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The main difference between a contract of guarantee and a contract of indemnity is that __

____.

A．an indemnifier takes up primary liability to the creditor

B．an indemnity must be evidenced in writing

C．a guarantee can be given orally or in writing

D．an indemnity would be unenforceable

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更多“The main difference between a …”相关的问题

第1题

The main difference between perpetual and periodic inventory systems is the timing of

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第2题

What is the main difference between the two parts of the city？. A. The colour of the

What is the main difference between the two parts of the city？.

A. The colour of the buildings.

B. The age of the buildings.

C. The colour of the roofs.

D. The length of the streets.

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第3题

The main difference between the investigation and the previous ones is that ______.A.the r

esearchers started with only one month old infantsB.the observers could rate the quality of child care efforts and analyzed them soonC.the researchers were able to give the questionnaires to mothers in their homesD.video equipment enabled researchers to observe what was happening directly

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第4题

The main difference between the Chinese students and their Western counterparts is in

their attitude towards studying.My Chinese classmates get the answers to the homework problems from books and former students, and they copy one another's homework in class, right under the professor’s nose! Is this the behavior. of adults making a rational investment of time and resources？

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第5题

Modem ideas are beginning to influence the Eskimos, but not enough to make much difference

to their way of life. They still spend the winter in igloos, the round huts that are built of snow frozen hard. They still travel on sleds that are pulled by dogs. The winter is too cold for hunting, so during that season they live on the stores of seal meat that they have killed in the summer. But seal meat is not the only kind of food that they eat. In summer they hunt bears and reindeer, a type of deer With long branching horns that is used for its milk, meat and skin. They also fish all the year round. The Eskimos who are hunters in summer are fishermen in winter. In winter they make holes in the ice and catch their fish through the holes that they have made. The Eskimos are adaptable. That is why they are able to live in Arctic regions.

Which is the main topic of this passage？

A．Modem ideas are beginning to influence the Eskimos.

B．Why are the Eskimos able to live in Arctic regions？

C．The Eskimos are adaptable.

D．Eskimos' way of life has not changed very much.

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第6题

It is argued that there is limited revenue recognition guidance available from IFRS with m

any companies following the current provisions of US GAAP. The revenue recognition standard, IAS 18 Revenue, has been criticised because an entity applying the standards might recognise amounts in the financial statements that do not faithfully represent the nature of the transactions. It has been further argued that current standards are inconsistent with principles used in other accounting standards, and further that the notion of the risks and rewards of ownership has also been subjectively applied in sale transactions.

Required:

(a) (i) Discuss the main weaknesses in the current standard on revenue recognition; (11 marks)

(ii) Discuss the reasons why it might be relevant to take into account credit risk and the time value of money in assessing revenue recognition. (5 marks)

Professional marks will be awarded in part (a) for clarity and expression of your discussion. (2 marks)

(b) (i) Venue enters into a contract with a customer to provide computers at a value of $1 million. The terms are that payment is due one month after the sale of the goods. On the basis of experience with other contractors with similar characteristics, Venue considers that there is a 5% risk that the customer will not pay the amount due after the goods have been delivered and the property transferred. Venue subsequently felt that the financial condition of the customer has deteriorated and that the trade receivable is further impaired by $100,000.

(ii) Venue has also sold a computer hardware system to a customer and, because of the current difficulties in the market, Venue has agreed to defer receipt of the selling price of $2 million until two years after the hardware has been transferred to the customer.

Venue has also been offering discounts to customers if products were sold with terms whereby payment was due now but the transfer of the product was made in one year. A sale had been made under these terms and payment of $3 million had been received. A discount rate of 4% should be used in any calculations.

Required: Discuss how both of the above transactions would be treated in subsequent financial statements under IAS 18 and also whether there would be difference in treatment if the collectability of the debt and the time value of money were taken into account. (7 marks)

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第7题

One is considered as a color blind man if __. A．he can see the difference between red and

deep red B．he can see the difference between blue and green C．he can't tell the difference between orange and green D．he thinks green is the same as blue

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第8题

They earn so little, and who will （) up the difference？

A.do

B.give

C.offer

D.make

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第9题

The difference between the control group and the experimental group was ______.A．the train

The difference between the control group and the experimental group was ______.

A．the training that parents received