题目内容
（请给出正确答案）
A、balance sheet
B、stement of cash flows
C、the double entry bookkeeping
D、income statement
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更多“Principal financial statements includes the following___________”相关的问题
A、There are four principal qualitative characteristics of financial statements: understandability, relevance, reliability and comparability.
B、There are four qualitative characteristics of financial statements: understandability, relevance, reliability and comparability.
C、There are four principal qualitative characteristics of the statement of cash flows: understandability, relevance, reliability and comparability.
D、None of the above.
(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to
be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus
to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year
period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment
option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial
discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is
uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as
a current liability because of the discussions with the bank. (6 marks)
Appropriateness of the format and presentation of the report and quality of discussion (2 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
A、$514,560
B、$566,000
C、$564,560
D、$520,800
In order to (56) foreign exchange administration, maintain strong balance of payments position, China (57) the Regulations on Foreign Exchange Administration on January 29,1996. The State Administration of Foreign Exchange is the agency responsible for foreign exchange administration. The SAFE has a similar branch structure with that of the People's Bank of China, China's central bank. The Bank of China (58) the principal foreign exchange bank. Other banks and financial institutions, (59) affiliates of non-resident banks, (60) designed transactions with the approval of the SAFE.
(41)
A．develop
B．improve
C．change
D．conduct
A financial plan begins with the organization's goals and objectives. Next these goals and objectives are "translated" into budgets that detail expected income and expenses. From these budgets, which may be combined into an overall cash budget, the financial manager determines what funding will be needed and where it may be obtained. The four principal sources of financing are sales revenue, equity capital (derived from the sale of common and preferred stock) , debt capital, and proceeds from the sale of assets. Once the needed funds have been obtained, the financial manager is responsible for ensuring that they are properly used. This is accomplished through a system of monitoring and evaluating the firm's financial activities.
Most short-term financing is unsecured. That is, no collateral is required. Sources of unsecured short-term financing include trade credit, promissory notes issued to suppliers, unsecured bank loans, commercial paper, and commercial drafts. Sources of secured short-term financing include loans secured by inventory or accounts receivable. It is also
possible to sell receivables to factors. Trade credit is the least expensive source of short-term financing; there is no interest charge. The cost of financing through other sources generally depends on the source and on the credit rating of the firm that requires the financing. Factoring is generally the most expensive approach.
21. Financial management consists of those activities that are concerned with obtaining money and using it effectively.
22. Short-term financing and the long-term financing is the same.
23. A financial plan begins with the organization's plan.
24. The four principal sources of financing are sales revenue, equity, debt capital and financial plans.
25. Trade credit is the most expensive source of short-term financing.
fish. The draft consolidated financial statements for the year ended 31 March 2007 show revenue of $67·0 million
(2006 – $62·3 million), profit before taxation of $11·9 million (2006 – $14·2 million) and total assets of
$48·0 million (2006 – $36·4 million).
The following issues arising during the final audit have been noted on a schedule of points for your attention:
(a) In early 2007 a chemical leakage from refrigeration units owned by Lamont caused contamination of some of its
property. Lamont has incurred $0·3 million in clean up costs, $0·6 million in modernisation of the units to
prevent future leakage and a $30,000 fine to a regulatory agency. Apart from the fine, which has been expensed,
these costs have been capitalised as improvements. (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 Lamont Co for the year ended
31 March 2007.
NOTE: The mark allocation is shown against each of the three issues.
The World Bank established toward the end of World War Ⅱ as S1.______
a new international financial organization providing long-term fi- S2.______
nance in the difficult postwar period which laid ahead. The Bank S3.______
came into operation in June 1946 with a member of 44 countries. S4.______
By April 1962 membership rose to 75, and 15 other countries were S5.______
applicants, most of which new independent African nations. S6.______
The Bank's first group of loans was made in 1947 to aid post-
war reconstruction in Western Europe. Tile Bank then turned
to lend to assist the economic growth of the less developed countries S7.______
of the world.
These development loans now reach almost US $6000 mil-
lion. They have helped to lay the foundation of economy progress in S8.______
many countries, particularly by assisting the development of the e- S9.______
lectric power, transportation, industry and agriculture.
All payment of interest and principal due from the Bank's bor- S10.______
rowers have been received.
【S1】
Data mining is an(66)research field in database and artificial intelligence. In this paper, the data mining techniques are introduced broadly including its producing background, its application and its classification. The principal techniques used in the data mining are surveyed also, which include rule induction, decision(67), artificial(68)network, genetic algorithm, fuzzy technique, rough set and visualization technique. Association rule mining, classification rule mining, outlier mining and clustering method are discussed in detail. The research achievements in association rule, the shortcomings of association rule measure standards and its(69), the evaluation methods of classification rules are presented. Existing outlier mining approaches are introduced which include outlier mining approach based on statistics, distance-based outlier mining approach, data detection method for deviation, rule-based outlier mining approach and multi-strategy method. Finally, the applications of data mining to science research, financial investment, market, insurance, manufacturing industry and communication network management are introduced. The application(70)of data mining are described.
A．intractable
B．emerging
C．easy
D．scabrous
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