Liabilities are classified into current liabilities and non-current liabilities.（)

While teaching， we should keep our clas running smoothly and

A.thoroughly

B.efficiently

C.speedily

D.directly

A．He will reconsider the woman's position later.

B．He will allow the woman to miss class.

C．He should consider lowering the woman's grade.

D．He suggest that the student try to reschedule the operation.

s sTestaaa{ public static void main(String args[ ]) { short S=12； byte b=【 】； //将s变量强制转换成byte类型 System．out．print("b="+b) ； } }

The outstanding (未了的) claims and liabilities (债权和债务) ______ between both parties on the expiry of the validity of the contract shall not be influenced by the expiration of this contract.

A．exists B．existed C．existing D．existence

资产负债表：资产，负债，净值(fundamental balance sheet identity：assets，liabilities，and net worth)

A.A. Seller's liabilities for payment

B.B. L/C is a document transaction

C.C. Buyer's liabilities for payment

D.D. L/C is a cargo transaction

听力原文：M: I can't remember the due date for our final paper.

W: It's the last day of class. The professor said not to wait until the last minute to hand it in.

Q: What did the professor suggest to the students？

(18)

A．That they watch the clock carefully.

B．That they be careful of their handwriting.

C．That they finish their assignment early.

D．That they wait a few minutes after class.

f the contract shall not be influenced by the expiration of this contract．The debtor shall be kept liable until the debtor fully pays up his debts to the creditor.

A.A. L/C is a self-sufficient instrument.

B.B. L/C is a document transaction.

C.C. The issuing bank's liabilities for payment.

D.D. L/C is a cargo transaction.

Marcus Corp.抯 balance sheet as of December 31, 2001 is as follows (in $ millions):

Cash 30 Accounts Payable 15

Accounts Receivable 15 Long-term Debt 30

Inventory 15 Common Stock 45

Property, Plant & Equip.(net) 60 Retained Earnings 30

Total Assets 120 Total Liabilities & Equity 120

Marcus Corp.抯 current ratio is:

A.4.0.

B.3.0.

C.2.0.

D.1.0.