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20 Which of the following events occurring after the balance sheet date are classified as

adjusting, if material？

1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.

2 A valuation of land and buildings providing evidence of an impairment in value at the year end.

3 The issue of shares and loan notes.

4 The insolvency of a customer with a balance outstanding at the year end.

A 1 and 3

B 2 and 4

C 2 and 3

D 1 and 4

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更多“20 Which of the following even…”相关的问题

第1题

There are no entries in your primary domain controllers security log.Which of the foll

A.Which of the following choices best explain this situation？()

B.Your maximum log file size is too small

C.No security violations have occurred

D.Event auditing is not turned on

E.The security log has been turned off

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第2题

Germane has a number of relationships with other companies.In which of the following relat

Germane has a number of relationships with other companies.

In which of the following relationships is Germane necessarily the parent company？

(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares

(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder

(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly

A.(i) only

B.(i) and (ii) only

C.(ii) and (iii) only

D.All three

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第3题

Which ports are used by SNMP？（)

A.UDP ports 161 and 162

B.UDP ports 20 and 21

C.TCP ports 161 and 162

D.TCP ports 20 and 21

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第4题

The course normally attracts 20 students per year, ______ up to half will be from overseas

A．in which

B．for whom

C．with which

D．of whom

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第5题

According to the passage, which of the following statements is true？A．The Chinese people h

According to the passage, which of the following statements is true？

A．The Chinese people have to pay tips in western countries.

B．The westerners don' t have to pay high tips in their own country.

C．Barbers, hotel bellboys and all sorts of other people can earn a living if they are not tipped.

D．Tipping varies from place to place, generally in the area of 20% of your bill.

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第6题

The Pareto Principle is a technique used by quality managers to determine which quality co

ntrol problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle？

A . In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.

B . the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.

C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.

D . generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.

E . A and D

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第7题

VThe Pareto Principle is a technique used to determine which quality control problems in a

particular process should be corrected. Which of the following statements best represents the philosophy employed by this principle？

A . In order to minimize financial losses from quality control problems, all problems which have a measureable cost should be corrected

B . the majority of defects are caused by a small percentage of the identifiable problems. Improvement efforts should be reserved for these vital problems.

C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.

D . generally, 80% of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.

E . A and D

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第8题

C Co uses material B, which has a current market price of $0·80 per kg. In a linear progra

m, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

(ii) The maximum price which should be paid for an additional kg of material B is $2

(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

(iv) The maximum price which should be paid for an additional kg of material B is $2·80

Which of the above statements is/are correct？

A.(ii) only

B.(ii) and (iii)

C.(i) only

D.(i) and (iv)

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第9题

28The Pareto Principle is a technique used to determine which quality control problems in

28 The Pareto Principle is a technique used to determine which quality control problems in a particular process should be corrected. Which of the following statements best represents the philosophy employed by this principle？

A. In order to minimize financial losses from quality control problems, all problems which have a measureable cost should be corrected

B. the majority of defects are caused by a small percentage of the identifiable problems. Improvement efforts should be reserved for these vital problems. C. in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.

D. generally, 80% of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.

E. A and D

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第10题

A company has annual after-tax cash flows of $2 million per year which are expected to con

tinue in perpetuity. The company has a cost of equity of 10%, a before-tax cost of debt of 5% and an after-tax weighted average cost of capital of 8% per year. Corporation tax is 20%.

What is the theoretical value of the company？

A.$20m

B.$40m

C.$50m

D.$25m

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