[问答题]2 Tyre, a public limited company, operates in the vehicle retailing sector. The company is currently preparing its financialstatements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If thecustomer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled byTyre, the company repays the full amount of the deposit to the customer. The balance of the purchase pricebecomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognisethe revenue from the deposits immediately and the balance of the purchase price when the goods are deliveredto the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on thetransaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option whichentitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normaleconomic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)Required:Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended31 May 2006.(The mark allocation is shown against each of the above items)
[问答题]请问银行从业资格考试,第一次可不可以只报一门公共基础,等下一次再考选科
[问答题]要想进厦门公务员的面试,笔试要考到多少分啊
[问答题](b) Analyse THREE potential problems, based solely on the information provided above, that TMC mightencounter in the acquisition of CBC. (5 marks)
[问答题]病历摘要男性,72岁,反复咳嗽、咳痰、喘息16年,再发伴发热1周.患者16年前无明确诱因出现咳嗽、咳白色泡沫样痰、喘息,无发热、心悸.此后上述症状反复发作,多以受凉、季节变化为诱因,每年累计发病时间约3个月,经抗炎、止咳、平喘等治疗,病情可逐渐好转.1周前患者因受凉再发咳嗽、咳少量黄脓痰,轻微活动后即感喘息,伴发热,体温最高39.2℃.外院血常规示“WBC9.4×109/L,N0.92”.经抗感染等治疗后,体温降至37.0～38.0℃,但其他症状缓解不明显,本次患病以来,精神、食欲、睡眠差,需高枕卧位大小便未见异常,体重无明显变化.平素体健.否认传染病史.吸烟50余年.20支/日,饮白酒约40余年,100g/日.无遗传病家族史.查体:T37.5℃,P99次/分,R24次/分,BP135/80mmHg.急性病容,呼吸急促,精神差.口唇轻度发绀.全身浅表淋巴结未触及肿大.桶状胸,叩诊呈过清音,呼吸音稍低,双下肺可闻及散在细湿性啰音、未闻及哮鸣音,未闻及胸膜摩擦音.心界无扩大,心率99次/分,律齐,各瓣膜区未闻及杂音.腹部平软,无压痛,肝脾肋下未触及,双下肢无水肿.辅助检查:血常规:Hb163g/L,RBC5.32×1012/L,WBC7.7×109/L,N0.82,Plt291×109/L.肝肾功能及电解质未见异常.动脉血气分析(未吸氧)示:pH7.35,PaO240mmHg,PaCO251mmHg,HCO327.4mol/L,SaO284%.
[问答题]下表记录了某星期内股市的涨跌情况,请完成下表:间涨跌情况用正负数表示星期上涨100点+100星期二下跌50点星期三上涨60点星期四下跌30点星期五上涨2点
[问答题]想报考2012年的银行从业资格考试,现在非银行从业人员,怎么在中国银行业协会上报名
[问答题]自2002年以来,南京、成都、石家庄等地相继发生奶农把鲜奶倒入下水道的事件.另据2004年7月15日中央电视台《经济半小时》报道,进入夏季之后,浙江某市160多户奶农也频频把鲜奶倒入水沟,有时在一天内倒掉14吨.倒奶那几天,畜牧兽医站的工作人员分头外出,帮助奶农联系收购鲜奶的企业,但收效甚微.时隔一年,这样的事件又见诸媒体.2005年8月11日新华网报道,陕西某村十几家奶农无奈把鲜奶倒进污水沟.为帮助奶农售奶,当地政府联系了一家公司,收奶价格是每公斤1.2元.可就是这样的低价,该企业后来也不收了.人们不禁要问:如今牛奶多得喝不完了吗其实,全球年人均奶类消费量为93公斤,中国仅为7.2公斤.奶农倒奶固然与牛奶易变质且不能大量贮存有关,但前几年一些地方农民一窝蜂地饲养奶牛,鲜奶的供应大量增加.同时,很多企业纷纷介入乳品加工业,有些产品尚未达标上市,消费者不敢购买.当乳品销路不好时,企业便限量收购鲜奶.根据以上材料回答问题(1)历史上资本主义国家经济危机时农场主把牛奶倒入大海的现象,与材料中的“倒奶事件”有何本质区别(2)“倒奶事件”中隐含着什么样的经济规律(3)为避免发生类似的“倒奶事件”,你认为地方政府应如何作为
[问答题]关于申请会计上岗证的免试条件我是2012年6月份考到的《财经法规》与《会计基础》证,而且我是会计专业类(注册会计师系),大专毕业的,但是我要到2013年6才能拿到毕业证书:请问我可以申请会计上岗证吗
[问答题]什么是历史遗留生产经营性违法建筑
[问答题]4 You are an audit manager in Smith & Co, a firm of Chartered Certified Accountants. You have recently been maderesponsible for reviewing invoices raised to clients and for monitoring your firm’s credit control procedures. Severalmatters came to light during your most recent review of client invoice files:Norman Co, a large private company, has not paid an invoice from Smith & Co dated 5 June 2007 for work in respectof the financial statement audit for the year ended 28 February 2007. A file note dated 30 November 2007 statesthat Norman Co is suffering poor cash flows and is unable to pay the balance. This is the only piece of informationin the file you are reviewing relating to the invoice. You are aware that the final audit work for the year ended28 February 2008, which has not yet been invoiced, is nearly complete and the audit report is due to be issuedimminently.Wallace Co, a private company whose business is the manufacture of industrial machinery, has paid all invoicesrelating to the recently completed audit planning for the year ended 31 May 2008. However, in the invoice file younotice an invoice received by your firm from Wallace Co. The invoice is addressed to Valerie Hobson, the managerresponsible for the audit of Wallace Co. The invoice relates to the rental of an area in Wallace Co’s empty warehouse,with the following comment handwritten on the invoice: ‘rental space being used for storage of Ms Hobson’sspeedboat for six months – she is our auditor, so only charge a nominal sum of $100’. When asked about the invoice,Valerie Hobson said that the invoice should have been sent to her private address. You are aware that Wallace Cosometimes uses the empty warehouse for rental income, though this is not the main trading income of the company.In the ‘miscellaneous invoices raised’ file, an invoice dated last week has been raised to Software Supply Co, not aclient of your firm. The comment box on the invoice contains the note ‘referral fee for recommending Software SupplyCo to several audit clients regarding the supply of bespoke accounting software’.Required:Identify and discuss the ethical and other professional issues raised by the invoice file review, and recommendwhat action, if any, Smith & Co should now take in respect of:(a) Norman Co; (8 marks)
[问答题]阅读下列函数说明和C函数,将应填入(n)处的字句写在对应栏内.[说明]邻接表是图的一种顺序存储与链式存储结合的存储方法.其思想是:对于图G中的每个顶点 vi,将所有邻接于vi的顶点vj连成一个单链表,这个单链表就称为顶点vi的邻接表,其中表头称作顶点表结点VertexNode,其余结点称作边表结点EdgeNode.将所有的顶点表结点放到数组中,就构成了图的邻接表AdjList.邻接表表示的形式描述如下: define MaxVerNum 100 /*最大顶点数为100*/typedef struct node{ /*边表结点*/int adjvex; /*邻接点域*/struct node *next; /*指向下一个边表结点的指针域*/ }EdgeNode;typedef struct vnode{ /*顶点表结点*/int vertex; /*顶点域*/EdgeNode *firstedge; /*边表头指针*/}VertexNode;typedef VertexNode AdjList[MaxVerNum]; /*AdjList是邻接表类型*/typedef struct{AdjList adjlist; /*邻接表*/int n; /*顶点数*/}ALGraph; /*ALGraph是以邻接表方式存储的图类型*/深度优先搜索遍历类似于树的先根遍历,是树的先根遍历的推广.下面的函数利用递归算法,对以邻接表形式存储的图进行深度优先搜索:设初始状态是图中所有顶点未曾被访问,算法从某顶点v出发,访问此顶点,然后依次从v的邻接点出发进行搜索,直至所有与v相连的顶点都被访问；若图中尚有顶点未被访问,则选取这样的一个点作起始点,重复上述过程,直至对图的搜索完成.程序中的整型数组visited[]的作用是标记顶点i是否已被访问.[函数]void DFSTraverseAL(ALGraph *G)/*深度优先搜索以邻接表存储的图G*/{ int i;for(i=0;inext; /*找Vi的下一个邻接点*/}}
[问答题](一)2004年甲内资企业在年度决算报表编制前,委托注册税务师事务所进行所得税汇算清缴的审核.注册税务师在“长期投资――其他投资”明细帐中,发现上年结转投资额为200万元,接受投资单位为深圳乙公司,甲企业当年投资收益为帐户为0,在“其他应付款－－深圳乙公司”明细帐中发现当年7月15日贷方发生额5万元,后附原始凭证为银行汇兑结算凭证和往来结算凭证,注册税务师认定该项目为其他应付款为投资分回利润(与事实相符)甲企业帐务处理为:借:银行存款 50000贷:其他应付款 50000假定甲企业当年和以前年度经营均盈利,也无其他涉税事项,甲企业所得税用税率为33%,深圳乙企业所得税适用税率为15%,注册税务师应如何指导甲企业进行纳税申报,并作相关帐务调整分录.
[问答题]测定马歇尔试件表观密度应采用哪种方法?简述试验步骤.
[问答题]申请设立股份有限公司应当向公司登记机关提交哪些文件
[问答题]抗震设计时,如何保证框架梁塑性铰区有足够的延性
[问答题]《汉书·艺文志》中“皆感于哀乐,缘事而发”是用来指什么作品
[问答题]年度目标的含义?企业从哪几个方面考察
[问答题]《标准》规定的检验项目的现场质量检验应如何向监理工程师报告
[问答题]套利组合满足那些条件才有存在的可能
[问答题]应用编辑同组工作表的方法,将当前工作表“班级”和“一模成绩分析”中的标题文字设置为“华文行楷”.