[单项选择]Coleman Corporation’s unadjusted trial balance at the end of 2007 reflected compensation expense of $ 90 million. The trial balance did not include the following: Because of the holidays, no salary accrual was made for the last week of the year. Salaries for the last week totaled $ 3.5 million and were paid on January 4, 2008. Employee bonuses for 2007 totaled $ 5 million. The bonuses were paid on January 31,2008. Ignoring payroll taxes, what is Coleman’ s adjusted compensation expense for the year ended 2007 and what impact will the adjustment have on Coleman’ s 2007 current ratio Compensation expense Current ratio（）①A. $ 98.5 million Decrease ②B. $ 98.5 million No effect ③C. $ 94.5 million Decrease
A. ①
B. ②
C. ③

[单项选择]

A.COLEMAN’S As was widely reported, we closely examined the possibility of merging with a food-distribution business during the year. However, whilst the strategic rationale for combination was sound, it became clear that it would not be in our shareholders’ best interests to proceed with the deal, with its risk of increasing debt. Instead, we intend to concentrate on our core activity. Nevertheless, the market within which we operate is fiercely competitive, and the advent of new entrants is creating market conditions in which continued earnings growth will become increasingly challenging.
B.SHERIFF This is a momentous period for the pharmaceutical industry. Against the background of scientific and economic change, we are seeing inevitable further consolidation of what remains one of the most fragmented of the great global industries. Sheriff will not shrink from participating in this process if circumstances necessitate such action in the interests of future
A. A
B. B
C. C
D. D
E. E

[填空题]balance

[单项选择]A. the income statement B. the balance sheet
C. the financial statement D. the statement of cash flow

[单项选择]How to balance the government’s budget without raising taxes is a（）problem.
A. tough
B. raw
C. rough
D. worn

[填空题]Snow and ice can balance Earth’s climate by ______, but the never-ending melting of snow and ice, could cause land and oceans to switch from ______to ______ surfaces.

[填空题]Water pollution can’t affect nature’s balance in oceans, lakes and rivers.

[简答题]balance sheet

[判断题]

Mozart’s music lacks a balance that Bach displays in his own work.

[填空题]Nature’s ways of maintaining the balance are simple and easily understood.