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A company, which prepares its financial statements in accordance with IFRS is in the process of developing a more efficient production process for one of its primary products.The most appropriate accounting treatment for those costs incurred in the project is to:
A.expense them as incurred.
B.capitalize costs directly related to the development.
C.expense costs until technical feasibility has been established.

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更多“A company, which prepare…”相关的问题

第1题

The income or losses of a limited liability company flow through to the members' individual income tax returns, which avoids double taxation。（)

是

否

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第2题

Which of the following would be allowed a depreciation deduction？I.Inventory.II.Land acquired as an investment.III.Residence used as rental property.IV.Airplane used by company controller to attend accounting conference.()
A、Only statement III is correct
B、Only statement IV is correct
C、Statements III and IV are correct
D、Statements II, III, and IV are correct
E、All of the assets are depreciable

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第3题

下列各项哪个是外国直接投资，哪个不是？ a．一个沙特阿拉伯的商人购买了1000万美元的IBM公司股票。 b．上述商
下列各项哪个是外国直接投资，哪个不是？
a．一个沙特阿拉伯的商人购买了1000万美元的IBM公司股票。
b．上述商人又购买了一套位于纽约的公寓。
c．一家法国公司兼并了一家美国公司，原美国公司的股东把股票换成法国公司的股票。
d．一家意大利公司在俄罗斯建立了一家工厂，并作为俄罗斯政府的承包商来管理该工厂。
Which of the following are direct foreign investments，and which are not？
a．A Saudi businessman buys $10 million of IBM stock．
b．The same businessman buys a New York apartment building．
c．A French company merges with an American company：stockholders in the U.S. Company exchange their stock for shares in the French firm．
d．An Italian firm builds a plant in Russia and manages the plant as a contractor to the Russian government．

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第4题

Not to Expect Profits Soon from Euro Disney The Euro Disney Corporation, acknowledging that its ela
Not to Expect Profits Soon from Euro Disney
The Euro Disney Corporation, acknowledging that its elaborate theme park had not performed as strongly as expected, announced Thursday that it would sustain a net financial loss of unpredictable scale in its first financial year.
At the time of the April opening of the park, which stands on a 4,800-acre site 32 kilometers (20 miles) east of Paris, Euro Disney officials said they expected to make a small profit for the financial year ending September 30． But since then the park has been hit by a number of problems.
"We were geared up for a very high level of operations," John Forsgren, the company's chief financial officer said in a telephone interview. "It has been very strong, but not as strong as we geared up for."
"While attendance is very strong," he said, "our cost levels do require adjustment for the current revenue level."
The parent company, Walt Disney Corporation, said Thursday that its income rose 33 percent in the quarter. But it warned investors against expecting profits soon from Euro Disney, of which it owns 49 percent.
Euro Disney said that although attendance levels had been high, "the company anticipates that it will sustain a net loss for the financial year ending September 30, 1992". It added that "the amount of the loss will depend on attendance and hotel use rates achieved during the remaining portion of the critical European summer vacation period". The announcement amounted to an extraordinary reversal for Euro Disney, which opened amid immense celebration and widespread predictions of immediate success.
At the time of the opening, on April 12, the company's shares were trading at 140.90 francs ($28.07), and had been as high as 170 francs earlier in the year. They dropped 2.75 percent Thursday to close at 97.25 francs. Mr. Forsgren said he thought the market had "reacted a bit emotionally to preliminary information". He added, "By all objective standards the park is very successful. The long-term acceptance is strong, the rest is just details."
The company said that 3.6 million people had visited the park from April 12 to July 22, a performance superior to that of comparable start-up periods at other Disney theme parks. But it warned that, given the likely strong seasonal variation in attendance, it was not possible to predict future attendance or profits.
Reacting to the announcement, stock market expert Paribas Capital Markets Group issued a "sell" recommendation on Euro Disney stock, saying that attendance levels for the period were 15 percent below its expectations and profit from sales of food and other goods was 10 percent below. It predicted that the company would lose 300 million francs in the current financial year and continue losing money for two more years.
The main problem confronting Euro Disney appears to be managing its costs and finding an appropriate price level for its over 5,000 hotel rooms. Clearly, costs have been geared to a revenue level that has not been achieved, and the company is beginning to drop hotel prices that have been widely described as excessive.
Mr. Forsgren said the number of staff, now at 17,000, would "come down significantly in the next two months, mainly through the loss of seasonal employees". Of the current staff, 5,000 are employed on a temporary basis, he said.
He also acknowledged that the lowest-priced rooms at the resort had been cut to 550 francs ($110) from 750 francs at the time of the opening, and that some rooms were being offered at 400 francs for the winter season. Analysts believe hotel use has been running at about 68 percent of capacity, although it is currently over 90 percent.
"The key issue is costs, " said one financial expert. "They have no idea what their winter attendance levels will be and they're battling to get costs to an appropriate level. The stock's still too expensive, but I think in the long term they'll get it right."
Still, huge doubt hangs over the company's plans to keep the theme park open through the cold European winter—something no other theme park in Europe has ever attempted. Last month, the company said it was having difficulty attracting people from the Paris region. Mr. Forsgren said that French attendance was improving and accounted for 1 million of the 3.6 million visitors, with most of the rest coming from Britain and Germany. Only 1 percent of visitors have been American.
For its third quarter ending June 30, the first in which the park had been operating, the company announced revenues of 2.47 billion francs ($492 million), but gave no profit or loss figures in line with the French practice of only giving such figures at year's end. In the first half, the company earned 75 million francs, mainly from investment income and sale of construction rights on its site.

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第5题

Top Trades Co has been trading for a number of years and is currently going through a period of expansion.
An extract from the statement of cash flows for the year ended 31 December 20X7 for Top Trades Co is presented as follows:

Which of the following statements is correct according to the extract of Top Trades Co’s statement of cash flows？
A.The company has good working capital management
B.Net cash generated from financing activities has been used to fund the additions to non-current assets
C.Net cash generated from operating activities has been used to fund the additions to non-current assets
D.Existing non-current assets have been sold to cover the cost of the additions to non-current assets

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第6题

根据下列文章，回答26～30题。 It is a wise father that knows his own child, but today a man
根据下列文章，回答26～30题。
It is a wise father that knows his own child, but today a man can boost his paternal (fatherly) wisdom—or at least confirm that he’s the kid’s dad. All he needs to do is shell out $30 for a paternity testing kit (PTK) at his local drugstore—and another $120 to get the results.
More than 60,000 people have purchased the PTKs since they first became available without prescriptions last years, according to Doug Fogg, chief operating officer of Identigene, which makes the overthecounter kits. More than two dozen companies sell DNA tests directly to the public, ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and families can use to track down kids put up for adoption. DNA testing is also the latest rage among passionate genealogists—and supports businesses that offer to search for a family’s geographic roots.
Most tests require collecting cells by swabbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA．
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors—numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which is passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other greatgrandparents or, four generations back, 14 other greatgreatgrandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may have a lot of data from some regions and not others, so a person’s test results may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
第 26 题 In paragraphs 1 and 2 , the text shows PTK’s
A．easy availability.
B．flexibility in pricing.
C．successful promotion.
D．popularity with households.

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第7题

<PRE></PRE>准货币相当于活期存款、定期存款、储蓄存款和外汇存款之和（）

是

否

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第8题

The meaning of "communication" goes a lot deeper than people often think.Communication is about conceiving,sending,receiving,and interpreting messages as well as confirming reception of these messages.A failure at any point in this chain can result in ineffective communication.
Ineffective communication can be disastrous.There is a famous story of a British Army Commander who sent the message "Send reinforcements,we're going to advance." back to his Command Center,through a long chain of subordinates.When the message finally reached the Command Center,it had "mutated" to become -- "Send three and four-pence,we're going to a dance." The reinforcements never arrived.
You can demonstrate this same principle,albeit on a less dramatic scale,by trying to play Chinese Whispers with more than 20 people.It is highly unlikely the same message you started with will be the one you end with.
In a business,there are three main types of communication failure.Each has its own indicative signs.
•The first type is known as allocative failure.This occurs when a firm is not gathering enough intelligence about its market or (most often),the information is not reaching the right points.The firm will not be allocating resources in step with the shifts in demand.If demand is rising but the firm is suffering from allocative communication failure,then stocks will fall and there will be understaffing.If the inverse happens,there will be a surplus of stocks and overstaffing.
•The second type is executive failure,where communication to trigger specific events/actions is either late,lacking or in error.The symptoms of this are a general loss of direction in the company or departments,a loss of co-ordination and an increase in complaints from customers as things happen late or not at all.
•The final type is human failure.This occurs when the general culture of a business or the relationships between particular individuals or departments do not foster effective communication.This leads to alienated staff,an increase in staff turnover,an increase in absenteeism and general frustration among staff.Creativity,especially that which takes place across departmental boundaries,is likely to suffer hugely as team synergy slips.
1.Confirming reception of the sent messages means（）.
A.the messages are sent to right receivers
B.the messages are correctly understood
C.the messages are correctly understood by right receivers
2.In the famous British Army Commander story,which step probably did NOT go wrong in the communication chain?（）
A.Conceiving.
B.Sending.
C.Receiving.
3.What is Chinese whispers?（）
A.Who whispers in Chinese.
B.A game to pass message around in a whisper.
C.Chinese people who don't normally talk very loudly.
4.Allocative failure does NOT happen when（）.
A.the right information goes to the right place
B.a company gathers false information
C.the correct information is not received by the right department or person
5.According to the passage,which of the following cases does NOT belong to human failure?（）
A.Decreasing creativity across departments.
B.Inadequate communication between departments.
C.Increasing customer complaints.

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第9题

不带质押的融通汇票（1)开立循环的承兑信用额度证 Revolving acceptance credit covering purchase of co

不带质押的融通汇票
(1)开立循环的承兑信用额度证
Revolving acceptance credit covering purchase of cocoa beans opened in favour of The Manufacturing Co., by an accepting house, William Caxton & Co., Unsecured.
[

William Caxton & Company

＜/strong＞]
To: The Manufacturing Co., London, 11 Jan., 200×
Liverpool
Dear Sirs,

Revolving Acceptance Credit No. U-429

In response to your application, we have pleasure in establishing our Revolving Acceptance Credit No. U-429 to the extent of GBP100,000.00 (say one hundred thousand pounds) available by your drafts on ourselves at three months after date for the purpose of financing your purchase of cocoa beans from Kingston to Liverpool and each draft must be marked "Drawn under Credit No. U-429 against purchase of cocoa beans".
All drafts are to be covered by you in cash with us at or before their respective maturity dates, but the credit being revolving, when and to the extent that drafts are so covered the facility automatically becomes available again.
Our acceptance commission payable at time of acceptance will be 1.75% per annum. This credit will expire on 11 Jan., next year, and all drafts must be drawn and accepted not later than that date.
The credit being unsecured is a condition hereof that you will not create any new mortgage of charge on your property or assets without our consent.
We enclose our usual form of undertaking in respect of this credit which kindly sign and return to us.
Yours faithfully
William Caxton & Co., London
signature
(2)开立融通汇票
Please draw an accommodating bill which was dated 1 April, 200× drawn by The Manufacturing Co., Liverpool, on William Caxton & Co., London payable to drawer's order duly endorsed in blank by them at three months after date for the sum of GBP10,000.00 marked: "Drawn under Acceptance Credit No. U-429 against purchase of cocoa beans". The bill was accepted by the drawee and payable at Barclays Bank Ltd., London. Please accept the bill and specify its due date.
(3)要求承兑融通汇票，提示贴现公司，请其贴现
You will send a letter to William Caxton & Co., with five bills, each for GBP10,000.00 taking the form as follows:
To: William Caxton & Co., Liverpool, 1 April, 200×
London
Dear Sirs,

Revolving Acceptance Credit No. U-429

With reference to the above credit dated ______ we would like to avail our- selves of GBP50,000.00 of the facility, and enclose here with five bills, each for ______, drawn at ______ which we have endorsed in blank.
After acceptance kindly hand these bills to Gillett Brother's Discount Co. Ltd., for ______.
We will be glad if you would debit our account with your acceptance commission.
Yours faithfully
The Manufacturing Company, Liverpool
signature
You will send another letter to Gillett Brother's Discount Co. Ltd., as follows:
To: Gillett Brother's Discount Co. Ltd.,
London Liverpool, 1 April, 200×
Dear Sirs ,
We enclose a copy of a letter we wrote to William Caxton & Co. today, and from which you will see that we have asked them to hand to you ______ bills total-ling ______ for ______. We should be glad if you would pay the net proceeds of these bills to Barclays Bank Ltd., London for the credit of our account.
Yours faithfully
The Manufacturing Co., Liverpool
signature
(4)计算贴现金额，制作贴现说明书
Please calculate the discount using the following formula.

______
Suppose V=CBP50,000.00
t=90
d=9
What is the amount of discount？ ______
What is the net proceeds？ ______
When the discount company has discounted the five bills, they will send a discount statement. Please make out this statement filling particulars in the form as follows:
[

Gillett Brother's Discount Co. Ltd.,

＜/strong＞]
To: The Manufacturing Company, London, 2 April, 200×
Liverpool
We have pleasure in confirming the PURCHASE of the bills listed below. In accordance with your instructions, the net proceeds have been paid to Barclays Bank Ltd. London for the credit of your account.

Amounts Discount & net proceeds Due date Tenor in days
GBP 10,000.00 ______ ______
10,000.00
10,000.00
10,000.00 Total face value GBP ______
10,000.00 Less discount at
9% per annum ______

Net proceeds GBP ______

Per Pro
Gillett Brother's Discount Co. Ltd.,
London
signature
(5)开立新的融通汇票，用其贴现净款归还旧的融通汇票到期应付之款
In accordance with the revolving acceptance credit, you must pay cash to the accepting house, William Caxton & Co., on or before the due date, 1 July, 200×. The credit being revolving, allows for the drawing of a new bill to replace those which are maturing.
Let us assume when the GBP50,000.00 bills fall due on 1 July, 200×, you have cash in hand for GBP20,000.00 to pay the bills, and the balance will be covered by issue of a new bill for the face amount to be calculaced by using following formula:
v=30,000 d=9 t=90
______
Please issue a new bill similar to the old bills except amount as calculated above and dated on 1 July, 200×.

Having drawn a new bill for the face amount as calculated above, The Manufacturing Company send it together with a letter addressed to William Caxton & Co., as follows:
To: William Caxton & Co.,
London 30 June, 200×
Dear Sirs,

Revolving Acceptance Credit No. U-429

With reference to the five bills of GBP10,000.00 each drawn under above credit and maturing on ______, we enclose our cheque for GBP20, 000. 00 and a new bills for ______ dated 1 July, 200× at three months after date. We should be glad if you will kindly ______ and hand to Gillett Brother's Discount Co. Ltd., for ______, the net proceeds ______ will be refunded three old bills.
Yours faithfully,
The Manufacturing Company, Liverpool
signatur

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第10题

HTML文件中，下面()标签中包含了网页的全部内容。

A、＜Center＞…＜/center＞

B、＜pre＞…＜/pre＞

C、＜Body＞…＜/Body＞

D、＜Br＞…＜/Br＞

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第11题

下列哪项不会影响HM机台UPH（）

A、Bond Delay

B、Pick Delay

C、Bond Force

D、Pre Bond Delay

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搜题

如果结果不匹配，请联系老师获取答案

Amounts	Discount & net proceeds	Due date	Tenor in days
GBP 10,000.00		______	______
10,000.00
10,000.00
10,000.00	Total face value GBP ______
10,000.00	Less discount at
	9% per annum ______

	Net proceeds GBP ______