[问答题](c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limitedcompany. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%holding. Router no longer exercises significant influence over Wireless. Before the sale of the shares the net assetvalue of Wireless on 1 January 2007 was $200 million and goodwill relating to the acquisition of Wireless was$5 million. Router received $40 million for its sale of the 15% holding in Wireless. At 1 January 2007, the fairvalue of the remaining investment in Wireless was $23 million and at 31 May 2007 the fair value was$26 million. (6 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.
[问答题]我想把安装的软件卸载了但.“添加/删除程序”窗口被锁定了却.这是怎么回事.机器重启了还是这样.
[问答题]什么叫“经、史、子、集”
[问答题]对于树形结构为什么不需要归一化
[问答题]判定函数f (x)=arctanx-x的单调性.
[问答题](1)将数据库“kaoqin”添加到项目“test中.(2)对数据库“kaoqin”下的表“出勤”,使用视图向导建立视图“view1”,要求显示出表“出勤”中的全部记录.并按“员工编号”排序(升序).(3)为表“stuff”的字段“工资”设置完整性约束,要求“工资>;=600”,否则提示信息“工资必须大于或等于600”.(4)设置表“员工”的字段“工资”的默认值为“1200”.
[问答题]化简下列各式:(1)3(xy-2z)+(-xy+3z);(2)-4(pq+pr)+(4pq+pr) ;(3)(2x-3y)-(5x-y) ;(4)-5(x-2y+1)-(1-3x+4y);(5)(2a2b-5ab)- 2(-ab-a2b) ; (6)1-3(x-?y2)+(-x+?y2).
[问答题]怎样把股票收费软件的指标导出
[问答题]《诗经》分为风、雅、颂三类的依据及其各自的含义是什么
[问答题]3 You are the manager responsible for the audit of Lamont Co. The company’s principal activity is wholesaling frozenfish. 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 itsproperty. Lamont has incurred $0·3 million in clean up costs, $0·6 million in modernisation of the units toprevent 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 ended31 March 2007.NOTE: The mark allocation is shown against each of the three issues.
[问答题]机械设备操作人员要遵守哪些基本安全操作守则
[问答题](三)甲、乙两企业均为增值税一般纳税人,增值税税率均为17%.2006年3月6日,甲企业与乙企业签订代销协议,甲企业委托乙企业销售A商品500件,A商品的单位成本为每件350元.代销协议规定,乙企业应按每件A商品585元(含增值税)的价格售给顾客,甲企业按不含增值税的售价的10%向乙企业支付手续费.4月1日,甲企业收到乙企业交来的代销清单,代销清单中注明:实际销售A商品400件,商品售价为200000元,增值税额为34000元.当日甲企业向乙企业开具金额相同的增值税专用发票.4月6日,甲企业收到乙企业支付的已扣除手续费的商品代销款.要求:根据上述资料,编制甲企业如下会计分录:50. 发出商品的计分录.
[问答题]人类个体细胞可分几类
[问答题]用Excel按下列要求建立数据表格和图表,具体要求如下:(1)在指定的文件夹下新建EX05.XLS工作簿文件,将下列某种放射性元素衰变的测试结果数据建成一个数据表(存放在A1:D6区域内),求出实测数值与预测数值之间的误差的绝对值,将数据表保存在shcet1工作表中.时间(小时)实测数值预测数值误差12.818.605824.826,441.31458.763.263.271.8(2)对建立的数据表选择“实测数值”和“预测数值”两列数据建立折线图,图表标题为“测试结果误差图”,并将其嵌入到工作表的A8:E18区域中.将工作表sheet1更名为“测试结果误差表”.
[问答题]齿轮传动中避免胶合的措施有哪些
[问答题]物业公司张经理带领新来的物业服务员巡视楼宇,在进入大门时门卫向他们微笑敬礼,这时有一个人提着大箱子往门外走,门卫很有礼貌地帮助开门放行.巡视到2楼,这里正在装修,木工、瓦工和焊工都在一个房间紧张地忙碌着,为了防止发生火灾,焊工作业场地准备了两个泡沫灭火器.来到3楼,管理员问:“2楼和3楼的灭火器的数量怎么不一样呀”?经理说:“每层楼只要有灭火器就符合要求,不必都一致”.看到消火栓柜前摆放着整齐的花盆,管理员问:“消防柜前的物品摆放是否有规定”?经理说:“没明确规定,但是消火栓柜门必须保证开关灵活,一旦发生火灾才能很快地拿出来使用”.管理员问:“3楼的通道门用灭火器撑着是为什么”?经理说:“有几个房间正在装修,来回来去搬着东西开门费事,把门撑开后省得经常放下东西去开门,这也是个办法”.在楼道里,管理员看到一个人正在吸烟问道:“在大厦的公共场所里是否可以吸烟”?经理说:“我们不行,客人是我们的用户,只要注意安全,我们不便制止”.管理员说.“经理您看,发小广告的都到3楼来了”.经理说:“现在发小广告的太多了,轰走一拨又来一拨,真拿他们没办法”.走到3楼的尽头,经理说:“我们还得从那边上4楼,你看他们为了装修.箱子都摆在通道上了”.来到4楼,管理员说:“我闻到一股烧纸的味,是否应检查一下”.经理说:“大厦安全非常重要,防火意识必须加强,下星期召开全体大会一定要好好强调这一点”指出并改正本案例中存在的不妥之处.
[问答题]台湾文学作品的感情基调是什么
[问答题]神门穴的主治作用.
[问答题]场地类别如何确定
[问答题]政协委员提出某些城市大搞亮丽工程,浪费财力物力,应注重节约能源,对此有人说美化城市很有必要,也有人认为要倡导节能环保,你怎么看(2011年7月16日贵州省公务员面试真题)
[问答题]抗震概念设计有哪些基本原则? 怎样体现