers of Daylon plc are reviewing the company’s investment portfolio. About 15% of the portfolio is represented by a holding of 5,550,000 ordinary shares of Mondglobe plc. The managers are concerned about the effect on portfolio value if the price of Mondglobe’s shares should fall, and are considering selling the shares. Daylon’s investment bank has suggested that the risk of Mondglobe’s shares falling by more than 5% from their current value could be protected against by buying an over the counter option. The investment bank is prepared to sell an appropriate six month option to Daylon for ￡250,000.Other information:(i) The current market price of Mondglobe’s ordinary shares is 360 pence.(ii) The annual volatility (variance) of Mondglobe’s shares for the last year was 169%.(iii) The risk free rate is 4% per year.(iv) No dividend is expected to be paid by Mondglobe during the next six months.Required:(a) Evaluate whether or not the price at which the investment bank is willing to sell the option is a fair price.(10 marks)
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The grain output is ______this year than that of last year.A. higher 5 percentB. 5 percent more higherC. more 5 percent higherD. 5 percent higher
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听力原文： A certificate of deposit (CD) is a time deposit with a bank. Time deposits may not be withdrawn on demand like a check account. CDs are generally issued by commercial banks but they can be bought through brokerages. They bear a specific maturity date that usually lasts from 3 months to 5 years, a specified interest rate, and can be issued in any denomination, very similar to bonds. CDs offer a slightly higher yield than T-Bills because of the slightly higher default risk for a bank, but overall the likeliness of a large bank going broke is pretty slim. Of course, the amount of interest you earn depends on a number of factors such as the current interest rate environment, how much money you invest, the length of time, and your specific bank.24. What is a CD?25.Which of the followings generally issue CDs?26.How long does a specific maturity usually last?27.Why do CDs pay higher return to investors than T-bills?(24)A．A term deposit that can be drawn at any time.B．A time deposit with a bank.C．A current deposit.D．A cheek account.
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听力原文：The rate of interest on savings accounts is usually a little lower than that on deposit accounts.(5)A．There is a higher rate of interest on deposit account.B．There is a higher rate of interest on savings account.C．The rate of interest on deposit accounts is always much higher than that on savings accounts.D．The rate of interest on deposit accounts is usually much lower than that on savings accounts.
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听力原文：M: CDs can be traded in the money market at any time. They are more flexible than fixed-term deposits.W: That's right. So banks usually offer slightly lower interest rates on them.Q: Which of the following has a higher rate?(13)A．CDs.B．Demand deposits.C．Fixed-term deposits.D．Building societies deposits.
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短文理解听力原文： The Tokyo stock market responded calmly yesterday to the collapse of two Japanese financial institutions, with prices finishing higher on strength in high-tech issues. The US dollar fell back against the Japanese yen.The dollar started higher in Tokyo amid concern about the collapse of the nation's largest credit union and Hyogo Bank, a regional bank based in Kobe. It reached 99.40 yen at one point, its highest level since 99.45 yen on February 8.At late afternoon, the dollar was traded at 97.46 yen, down 1.32 yen from late Wednesday in Tokyo and also sharply below its overnight New York level of 99.01 yen. The US currency ranged in Tokyo between 96.82 yen and 99.40 yen. Meanwhile, share price rose as higher future prices and rising high-tech issues supported the whole market. Export-related high-tech stocks have gained significantly, supported by the stronger dollar.21. How did the Tokyo stock market respond to the collapse of two Japanese financial institutions?22.What was the price of the dollar against Japanese yen at late afternoon?23.What kind of stocks has risen in the Tokyo stock market?(21)A．With little concern.B．With calm.C．With great interest.D．With confusion.
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听力原文：Theoretically, the forward price for a currency can be identical with the spot price. However, it in practice is almost always either higher or lower than the spot price.(6)A．The forward price for a currency is always the same with the spot price.B．The forward price for a currency is always different from the spot price.C．Theoretically, the forward price is almost always either higher or lower than the spot price.D．Theoretically, the forward price for a currency is always the same with the spot price.
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If the market price of the financial instrument concerned should be higher on the delivery date than the price agreed in the financial future contract ______ will make a profit.A．the sellerB．the buyerC．the brokerD．the dealer
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We are interested in your “Red Flower” Brand Varnish, but regret to say that your price is about 8% higher than that of other suppliers for similar quality products.(英译中)
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C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price(ii) The maximum price which should be paid for an additional kg of material B is $2(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price(iv) The maximum price which should be paid for an additional kg of material B is $2·80Which of the above statements is/are correct?A.(ii) onlyB.(ii) and (iii)C.(i) onlyD.(i) and (iv)
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Since June last year the yuan has appreciated 7% against the dollar.The rise in China's relative costs has been even greater given its higher inflation rate.With stimulative fiscal and monetary policy bolstering domestic demand.China's current-account su
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第三篇Oil and EconomyCould the bad old days of economic decline be about to return?Since OPEC agreed to supplycuts in March,the price of crude oil has jumped to almost $26 a barrel,up from less than$10 last December. This near-tripling of oil prices calls up scary memories of the 1973 oil shock,when prices quadrupled,and 1979一1980,when they also almost tripled.Both previous shocks resulted in double-digit inflation and global economic decline.So where are the headlines warning of gloom and doom this time?The oil price was given another push up this week when Iraq suspended oil exports.Strengthening economic growth,at the same time as winter grips the northern hemisphere,could push the price higher still in the short term.Yet there are good reasons to expect the economic consequences now to be less severe than in the l970s.In most countries the cost of crude oil now accounts for a smaller share of the price of petrol than it did in the l970s.In Europe,taxes account for up to four-fifths of the retail price,so even quite big changes in the price of crude have a more muted effect on pump prices than in the past.Rich economies are also less dependent on oil than they were,and so less sensitive to swings in the oil price.Energy conservation,a shift to other fuels and a decline in the importance of heavy, energy-intensive industries have reduced oil consumption.Software,consultancy and mobile telephones use far less oil than steel or car production.For each dollar of GDP(inconstant prices)in rich economies now use nearly 50%less oil than in 1973.The OECD estimates in its latest Economic Outlook that,if oil prices averaged $22 a barrel for a full year,compared with$13 in 1998,this would increase the oil import bill in rich economies by only 0.25％～0.5%of GDP.That is less than one-quarter of the income loss in 1974 or 1980. On the other hand,oil-importing emerging economies一to which heavy industry has shifted一have become more energy-intensive,and so could be more seriously squeezed.One more reason not to lose sleep over the rise in oil prices is that,unlike the rises in the 1970s,it has not occurred against the background of general commodity-price inflation and global excess demand.A sizable portion of the world is only just emerging from economic decline.The Economist's commodity price index is broadly unchanging from a year ago.In 1973 commodity prices jumped by 70%,and in 1979 by almost 30%.It can be inferred from the text that the retail price of petrol will go up dramatically if_______.A:price of crude risesB:commodity prices riseC:consumption risesD:oil taxes rise
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第三篇Oil and EconomyCould the bad old days of economic decline be about to return?Since OPEC agreed to supplycuts in March,the price of crude oil has jumped to almost $26 a barrel,up from less than$10 last December. This near-tripling of oil prices calls up scary memories of the 1973 oil shock,when prices quadrupled,and 1979一1980,when they also almost tripled.Both previous shocks resulted in double-digit inflation and global economic decline.So where are the headlines warning of gloom and doom this time?The oil price was given another push up this week when Iraq suspended oil exports.Strengthening economic growth,at the same time as winter grips the northern hemisphere,could push the price higher still in the short term.Yet there are good reasons to expect the economic consequences now to be less severe than in the l970s.In most countries the cost of crude oil now accounts for a smaller share of the price of petrol than it did in the l970s.In Europe,taxes account for up to four-fifths of the retail price,so even quite big changes in the price of crude have a more muted effect on pump prices than in the past.Rich economies are also less dependent on oil than they were,and so less sensitive to swings in the oil price.Energy conservation,a shift to other fuels and a decline in the importance of heavy, energy-intensive industries have reduced oil consumption.Software,consultancy and mobile telephones use far less oil than steel or car production.For each dollar of GDP(inconstant prices)in rich economies now use nearly 50%less oil than in 1973.The OECD estimates in its latest Economic Outlook that,if oil prices averaged $22 a barrel for a full year,compared with$13 in 1998,this would increase the oil import bill in rich economies by only 0.25％～0.5%of GDP.That is less than one-quarter of the income loss in 1974 or 1980. On the other hand,oil-importing emerging economies一to which heavy industry has shifted一have become more energy-intensive,and so could be more seriously squeezed.One more reason not to lose sleep over the rise in oil prices is that,unlike the rises in the 1970s,it has not occurred against the background of general commodity-price inflation and global excess demand.A sizable portion of the world is only just emerging from economic decline.The Economist's commodity price index is broadly unchanging from a year ago.In 1973 commodity prices jumped by 70%,and in 1979 by almost 30%.We can draw a conclusion from the text that_______.A:oil-price shocks are less shocking nowB:inflation seems irrelevant to oil-price shocksC:energy conservation can keep down the oil pricesD:the price rise of crude leads to the shrinking of heavy industry
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第三篇Oil and EconomyCould the bad old days of economic decline be about to return?Since OPEC agreed to supplycuts in March,the price of crude oil has jumped to almost $26 a barrel,up from less than$10 last December. This near-tripling of oil prices calls up scary memories of the 1973 oil shock,when prices quadrupled,and 1979一1980,when they also almost tripled.Both previous shocks resulted in double-digit inflation and global economic decline.So where are the headlines warning of gloom and doom this time?The oil price was given another push up this week when Iraq suspended oil exports.Strengthening economic growth,at the same time as winter grips the northern hemisphere,could push the price higher still in the short term.Yet there are good reasons to expect the economic consequences now to be less severe than in the l970s.In most countries the cost of crude oil now accounts for a smaller share of the price of petrol than it did in the l970s.In Europe,taxes account for up to four-fifths of the retail price,so even quite big changes in the price of crude have a more muted effect on pump prices than in the past.Rich economies are also less dependent on oil than they were,and so less sensitive to swings in the oil price.Energy conservation,a shift to other fuels and a decline in the importance of heavy, energy-intensive industries have reduced oil consumption.Software,consultancy and mobile telephones use far less oil than steel or car production.For each dollar of GDP(inconstant prices)in rich economies now use nearly 50%less oil than in 1973.The OECD estimates in its latest Economic Outlook that,if oil prices averaged $22 a barrel for a full year,compared with$13 in 1998,this would increase the oil import bill in rich economies by only 0.25％～0.5%of GDP.That is less than one-quarter of the income loss in 1974 or 1980. On the other hand,oil-importing emerging economies一to which heavy industry has shifted一have become more energy-intensive,and so could be more seriously squeezed.One more reason not to lose sleep over the rise in oil prices is that,unlike the rises in the 1970s,it has not occurred against the background of general commodity-price inflation and global excess demand.A sizable portion of the world is only just emerging from economic decline.The Economist's commodity price index is broadly unchanging from a year ago.In 1973 commodity prices jumped by 70%,and in 1979 by almost 30%.From the text we can see that the writer seems_______.A:optimistic B:sensitiveC:gloomy D:scared
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第三篇Oil and EconomyCould the bad old days of economic decline be about to return?Since OPEC agreed to supplycuts in March,the price of crude oil has jumped to almost $26 a barrel,up from less than$10 last December. This near-tripling of oil prices calls up scary memories of the 1973 oil shock,when prices quadrupled,and 1979一1980,when they also almost tripled.Both previous shocks resulted in double-digit inflation and global economic decline.So where are the headlines warning of gloom and doom this time?The oil price was given another push up this week when Iraq suspended oil exports.Strengthening economic growth,at the same time as winter grips the northern hemisphere,could push the price higher still in the short term.Yet there are good reasons to expect the economic consequences now to be less severe than in the l970s.In most countries the cost of crude oil now accounts for a smaller share of the price of petrol than it did in the l970s.In Europe,taxes account for up to four-fifths of the retail price,so even quite big changes in the price of crude have a more muted effect on pump prices than in the past.Rich economies are also less dependent on oil than they were,and so less sensitive to swings in the oil price.Energy conservation,a shift to other fuels and a decline in the importance of heavy, energy-intensive industries have reduced oil consumption.Software,consultancy and mobile telephones use far less oil than steel or car production.For each dollar of GDP(inconstant prices)in rich economies now use nearly 50%less oil than in 1973.The OECD estimates in its latest Economic Outlook that,if oil prices averaged $22 a barrel for a full year,compared with$13 in 1998,this would increase the oil import bill in rich economies by only 0.25％～0.5%of GDP.That is less than one-quarter of the income loss in 1974 or 1980. On the other hand,oil-importing emerging economies一to which heavy industry has shifted一have become more energy-intensive,and so could be more seriously squeezed.One more reason not to lose sleep over the rise in oil prices is that,unlike the rises in the 1970s,it has not occurred against the background of general commodity-price inflation and global excess demand.A sizable portion of the world is only just emerging from economic decline.The Economist's commodity price index is broadly unchanging from a year ago.In 1973 commodity prices jumped by 70%,and in 1979 by almost 30%.The main reason for the latest rise of oil price is_______.A:global inflationB:reduction in supplyC:fast growth in economyD:Iraq's suspension of exports
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Text 4 A US drug company has increased the price of an acne cream by more than 3,900%to$9,561 in less than 18 months in the latest example of drug"price cheating",which has enraged the American public and become a central topic of debate in the presidential election campaign.Novum Pharma,a recently formed privately held Chicago-based company,bought the rights to drug Aloquin in May 2015.The 60g cream,which contains two cheap ingredients,was sold by its previous owner,Primus Pharmaceuticals,for$241.50.Nowm almost immediately increased the price by l,100%,and hiked the price higher still in January 2016.Figures seen by the Financial 77mes show the company increased the price a third time last week to take the cost to$9,561.So-called"price cheating",in which companies buy the rights to older drugs and then vastly increase their cost,has provoked outrage across the country and led to calls for reform of the US healthcare system.Earlier this month,Hillary Clinton claimed"It's time to move beyond talking about these price hikes and start acting to address them.AlI Americans deserve full access to the medications they need-without being burdened by excessive,unjustified costs."Clinton said she would change the law to allow the"emergency importation"of safe altemative treatments from abroad.Aloquin contains two cheap active ingredients:a decades-old antibiotic,iodoquinol,and an extract from the aloe vera plant.Iodoquinol can be bought for as little as$30 a tube and aloe vera cream costs a few dollars.The drug is labelled as"possibly effective",as the US Food and Drug Administration has stated that there is only limited evidence that the drug is effective.Novum has also drastically increased the price of its other two skin creams,Alcortin A and Novacort.The drugs are prescription only,with the cost being mostly covered by health insurance or government assistance.In instances when the full cost of the treatment isn't covered by insurance,Novum provides coupons to reduce the proportion that patients have to pay,while collecting the rest from the health plan.The company,which is privately held and does not publish figures on sales or profits,did not reply to requests for comment.A spokesman told the public that the firm was founded by"a group oflike-minded investors who believe in the firm's focus ofproviding therapeutic innovations that are affordable for patients".
The other two skin creams by Novum——A.are labelled ineffective by FDA
B.can only be prescribed by doctors
C.are covered by the govemment and hospitals
D.are discounted for poor people
考题
Text 4 A US drug company has increased the price of an acne cream by more than 3,900%to$9,561 in less than 18 months in the latest example of drug"price cheating",which has enraged the American public and become a central topic of debate in the presidential election campaign.Novum Pharma,a recently formed privately held Chicago-based company,bought the rights to drug Aloquin in May 2015.The 60g cream,which contains two cheap ingredients,was sold by its previous owner,Primus Pharmaceuticals,for$241.50.Nowm almost immediately increased the price by l,100%,and hiked the price higher still in January 2016.Figures seen by the Financial 77mes show the company increased the price a third time last week to take the cost to$9,561.So-called"price cheating",in which companies buy the rights to older drugs and then vastly increase their cost,has provoked outrage across the country and led to calls for reform of the US healthcare system.Earlier this month,Hillary Clinton claimed"It's time to move beyond talking about these price hikes and start acting to address them.AlI Americans deserve full access to the medications they need-without being burdened by excessive,unjustified costs."Clinton said she would change the law to allow the"emergency importation"of safe altemative treatments from abroad.Aloquin contains two cheap active ingredients:a decades-old antibiotic,iodoquinol,and an extract from the aloe vera plant.Iodoquinol can be bought for as little as$30 a tube and aloe vera cream costs a few dollars.The drug is labelled as"possibly effective",as the US Food and Drug Administration has stated that there is only limited evidence that the drug is effective.Novum has also drastically increased the price of its other two skin creams,Alcortin A and Novacort.The drugs are prescription only,with the cost being mostly covered by health insurance or government assistance.In instances when the full cost of the treatment isn't covered by insurance,Novum provides coupons to reduce the proportion that patients have to pay,while collecting the rest from the health plan.The company,which is privately held and does not publish figures on sales or profits,did not reply to requests for comment.A spokesman told the public that the firm was founded by"a group oflike-minded investors who believe in the firm's focus ofproviding therapeutic innovations that are affordable for patients".
The price of the Aloquin is considered as cheating for____.A.the price has been raised for many times
B.patients cannot get access to medicines they need
C.the increase ofthe price has been dramatic
D.the drug is not effective at all
考题
Text 4 A US drug company has increased the price of an acne cream by more than 3,900%to$9,561 in less than 18 months in the latest example of drug"price cheating",which has enraged the American public and become a central topic of debate in the presidential election campaign.Novum Pharma,a recently formed privately held Chicago-based company,bought the rights to drug Aloquin in May 2015.The 60g cream,which contains two cheap ingredients,was sold by its previous owner,Primus Pharmaceuticals,for$241.50.Nowm almost immediately increased the price by l,100%,and hiked the price higher still in January 2016.Figures seen by the Financial 77mes show the company increased the price a third time last week to take the cost to$9,561.So-called"price cheating",in which companies buy the rights to older drugs and then vastly increase their cost,has provoked outrage across the country and led to calls for reform of the US healthcare system.Earlier this month,Hillary Clinton claimed"It's time to move beyond talking about these price hikes and start acting to address them.AlI Americans deserve full access to the medications they need-without being burdened by excessive,unjustified costs."Clinton said she would change the law to allow the"emergency importation"of safe altemative treatments from abroad.Aloquin contains two cheap active ingredients:a decades-old antibiotic,iodoquinol,and an extract from the aloe vera plant.Iodoquinol can be bought for as little as$30 a tube and aloe vera cream costs a few dollars.The drug is labelled as"possibly effective",as the US Food and Drug Administration has stated that there is only limited evidence that the drug is effective.Novum has also drastically increased the price of its other two skin creams,Alcortin A and Novacort.The drugs are prescription only,with the cost being mostly covered by health insurance or government assistance.In instances when the full cost of the treatment isn't covered by insurance,Novum provides coupons to reduce the proportion that patients have to pay,while collecting the rest from the health plan.The company,which is privately held and does not publish figures on sales or profits,did not reply to requests for comment.A spokesman told the public that the firm was founded by"a group oflike-minded investors who believe in the firm's focus ofproviding therapeutic innovations that are affordable for patients".The quotation of Clinton indicates that——A.emergency alternative drugs should be imported
B.Americans should decide the price of medicines
C.we should know the address ofthe medicine companies
D.prices ofAmerican drugs are too high to afford
考题
Text 4 A US drug company has increased the price of an acne cream by more than 3,900%to$9,561 in less than 18 months in the latest example of drug"price cheating",which has enraged the American public and become a central topic of debate in the presidential election campaign.Novum Pharma,a recently formed privately held Chicago-based company,bought the rights to drug Aloquin in May 2015.The 60g cream,which contains two cheap ingredients,was sold by its previous owner,Primus Pharmaceuticals,for$241.50.Nowm almost immediately increased the price by l,100%,and hiked the price higher still in January 2016.Figures seen by the Financial 77mes show the company increased the price a third time last week to take the cost to$9,561.So-called"price cheating",in which companies buy the rights to older drugs and then vastly increase their cost,has provoked outrage across the country and led to calls for reform of the US healthcare system.Earlier this month,Hillary Clinton claimed"It's time to move beyond talking about these price hikes and start acting to address them.AlI Americans deserve full access to the medications they need-without being burdened by excessive,unjustified costs."Clinton said she would change the law to allow the"emergency importation"of safe altemative treatments from abroad.Aloquin contains two cheap active ingredients:a decades-old antibiotic,iodoquinol,and an extract from the aloe vera plant.Iodoquinol can be bought for as little as$30 a tube and aloe vera cream costs a few dollars.The drug is labelled as"possibly effective",as the US Food and Drug Administration has stated that there is only limited evidence that the drug is effective.Novum has also drastically increased the price of its other two skin creams,Alcortin A and Novacort.The drugs are prescription only,with the cost being mostly covered by health insurance or government assistance.In instances when the full cost of the treatment isn't covered by insurance,Novum provides coupons to reduce the proportion that patients have to pay,while collecting the rest from the health plan.The company,which is privately held and does not publish figures on sales or profits,did not reply to requests for comment.A spokesman told the public that the firm was founded by"a group oflike-minded investors who believe in the firm's focus ofproviding therapeutic innovations that are affordable for patients".According to the first two paragraphs,Novum Pharma——A.has been founded for many years
B.created new drugs for Americans
C.received public hatred for high price
D.sold the right of drug in low price
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单选题_____ our great surprise, our company has made much more profit than we expected last year.A
ForB
InC
WithD
To
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单选题The Owners to take over and pay all fuel remaining in the Vessel’s bunkers on re-delivery at current price at the port of redelivery，or at the nearest main bunkering port，if the bunker price at the port of redelivery is not available. This indicates that the Owners are to take over and pay the remaining bunkers（）.A
at current price at the nearest main bunkering portB
at current price at the port of redelivery if it is not available to obtain the current price at the nearest main bunkering portC
at current price at the nearest main bunkering port if it is cheaper than that at the port of redeliveryD
at current price at the port of redelivery if it is obtainable，even the price is higher at the nearest main bunkering port
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单选题Tom: Hi, Ken. How’s it going? Ken: OK. How are things with you? Tom: Not too bad. In fact, pretty good. Did I tell you that I got a new job? Ken: No. you didn’t. Tom: ______ I heard about a job opening in another company. I applied and had an interview. Three days later someone called to tell me that I got it. Ken: ______ How do you like the job? Tom: I like it. The salary’s a bit higher than on my last job and the benefits are very good.A
You know that I was in the hospital yesterday. I’m glad to see you.B
I was temporarily employed last year. ; It’s natural to hear that.C
I got a promotion last week. ; How lucky you are!D
Well, I was laid off last month. ; That’s good news.
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单选题According to the experiment, the towels with the “Fair and Square” label_____.A
sold better at a higher priceB
became more popular at a lower priceC
were more competitive even with an increased priceD
were thought to be of higher quality even with a lower price
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