题目内容
（请给出正确答案）
A．did the villagers realize
B．the villager srealize
C．the villagers did realize
D．didn't the villager srealize
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更多“Not until all the fish died in the river__________ how serious the pollution was．”相关的问题
A.Radiation
B.Concatenation
C.Elevation
D.Connotation
Dialogues Fill in the blanks with the words you hear. W: Why do you want to eat western food so much today？ Anything __________ to celebrate？ M: Honey, do you really forget about it？ Think it over. It’s a candlelight dinner. W: It’s not your _____________, also not mine. Hey, come on. Just tell me. M: It’s our wedding anniversary, honey. How can you forget about it？ W: My dear, tomorrow is our wedding anniversary. We’ve been together for 20 years. M: But you never change. Always so careless! Do you remember things on our wedding day？ W: Of course. I almost missed my own ___________. M: Do you remember our fi rst date？ I got a really special gift. W: I can never ____________ that. I bought you a box of chocolate, but I was so anxious that I forgot to give them to you. You didn’t get them until we parted. They had already melted down (融化). M: Yeah, it’s really unforgettable. Thank you for making me ___________ all these years. W: You are the one I should thank. You’ve done really a great job.
It was not until the subprime loan crisis (次贷危机)______ great damage to the American financial system that Americans______the severity of the situation.
A．caused; realized
B．had caused; realized
C．caused; had realized
D．was causing; had realized
In addition to this Picant agreed to pay a further amount on 1 April 2010 that was contingent upon the post-acquisition performance of Sander. At the date of acquisition Picant assessed the fair value of this contingent consideration at $4·2 million, but by 31 March 2010 it was clear that the actual amount to be paid would be only $2·7 million (ignore discounting). Picant has recorded the share exchange and provided for the initial estimate of $4·2 million for the contingent consideration.
On 1 October 2009 Picant also acquired 40% of the equity shares of Adler paying $4 in cash per acquired share and issuing at par one $100 7% loan note for every 50 shares acquired in Adler. This consideration has also been recorded by Picant.
Picant has no other investments.
The summarised statements of fi nancial position of the three companies at 31 March 2010 are:
(i) At the date of acquisition the fair values of Sander’s property, plant and equipment was equal to its carrying amount with the exception of Sander’s factory which had a fair value of $2 million above its carrying amount. Sander has not adjusted the carrying amount of the factory as a result of the fair value exercise. This requires additional annual depreciation of $100,000 in the consolidated fi nancial statements in the post-acquisition period.
Also at the date of acquisition, Sander had an intangible asset of $500,000 for software in its statement of fi nancial position. Picant’s directors believed the software to have no recoverable value at the date of acquisition and Sander wrote it off shortly after its acquisition.
(ii) At 31 March 2010 Picant’s current account with Sander was $3·4 million (debit). This did not agree with the equivalent balance in Sander’s books due to some goods-in-transit invoiced at $1·8 million that were sent by Picant on 28 March 2010, but had not been received by Sander until after the year end. Picant sold all these goods at cost plus 50%.
(iii) Picant’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose Sander’s share price at that date can be deemed to be representative of the fair value of the shares held by the non-controlling interest.
(iv) Impairment tests were carried out on 31 March 2010 which concluded that the value of the investment in Adler was not impaired but, due to poor trading performance, consolidated goodwill was impaired by $3·8 million.
The following information is relevant:
(v) Assume all profi ts accrue evenly through the year.
Required:
(a) Prepare the consolidated statement of fi nancial position for Picant as at 31 March 2010. (21 marks)
(b) Picant has been approached by a potential new customer, Trilby, to supply it with a substantial quantity of goods on three months credit terms. Picant is concerned at the risk that such a large order represents in the current diffi cult economic climate, especially as Picant’s normal credit terms are only one month’s credit. To support its application for credit, Trilby has sent Picant a copy of Tradhat’s most recent audited consolidated fi nancial statements. Trilby is a wholly-owned subsidiary within the Tradhat group. Tradhat’s consolidated fi nancial statements show a strong statement of fi nancial position including healthy liquidity ratios.
Required:
Comment on the importance that Picant should attach to Tradhat’s consolidated fi nancial statements when deciding on whether to grant credit terms to Trilby. (4 marks)
A.have a chance
B.have an opportunity
C. have access
All the following are the advantages of digital still camera EXCEPT ______.
A．no need of film
B．too expensive to own
C．the image can be changed
D．high resolution
All the following are the advantages of digital still camera EXCEPT ______.
A．no need of film
B．easy to carry
C．the image can be changed
D．high resolution
It can be inferred from the passage that_____.
A: scientist have made all the food fit to eat
B: only in recent years have people found that the food is related to one ’ s illness
C: all kinds of cancer are related to the diet
D: some additives are harmful to our health
A、the duration model.
B、the maturity model.
C、the repricing model.
D、the funding gap model.
E、All of the above.
A、its asset-liability structure.
B、rates of interest when the assets and liabilities were put on the books.
C、the riskiness of its loans and investments.
D、the cost of its deposit and non-deposit sources of funds.
E、All of the above.
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