海船船员考试
单选题Limitation of liability to a specified sum，or a clause totally exempting the Shipowner from liability if the claim is not made within a given time，cannot（）the Shipowner where the loss is due to unseaworthiness unless clear and express words are used to
题目
avoid
avail
amend
awake
相似问题和答案
第1题：
(b) Assuming that Thai Curry Ltd claims relief for its trading loss against total profits under s.393A ICTA 1988,calculate the company’s corporation tax liability for the year ended 30 September 2005. (10 marks)
第2题：
A、Count()
B、Sum()
C、All()
D、Total()
第3题：
Total project risk can be defined as:
A the sum of the probabilities of project risks events times the sum of consequences of those risks
B the sum of the products of each project risk event times its consequences
C the sum of the consequences of all project risk events
D the sum of the probabilities of all project risk events
E 1 - the sum of the probabilities of all project risk events.
第4题：
计算职称为工程师的所有职工的工资总和，并把计算结果存入内存变量gzh，应该使用命令
A．SUM工资TO gzh FOR职称=“工程师”
B．SUM ON工资TO gzh FOR职称=“工程师”
C．TOTAL ON 资TO gzh FOR职称=“工程师”
D．TOTAL工资TO gzh FOR职称=“工程师”
解析：因为本题需要计算“工程师”的工资总和，因此需要采用命令SUM，然后还需要将结果存入内存变量gzh，因此选项A是正确的答案。
第5题：
Click the Exhibit button and examine the data in the EMPLOYEES table.Examine the subquery:SELECT last_nameFROM employeesWHERE salary IN (SELECT MAX(salary)FROM employeesGROUP BY department_id);Which statement is true?（）
A.The SELECT statement is syntactically accurate.
B.The SELECT statement does not work because there is no HAVING clause.
C.The SELECT statement does not work because the column specified in the GROUP BY clause is not in the SELECT list.
D.The SELECT statement does not work because the GROUP BY clause should be in the main query and not in the subquery.
第6题：
(b) Compute Gloria’s total income tax and national insurance liability for 2006/07. (7 marks)
第7题：
A. The SELECT statement is syntactically accurate.
B. The SELECT statement does not work because there is no HAVING clause.
C. The SELECT statement does not work because the column specified in the GROUP BY clause is not in the SELECT list.
D. The SELECT statement does not work because the GROUP BY clause should be in the main query and not in the subquery.
第8题：
15 Total project risk can be defined as:
A. the sum of the probabilities of project risks events times the sum of consequences of those risks
B. the sum of the products of each project risk event times its consequences
C. the sum of the consequences of all project risk events
D. the sum of the probabilities of all project risk events
E. 1 - the sum of the probabilities of all project risk events
第9题：
On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )
A. Uncollectible accounts expense for the year
B. total of the accounts receivables written-off during the year
C. total estimated uncollectible accounts as of the end of the year
D. sum of all accounts that are past due.
答案：B
解析：题目翻译为：在资产负债表上，坏账准备的金额等于()
A.本年度的坏账费用
B.本年度应收账款冲销总额
C.截至年底估计的坏账总额
D.所有逾期账款的总和。
坏帐准备在资产负债表里没有单独设立科目，是通过应收账款科目来体现的。坏账准备是应收账款的备抵账户，资产负债表中应收账款项目应根据所属各明细科目的期末借方余额合计数减去坏账准备后的金额填列。“坏账准备”科目，核算应收款项的坏账准备计提、转销等情况。企业当期计提的坏账准备应当计入资产减值损失。“坏账准备”科目的贷方登记当期计提的坏账准备金额，借方登记实际发生的坏账损失冲减的坏账准备金额，期末余额一般在贷方，反映企业已计提但尚未转销的坏账准备。坏账准备可按以下公式计算：当期应计提的坏账准备＝当期按应收款项计算应提坏账准备金-（或＋）“坏账准备”科目的借贷方（或借方）余额
第10题：
The total resistance of a parallel circuit is always______.
A.larger than the greatest branch resistance
B.smaller than the lowest branch resistance
C.equal to the sum of the individual branch resistances
D.one-half the sum of the individual branch resistances