网友您好， 请在下方输入框内输入要搜索的题目：
题目内容
（请给出正确答案）
单选题
It is the only entrance（）the harbor for vessels of moderate draught.
A
to
B
for
C
on
D
over
参考答案
参考解析
解析：
暂无解析
更多 “单选题It is the only entrance（）the harbor for vessels of moderate draught.A toB forC onD over” 相关考题
考题
Nanjing Harbor, with an annual capacity of 20 million tons, is China's largest river harbor.()
考题
Student: How long can I have these books?Librarian: This one is on the three-hour-loan; you may have it for only three hours ______.A: The others are due in 30 days, on February 3.B: You may have it longer if you like.C: Drop the books into the RETURN boxes by the library entrance.D: The fine for overdue books is 5 dollars an hour.
考题
On which vessels is GMDSS required?______.A.All vessels capable of international voyagesB.Vessels operating outside of the range of VHF coastal radio stationsC.SOLAS Convention ships of 300 gross tonnage or moreD.Coastal vessels of less than 300 gross tons
考题
(a) Kayte operates in the shipping industry and owns vessels for transportation. In June 2014, Kayte acquired Ceemone whose assets were entirely investments in small companies. The small companies each owned and operated one or two shipping vessels. There were no employees in Ceemone or the small companies. At the acquisition date, there were only limited activities related to managing the small companies as most activities were outsourced. All the personnel in Ceemone were employed by a separate management company. The companies owning the vessels had an agreement with the management company concerning assistance with chartering, purchase and sale of vessels and any technical management. The management company used a shipbroker to assist with some of these tasks.Kayte accounted for the investment in Ceemone as an asset acquisition. The consideration paid and related transaction costs were recognised as the acquisition price of the vessels. Kayte argued that the vessels were only passive investments and that Ceemone did not own a business consisting of processes, since all activities regarding commercial and technical management were outsourced to the management company. As a result, the acquisition was accounted for as if the vessels were acquired on a stand-alone basis.Additionally, Kayte had borrowed heavily to purchase some vessels and was struggling to meet its debt obligations. Kayte had sold some of these vessels but in some cases, the bank did not wish Kayte to sell the vessel. In these cases, the vessel was transferred to a new entity, in which the bank retained a variable interest based upon the level of the indebtedness. Kayte’s directors felt that the entity was a subsidiary of the bank and are uncertain as to whether they have complied with the requirements of IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements as regards the above transactions. (12 marks)(b) Kayte’s vessels constitute a material part of its total assets. The economic life of the vessels is estimated to be 30 years, but the useful life of some of the vessels is only 10 years because Kayte’s policy is to sell these vessels when they are 10 years old. Kayte estimated the residual value of these vessels at sale to be half of acquisition cost and this value was assumed to be constant during their useful life. Kayte argued that the estimates of residual value used were conservative in view of an immature market with a high degree of uncertainty and presented documentation which indicated some vessels were being sold for a price considerably above carrying value. Broker valuations of the residual value were considerably higher than those used by Kayte. Kayte argued against broker valuations on the grounds that it would result in greater volatility in reporting.Kayte keeps some of the vessels for the whole 30 years and these vessels are required to undergo an engine overhaul in dry dock every 10 years to restore their service potential, hence the reason why some of the vessels are sold. The residual value of the vessels kept for 30 years is based upon the steel value of the vessel at the end of its economic life. At the time of purchase, the service potential which will be required to be restored by the engine overhaul is measured based on the cost as if it had been performed at the time of the purchase of the vessel. In the current period, one of the vessels had to have its engine totally replaced after only eight years. Normally, engines last for the 30-year economic life if overhauled every 10 years. Additionally, one type of vessel was having its funnels replaced after 15 years but the funnels had not been depreciated separately. (11 marks)Required:Discuss the accounting treatment of the above transactions in the financial statements of Kayte.Note: The mark allocation is shown against each of the elements above.Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
考题
There shall be two principal ______ through the harbor for the passage of vessels of over 60 tons burden．A.straitsB.channelsC.canalsD.roadsteads
考题
Which statement is TRUE concerning the ventilation of engine and fuel tank compartments on uninspected towing vessels using fuel with a flash point of 100°F?A.There shall be at least 3 ventilator ducts open to the atmosphereB.At least one exhaust duct shall extend from the open atmosphere to the lower portion of the bilgeC.At least one intake duct shall extend from the open atmosphere to the lower portion of the bilgeD.Only vessels using fuel with a flash point above 110°F need ventilate engine and fuel compartments
考题
The following conditions，except ______，require that vessels be towed through the entire Canal．A.vessels without mechanical motive powerB.vessels with disabled machinery or bad steeringC.vessels with dangerous cargoes on boardD.vessels liable to become unmanageable for any other reason
考题
A vessel approaching a narrow channel shall _____.A.avoid crossing the channel if it impedes another vessel navigating in the channelB.not overtake any vessels within the channelC.keep as close as possible to the edge of the channel on her port sideD.anchor only in the middle of the channel
考题
MODERATE WAVES, TAKING A MORE PRONOUNCED LONG FORM;MANY WHITE HORSES ARE FORMED. This sea condition is likely to be termed ______.A.near galeB.moderate breezeC.fresh breezeD.strong breeze
考题
单选题A flashing red light displayed at a single lock means that the lock（）.A
is ready to use but vessels must stand clearB
is ready to use and vessels may approachC
cannot be made ready immediately and vessels shall stand clearD
cannot be made ready immediately but vessels may approach
考题
单选题Vessels should maintain a sharp lookout，especially during December through March，when navigating the right whale’s only known calving grounds which lie off the coasts of（）.A
Nova ScotiaB
Maine and MassachusettsC
Georgia and NE FloridaD
California and Mexico
考题
单选题A flashing green light displayed at a single lock means that the lock is（）.A
ready for entranceB
ready for entrance，but gates cannot be closed completelyC
being made ready for entranceD
not ready for entrance
考题
单选题Vessels shall be deemed to be in sight of one another only when one（）from the other.A
can be observed visuallyB
can be observed by radarC
can be located on the radarD
can be heard
考题
单选题Two vessels are in an overtaking situation.Which of the lights on the overtaken vessel will the overtaking vessel see（）.A
Two masthead lightsB
One masthead light and a sidelightC
Both sidelightsD
Stern light only
考题
单选题For GMDSS，which statement concerning a compulsory vessel is FALSE?（）A
A conditional or partial exemption may be granted，in exceptional circumstances，for a single voyage outside the sea area for which the vessel is equippedB
Once a compulsory vessel's GMDSS station has been fitted and inspected，the station must be inspected only once every five yearsC
All passenger vessels and all cargo vessels that are 300 Gross Tons or larger must complyD
Compulsory vessels must carry at least two licensed GMDSS Radio Operators
考题
单选题Fire protection regulations apply to those towing vessels（）.A
used only for pollution responseB
owned and operated by the US governmentC
used only within a barge fleeting areaD
used only on inland waters
考题
单选题A vessel approaching a narrow channel shall（）.A
avoid crossing the channel if it impedes another vessel navigating in the channelB
not overtake any vessels within the channelC
keep as close as possible to the edge of the channel on her port sideD
anchor only in the middle of the channel
考题
单选题On January 20, 1778 Captain James Cook took his two vessels into a small harbor on the island of Kauai.A
assistants B
ships C
vehicles D
guns
考题
单选题Several merchant ships are arriving at the scene of a distress incident. One of the them must assume the duties of the Coordinator Surface Search (CSS). Which of the following statements is TRUE?（）.A
CSS duties are always assumed by passenger vessels，dry cargo vessels，or tankers in that order of precedenceB
The CSS must be established by mutual agreement between the ships concernedC
A tanker should never be assigned CSS duties unless only tankers are presentD
The first vessel to arrive at the distress incident is designated as the CSS
考题
单选题Some vessels are equipped with a water lubricated stern robeWhen at sea, operating under normal conditions, the water service valve from the ships saltwater system to the bearing should be （）.A
closed, and no leakage permitted across the shaft packingB
closed, and only slight leakage permitted across the shaft packingC
open, and no leakage permitted across the shaft packingD
open, and only slight leakage permitted across the shaft packing
考题
单选题You intend to overtake a vessel in a narrow channel.As you approach the other vessel’s stern（）A
you will gain speedB
both vessels will gain speedC
the vessels will drift togetherD
the vessels will drift apart
考题
单选题Radar reflectors are required for（）.A
all fishing vessels over 39 feet in lengthB
sail-propelled fishing vesselsC
all fishing vessels of less than 200 GTD
wooden hull fishing vessels with a poor radar echo
考题
单选题Which statement is TRUE concerning a vessel equipped with operational radar?（）.A
She must use this equipment to obtain early warning of risk of collisionB
The use of a radar excuses a vessel from the need of a look-outC
The radar equipment is only required to be used in restricted visibilityD
The safe speed of such a vessel will likely be greater than that of vessels without radar
考题
单选题You are under sail and overtaking a tug and tow.Which action is correct（）.A
The power-driven tug must maneuver to avoid collisionB
You must maneuver to avoid the tug and towC
You must maneuver to avoid collision only if the tug is to leeward and the wind is on your port sideD
Both vessels are required to maneuver to avoid collision
热门标签
最新试卷