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更多“ What opes of plans could comp…”相关的问题
A What do you mean B What about you
C I’m not sure D What a pity
E What do you think F Sounds great
G Say, why don’t you come with us H Do you mean it
Jessica: I’m so excited! We have two weeks off! What are going to do？
Natasha:__56__. I guess I’ll just stay home. Maybe I’ll catch up on my reading. __57__？ Any plans？
Jessica: Well, my parents have rented an apartment in California. I’m going to take long walks along the beach every day and do lots of swimming.
Natasha: __58__!
Jessica: __59__？ My parents will be happy to have you with in.
Natasha: __60__？I’d love to!
W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.
Q: What are the important elements of a bank's internal control system？
(15)
A．Accounting basis.
B．Cash basis accounting.
C．Accounting control.
D．The chart of accounts of a bank.
听力原文： It's no secret that throughout history common stock has outperformed most financial instruments. If an investor plans to have an investment for a long period of time, then their portfolio should be comprised mostly of stocks ; however, investors who don't have this kind of time should diversify their portfolios. For this reason, the concept of "asset allocation" was developed. Asset allocation is an investment portfolio technique that aims to balance risk and create diversification by dividing assets among major categories. The underlying principle of asset allocation is that the older a person gets, the less risk he or she should face. After you retire you may have to depend on your savings as your only source of income.
28. Throughout history, what kind of stock has outperformed most financial instruments？
29.What is the purpose of asset allocation？
30.What is the principle underlying the concept of asset allocation？
(28)
A．preferred stock
B．common stock
C．concept stock
D．cynical stock
All of the following statements about acceptance sampling are true except:
A . Acceptance sampling plans are beneficial when the cost of inspection is high and the resulting loss of passing nonconforming units is not great.
B . Acceptance sampling plans are necessary when destructive inspections are required.
C . Acceptance sampling plans are never effective at rejecting nonconforming units as 100 percent inspection, even when the inspection process is very tedious.
D . Acceptance sampling plans do not directly control the quality of a series of lots; they instead specify the risk of accepting lots of given quality.
E . Acceptance sampling plans are not very effective for inspecting small lots of custom-made products.
A.Yeah, no plans yet.
B.Let's see something special.
C.That's a good ide
D.
Life on Mars
Perhaps more than anything else, scientists are eager to find out if Martian life existed in the past—or still exists.【61】telescopes first zoomed in【62】Mars in the 17th century, people have conjured up a wild【63】of images or what Martians might look like. But space probes like the 1997 Sojourner land rover have yielded no evidence of such alien beings.
Most experts agree that if life did at one time evolve on Mars, finding evidence of that life—which would likely take the form. of tiny organisms—won't be easy.【64】, many scientists are optimistic. "We've got organisms on Earth that adapted to life deep【65】the surface in underground water wells, " says Stephen Clifford. "【66】life like that evolved on Mars four billion years ago, there's no reason why it【67】today. "
【68】last year's disappointing losses, the future of Martian exploration looks【69】This year, two major
films about fictitious Mars missions—Red Planet and Missions to Mars—are certain to heighten interest in our planetary neighbour. More important, plans for new sets of NASA orbiters and landers—one to launch in 2001 , the other in 2003—are already in the works. Without a doubt, each new mission will inch scientists closer to【70】the mysteries of planet Mars.
(61)
A．When
B．Before
C．Ever since
D．Ever
for advice on the impact of IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised) ‘Consolidated and Separate
Financial Statements’. The company is particularly concerned about the impact on earnings, net assets and goodwill
at the acquisition date and any ongoing earnings impact that the new standards may have.
The company is considering purchasing additional shares in an associate, Josey, a public limited company. The
holding will increase from 30% stake to 70% stake by offering the shareholders of Josey, cash and shares in
Marrgrett. Marrgrett anticipates that it will pay $5 million in transaction costs to lawyers and bankers. Josey had
previously been the subject of a management buyout. In order that the current management shareholders may remain
in the business, Marrgrett is going to offer them share options in Josey subject to them remaining in employment for
two years after the acquisition. Additionally, Marrgrett will offer the same shareholders, shares in the holding company
which are contingent upon a certain level of profitability being achieved by Josey. Each shareholder will receive shares
of the holding company up to a value of $50,000, if Josey achieves a pre-determined rate of return on capital
employed for the next two years.
Josey has several marketing-related intangible assets that are used primarily in marketing or promotion of its products.
These include trade names, internet domain names and non-competition agreements. These are not currently
recognised in Josey’s financial statements.
Marrgrett does not wish to measure the non-controlling interest in subsidiaries on the basis of the proportionate
interest in the identifiable net assets, but wishes to use the ‘full goodwill’ method on the transaction. Marrgrett is
unsure as to whether this method is mandatory, or what the effects are of recognising ‘full goodwill’. Additionally the
company is unsure as to whether the nature of the consideration would affect the calculation of goodwill.
To finance the acquisition of Josey, Marrgrett intends to dispose of a partial interest in two subsidiaries. Marrgrett will
retain control of the first subsidiary but will sell the controlling interest in the second subsidiary which will become
an associate. Because of its plans to change the overall structure of the business, Marrgrett wishes to recognise a
re-organisation provision at the date of the business combination.
Required:
Discuss the principles and the nature of the accounting treatment of the above plans under International Financial
Reporting Standards setting out any impact that IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised)
‘Consolidated and Separate Financial Statements’ might have on the earnings and net assets of the group.
Note: this requirement includes 2 professional marks for the quality of the discussion.
(25 marks)
A.do not permit
B.will not permit
C.not permit
D.have not permitted
A．Since
B．As for
C．By
D．With
