GMAT
单选题Under SEC guidelines, a company in this situation is required either to submit revised financial statements or that they withdraw their plans for a public stock offering.A that they withdraw their plansB to withdraw its plansC that it withdraw planning
题目
that they withdraw their plans
to withdraw its plans
that it withdraw planning
to have been withdrawn from their plans
it should withdraw its plans
相似问题和答案
第1题：
3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax
provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting
standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based
Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and
the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that
date including the opening provision at 1 November 2003.
Required:
(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred
taxation under IAS12 ‘Income Taxes’. (5 marks)
(a) (i) IAS12 ‘Income Taxes’ adopts a balance sheet approach to accounting for deferred taxation. The IAS adopts a full
provision approach to accounting for deferred taxation. It is assumed that the recovery of all assets and the settlement
of all liabilities have tax consequences and that these consequences can be estimated reliably and are unavoidable.
IFRS recognition criteria are generally different from those embodied in tax law, and thus ‘temporary’ differences will
arise which represent the difference between the carrying amount of an asset and liability and its basis for taxation
purposes (tax base). The principle is that a company will settle its liabilities and recover its assets over time and at that
point the tax consequences will crystallise.
Thus a change in an accounting standard will often affect the carrying value of an asset or liability which in turn will
affect the amount of the temporary difference between the carrying value and the tax base. This in turn will affect the
amount of the deferred taxation provision which is the tax rate multiplied by the amount of the temporary differences(assuming a net liability for deferred tax.)
第2题：
What is the best explanation to the underline phrase "to secure the smooth withdrawal of ships"?
A.To withdraw a ship mid make it in a safe condition
B.To secure the life of a ship and recycle it
C.To break a wreck
D.To finish the service of a ship and break it without other problems
第3题：
Which of the following results are Win/Win conflict resolution?
A . compromising
B . forcing
C . problem solving
D . smoothly
E . withdraw
第4题：
A right to withdraw a vessel ______ the service of the Charterers failing the punctual and regular payment of the hire cannot be defeated by later tender of the hire．
A.in
B.before
C.from
D.against
第5题：
如下所示的序列图中( )表示返回消息，Accunt类必须实现的方法有( )。
A.tansID
B.balance
C.withdraw
D.deposit
A.start()
B.checkBalance()和withdraw()
C.deposit()
D.checkBalance()、withdraw()和deposit()
第6题：
Why do the depository institutions have the fractional reserve banking?
A．Because they can keep a large amount of deposits from their depositors in the form. of reserves.
B．Because most of their depositors would withdraw their deposits.
C．Because only a small fraction of their depositors would deposit money during a day or week.
D．Because they can meet the need of withdrawing of their depositors and make investments in other financial assets.
解析：文章第一段提到Depository institutions...week to withdraw their deposits。存款准备金是指金融机构为保证客户提取存款和资金清算需要而准备的在中央银行的存款。存款机构能这样做是因为存款者在不定的时间内会提取存款。只有D选项的意思是与题意相符。
第7题：
解释图5—3中用例u3和用例Withdraw、Deposit等四个用例之间的关系及其内涵。
Transaction是一个抽象泛化用例，具有其他事务类型共有的属性和行为，每个具体的事务类型继承它，并实现适合自己的特定的操作。 解析：问题1：识别参与者时，考查和系统交互的人员和外部系统。本题中，与系统交互的人员包括客户(Customer)和银行操作员(()perator)，与本模拟系统交互的外部系统包括银行系统(Sank)。考查用例时，通过判断哪一个特定参与者发起或者触发了与系统的哪些交互，来识别用例并建立和参与者之间的关联。考查用例之间的关系时，-include；(包含)定义了用例之问的包含关系，用于一个用例包含另一个用例的行为的建模；如果可以从一个用例的执行中，在需要时转向执行另一个用例，执行完返回之前的用例继续执行，用例间即存在<<extend>>关系。
问题2：序列图是场景的图形化表示，描述了以时间顺序组织的对象之间的交互活动。构造序列图时遵循如下指导原则：确定顺序图的范围，描述这个用例场景或一个步骤；绘制参与者和接口类，如果范围包括这些内容的话；沿左手边列出用例步骤：对控制器类及必须在顺序中协作的每个实体类，基于它拥有的属性或已经分配给它的行为绘制框；为持续类和系统类绘制框；绘制所需消息，并把每条消息指到将实现响应消息的责任的类上；添加活动条指示每个对象实例的生命期；为清晰起见，添加所需的返回消息；如果需要，为循环、可选步骤和替代步骤等添加框架。
问题3：用例之间的继承关系表示子类型“是一种”父类型。其中父类型通常是一个抽象泛化用例，具有子类型共有的属性和行为，每个具体的子类型继承它，并实现适合自己的特定的操作。本题中Transaction、Withdraw和Deposit等四个用例之间的关系即为继承关系，Transaction即是一个抽象泛化用例，具有其他事务类型共有的属性和行为，每个具体的事务类型继承它，并实现适合自己的特定的操作。
第8题：
46 Which of the following results are Win/Win conflict resolution?
A. compromising
B. forcing
C. problem solving
D. smoothly
E. withdraw
第9题：
According to the text, which of the following statements is TRUE? （ ）
[A] Wal-Mart was forced to withdraw its investment from Germany.
[B] Wal-Mart operates very well in South Korea.
[C] Wal-Mart has wholly-owned operations in China and Canada.
[D] Wal-Mart made its new company logo known in 2009.
第10题：
B:return
C:dismiss
D:withdraw