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A diesel engine is similar to a gasoline engine except that the former has no _____.
A.cross-head
B.cylinder
C.connecting rod
D.spark plug
答案
更多“A diesel engine is similar to a gasoline engine except that the former has no _____.A.cros”相关的问题
第1题
Most of the cases were decided in state courts, when the railroads had the climate of the times on their sides. Government supported the railroad industry; the progress railroads represented was not to be slowed down by requiring them often to pay damages to those unlucky enough to be hurt working for them.
Court decisions always went against railroad workers. A Mr. Farwell, an engineer, lost his right hand when a switchman's negligence ran his engine off the track. The court reasoned that since Farwell had taken the job of an engineer voluntarily at good pay, he had accepted the risk. Therefore the accident, though avoidable had the switchman acted carefully, was a "pure accident". In effect a railroad could never be held responsible for injury to one employee caused by the mistake of another.
In one case where a Pennsylvania Railroad worker had started a fire at a warehouse and the fire had spread several blocks, causing widespread damage, a jury found the company responsible for all the damage. But the court overturned the jury's decision because it argued that the railroad's negligence was the immediate cause of damage only to the nearest buildings. Beyond them the connection was too remote to consider.
As the century wore on, public sentiment began to turn against the railroads— against their economic and political power and high fares as well as against their callousness toward individuals.
Which of the following is NOT true in Farwell's case？
A．Farwell was injured because he negligently ran his engine off the track.
B．Farwell would not have been injured if the switchman had been more careful.
C．The court argued that the victim had accepted the risk since he had willingly taken his job.
D．The court decided that the railroad should not be held responsible.
第2题
When you have a full tank of gas, park the car downhill. This will prevent any gas from coming out of the tank. Parking in areas of less or no sunlight helps prevent the gas from steaming that would occur if you parked in the hot sun. Your car will stay cooler, too, and that means less gas consuming work for the air conditioner once the engine is started.
Stay away from wide-track tyres if you want top mileage (汽车耗费1加仑油所行驶的路程) . Narrow-track tyres produce less friction and thus less rolling resistance. The same effect is achieved by adding three to five pounds above recommended pressure to each tyre: while this won't noticeably affect you car's sliding quality, it will increase tyre life and gas mileage.
Check tyre pressure often, especially when the weather turns cold. The difference between winter and summer tyre pressure can be as much as eight pounds. This could cost you two miles per gallon.
The main purpose of the passage is to tell us______.
A．how to drive faster
B．how to drive a car properly
C．how to make a car run smoothly
D．how to make your car consume less gas
第3题
听力原文： Welcome to today's news segment, highlighting business opportunities on the Internet. One such opportunity is a program called Adsense from the major search engine, Google. Basically, Adsense is a simple and easy way for Website owners to place discrete ads on their sites as a means of earning income. You simply insert certain lines of code and then receive a certain percentage of resulting revenue.
What is so nice about this program is that it is very simple and straightforward to implement and maintain. Here are some points you should keep in mind.
First, the program is free to join.
Next, you only have to add a bit of code to each page to display the ads.
Also, Google serves up ads on your pages that are relevant to your site's content. These ads can also enhance the content and substance of your own pages.
Furthermore, you don't have to deal with advertisers since Google manages the entire pro- gram.
Finally, an online log-in area gives you statistics as to the performance of your account.
As you can see, the Adsense program can be beneficial to both sides in allowing advertisers to spread the word about their products and services, while Websites who display the ads can earn money to support their own businesses or interests. Visit the Google Website and read the Terms of Service to learn more about this program and see if Adsense is right for you.
(33)
A．A major search engine.
B．A marketing sales company.
C．A money funding institution.
D．A website owner.
第4题
(a) Kayte operates in the shipping industry and owns vessels for transportation. In June 2014, Kayte acquired Ceemone whose assets were entirely investments in small companies. The small companies each owned and operated one or two shipping vessels. There were no employees in Ceemone or the small companies. At the acquisition date, there were only limited activities related to managing the small companies as most activities were outsourced. All the personnel in Ceemone were employed by a separate management company. The companies owning the vessels had an agreement with the management company concerning assistance with chartering, purchase and sale of vessels and any technical management. The management company used a shipbroker to assist with some of these tasks.
Kayte accounted for the investment in Ceemone as an asset acquisition. The consideration paid and related transaction costs were recognised as the acquisition price of the vessels. Kayte argued that the vessels were only passive investments and that Ceemone did not own a business consisting of processes, since all activities regarding commercial and technical management were outsourced to the management company. As a result, the acquisition was accounted for as if the vessels were acquired on a stand-alone basis.
Additionally, Kayte had borrowed heavily to purchase some vessels and was struggling to meet its debt obligations. Kayte had sold some of these vessels but in some cases, the bank did not wish Kayte to sell the vessel. In these cases, the vessel was transferred to a new entity, in which the bank retained a variable interest based upon the level of the indebtedness. Kayte’s directors felt that the entity was a subsidiary of the bank and are uncertain as to whether they have complied with the requirements of IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements as regards the above transactions. (12 marks)
(b) Kayte’s vessels constitute a material part of its total assets. The economic life of the vessels is estimated to be 30 years, but the useful life of some of the vessels is only 10 years because Kayte’s policy is to sell these vessels when they are 10 years old. Kayte estimated the residual value of these vessels at sale to be half of acquisition cost and this value was assumed to be constant during their useful life. Kayte argued that the estimates of residual value used were conservative in view of an immature market with a high degree of uncertainty and presented documentation which indicated some vessels were being sold for a price considerably above carrying value. Broker valuations of the residual value were considerably higher than those used by Kayte. Kayte argued against broker valuations on the grounds that it would result in greater volatility in reporting.
Kayte keeps some of the vessels for the whole 30 years and these vessels are required to undergo an engine overhaul in dry dock every 10 years to restore their service potential, hence the reason why some of the vessels are sold. The residual value of the vessels kept for 30 years is based upon the steel value of the vessel at the end of its economic life. At the time of purchase, the service potential which will be required to be restored by the engine overhaul is measured based on the cost as if it had been performed at the time of the purchase of the vessel. In the current period, one of the vessels had to have its engine totally replaced after only eight years. Normally, engines last for the 30-year economic life if overhauled every 10 years. Additionally, one type of vessel was having its funnels replaced after 15 years but the funnels had not been depreciated separately. (11 marks)
Required:
Discuss the accounting treatment of the above transactions in the financial statements of Kayte.
Note: The mark allocation is shown against each of the elements above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
第5题
听力原文： When cars first started appearing on the streets of the world, few people took them seriously. They were toys--playthings for grown men who didn't have much to do. No one thought that the automobile would become the world's most popular means of transportation.
When Henry Ford started selling his Model T in 1908, he changed all that. Ford believed that a car should be low-cost transportation that everyone could afford. So he decided to make such a car. First, he wanted a dependable automobile that wouldn't break down easily. Then he wanted a simple engine that almost anyone could fix.
Ford wanted to sell the car at a low price, so he had to make it at a low cost. Thus he made only one model and designed one color--black.
In 1932, the Duesenberg brothers produced a car that many people think it was the most luxurious automobile ever made--the Duesenberg SJ. Every Duesenberg car was custom-made, so each one was different. But it usually weighed about 7,000 pounds and had a very wide wheelbase--150 inches. It also had a 400 horsepower engine that could drive the huge car from zero to 100 miles per hour in 17 seconds.
The inside was very luxurious, too. It had the best silk, leather, silver and wood. A Dusenberg car was definitely expensive but rich people often felt that they had to own one. Unfortunately, the car cost so much to produce that the company lost money. In 1937, after making only 500 of them, the Duesenbergs stopped producing this kind of cars forever.
(33)
A．The two models of cars.
B．The history of car industry.
C．The development of cars in America.
D．The structure of Duesenberg cars.
第6题
A controllable pitch propeller on a diesel driven vessel eliminates the need for
A.friction clutches
B.disconnect clutches
C.reversing gears
D.reduction gears
第7题
如图所示为理想的狄赛尔(Diesel)内燃机循环过程，它由两绝热线AB、CD，等压线BC及等体线DA组成．试证此内燃机的效率为
第8题
“Movement of engine no longer required.” means “______”.
A.Stop Engine
B.No Engine Revolutions
C.Stand-by Engine
D.Finished With Engine
第10题
A.仅仅是Ⅰ
B.仅仅是Ⅱ
C.Ⅰ~Ⅲ
D.Ⅰ+Ⅱ
