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【单选题】
In a tropical cyclone，in the Northern Hemisphere，a vessel hove to with the wind shifting counterclockwise is（）.A.
ahead of the storm center
B.
in the dangerous semicircle
C.
in the navigable semicircle
D.
directly in the approach path of the storm
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【单选题】He spoke not only more correctly, but also more easily.
A.
Not only do he speak more correctly, but also more easily.
B.
Not only did he speak more easily, but also more correctly.
C.
Not only did he speak more correctly, but also more easily.
D.
Not only does he speak more correctly, but also more easily.
【简答题】A．directly B．specially C．mainly D．correctly
【单选题】2014年11月30日，某企业“坏账准备—应收账款”科目贷方余额为30万元;12月31日，相关应收账款所属明细科目借方余额合计为500万元。经减值测试，该应收账款预计未来现金流量现值为410万元，不考虑其他因素，该企业2014年12月31日应确认的资产减值损失为( )万元
A.
90
B.
120
C.
30
D.
60
【单选题】2014年11月30日，某企业“坏账准备——应收账款”科目贷方余额为30万元，12月31日，相关应收账款所属明细科目借方余额为500万元，经减值测试，该应收账款预计未来现金流量现值为410万元。不考虑其他因素，该企业2014年12月31日应确认的资产减值损失为（ ）万元。
A.
120
B.
30
C.
60
D.
90
【单选题】To pronounce correctly and clearly to avoid misunderstanding. You need to:
A.
Pronouncing vowels and consonants correctly
B.
Omitting sounds
C.
Closing your mouth
【简答题】Cargo quantity and condition should be correctly described in the bills of lading．（ ）
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