单选题Which year is expected to be the hottest year on record? A 2006.B 2007.C 2008.

The figure below shows a record used for recording information about a named? event.Which of the following statement is incorrect? VAR r:record event:array[1..10] of char; place:array[1..20] of record plname:array[1..15] of char; date: array[1..5] of record mo:l..12; day:l..31; year:integer end end end;

A．This is a one-dimensional array of records, also called a table.

B．This is so called record of arrays;

C．The event can occur in up to 20 places and on up to 5 different dates in each place.

D．A reference to r.place[i].date[j].mo will access the month of the jth occurrence, in the ith place, of

That's the hotel ______ last year.

A、which we stayed

B、at which we stayed at

C、where we stayed at

D、where we stayed

A. high as last year

B. high as last year's

C. as high as last year's

D. as high as last year

Schools across China are expected to hire 50,000 college graduates this year as short-term teachers, almost three times the number hired last year, reduce unemployment pressures.

A. help B. to have helped C. to help D. having helped

A was built

B built

C was set up

D had been built

Shoe Co, a shoe manufacturer, has developed a new product called the ‘Smart Shoe’ for children, which has a built-in tracking device. The shoes are expected to have a life cycle of two years, at which point Shoe Co hopes to introduce a new type of Smart Shoe with even more advanced technology. Shoe Co plans to use life cycle costing to work out the total production cost of the Smart Shoe and the total estimated profit for the two-year period.

Shoe Co has spent $5·6m developing the Smart Shoe. The time spent on this development meant that the company missed out on the opportunity of earning an estimated $800,000 contribution from the sale of another product.

The company has applied for and been granted a ten-year patent for the technology, although it must be renewed each year at a cost of $200,000. The costs of the patent application were $500,000, which included $20,000 for the salary costs of Shoe Co’s lawyer, who is a permanent employee of the company and was responsible for preparing the application.

The following information is also available for the next two years:

Shoe Co is still negotiating with marketing companies with regard to its advertising campaign, so is uncertain as to what the total marketing costs will be each year. However, the following information is available as regards the probabilities of the range of costs which are likely to be incurred:

Required:

Applying the principles of life cycle costing, calculate the total expected profit for Shoe Co for the two-year period.

(10 marks)

(c) Calculate the expected corporation tax liability of Dovedale Ltd for the year ending 31 March 2007 on the

assumption that all available reliefs are claimed by Dovedale Ltd but that Hira Ltd will not claim any capital

allowances in that year. (4 marks)