【单选题】
、A, B, C三个元件并联；
A.
0.012
B.
0.328
C.
0.448
D.
0.552

Which of the following is not usually part of the pension formula under a defined benefit plan?
A.
Age at retirement.
B.
Number of years of service.
C.
Seniority at time of retirement.
D.
Compensation level.
Which of the following creates a deferred tax asset?
A.
Installment sales of property
B.
Prepaid expenses
C.
Expense reported on the tax return after the income statement.
D.
Revenue reported on the tax return after the income statement.
Which of the following is NOT an indicator of a finance lease?
A.
Ownership will be transferred at the end of the lease.
B.
There is a bargain purchase option in the lease contract.
C.
Underlying assets can be used without major modifications by anyone.
D.
Lease term is a major part of an underlying asset’s economic life.
The prospective approach usually is required for:
A.
A change in accounting principle.
B.
A change in reporting entity.
C.
A change in estimate.
D.
A correction of an error.
All the following accounts represent shareholders’ Equity except:
A.
Issued Capital.
B.
Retained Earnings.
C.
Accumulated Other Comprehensive Income.
D.
Dividend Payable.
Which of the following statement is NOT correct for the lessee in the finance lease?
A.
Lessee should debit a right-of-use asset and credit a lease liability to record the purchase of assets from the lessor on the commencement date.
B.
Lessee should record the depreciation for the ROU in the subsequent measurement.
C.
Lessee should record the interest accrual for the debt to the lessor and payment of lease liability in the subsequent measurement.
D.
Lessee should record the rental expenses in the subsequent measurement.
Which of the following describes defined benefit pension plans?
A.
They raise few accounting issues for employers.
B.
Retirement benefits depend on how much money has accumulated in an individual's account.
C.
They are simple to construct.
D.
Retirement benefits are based on the plan benefit formula.
Which one of the following is not a typical shareholders right:
A.
Dividend right
B.
Voting right
C.
Management right
D.
Liquidation right
Retrospective restatement usually is not used for a:
A.
Change in accounting estimate.
B.
Change in accounting principle.
C.
Change in entity.
D.
Correction of error.
The key elements of a defined benefit pension plan include each of the following except:The pension expense.
A.
The pension expense.
B.
The plan assets.
C.
Amortized future benefits.
D.
The employer's obligation.
When companies buy back their issued shares,
A.
The buyback price is equal to the issuance price
B.
The shares bought back are treasury shares.
C.
Shareholders’ Equity account balance changes.
D.
It is not paid in cash.
Prior years' financial statements are restated under the:.
A.
Current approach.
B.
Prospective approach.
C.
Retrospective approach.
D.
None of these answer choices are correct.
The accounting for defined contribution pension plans is easy because each year:
A.
The employer records pension expense equal to the amount paid out to retirees.
B.
The employer records pension expense based on an amount provided by the actuary.
C.
The employer records pension expense equal to the annual contribution.
D.
The employer records pension expense based on the earnings of the plan assets.
Which one of the sequence describes a dividend payout?
A.
Announcement date, Ex-dividend date, Payment date
B.
Ex-dividend date, Announcement date, Payment date
C.
Announcement date, Payment date, Ex-dividend date
D.
Announcement date, Record date, Ex-dividend date
Companies should report the cumulative effect of an accounting change in the income statement:
A.
In the quarter in which the change is made.
B.
In the annual financial statements only.
C.
In the first quarter of the fiscal year in which the change is made.
D.
Never
Interest cost will:
A.
Increase the DBO and increase pension expense.
B.
Increase pension expense and reduce plan assets.
C.
Increase the DBO and reduce plan assets.
D.
Increase pension expense and reduce the return on plan assets.
If a company declares a share dividend,
A.
The total number of outstanding shares would remain the same.
B.
The ownership for any shareholder would be diluted.
C.
The Shareholders’ Equity account would remain the same.
D.
It is equivalent to cash dividend.
Which of the following is an example of a change in accounting principle?
A.
A change from FIFO to weighted average.
B.
A change in the estimated useful life of a depreciable asset.
C.
A change in the actuarial life expectancies of employees under a pension plan..
D.
Consolidating a new subsidiary..
A: Was _____ du in München gemacht? B: Ich _____ viel fotografiert.
A.
bist, bin
B.
bist, habe
C.
hast, habe
D.
hast, bin
A: _______ Sie schon einmal in China? B: Ich __________ 1999 in Shanghai.
A.
Sind, bin
B.
Waren, gewesen
C.
Waren, bin
D.
Waren, war
Dein Freund hat bald eine wichtige Prüfung. Du sagst zu ihm: „________________“
A.
Gute Besserung!
B.
Gratuliere!
C.
Schönes Wochenende!
D.
Viel Erfolg!

A.

B.

C.

D.

A.

B.

C.

D.

A.

B.

C.

D.

（ ）是民族的精英、人民的楷模、是共和国的功臣
A.

B.

C.

D.

A.

B.

C.

D.

Which one of the following is not included in the EPS calculation:
A.
Earnings.
B.
Dividend to preferred shareholders.
C.
The number of preferred shares.
D.
The number of ordinary shares.
When calculating basic EPS with share buyback, we
A.
Disregard the shares have have been bough back
B.
Deduct the number of shares bought back with no time adjustment.
C.
Deduct the number of shares bought back for the period they were outstanding.
D.
Deduct the number of shares bought back for the period they were non-outstanding.
Which one of the following items does not have any impact on the diluted EPS?
A.
Option award plans
B.
Convertible preference shares
C.
Convertible bonds
D.
Debt issuance
In the diluted EPS calculation, the order of entry for the possible diluting factors is determined by
A.
The earnings per incremental share, from the lowest to the highest.
B.
The earnings per incremental share, from the highest to the lowest.
C.
The potential increase in the number of ordinary shares, from the lowest to the highest.
D.
The potential increase in the number of ordinary shares, from the highest to the lowest.

A.

B.

C.

D.

A.
V0,V2,V5,V3,V1,V4,V6
B.
V0,V2,V5,V1,V3,V4,V6
C.
V0,V2,V5,V1,V4,V3,V6
D.
V0,V1,V2,V4,V5,V6,V3
The Statue of Liberty stands on Liberty Island in ________.
A.
Washington
B.
New York
C.
New Orleans
D.
New Jersey

A.

B.

C.

D.

Barbie is manufactured by the ________ toy-company Mattel.
A.
English
B.
French
C.
D.
American
An amortization schedule for bonds issued at a premium:
A.
Summarizes the changes in Discount account over time
B.
Should be reported within financial statements.
C.
Is a schedule that reflects the changes in the debt over its term to maturity.
D.
All of these answer choices are correct.
The rate of interest that actually is incurred on a note payable is called the:
A.
Face rate.
B.
Contract rate.
C.
Effective rate.
D.
Stated rate.
A: Gefällt euch München? B: Es _________ uns in München sehr gut.
A.
gefallen
B.
gefällen
C.
gefallt
D.
gefällt

【单选题】The children’s excitement is _____ as Christmas gets nearer.
A.
mounting
B.
escalating
C.
amounting
D.
descending
【单选题】The recession has forced a lot companies to cut down on graduate ( ).
A.
recruitment
B.
enrolment
C.
arrangement
D.
deployment
【单选题】若所有print方法均为static，则其结果输出为
A.
Manager Employee
B.
Person Person
C.
Manager Person
D.
Person Manager
【单选题】A, B独立
A.
0.5
B.
0.6667
C.
0.8333
D.
0.9
【单选题】$\lim_{x\to \frac{\pi }{3}} \, \frac{\sin (x)}{\cos (x)+1}$
A.
$\frac{1}{\sqrt{3}}$
B.
$-\frac{1}{\sqrt{3}}$
C.
$\frac{1}{2}$
D.
$-\frac{1}{2}$
【单选题】Why does the memory becomes smaller and smaller?内存“越来越小”的原因是：
A.
With more and more processes running on one computer, the average memroy size for each process is getting smaller 机器上运行的程序越来越多，平均每个程序使用的内存变小
B.
The real-world applications call for rocketing memory storage 实际应用对存储的需求急剧增长
C.
The silicon used for producing chips is soon running out 用于制造内存芯片的硅资源消耗殆尽
D.
The physical size of memory chips is getting smaller thanks to the advances in technology 随着工艺的进步，内存的体积变小，集成度变高
【单选题】How to engage in other people’s discussion in a seminar when you are not fully prepared?
A.
Follow the lecture closely and look for opportunities to ask relevant questions.
B.
Pretend you’re fully prepared and listen carefully
C.
D.
Record all the lecture and learn it later by yourself
【单选题】$\lim_{x\to 1} \, \frac{x^3-1}{x^4-1}$
A.
$1$
B.
$\frac{3}{4}$
C.
$\frac{4}{3}$
D.
$-1$
【单选题】The baby carrying the DNA of three parents is an experimental specimen, aiming at ______.
A.
having more babies
B.
having babies with genetic modification
C.
eliminating genetic diseases in newborns
D.
innovating in the field of life science
【单选题】B-trees are 树结构上的特点是：
A.
short and chubby, with each node having at most two children矮胖，每个节点至多两个孩子
B.
short and chubby, with each node having potentially many children矮胖，每个节点可有多于两个孩子
C.
tall and slim, with each node having at most two children瘦高，每个节点至多两个孩子
D.
tall and slim, with each node having potentially many children瘦高，每个节点可有多于两个孩子
【单选题】In the Student Research Project part, in which ______ had a deeper discussion on the intriguing topic of “the world’s first baby born with the DNA from 3 parents”.
A.
Alex, Abbas, Alice and Ruohui.
B.
Alex, Abbas, Jiehan and Billy.
C.
Alex, Abbas, Alice and Saba.
D.
Alex, Abbas, Jiehan and Huanrui.
【单选题】B-trees have small height so as to B树的层数少有助于：
A.
reduce the number of I/O operations 减少I/O次数
B.
reduce the time consumption for a single I/O 减少每次I/O的时间
C.
reduce the asymptotic time complexity for seaching 降低查找的渐进时间复杂度
D.
reduce the storage requirement 节省存储空间
【单选题】In the Academic Writing part, Alex discussed with Ruoqi on academic skills, such as ______.
A.
plagiarism, paraphrasing and summarizing
B.
plagiarism, paraphrasing and synthesizing
C.
how to avoid plagiarism, paraphrase and summarize
D.
how to avoid plagiarism, paraphrase and synthesize
【单选题】$\lim_{n\to \infty } \, \frac{\ln (n)}{\ln (3 n)}$
A.
$\frac{1}{3}$
B.
$3$
C.
$1$
D.

【多选题】运动休闲可以（ ）。
A.

B.

C.

D.

E.

【单选题】Through the group discussion between ______ , we figured out the differences between adolescence and adulthood.
A.
Abbas, Zuowan and Jialin
B.
Billy, Xuanhui and Jialin
C.
Abbas, Xuanhui and Jialin
D.
Billy, Xuanhui and Zixiao
【单选题】下面说法正确的是
A.
FileWriter类是Writer类的子类
B.
FileWriter类是OutputStreamWriter类的子类
C.
FileWriter类是FileOutputStream类的子类
D.
Wirter类是OutputStreamWriter类的子类
【单选题】During the conversation between Billy, Yuege and Yunpeng, we took a brief look at ______ .
A.
brain development
B.
C.
human evolution
D.
human degeneration
【单选题】What's the return value for a failed search in a B-tree of order 4?B树查找算法若最终失败，返回值为：
A.
None
B.
NULL
C.
A pointer to the last examined node 指向最后一个所查找节点的指针
D.
A pointer to the root 指向根节点的指针
【单选题】Which of the following is NOT the reason why she does not like to take photos with the camera?
A.
It was easy to break
B.
It was too heavy
C.
it is easy to get stolen
D.
it is too expensive
【单选题】What “eat earth” means?
A.
Having to spend less after spending a lot during the shopping festival.
B.
Living a luxurious life after earning a lot of money.
C.
Having failed to live a modest life.
D.
Living a luxurious life.
【单选题】Popular novels can be adapted and made into ____; ____ and _____.
A.
films; television programs; video games
B.
cartoons; dramas; games
C.
websites; televisions; audio programs
D.
films; cartoons; games
【单选题】下面说法中错误的是
A.
B.
C.
D.
【单选题】What's the 'overflow' for a B-tree?B树的上溢是指：
A.
The property of a B-tree is violated due to removing a key 删除关键码后违反了B树的性质
B.
The property of a B-tree is violated due to inserting a key 插入新的关键码后违反了B树的性质
C.
The property of a B-tree is violated due to a split 分裂后违反了B树的性质
D.
A B-tree becomes too high B树的高度过高
【单选题】设随机变量服从区间（0,2）上的均匀分布，则$Y=X^{2}$在（0,4）上的密度函数为（）
A.
$\frac{1}{3\sqrt{y}}$
B.
$\frac{1}{\sqrt{y}}$
C.
$\frac{1}{2\sqrt{y}}$
D.
$\frac{1}{4\sqrt{y}}$
【单选题】Which consequence follows as a B-tree becomes higher?B树高度的增加一定伴随着：
A.
Each node has a larger number of keys 每个节点所存放的关键码数量增加
B.
Each node has a smaller number of keys 每个节点所存放的关键码数量减少
C.
Splitting to the root 分裂到根
D.
Splitting to the leaves 分裂到叶
【单选题】令$f(x)=\frac{x^{2}}{1+x^{2}}$,则它的不定积分为（）
A.
x-arccotx+c
B.
x-arccosx+c
C.
x-arcsinx+c
D.
x-arctanx+c
【多选题】Gardening is ______.
A.
a great daily exercise
B.
a great way to keep your lawn beautiful
C.
a great way to keep you healthy
D.
landscape painting
【单选题】Choose the most appropriate answer by completing the sentences below or answering the questions.1. Why is Billy a bit disappointed about the film?
A.
The quality of the film is comparable with the novel itself.
B.
The movie is unbelievable, for the plot is not true to the novel.
C.
The stories producers and directors tell are unbelievable.
D.
While adapting the original novels into films, producer exaggerated too much.
【单选题】The differences between the original novel and their adapted film depend on _______, _______ and _______.
A.
writers; actors; audience
B.
writers; actors; producers
C.
directors; actors; audience
D.
directors; producers; audience
【单选题】The underflow of a B-tree happens whenB树的下溢发生于：
A.
the height of the tree decreases B树高度减少
B.
the property of the B-tree is violated due to inserting a key 插入关键码后违反了B树的性质
C.
the property of the B-tree is violated due to deleting a key 删除关键码后违反了B树的性质
D.
inserting a key to a leaf node 在叶节点插入关键码
【单选题】(2)、$P(|X|>1)$的值为
A.
1/2
B.
1/4
C.
1/6
D.
1/8
【单选题】The height of a B-tree decreases only whenB树高度的减少只会发生于
A.
merging two children of the root 根节点的两个孩子合并
B.
removing the root 根节点被删除
C.
rotating the root 根节点发生旋转
D.
there are multiple keys in the root 根节点有多个关键码