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问题 单项选择题

列车在车站通过时发生制动梁脱落，正确的处理方法为立即停车后，（）。

A、立即甩车

B、卸下故障车脱落的制动梁

C、将制动梁用铁线捆紧吊起，拴在转向架上，并按关门车处理。

D、限制运行

答案

参考答案：C

问答题

Required:

(b) Jocatt operates in the energy industry and undertakes complex natural gas trading arrangements, which involve exchanges in resources with other companies in the industry. Jocatt is entering into a long-term contract for the supply of gas and is raising a loan on the strength of this contract. The proceeds of the loan are to be received over the year to 30 November 2011 and are to be repaid over four years to 30 November 2015. Jocatt wishes to report the proceeds as operating cash flow because it is related to a long-term purchase contract. The directors of Jocatt receive extra income if the operating cash flow exceeds a predetermined target for the year and feel that the indirect method is more useful and informative to users of financial statements than the direct method.(i) Comment on the directors’ view that the indirect method of preparing statements of cash flow is more useful and informative to users than the direct method. (7 marks)(ii) Discuss the reasons why the directors may wish to report the loan proceeds as an operating cash flow rather than a financing cash flow and whether there are any ethical implications of adopting this treatment. (6 marks)Professional marks will be awarded in part (b) for the clarity and quality of discussion. (2 marks)
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单项选择题

DTM-452C温度补偿范围是（）

A.-30℃到50℃

B.-35℃到55℃

C.-40℃到55℃
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