Under the guidance of Grammar－Translation Method, the teacher uses the ____ language

Under the guidance of Grammar-Translation Method, the teacher uses the ____ language of the students as the main medium of instruction in the classroom.

A.native

B. second

C. foreign

D. accent

“就业指导”的英文怎么说（）

引导，指导（）

（) provides guidance for the development and improvement of capabilities for introducing new and changed service into supported environment.
A、Service strategy
B、Service transition
C、Service design
D、Service operation

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The following trial balance relates to Xtol at 31 March 2014:The following notes are relev
The following trial balance relates to Xtol at 31 March 2014:

The following notes are relevant:
(i) Revenue includes an amount of $20 million for cash sales made through Xtol’s retail outlets during the year on behalf of Francais. Xtol, acting as agent, is entitled to a commission of 10% of the selling price of these goods. By 31 March 2014, Xtol had remitted to Francais $15 million (of the $20 million sales) and recorded this amount in cost of sales.
(ii) Plant and equipment is depreciated at 12？% per annum on the reducing balance basis. All amortisation/depreciation of non-current assets is charged to cost of sales.
(iii) On 1 August 2013, Xtol made a fully subscribed rights issue of equity share capital based on two new shares at 60 cents each for every five shares held. The market price of Xtol’s shares before the issue was $1·02 each. The issue has been fully recorded in the trial balance figures.
(iv) On 1 April 2013, Xtol issued a 5% $50 million convertible loan note at par. Interest is payable annually in arrears on 31 March each year. The loan note is redeemable at par or convertible into equity shares at the option of the loan note holders on 31 March 2016.
The interest on an equivalent loan note without the conversion rights would be 8% per annum. The present values of $1 receivable at the end of each year, based on discount rates of 5% and 8%, are:

(v) An equity dividend of 4 cents per share was paid on 30 May 2013 and, after the rights issue, a further dividend of 2 cents per share was paid on 30 November 2013.
(vi) The balance on current tax represents the under/over provision of the tax liability for the year ended 31 March 2013. A provision of $28 million is required for current tax for the year ended 31 March 2014 and at this date the deferred tax liability was assessed at $8·3 million.
Required:
(a) Prepare the statement of profit or loss for Xtol for the year ended 31 March 2014.
(b) Prepare the statement of changes in equity for Xtol for the year ended 31 March 2014.
(c) Prepare the statement of financial position for Xtol as at 31 March 2014.
(d) Calculate the basic earnings per share (EPS) for Xtol for the year ended 31 March 2014.
Note: Answers and workings (for parts (a) to (c)) should be presented to the nearest $1,000; notes to the financial statements are not required.
The following mark allocation is provided as guidance for this question:
(a) 8 marks
(b) 6 marks
(c) 8 marks
(d) 3 marks


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心理辅导（psychological guidance)起源于20世纪初的职业指导运动，目前已演变成一个包括 （)、 心理咨询、心理健康教育、升学就业指导等诸多服务领域于一体的概念。

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According to the author, by interacting with people who study liberal arts, engineering students can____.
A．balance engineering and the liberal arts
B．receive guidance in their careers
C．become noble idealists
D．broaden their horizons

此题为多项选择题。请帮忙给出正确答案和分析，谢谢！

During daylight hours, birds __________A. fly aimlesslyB. rely on landmarksC. rely on the
During daylight hours, birds __________
A. fly aimlessly
B. rely on landmarks
C. rely on the sun for guidance
D. are more likely to get lost


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The following trial balance relates to Highwood at 31 March 2011:The following notes are r
The following trial balance relates to Highwood at 31 March 2011:

The following notes are relevant:
(i) An equity dividend of 5 cents per share was paid in November 2010 and charged to retained earnings.
(ii) The 8% $30 million convertible loan note was issued on 1 April 2010 at par. Interest is payable annually in arrears on 31 March each year. The loan note is redeemable at par on 31 March 2013 or convertible into equity shares at the option of the loan note holders on the basis of 30 equity shares for each $100 of loan note. Highwood’s finance director has calculated that to issue an equivalent loan note without the conversion rights it would have to pay an interest rate of 10% per annum to attract investors.
The present value of $1 receivable at the end of each year, based on discount rates of 8% and 10% are:

(iii) Non-current assets:
On 1 April 2010 Highwood decided for the first time to value its freehold property at its current value. A qualified property valuer reported that the market value of the freehold property on this date was $80 million, of which $30 million related to the land. At this date the remaining estimated life of the property was 20 years. Highwood does not make a transfer to retained earnings in respect of excess depreciation on the revaluation of its assets.
Plant is depreciated at 20% per annum on the reducing balance method.
All depreciation of non-current assets is charged to cost of sales.
(iv) The balance on current tax represents the under/over provision of the tax liability for the year ended 31 March 2010. The required provision for income tax for the year ended 31 March 2011 is $19·4 million. The difference between the carrying amounts of the net assets of Highwood (including the revaluation of the property in note (iii) above) and their (lower) tax base at 31 March 2011 is $27 million. Highwood’s rate of income tax is 25%.
(v) The inventory of Highwood was not counted until 4 April 2011 due to operational reasons. At this date its value at cost was $36 million and this figure has been used in the cost of sales calculation above. Between the year end of 31 March 2011 and 4 April 2011, Highwood received a delivery of goods at a cost of $2·7 million and made sales of $7·8 million at a mark-up on cost of 30%. Neither the goods delivered nor the sales made in this period were included in Highwood’s purchases (as part of cost of sales) or revenue in the above trial balance.
(vi) On 31 March 2011 Highwood factored (sold) trade receivables with a book value of $10 million to Easyfinance. Highwood received an immediate payment of $8·7 million and will pay Easyfinance 2% per month on any uncollected balances. Any of the factored receivables outstanding after six months will be refunded to Easyfinance. Highwood has derecognised the receivables and charged $1·3 million to administrative expenses. If Highwood had not factored these receivables it would have made an allowance of $600,000 against them.
Required:
(i) Prepare the statement of comprehensive income for Highwood for the year ended 31 March 2011;
(ii) Prepare the statement of changes in equity for Highwood for the year ended 31 March 2011;
(iii) Prepare the statement of financial position of Highwood as at 31 March 2011.
Note: your answers and workings should be presented to the nearest $1,000; notes to the financial statements are not required.
The following mark allocation is provided as guidance for this question:
(i) 11 marks
(ii) 4 marks
(iii) 10 marks


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Thewomanredcoatisourteacher（）

Copying files under Linux is similar ______ copying files under DOS.A、withB、toC、in
Copying files under Linux is similar ______ copying files under DOS.
A、with
B、to
C、in