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提问人：网友jannylee
发布时间：2022-01-06
[主观题]
Over 2 million customers ______ to Gecko Vision, a popular cable television service based
in Lahore.
A．subscribe
B．relate
C．limit
D．apply
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更多“Over 2 million customers ______ to Gecko Vision, a popular cable television service based”相关的问题
第2题
What topics related to the Nightcap Oak does the professor mainly discuss？ Choose 2 answer
s.
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A．Factors that relate to the size of the area in which it grows
B．The size of its population over the last few centuries
C．Whether anything can be done to ensure its survival
D．Why it did not change much over the last one hundred million years
第3题
China, located in ____ _____, covers a land a land area of ____ ____ sq km and a sea area
China, located in ____ _____, covers a land a land area of ____ ____ sq km and a sea area of over 4.7 million sq km. With its 4 municipalities, 23 provinces, 5 autonomous regions and 2 ____ ____ __ , China will always remain united.
第4题
3 （a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a
3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June
2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under the
terms of the purchase agreement, the five directors were to receive a total of three million ordinary shares of $1
of Leigh on 1 June 2006 (market value $6 million) and a further 5,000 shares per director on 31 May 2007,
if they were still employed by Leigh on that date. All of the directors were still employed by Leigh at 31 May
2007.
Leigh granted and issued fully paid shares to its own employees on 31 May 2007. Normally share options issued
to employees would vest over a three year period, but these shares were given as a bonus because of the
company’s exceptional performance over the period. The shares in Leigh had a market value of $3 million
(one million ordinary shares of $1 at $3 per share) on 31 May 2007 and an average fair value of
$2·5 million (one million ordinary shares of $1 at $2·50 per share) for the year ended 31 May 2007. It is
expected that Leigh’s share price will rise to $6 per share over the next three years. (10 marks)
Required:
Discuss with suitable computations how the above share based transactions should be accounted for in the
financial statements of Leigh for the year ended 31 May 2007.
第5题
A company incurred and capitalized €2 million of development costs during the year.Th
ese costs were fully deductible immediately for tax purposes, but the company is depreciating them over two years for financial reporting purposes.The company has a long history of profitability.When calculating the company’s debt-to-equity ratio, the most appropriate way for an analyst to incorporate the differential tax treatment is to:
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A.include it in equity.
B.include it in liabilities.
C.not include it in either equity or liabilities.
第6题
Tourism in Thailand In 1997 there were over 7 million （1) to Thailand. There were （2) in
Tourism in Thailand In 1997 there were over 7 million (1) to Thailand. There were (2) independent travelers (up 4.5% on last year) (3) people on group tours (down 4.7%). The largest number of visitors was (4) East Asia. 78% of group tour travellers and 51% of (5) travellers were from countries such as Malaysia, Hong Kong and Japan. The second largest number of tourists (6) from Europe: 14% of group tour visitors and 27% of independent travellers, (7) the largest number coming from France and Germany. The smallest number of visitors was from Africa. 0.4% of group visitors and 0.9% of independent travellers were from African countries, and (8) half of those were from South Africa. There were changes (9) the numbers of visitors from different countries. Visitors from Argentina were up by 53% for group tours and 26% (10) independent travellers. The number of visitors from Bangladesh was (11) there were 70% fewer group tour visitors and 48% fewer independent travellers than last year. The number of visitors from Sweden was up (12) 24% for group tours and 15% for independent travellers.
In 1997 there were over 7 million (1) to Thailand.
A.guests
B.callers
C.visitors
第7题
3 You are the manager responsible for the audit of Keffler Co, a private limited company e
ngaged in the manufacture of
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plastic products. The draft financial statements for the year ended 31 March 2006 show revenue of $47·4 million
(2005 – $43·9 million), profit before taxation of $2 million (2005 – $2·4 million) and total assets of $33·8 million
(2005 – $25·7 million).
The following issues arising during the final audit have been noted on a schedule of points for your attention:
(a) In April 2005, Keffler bought the right to use a landfill site for a period of 15 years for $1·1 million. Keffler
expects that the amount of waste that it will need to dump will increase annually and that the site will be
completely filled after just ten years. Keffler has charged the following amounts to the income statement for the
year to 31 March 2006:
– $20,000 licence amortisation calculated on a sum-of-digits basis to increase the charge over the useful life
of the site; and
– $100,000 annual provision for restoring the land in 15 years’ time. (9 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 Keffler Co for the year ended
31 March 2006.
NOTE: The mark allocation is shown against each of the three issues.
第8题
（b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal
(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that has
been separately disclosed on the face of the income statement. The equipment cost $1·2 million when it was
purchased in April 1996 and was being depreciated on a straight-line basis over 20 years. (6 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 Keffler Co for the year ended
31 March 2006.
NOTE: The mark allocation is shown against each of the three issues.
第9题
A．People all over the world.B．Two billion people.C．Two and a half million people.D．Hal
A．People all over the world.
B．Two billion people.
C．Two and a half million people.
D．Half the people in the world.
