题目内容
（请给出正确答案）
A、Buy-Back Contracts
B、Revenue-Sharing contracts
C、Capacity reservation contracts
D、Advance purchase contracts
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更多“Two contracts have been discussed in the literature and shown to provide incentives for the buyers t…”相关的问题
A、am specialised
B、specialise
C、am responsible
D、manage
What is the purpose of the message？
A．To offer a new summer fashion catalogue.
B．To offer a job interview.
C．To renew membership to the department store.
D．To offer a holiday sale.
At the end of February, Bry told Ami that he would not complete the plastering in time unless she agreed to increase his payment by a further ￡1,000. Ami agreed to pay the increased sum in order to ensure that the job was done on time. She then thought it was only fair that she should increase the amount of money promised to Cis by the same amount.
However, on completion of the work on time Ami refused to make either of the additional payments to Bry or Cis, beyond the original contractual price.
Required:
Advise Bry and Cis whether they have any rights in law to enforce Ami’s promise to pay them an extra ￡1,000.
(a) The entity uses forward and futures contracts to protect it against fl uctuation in the price of edible oils. Where forwards are used the company often takes delivery of the edible oil and sells it shortly afterwards. The contracts are constructed with future delivery in mind but the contracts also allow net settlement in cash as an alternative. The net settlement is based on the change in the price of the oil since the start of the contract. Seltec uses the proceeds of a net settlement to purchase a different type of oil or purchase from a different supplier. Where futures are used these sometimes relate to edible oils of a different type and market than those of Seltec’s own inventory of edible oil. The company intends to apply hedge accounting to these contracts in order to protect itself from earnings volatility. Seltec has also entered into a long-term arrangement to buy oil from a foreign entity whose currency is the dinar. The commitment stipulates that the fi xed purchase price will be denominated in pounds sterling.
Seltec is unsure as to the nature of derivatives and hedge accounting techniques and has asked your advice on how the above fi nancial instruments should be dealt with in the fi nancial statements. (14 marks)
(b) Seltec has decided to enter the retail market and has recently purchased two well-known brand names in the edible oil industry. One of the brand names has been in existence for many years and has a good reputation for quality. The other brand name is named after a famous fi lm star who has been actively promoting the edible oil as being a healthier option than other brands of oil. This type of oil has only been on the market for a short time. Seltec is fi nding it diffi cult to estimate the useful life of the brands and therefore intends to treat the brands as having indefi nite lives.
In order to sell the oil, Seltec has purchased two limited liability companies from a company that owns several retail outlets. Each entity owns retail outlets in several shopping complexes. The only assets of each entity are the retail outlets. There is no operational activity and at present the entities have no employees.
Seltec is unclear as to how the purchase of the brands and the entities should be accounted for. (9 marks)
Required:
Discuss the accounting principles involved in accounting for the above transactions and how the above transactions should be treated in the fi nancial statements of Seltec.
Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)
The mark allocation is shown against each of the two parts above.
Frank Sietzen, a journalist and coauthor of "New Moon Rising", a chronicle of the development of the new NASA vision, has spent the better part of the past six months leafing through these contracts in order to divine the agency's plans. He says that because the CEV must be compatible with other components of the vision, the contracts give de tails of how NASA is planning to explore the moon and Mars.
According to Mr. Sietzen, the new moonships will have three components that will be launched separately and then bolted together in orbit—unlike NASA's previous moon rocket, the Saturn 5, in which everything went up at once. One component will be the CEV. The second will be an Earth-departure stage—a rocket that provides the oomph needed to push the ship on its way to the moon. The third will be the "lunar surface access module", or lunar lander, to the man in the street.
The decision to assemble the new moonships in orbit lowers the cost of developing the rocket needed to get them off the Earth's surface. Mr. Sietzeen predicts that in about a month's time, when NASA picks two bidders for a CEV, it will announce what this rock et will be—and that it will be based on the technology now used to launch the shuttles.
It is also, he adds, possible to work out from the contracts what the masses of the different components will be. These suggest that four astronauts will travel to the moon and six astronauts to Mars, and that the access module will sometimes fly as an unmanned truck carrying cargo to the moon's surface.
He predicts that there will be three phases of lunar exploration. Initial landings of two to three days will pick up where Apollo left off. Subsequent trips to rougher terrain will last for a week to ten days. And eventually a base camp will be established at one of the poles. This will be occupied for periods ranging from 90 days to a year, and will lead to a permanent manned presence that would act as a prototype Mars base.
The best title for this text could be
A．CEV and NASA's lunar plan.
B．Frank Sietzen's legendary affection.
C．CEV and its earth orbit.
D．Frank Sietzen's astronomical feats.
A.duty of restoration
B.duty of restitution
C.contract of adhesion
D.infancy doctrine
(i) Following an investigation you discover that commissions were paid to a senior official in one country to ensure that the local drug licensing agency concerned facilitated the acceptance of one of your principal revenue earning drugs for use within its national health service.
(ii) You have discovered that an agent of your firm, aware that the licensing agreement might be forthcoming,
purchased several call option contracts on your company’s equity.
(iii) A senior member of the firm’s treasury team has been taking substantial positions in currency futures in order to protect the risk of loss on the translation of dollar assets into the domestic currency. Over the last 12 months significant profits have been made but the trades do not appear to have been properly authorised. You discover that a long position in 50, $250,000 contracts is currently held but over the last four weeks the dollar has depreciated by 10% and all the signs are that it will depreciate considerably more over the next two months.
(iv) One drug company has managed to copy a novel drug that you have just released for the treatment of various forms of skin cancer. You have patent protection in the country concerned but your company has not been able to initiate proceedings through the local courts. Contacts with the trade officials at your embassy in the country concerned suggest that the government has made sure that the proceedings have not been allowed to proceed.
The company’s chief financial officer has asked you to look into these issues and, with respect to (iv), any World Trade
Organisation (WTO) agreements that might be relevant, and to advise her on how the company should proceed in each case.
Required:
Prepare a memorandum advising the Chief Financial Officer on the issues involved and recommending how she should, in each case and in the circumstances, proceed.
We learn from the passage about Koch Industries that ______.
A．it signed contracts with others only on two issues
B．it believes markets can totally replace other forecasting techniques
C．its business includes goods trading, pesticide, fertilizers and chemical
D．it has applied prediction for less than a year
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