[问答题]5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies andin many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used asnational Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has beenargued that the same IFRSs should be used by all entities or alternatively a different body of standards should applyto small and medium entities (SMEs).Required:(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
[问答题]证券从业资格证书是进入证券行业的准入证吗
[问答题]求问,公务员递补和调剂是不是同时进行的
[问答题]把下面的文言句子翻译成现代汉语.以是人多以书假余.
[问答题]阅读下面初中信息技术教学导人片段,回答问题.某初中信息技术教师在讲述计算机的文字处理时,这样导入新课:“同学们,上节课,我介绍了Word文档的基本操作,如创建文档、打开文档、保存文档、文字输入等内容,这节课我们要在此基础上,学习根据文档的不同需求进行简单的排版.通过本课的学习,将使我们了解文档调整字体、行距及其他格式等知识,利用这些技能,使得我们的文档变得更规范、更美观.”(1)请就这堂课的导入方式予以评述.(2)信息技术课程的导入应该注意哪些方面
[问答题]请教考古时文物保存的问题我对考古一窍不通,只是看了些报道说有的文物,比如说丝绸之类的东西放在墓室里原本依旧是光彩夺目,还有些陪葬的贡品如藕片之类的东西依旧晶莹剔透,可是考古发掘一打开,就马上随之灰飞烟灭(有没有这么夸张我不清楚,反正至少是瞬间褪色),我完全相信这点.但是我想请教比较专业点的朋友告诉我,那些东西为什么能放在地下那么多年依然保持原来的颜色?他们的化学成分应该在真空的情况下依然会产生变化才对,当然我也不清楚墓室里的空气成分到底是什么样的,是不是就是缺氧成分呢?顺带的提一句,很多人告诉我墓室里可能藏有千年病毒,一旦释放出来会不得了,我非常怀疑这种话,在封闭环境下,病毒真的能存活千年,或者是变异到无法抗拒的程度吗?希望有人能替我解答一下
[问答题]切换掉话的主要原因有
[问答题]简要解释面向对象数据模型中的两种继承性
[问答题]马克思文学理论的基石是什么
[问答题]“十一五”期间我国国防科技工业体制创新可以采取哪些产业对策
[问答题]电子商务的安全需求包含哪些方面
[问答题](b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rentalincome arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year2007/08. State the strategy that Coral should adopt in order to minimise the total income tax sufferedon the rental income. (7 marks)
[问答题](c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved yourfirm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a seniorgovernment official to a foreign country next month. (4 marks)Required:Identify and comment on the ethical and other professional issues raised by each of these matters and state whataction, if any, Dedza should now take.NOTE: The mark allocation is shown against each of the three situations
[问答题]为什么要引入L3交换技术
[问答题]甲公司是一家上市公司,注册资本1亿元.甲公司最近3个会计年度连续盈利,最近3年公司实现的年均可分配利润达到3000万元,自2011年以来没有以任何形式向股东分配利润.2014年2月1日,存公司股东大会上,董事会提交了如下议案: (1)增选公司董事的方案:鉴于公司原副董事长李某涉嫌受贿被检察院立案侦查,免去李某副董事长职务,保留董事身份.增选张某为公司董事并担任副董事长.张某此前为某合营企业的财务负责人,该合营企业在1个月前因违法被吊销营业执照. (2)利润分配的方案:①2013年度向原股东分配利润500万元;②鉴于2013年度公司法定公积金累计额已经达到4000万元,2014年不再提取法定公积金;提议将2000万元法定公积金转为资本. (3)公司合并的方案:吸收合并乙公司,公司合并后,乙公司的债权、债务,由甲公司承继.如果股东大会通过本方案,则自作出合并决议之日起30日内通知债权人. (4)增发股票的方案:①为募集资金,拟于2014年4月向全体原股东配售股份;②配售方案为每10股配4股;③控股股东丙公司明确表示,在股东大会通过增发方案后,将公开认配股份的数量;④已经与丁证券公司达成意向,如果股东大会通过本方案,由丁证券公司负责包销全部所配售的股份. 要求:根据以上事实并结合法律规定,回答下列问题.张某是否可以担任公司董事?并说明理由.
[问答题]关于笔记本的问题:我刚刚购买了笔记本电脑,但是我发现笔记本的屏幕看上去并没有以前用过的台式电脑好,我是第一次用笔记本,请问这是怎么回事
[问答题](3)财务主管担任监事是否合法?说明理由.
[问答题]什么是物流管理
[问答题]确定地面点的基本要素是什么
[问答题]大连有正规的不加佣金的,外汇保证金代理么
[问答题](b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for thisloan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financialdifficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will onlyreceive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.Required:(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)