Which of the statement is true about the American president（）

Have you any __________ that you were not there at 9 o\'clock last night？

A. statement B. cause

C. words D. proof

Shown below are the financial statements of Woodbank for its most recent two years:

Statements of profit or loss for the year ended 31 March:

The following information is available:

(i) On 1 January 2014, Woodbank purchased the trading assets and operations of Shaw for $50 million and, on the same date, issued additional 10% loan notes to finance the purchase. Shaw was an unincorporated entity and its results (for three months from 1 January 2014 to 31 March 2014) and net assets (including goodwill not subject to any impairment) are included in Woodbank’s financial statements for the year ended 31 March 2014 .There were no other purchases or sales of non-current assets during the year ended 31 March 2014.

(ii) Extracts of the results (for three months) of the previously separate business of Shaw, which are included in Woodbank’s statement of profit or loss for the year ended 31 March 2014, are:

(iii) The following six ratios have been correctly calculated for Woodbank for the year ended 31 March 2013:

Required:

(a) Calculate for the year ended 31 March 2014:

(i) equivalent ratios (all six) to the above for Woodbank based on its reported figures; and

(ii) equivalent ratios to the first FOUR only for Woodbank excluding the effects of the purchase of Shaw.

Note: Assume the capital employed for Shaw is equal to its purchase price of $50 million. (10 marks)

(b) Assess the comparative financial performance and position of Woodbank for the year ended 31 March 2014. Your answer should refer to the effects of the purchase of Shaw. (15 marks)

On Small Kindness

In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary.

Marks will be awarded for content, organization, grammar and apprapriateness. Failure to follow the above instructions may result in a loss of marks.

Write your composition on ANSWER SHEET FOUR.

A—business card B—confidential information

C—contract D—brochure

E—minutes F—financial statement

G—flow chart H—penalty clause

I—memorandum J—duplicate

K—newsletter L—report on progress

M—registered letter N—visa

O—application P—e-mail

51. ()处罚条款 ()财务报表

52. ()副本 ()电子邮件

53. ()业务通讯 ()申请表

54. ()备忘录 ()流程图

55. ()广告手册 ()会议记录

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B.for which

C.by which

D.to which

A.in which

B.from which

C.of which

D.by which

A．in which

B．from which

C．of which

D．by which

A.which

B.where

C.with which

D.for which