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提问人:网友zxlzktpd 发布时间:2022-01-07
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Aqua Co has correctly calculated its basic earning...

Aqua Co has correctly calculated its basic earnings per share (EPS) for the current year.Which of the following items need to be additionally considered when calculating the diluted EPS of Aqua Co for the year? (i)A1 for 5 rights issue of equity shares during the year at $1.20 when the market price of the equity shares was $2.00 (ii)The issue during the year of a convertible (to equity shares) loan note (iii)The granting during the year of directors' share options exercisable in three years' time (iv)Equity shares issued during the year as the purchase consideration for the acquisition of a new subsidiary company

A、All four

B、(i) and (ii) only

C、(ii) and (iii) only

D、(iii) and (iv) only

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更多“Aqua Co has correctly calculated its basic earning...”相关的问题
第1题
There is no question that some "greenwashing" is going on in the corporate world. Byernwer
k, a Bavarian utility, began selling "Aqua Power" last year when Germany began to let customers choose their electricity supplier. Bayernwerk markets Aqua Power as 100 percent green, renewable, hydroelectric energy. But any customer who signs up gets power from the same mix of sources as before: hydro, gas, coal and nuclear. Nothing changes except some accounting, and there is no net benefit to the environment. There is a benefit, though, to Bayernwerk, which charges more for Aqua Power and has been swamped with orders for it.

Greenwashing takes many forms. "Companies often advertise themselves as environmentally friendly even though they might have some pretty hideous environment records, "says Jill Johnson of the group Earth Day 2002. California's PG&E, the utility that settled out of court after the real Erin Breckovich accused it of polluting groundwater, runs pro-environmental ads. But PG&E is due in court in November on charges of polluting wells in a second California town. "PG&E has a very good environmental track record, "says spokesman Greg Pruett, citing recycling and waste reduction. Weyerhaeuser, the timber company, cuts old-growth trees in Canada but trumpets the 100 million tree seedlings it will plant this year.

Overall, the greening of corporate America is real and has not been as hard to achieve as some environmental activists imagined. That is especially true for greenhouse gases and climate change, the focus of Earth Day 2000. "Now there is more recognition by companies that there may be an economic advantage to reducing emissions of greenhouse gases," says Paul Portney, president of the think tank Resources for the Future. More and more companies are changing the way they heat and light their buildings and design their factories to reduce greenhouse gas emissions as well as their energy bills. (Energy-efficiency upgrades can save a company roughly $ 1 per square foot of office or factory space every year.) The reductions often exceed those called for in the 1997 international agreement on greenhouse warming called Kyoto Treaty, whose goal of reducing greenhouse emissions 7 percent from their 2000 levels is deemed so threatening to the economy by oil, coal and chemical companies that the White House does not dare to submit to the Senate for ratification.

The "Aqua Power", sold by the Germany utility Bayernwerk, is ______.

A.green energy

B.less expensive

C.ordinary electricity

D.not popular

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第2题
根据以下资料,回答下列各题: The Belgian blue is an ugly but tasty cow that has 40%more
muscle than it should have. It is the product of random mutation followed by selective breeding--as,indeed,are all domesticated creatures.But where an old art i/as led,a new one may follow.By understanding which genetic changes have been consolidated in the Belgian blue,it may be possible to design and build similar versions of other species using genetic engineering as a short—cut.And that is precisely what Terry Bradley,a fish biologist at the University of Rhode Island,is trying to do.Instead of cattle,he is doing it in trout.His is one of two projects that may soon put the first biotech animals on the dinner table.The other project is led by Aqua Bounty. It is one thing to make such fish,of course.It is quite another to get them to market. First,it is necessary to receive the approval of the regulators.In America,the relevant regulator is the Food and Drug Administration(FDA),which Aqua Bounty says it has been petitioning for more than a decade and which published guidelines for approving genetically engineered animals in 2009.Aqua Bounty has now filed its remaining studies for approval,and hopes to hear the result this year.Dr Bradley has not yet applied for approval. The FDA is concerned mainly with the healthfulness of what people put in their mouths,and it seems unlikely that the new procedures will yield something that is unsafe to eat.But what happens if the creatures escape and start breeding in the wild?For that to be a problem,the modified fish would have to be better at surviving and reproducing than those honed by millions of years of natural selection.On the face of it.this seems unlikely. because the characteristics that have been engineered into them are ones designed to make them into better food,rather than lean,mean breeding machines. But there is a chink in this argument.As Mark Abrahams,a biologist at Memorial University in Newfoundland,points out,it is not just the fish that have been modified by man,but also the environment in which they could escape.Many of the creatures that eat salmon and trout,such as bears and some birds,have had their ranks thinned by human activity.Dr Abrahams thinks it possible that fast—growing salmon could displace the natural sort in places where predators are rare. Aqua Bountyis addressing such concerns by subjecting developing eggs to high pressures. The result,if all goes well,will be that animals follow plants down the biotech route. Whether people will actually want to buy or eat the new fish is a different matter--though they buy the meat of Belgian blue cattle at a premium.Perhaps clever marketing could make “double-muscled”fish into a premium product,to0.If people will pay extra for meat from a monstrosity like the Belgian blue,anything is possible. How was Belgian blue being created?

A.It was produced like all other domesticated creatures.

B.It was produced by natural breeding.

C.It was produced using genetic engineering as a short.cut.

D.It was a product of cross breeding.

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第3题
A.The woman can correct her mistake later.B.The woman answered three questions correctl

A.The woman can correct her mistake later.

B.The woman answered three questions correctly.

C.The woman can't change her answers now.

D.The woman didn't begin the test on time.

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第4题
Benfield Co has the following a legal claim outstanding: Benfield Co has the following a l
egal claim outstanding: A legal action against Benfield Co claiming compensation of $650,000, filed in January 20X4 Benfield Co has been advised that it is probable that the claim will be successful. How should Benfield Co report these legal cases in its financial statements for the year ended 30 April 20X4?

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第5题
Penhali Co forecast financial information at the start of January 20X7 is as follows: Inve
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第6题
Brigham Co has owned 70% of Dorset Co for many yea...

Brigham Co has owned 70% of Dorset Co for many years. It also holds a $5 million 8% loan note from Dorset Co. One of Dorset Co's non-current assets has suffered an impairment of $50,000 during the year.There is a balance in the revaluation surplus of Dorset Co of $30,000 in respect of this asset. The impairment loss has not yet been recorded.The entity financial statements of Dorset Co show a profit for the year of $1.3 million.What is the amount attributable to the non-controlling interests in the consolidated statement of profit or loss?

A、$264,000

B、$880,000

C、$900,000

D、$270,000

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第7题
Part of the lake has been polluted. You can see the water is covered with______ oil.A.a co

Part of the lake has been polluted. You can see the water is covered with______ oil.

A.a coat of

B.a story of

C.a film of

D.a pad of

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第8题
Today, in the minds of most Americans, the American family has meant ______family, co

A.an extended

B.a nuclear

C.a small

D.a modern

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第9题
Petre Co owns 100% of the share capital of the following companies. The directors are unsu
re of whether the investments should be consolidated.In which of the following circumstances would the investment NOT be consolidated?

A、Petre Co has decided to sell its investment in Alpha Co as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profits

B、Beta Co is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it

C、Delta Co is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group

D、Gamma Co is located in a country where a military coup has taken piace and Petre Co has lost control of the investment for the foreseeable future

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第10题
The auditor of Z Co has set performance materiality at $100,000. Which of the following could be the materiality level set for the financial statements as a whole for Z Co?

A.$80,000

B.$95,000

C.$100,000

D.$120,000

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