题目内容
（请给出正确答案）
A．did the villagers realize
B．the villager srealize
C．the villagers did realize
D．didn't the villager srealize
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更多“Not until all the fish died in…”相关的问题
A、the duration model.
B、the maturity model.
C、the repricing model.
D、the funding gap model.
E、All of the above.
Which of the following is equivalent to a lump sum contract:
A fixed price contract
B price fixing contract
C purchase order
D All of the above.
E B and C only
A.Through All
B.Symmetric Value
C.Until Next
D.Until Selected
A.simple sentence
B.compound sentence
C.complex sentence
D.compound-complex sentence
(a) Apex is a publicly listed supermarket chain. During the current year it started the building of a new store. The directors are aware that in accordance with IAS 23 Borrowing costs certain borrowing costs have to be capitalised.
Required:
Explain the circumstances when, and the amount at which, borrowing costs should be capitalised in accordance with IAS 23. (5 marks)
(b) Details relating to construction of Apex’s new store:
Apex issued a $10 million unsecured loan with a coupon (nominal) interest rate of 6% on 1 April 2009. The loan is redeemable at a premium which means the loan has an effective fi nance cost of 7？5% per annum. The loan was specifi cally issued to fi nance the building of the new store which meets the defi nition of a qualifying asset in IAS 23. Construction of the store commenced on 1 May 2009 and it was completed and ready for use on 28 February 2010, but did not open for trading until 1 April 2010. During the year trading at Apex’s other stores was below expectations so Apex suspended the construction of the new store for a two-month period during July and August 2009. The proceeds of the loan were temporarily invested for the month of April 2009 and earned interest of $40,000.
Required:
Calculate the net borrowing cost that should be capitalised as part of the cost of the new store and the fi nance cost that should be reported in the income statement for the year ended 31 March 2010. (5 marks)
A team may not be fully functional until each member
A seeks consensus in decision making
B feels personal acceptance
C depends on the team leader for direction
D A and B.
E All of the above.
A、cost
B、pay
C、grant
D、charge
The prices (a transfer price) that Nail charges to the retail stores are set by head offi ce and have been the subject of some discussion. The current policy is for Nail to calculate the total variable cost of production and delivery and add 30% for profi t. Nail argues that all costs should be taken into consideration, offering to reduce the mark-up on costs to 10% in this case. The retail stores are unhappy with the current pricing policy arguing that it results in prices that are often higher than comparable products available on the market.
Nail has provided the following information to enable a price comparison to be made of the two possible pricing policies for one of its products.
Garden shears
Steel: the shears have 0？4kg of high quality steel in the fi nal product. The manufacturing process loses 5% of all steel put in. Steel costs $4,000 per tonne (1 tonne = 1,000kg)
Other materials: Other materials are bought in and have a list price of $3 per kg although Hammer secures a 10% volume discount on all purchases. The shears require 0？1kg of these materials.
The labour time to produce shears is 0？25 hours per unit and labour costs $10 per hour.
Variable overheads are absorbed at the rate of 150% of labour rates and fi xed overheads are 80% of the variable overheads.
Delivery is made by an outsourced distributor that charges Nail $0？50 per garden shear for delivery.
Required:
(a) Calculate the price that Nail would charge for the garden shears under the existing policy of variable cost plus 30%. (6 marks)
(b) Calculate the increase or decrease in price if the pricing policy switched to total cost plus 10%. (4 marks)
(c) Discuss whether or not including fi xed costs in a transfer price is a sensible policy. (4 marks)
(d) Discuss whether the retail stores should be allowed to buy in from outside suppliers if the prices are cheaper than those charged by Nail. (6 marks)
Mr. Brown's neighbour at the theatre______.
A．did not know the ladies until recently
B．only knew some of them all her life
C．had known them since she joined the club
D．had known these ladies for a long time
A．How long for？
B．I bet I like it.
C．I don't think I agree with you.
D．I'm sorry, but I've got nothing to let.
Clearly defined group goals are important because they _____.
A motivate team behavior
B cause inner tension within team members until they are met
C encourage member interaction
D All of the above.
E A and C
