题目内容
（请给出正确答案）
A.considered
B.consideration
C.considerable
D.considerate
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更多“The landlord has always been__…”相关的问题
The reason for believing that future man will be different is that he_______.
A is always
B hopes for a change
C never stops changing
D will live a different life
A.全线的Insp 灵越笔记本3000/ 5000/7000均为2年送修
B.全线的Insp 灵越 、Vostro 成就台式机均为3年送修
C.全线的外星人ALW 台式机 提供Premium Plus 服务
D.碎屏保服务仅仅属于意外保护服务中的一种
(a) Minco is a major property developer which buys land for the construction of housing. One aspect of its business is to provide low-cost homes through the establishment of a separate entity, known as a housing association. Minco purchases land and transfers ownership to the housing association before construction starts. Minco sells rights to occupy the housing units to members of the public but the housing association is the legal owner of the building. The housing association enters into loan agreements with the bank to cover the costs of building the homes. However, Minco negotiates and acts as guarantor for the loan, and bears the risk of increases in the loan’s interest rate above a specified rate. Currently, the housing rights are normally all sold out on the completion of a project.
Minco enters into discussions with a housing contractor regarding the construction of the housing units but the agreement is between the housing association and the contractor. Minco is responsible for any construction costs in excess of the amount stated in the contract and is responsible for paying the maintenance costs for any units not sold. Minco sets up the board of the housing association, which comprises one person representing Minco and two independent board members.
Minco recognises income for the entire project when the land is transferred to the housing association. The income recognised is the difference between the total sales price for the finished housing units and the total estimated costs for construction of the units. Minco argues that the transfer of land represents a sale of goods which fulfils the revenue recognition criteria in IAS 18 Revenue. (7 marks)
(b) Minco often sponsors professional tennis players in an attempt to improve its brand image. At the moment, it has a three-year agreement with a tennis player who is currently ranked in the world’s top ten players. The agreement is that the player receives a signing bonus of $20,000 and earns an annual amount of $50,000, paid at the end of each year for three years, provided that the player has competed in all the specified tournaments for each year. If the player wins a major tournament, she receives a bonus of 20% of the prize money won at the tournament. In return, the player is required to wear advertising logos on tennis apparel, play a specified number of tournaments and attend photo/film sessions for advertising purposes. The different payments are not interrelated. (5 marks)
(c) Minco leased its head office during the current accounting period and the agreement terminates in six years’ time. There is a clause in the operating lease relating to the internal condition of the property at the termination of the lease. The clause states that the internal condition of the property should be identical to that at the outset of the lease. Minco has improved the building by adding another floor to part of the building during the current accounting period. There is also a clause which enables the landlord to recharge Minco for costs relating to the general disrepair of the building at the end of the lease. In addition, the landlord can recharge any costs of repairing the roof immediately. The landlord intends to replace part of the roof of the building during the current period. (5 marks)
(d) Minco acquired a property for $4 million and annual depreciation of $300,000 is charged on the straight line basis. At the end of the previous financial year of 31 May 2013, when accumulated depreciation was $1 million, a further amount relating to an impairment loss of $350,000 was recognised, which resulted in the property being valued at its estimated value in use. On 1 October 2013, as a consequence of a proposed move to new premises, the property was classified as held for sale. At the time of classification as held for sale, the fair value less costs to sell was $2·4 million. At the date of the published interim financial statements, 1 December 2013, the property market had improved and the fair value less costs to sell was reassessed at $2·52 million and at the year end on 31 May 2014 it had improved even further, so that the fair value less costs to sell was $2·95 million. The property was sold on 5 June 2014 for $3 million. (6 marks)
Required:
Discuss how the above items should be dealt with in the financial statements of Minco.
Note: The mark allocation is shown against each of the four issues above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
It seems to the narrator that it would be really good if ()
A、the mother worked from sunup till night
B、the mother worked side by side with her husband
C、the mother made all things that the family needed
D、the mother could have some time to think undisturbed
A nice, quiet old couple used to live there, too. The old lady would sometimes bring some small cakes she made to Biir s mother,who in return would give her some meat or help her with shopping.Unfortunately,the old lady died last month. As her husband couldn’ t live alone,his grandson moved in.
The grandson, a youth of about twenty, has become a problem to Bill’ s family because he is so noisy. Biir s family members were used to peace and quiet,but the youth likes to listen to his radio late at night. Sometimes his friends came for a visit,and they also made a lot of noise. Everyone in Bill’ s family has been bothered by the new comer and getting angry.
Bill’ s mother once politely asked the old man if he was able to sleep well at night, but it seemed that he didn’ t understand what she meant and so never spoke to his grandson about it. If he did,the grandson apparently didn’ t listen, since things have not changed any. Everyone in Bill’ s family agrees that something has to be done, but no one wants to hurt the old man’ s feelings or cause him any problems. What do you think should be done？ Bill’ s family got angry with their neighbor because
A.the old lady died
B.a young man moved in
C.the grandson made a lot of noise
D.the young man could not live alone
In the sentence “Every one in Bill’s family has been bothered by the new comer”，“bother” means____.A.scare
B.cause trouble to
C.worry
D.make sorry
The grandson makes a lot of noise asA.he never cares whether the neighbors might want to live in peace and quiet
B.the walls of the building are thin
C.he likes to listen to his radio early iji the morning
D.friends come to visit him
请帮忙给出每个问题的正确答案和分析，谢谢！
The next day the boys planted the landlord‘s garlic upside down because _______.
A.they did not know how to plant it
B.they wanted to teach the landlord a lesson
C.they were afraid the dogs would bite it
D.they made a mistake
Supper time came and the boys went into the house again. When they walked past the landlord‘s room， they looked in through the window. What do you think they saw there？ They saw a big table with white bread and all kinds of good food on it. The landlord and his family were sitting around the table and eating their dinner. But the food for the boys was bad. The boys were very angry. They wanted to teach the landlord a lesson. So they decided to plant his garlic upside down. And that was what they did the next day.
A few days later the garlic was coming out everywhere but not in the landlord‘s fields. The landlord was very surprised and asked the boys why this was so. “The garlic is afraid that the dogs will bite it，” the boys answered.
The landlord asked the boys to come because ________.
A.he wanted them to plant garlic for him
B.he wanted to invite them to have lunch with his family
C.he wanted to tell them to sit by the door
D.he wanted them to plant vegetables for him
The landlord asked the boys to eat in the house because _______.
A.he was afraid the dog would eat their food
B.he was afraid the dog would bite them
C.he thought other people would see the bad food for the boys
D.he was afraid the boys would play with the dog
A few days later the landlord‘s garlic did not come out because ________.
A.the garlic was afraid the dogs would bite it
B.the boys had planted it upside down
C.the boys had not planted it at all
D.the boys had not watered it
