题目内容
（请给出正确答案）
[单选题]
A facility enabling participants in distant locations to（）a conference electronically.
A.take apart
B.take part in
C.take on
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题目内容
（请给出正确答案）
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A.take apart
B.take part in
C.take on
如果结果不匹配，请 联系老师 获取答案
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B.Future Control center
C.Facility Control center
D.Facility Control Central
A.facility
B.utility
C.sophistication
D.fatality
A faculty ;
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C facility
A．shipped B／L
B．clean B／L
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Limiting the use of deficiency judgments in the area of consumer lending will ______.
A．increase the risk of lending
B．reduce the risk of lending
C．increase the availability of credit facility
D．set up the credit record of borrowers
A.电气资产顾问Asset Advisor（原Facility Advisor）
B.电能质量顾问Power Advisor
C.能效管理顾问Building Advisor（原Energy Advisor）
D.机器顾问Machine Advisor
(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)
(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)
(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:
(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)
(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)
Required:
Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
听力原文： A debit card is a plastic card enabling the cardholder to purchase goods or services, or withdraw cash, the cost of which is immediately charged to his or her bank account. Debit cards are used to activate POS terminals in supermarkets, gas stations and stores. Together with credit cards, they are commonly referred to simply as bank cards. Debit cards are widely used to pay for goods and services. They are used in conjunction with a current bank account. The amount of the purchase is immediately debited from the account and no credit is involved, hence its name. A smart card is a secure, portable, tamper-resistant data-storage device. It is the exact size of a credit card and contains a computer with as much power as the original minicomputer.
24. What is a debit card？
25.Which is not mentioned as the place where a debit card is used？
26.What kind of account is in conjunction with the debit card？
27.What is not the feature of the smart card？
(24)
A．A plastic card.
B．A plastic card used by cardholder to purchase goods or services, or withdraw cash.
C．Something used to purchase goods or services, or withdraw cash.
D．A machine can be used to withdraw cash.
支付控制的最新信息通过实时系统从不是的终端传递到控制主机。为了保证传递过程的正确性，应控制：
A.回波测探险(Echo check)
B.保护措施(Protection ring)
C.无意义信息总额 (Hash tota)
D.整合测试 (Integrated test facility)
