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[主观题]
As______ announced in today's papers, the Shanghai Export Commodities Fair is also open on
Sundays.
A．being
B．is
C．to be
D．been
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题目内容
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A．being
B．is
C．to be
D．been
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更多“As______ announced in today's …”相关的问题
Mr. Phanourakis knew no language except his own but, with the self-confidence of a mountain villager, he made his way easily about the ship. When the bell announced the serving of lunch on his first day on board he found the number of his table from the list outside the dining-room and went straight to his table while many of the other passengers crowded helplessly round the chief steward waiting to be told where their tables were.
It was a small table for two. Mr. Phanourakis sat down. After a few minutes his table--companion arrived. "Bon appetit, m’sieur," he murmured politely, as he took the other chair.
Mr. Phanourakis looked at him quickly and then smiled. "Phanourakis," he said, carefully spacing out the Greek syllables.
During the afternoon, one of the ship's officers, who spoke a little Greek, asked Mr. Phanourakis whether he had found any acquaintances on board.
The old man shook his head. "The only person I've met is my table-companion," he said. "I think he's French. His name is Bonappetit."
"That is not a name," said the officer gently. "It is a French expression that means 'good appetite'."
The old man's sons wanted him to go to America ______.
A．to live the rest of his life with them
B．and stay with them for a few years
C．to help them run their restaurant
D．to see how rich they had become
(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended.
Required:
Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events.
(5 marks)
(b) Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directors on 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention:
(i) On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory it
contained. The carrying amounts of the warehouse and the inventory were $10 million and $6 million
respectively. It appears that the company has not updated the value of its insurance cover and only expects
to be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have been
severely disrupted since the fire and it expects large trading losses for some time to come. (4 marks)
(ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March
2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earned
a commission of 15% of the selling price. (3 marks)
(iii) On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s
deferred tax liability by $650,000 as at 31 March 2009. (3 marks)
Required:
Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year
ended 31 March 2009.
Note: assume all items are material and are independent of each other. (10 marks as indicated)
A.announced
B.appeared
C.appealed
D.approached
A.going on
B.going
C.ongoing
D.ingoing
a national supermarket chain of 23 stores, five of which are in the capital city, Urvina. All the stores are managed in
the same way with purchases being made through Volcan’s central buying department and product pricing, marketing,
advertising and human resources policies being decided centrally. The draft financial statements for the year ended
31 March 2005 show revenue of $303 million (2004 – $282 million), profit before taxation of $9·5 million (2004
– $7·3 million) and total assets of $178 million (2004 – $173 million).
The following issues arising during the final audit have been noted on a schedule of points for your attention:
(a) On 1 May 2005, Volcan announced its intention to downsize one of the stores in Urvina from a supermarket to
a ‘City Metro’ in response to a significant decline in the demand for supermarket-style. shopping in the capital.
The store will be closed throughout June, re-opening on 1 July 2005. Goodwill of $5·5 million was recognised
three years ago when this store, together with two others, was bought from a national competitor. It is Volcan’s
policy to write off goodwill over five years. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Volcan for the year ended
31 March 2005.
NOTE: The mark allocation is shown against each of the three issues.
A． boost
B． begin
C． resume
D． abandon
A、announced
B、declined
C、attended
D、planned
A.definitely
B.extremely
C.freely
D.usually
A. held for sale with no depreciation taken.
B. held for use until disposal with no deprecation taken.
C. held for use until disposal with depreciation continuing to be taken.
