题目内容
（请给出正确答案）
Only after a year______ to see the results of my experiment.
A．I began
B．I had begun
C．have I begun
D．did I begin
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更多“Only after a year______ to see…”相关的问题
Only 11 people ______ the shipwreck.
A．survived after
B．survived through
C．were survived
D．survived
A.or
B.after
C.as
D.not only… but also…
Only after the students have mastered the rules of pronunciation _____.
A．can they memorize words more easily
B．when can they memorize words more easily
C．then they can memorize words more easily
D．when they can memorize words more easily
Only after the storm was over______.
A．could we start off
B．we could start off
C．had we started off
D．we had started off
to IAS 10 Events after the balance sheet date？
1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.
2 A decline in the market value of investments.
3 The declaration of an ordinary dividend.
4 The determination of the cost of assets purchased before the balance sheet date.
A 1, 3, and 4
B 1 and 2 only
C 2 and 3 only
D 1 and 4 only
A.ran into
B.went up
C.looked after
D.came to
Which of the following is/are adjustment(s) to the basis of property after the initial basis is determined？()I. Add the costs of protecting ownership of the property.II. Add the expenditures for painting the company name on the property.III. Subtract the capital recovery resulting from collections for easements.IV. Subtract the capital recovery resulting from depreciation deductions.
A、Only statement IV is correct
B、Only statements I and III are correct
C、Only statements III and IV are correct
D、Only Statements II, and IV are correct
E、Statements I, II, III, and IV are correct
The professor talked to American and Brazilian students about lateness in both an informal and a formal situation: at a lunch with a friend and in a university class. He found that if they had a lunch appointment with a friend, the average American student defined lateness as 19 minutes after the agreed time. However, the average Brazilian student felt the friend was late after 33 minutes.
In an American university, classes not only begin at the scheduled time in the United States, but also end at the scheduled time. In the Brazilian class, only a few students left the class at 12: 00; many remained past 12: 30 to discuss the class and ask more questions. While arriving late may not be very important in Brazil, neither is staying late.
The word "punctual' most probably means______.
A．leaving soon after class
B．coming early
C．arriving a few minutes late
D．being on time
bsequent events, if any, is/are correct？
(1) Auditors do not have a responsibility to perform. procedures to identify subsequent events after the date of the auditor’s report
(2) Where a material adjusting subsequent event is identified after the financial statements are issued, but prior to approval by the shareholders, the auditor should include a qualified opinion in their audit report if management refuses to adjust the financial statements for the event
A.1 only
B.2 only
C.Both 1 and 2
D.Neither 1 nor 2
(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only
shareholders, were offered an increased profit share in the enlarged business for a period of two years after the
date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will
be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at
30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
1 A revaluation reserve arises when a non-current asset is sold at a profit.
2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company
may issue.
3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after
the balance sheet date.
A All three statements
B 1 and 2 only
C 2 and 3 only
D None of the statements
