题目内容
（请给出正确答案）
Back charges refers to:
A transferring charges from sub-contractors to the owner
B adjusting payments to reflect late invoices consequence
C the cost of corrective action taken by the owner and charged to the contractor for non-conformance
D gaining restitution from the owner for non payment
E C and D only
如果结果不匹配，请 联系老师 获取答案
更多“Back charges refers to:Atransf…”相关的问题
9 Back charges refers to:
A. transferring charges from sub-contractors to the owner
B. adjusting payments to reflect late invoices consequence
C. the cost of corrective action taken by the owner and charged to the contractor for non-conformance D. gaining restitution from the owner for non payment
E. C and D only
Job sharing differs from conventional part-time work in that it occurs mainly in the more highly skilled and professional areas, which require higher levels of responsibility and employee commitment.
Job sharing should not be confused with the term work sharing, which refers to increasing the number of jobs by reducing the number of hours of each existing job, thus offering more positions to the growing number of unemployed people. Job sharing, by contrast, is not designed to address unemployment problems; its focus, rather, is to provide well-paid work for skilled workers and professionals who want more free time for other activities.
As would be expected, women constitute the bulk of job sharers. A survey carried out in 1988 by Britain's Equal Opportunities Commission revealed that 78 per cent of sharers were female, the majority of whom were between 20 and 40 years of age. Subsequent studies have come up with similar results. Many of these women were re-entering the job market after having had children, but they chose not to seek part-time work because it would have meant lower status. Job sharing also offered an acceptable shift back into full-time work after a long absence.
The necessity of close cooperation when sharing a job with another person makes the actual work quite different from conventional one-position jobs. However, to ensure a greater chance that the partnership will succeed, each person needs to know the strengths, weaknesses and preferences of his or her partner before applying for a position. Moreover, there must be a fair division of both routine tasks and interesting ones. In sum, for a position to be job-shared well, the two individuals must be well matched and must treat each other as equals.
"Employee commitment" in Paragraph 2 refers to the employee's______.
A．qualification
B．loyalty
C．experience
D．achievement
It's very interesting to note where the debate about diversity(多样化)is taking place. It is taking place primarily in political circles. Here at the College Fund, we have a lot of contact with top corporate(公司的)leaders; none of them is talking about getting rid of those instruments that produce diversity. In fact, they say that if their companies are to compete in the global village and in the global market place, diversity is an imperative. They also say that the need for talented, skilled Americans means we have to expand the pool of potential employees. And in looking at where birth rates are growing and at where the population is shifting, corporate America understands that expanding the pool means promoting policies that help provide skills to more minorities, more women and more immigrants. Corporate leaders know that if that doesn't occur in our society, they will not have the engineers, the scientists, the lawyers, or the business managers they will need.
Likewise, I don't hear people in the academy saying "Let's go backward. Let's go back to the good old days, when we had a meritocracy(不拘一格选人才)"(which was never true--we never had a meritocracy, although we've come closer to it in the last 30 years). I recently visited a great little college in New York where the campus has doubled its minority population in the last six years. I talked with an African who has been a professor there for a long time, and she remembers that when she first joined the community, there were fewer than a handful of minorities on campus. Now , all of us feel the university is better because of the diversity. So where we hear this debate is primarily in political circles and in the media--not in corporate board rooms or on college campuses.
The word "imperative"(Line ,Para. 1 )most probably refers to something ______.
A．superficial
B．remarkable
C．debatable
D．essential
You will get a statement in the mail each ______ that lists the charges you have made.
A．day
B．week
C．month
D．year
The home contains within a research unit which is mainly concerned with overcoming the technical problems which arise from the patient's physical disabilities. Full rehabilitation involves a need for a patient to be as independent as possible physically. It is in the research centre that all types of electronic equipment are pioneered, much of it exceedingly delicate and complex. One of the things I found astonishing as I watched what was going on in the workshop was the ease with which the patients became accustomed to the equipment. This of course has the dual effect of making them physically independent and giving them the psychological satisfaction of having mastered a difficult problem. And this extra confidence is, of course, a further step towards rehabilitation.
While I was there, I was fortunate enough to be able to talk to a couple of patients who had been fully rehabilitated and who had come back for the weekend to visit their friends. One, a former physical education teacher who suffered from paralysis from the waist down, was now teaching general studies in a primary school. After his accident, he told me, he had had a complete nervous breakdown and had indeed tried to commit suicide several times. "But when I got here, I realized that there were still some things I could do, and that there were people worse off than me who were out in the world doing them," he said," Yes, I expect I shall get depressions again. You can't completely cure that kind of thing. But they'll pull me out of it, at least I know that now."
The "home" in this text refers to ______.
A．the hospital
B．the refuge camp
C．the research centre
D．the place away from reality
The financial closeout of a project dictates that:
A.All project funds have been spent.
B.No charge numbers have been overrun.
C.No follow-on work from this client is possible.
D.No further charges can be made against the project.
E.All of the above.
(a) An assessment of accounting practices for asset impairments is especially important in the context of financial reporting quality in that it requires the exercise of considerable management judgement and reporting discretion. The importance of this issue is heightened during periods of ongoing economic uncertainty as a result of the need for companies to reflect the loss of economic value in a timely fashion through the mechanism of asset write-downs. There are many factors which can affect the quality of impairment accounting and disclosures. These factors include changes in circumstance in the reporting period,the market capitalisation of the entity, the allocation of goodwill to cash generating units, valuation issues and the nature of the disclosures.
Required:
Discuss the importance and significance of the above factors when conducting an impairment test under IAS 36 Impairment of Assets. (13 marks)
(b) (i) Estoil is an international company providing parts for the automotive industry. It operates in many different jurisdictions with different currencies. During 2014, Estoil experienced financial difficulties marked by a decline in revenue, a reorganisation and restructuring of the business and it reported a loss for the year. An impairment test of goodwill was performed but no impairment was recognised. Estoil applied one discount rate for all cash flows for all cash generating units (CGUs), irrespective of the currency in which the cash flows would be generated. The discount rate used was the weighted average cost of capital (WACC) and Estoil used the 10-year government bond rate for its jurisdiction as the risk free rate in this calculation. Additionally, Estoil built its model using a forecast denominated in the functional currency of the parent company. Estoil felt that any other approach would require a level of detail which was unrealistic and impracticable. Estoil argued that the different CGUs represented different risk profiles in the short term, but over a longer business cycle, there was no basis for claiming that their risk profiles were different.
(ii) Fariole specialises in the communications sector with three main CGUs. Goodwill was a significant component of total assets. Fariole performed an impairment test of the CGUs. The cash flow projections were based on the most recent financial budgets approved by management. The realised cash flows for the CGUs were negative in 2014 and far below budgeted cash flows for that period. The directors had significantly raised cash flow forecasts for 2015 with little justification. The projected cash flows were calculated by adding back depreciation charges to the budgeted result for the period with expected changes in working capital and capital expenditure not taken into account.
Required:
Discuss the acceptability of the above accounting practices under IAS 36 Impairment of Assets. (10 marks)
Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)
A.How hotel charges are to be posted
B.An honest appraisal of hotel services
C.The limit of financial responsibility the meeting group will accept
D.The names and specimen signatures of those who are authorized to sign for any master account expenses
The islands were annexed by the US in 1898 and since then Hawaii's native peoples have fared worse than any of its other ethnic groups. They make up over 60 percent of the state's homeless, suffer higher levels of unemployment and their life span is five years less than the average Hawaiians. They are the only major US native group without some degree of autonomy.
But a sovereignty advisory committee set up by Hawaii's first native governor, John Waihee, has given the natives' cause a major boost be recommending that the Hawaiian natives decide by themselves whether to re-establish a sovereign Hawaiian nation.
However, the Hawaiian natives are not united in their demands. Some just want greater autonomy with the state—as enjoyed by many American Indian natives over matters such as education. This is a position supported by the Office of Hawaiian Affairs (OHA), a state agency set up in 1978 to represent to natives' interests and which has now become the moderate face of the native sovereignty movement. More ambitious in the Ka Lahui group, which declared itself a new nation in 1987 and wants full, official independence from the US.
But if Hawaiian natives are given greater autonomy, it is far from clear how many people this will apply to. The state authorities only count as native those people with more than 50 percent Hawaiian blood.
Native demands are not just based on political grievances, though. They also want their claim on 660,000 hectares of Hawaiian crown land to be accepted. It is on this issue that native groups are facing most opposition from the state authorities. In 1933, the state government paid the OHA USS 136 million in back rent on the crown land and many officials say that by accepting this payment the agency has given up its claims to legally own the land. The OHA has vigorously disputed this.
Hawaii's native minority refers to ______.
A．people of Filipino origin
B．the Ka Lahui group
C．people with 50% Hawaiian blood
D．Hawaii's ethnic groups
The charges were announced by Judge Raed Juhi, chief investigative judge of the tribunal. They are connected with a 1982 series of detentions and executions after an assassination attempt on Saddam in Dujayl.
Charges against five other men were announced in February. The men will not be tried individually.
"With this announcement, the [tribunal] has raised this historic trial to a new level where the accused stands before justice which will rely on evidence," Juhi said.
No trial date was announced, but under Iraqi law Saddam could stand trial as early as September, because of a minimum 45-day period following referral for trial.
On July 8, 1982, a convoy carrying Saddam traveled through the town of Dujayl, a Shiite village north of Baghdad, and was attacked by a small band of residents.
A series of detentions and executions in the town followed the incident. According to the tribunal, 15 people were summarily executed and some 1,500 others spent years in prison with no charges and no trial date. Ultimately, another 143 were put on "show trials" and executed, according to the tribunal.
Speaking from Rome, Italy, an attorney for Saddam questioned whether a trial would ever be held at all.
"As of today, we still do not have a single document purporting to be anything where we can be ready for trial, and after their own rules ... we will require ... time to be able to prepare a defense," said Giovanni di Stefano. "Anything other than that would make it a farce."
Which institute has brought its first charges against Saddam Hussein？
A．The Iraqi government.
B．The Iraqi state council.
C．The Iraqi Special Tribunal.
D．The U.S. military court.
