海船船员考试
单选题The （） of the semi-built method of the construction crankshaft is that by making the two webs and crankpin from a single forging the grain flow in the steel follows the web round into the crankpin and back down the other web.A advantagesB disadvantages
题目
advantages
disadvantages
power advantages
power disadvantages
参考答案和解析
相似问题和答案
第1题：
_____ that they eventually reduce the amount of labor needed on construction sites by 90 percent.
A:So clever are the construction robots
B:Such construction robots are clever
C:So clever the construction robots are
D:Such clever construction robots are
第2题：
method condensed preparation method
condensedpreparationmethod：浓配法,全部药物加入部分溶剂中配成浓溶液,加热或冷藏后过滤,稀释至所需浓度。
第3题：
Which order of steps is followed in carrying out the project?
A. Assessment－Prototype－Design－Construction.
B. Assessment－Design－Prototype－Construction.
C. Design－Assessment－Prototype－Construction.
D. Design－Prototype－Assessment－Construction.
第4题：
B.paradigmatic relation
C.endocentric construction
D.exocentric construction
第5题：
The use of liners in riveted construction is eliminated by using ______.
A.lapped construction
B.strapped construction
C.joggled construction
D.belted construction
第6题：
A.class B implements A{ int method1(){} int method2(){} }
B.class B { int method1(int i){} int method2(int j){} }
C.class B implements A{ int method1(int i){} int method2(int j){} }
D.class B extends A{ int method1(int i){} int method2(int j){} }
第7题：
The bridge is ________ construction.
A、in
B、with
C、under
D、during
第8题：
(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to its
accounting for construction contracts. (6 marks)
(c) Specific inquiries – accounting for construction contracts
Tutorial note: This answer is illustrative of the types of inquiry that should be made. Other relevant answer points will be
awarded similar credit. For each full mark to be earned an inquiry should address the specifics of Robson (e.g. that its
accounting policies are ‘generally less prudent’). The identification of asset overstatement/liability understatement may
reduce the purchase price offered by Prescott.
■ Are any constructions being undertaken without signed contracts?
Tutorial note: Any expenditure on constructions without contracts (e.g. of a speculative nature, perhaps to keep the
workforce employed) must be accounted for under IAS ‘Inventories’; revenue cannot be recognised nor profit taken.
■ Is full provision made for future losses foreseen on loss-making contracts?
Tutorial note: The information in the brief is that ‘provisions are made’. The level of provision is not indicated and
could be less than full.
■ Which contracts started during the year are likely to be/have been identified as loss-making (for which no provision has
yet been made)?
Tutorial note: Profits and losses are only determined by contract at each financial year end.
■ What are management’s assumptions and judgments on the likely future outcome on the Sarwar contract (and other
actual and contingent liabilities)?
Tutorial note: Robson would be imprudent if it underestimates the probability of an unfavourable outcome (or
overestimates the likelihood of successful recourse).
■ What claims history has Robson experienced? (What proportion of contracts have been subject to claims? What
proportion of claims brought have been successful? How have they been settled? Under insurance? Out-of-court
settlement?) How effective are the penalty clauses? (Is Robson having to pay penalties for overrunning on contracts?)
■ What are the actual useful lives of assets used in construction? What level of losses are made on disposal?
Tutorial note: If such assets are depreciated over useful lives that are estimated to be too long, depreciation costs
incurred to date (and estimated depreciation to be included in costs to completion) will be understated. This will result
in too much profit/too little loss being calculated on contracts.
■ What is the cause of losses on contracts? For example, if due to theft of building supplies Robson’s management is not
exercising sufficient control over the company’s assets.
第9题：
B.well
C.fine
D.far
第10题：
B.coordinate endocentric construction
C.subordinate exocentric construction
D.coordinate exocentric construction