题目内容
（请给出正确答案）
Which statement does this article lead you to believe？
A.All changes are predictable.
B.Nothing ever changes in nature.
C.Nature is not always predictable.
D.Nature always serves man well.
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更多“Which statement does this arti…”相关的问题
A.A naïve narrator does not have a full understanding of the story.
B.A naïve narrator distorts the meaning of the story.
C.A naïve narrator usually supplies reliable details.
D.A naïve narrator creates a special literary effect.
B、They contain mixed values; some items are at current values and some are at out of date values
C、They understate assets and overstate profit
D、They overstate gearing in the statement of financial position
Advertising informs consumers about the existence and benefits ofproducts and services and attempts to persuade them to buy them. The best formof advertising is probably word of mouth advertising which occurs when peopletell their friends about the benefits of products or services that they havepurchased. Yet virtually no providers of goods or services relay on this alone,which using paid advertising instead. Indeed many organizations also use institutionalor prestige advertising which is designed to build up their reputation ratherthan to sell particular products. Although large companies could easily set up theirown advertising departments, write their own advertisements and by media space themselves.They tend to use the services of large advertising agencies. These are likelyto have more resources and more knowledge about all aspects of advertising andadvertising media than single company. It is also easier for a dissatisfycompany to give its account to another agency. And it would be to fire theirown advertising staff. The company generally give the advertising agency andagreed budget. A statement of the objective of the advertising campaign know asbrief and overall advertising strategy concerning the message to becommunicated to the target customers. The agency creates advertisements anddevelops a media prime, specifying which media will be used and in which proportions.Agencies often produce alternative ads or commercials that pretested innewspapers, television stations etc. in different parts of the country. Beforea final choices was made
prior to anational campaign.
Q22 What is probably the bestform. of advertising according to the speaker？
Q23 What does the speaker sayis the proposes of many organization using prestige advertising ？
Q24 How did large companiesgenerally handle their advertising？
Q25 What would advertisingagencies often do before a national campaign？
The following information is relevant for questions 9 and 10
A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,
and a suspense account appeared in the company’s draft balance sheet.
Subsequent checking revealed the following errors:
(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.
Depreciation at the rate of 10% per year ($480) had been charged.
(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the
company’s records.
(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal
cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry
for the transaction. (The company does not maintain a payables ledger control account).
(4) The payments side of the cash book had been understated by $10,000.
9 Which of the above items would require an entry to the suspense account in correcting them？
A All four items
B 3 and 4 only
C 2 and 3 only
D 1, 2 and 4 only
A.Balance Sheet
B.Income Statement
C.Statement of Cash Flow
D.Statement of Retained Earnings
After preparing a draft statement of profit or loss (before interest and tax) for the year ended 31 March 20X6 (before any adjustments which may be required by notes (i) to (iv) below), the summarised trial balance of Triage Co as at 31 March 20X6 is:
The following notes are relevant:
(i) Triage Co issued 400,000 $100 6% convertible loan notes on 1 April 20X5. Interest is payable annually in arrears on 31 March each year. The loans can be converted to equity shares on the basis of 20 shares for each $100 loan note on 31 March 20X8 or redeemed at par for cash on the same date. An equivalent loan without the conversion rights would have required an interest rate of 8%.
The present value of $1 receivable at the end of each year, based on discount rates of 6% and 8%, are:
(ii) Non-current assets:
The directors decided to revalue the leased property at $66·3m on 1 October 20X5. Triage Co does not make an annual transfer from the revaluation surplus to retained earnings to reflect the realisation of the revaluation gain; however, the revaluation will give rise to a deferred tax liability at the company’s tax rate of 20%.
The leased property is depreciated on a straight-line basis and plant and equipment at 15% per annum using the reducing balance method.
No depreciation has yet been charged on any non-current assets for the year ended 31 March 20X6.
(iii) In September 20X5, the directors of Triage Co discovered a fraud. In total, $700,000 which had been included as receivables in the above trial balance had been stolen by an employee. $450,000 of this related to the year ended 31 March 20X5, the rest to the current year. The directors are hopeful that 50% of the losses can be recovered from the company’s insurers.
(iv) A provision of $2·7m is required for current income tax on the profit of the year to 31 March 20X6. The balance on current tax in the trial balance is the under/over provision of tax for the previous year. In addition to the temporary differences relating to the information in note (ii), at 31 March 20X6, the carrying amounts of Triage Co’s net assets are $12m more than their tax base.
Required:
(a) Prepare a schedule of adjustments required to the draft profit before interest and tax (in the above trial balance) to give the profit or loss of Triage Co for the year ended 31 March 20X6 as a result of the information in notes (i) to (iv) above.
(b) Prepare the statement of financial position of Triage Co as at 31 March 20X6.
(c) The issue of convertible loan notes can potentially dilute the basic earnings per share (EPS). Calculate the diluted earnings per share for Triage Co for the year ended 31 March 20X6 (there is no need to calculate the basic EPS).
Note: A statement of changes in equity and the notes to the statement of financial position are not required.
The following mark allocation is provided as guidance for this question:
(a) 5 marks
(b) 12 marks
(c) 3 marks
此题为判断题(对，错)。
Which of the following statement is true？
A．RealNetworks makes profit through clever licensing terms.
B．RealNetworks intends to cooperate with Netscape to compete against Microsoft.
C．Microsoft completely beat Netscape in marketing competition.
D．Microsoft has developed a new program superior to that of RealNetworks.
According to the passage, which of the following statement is true？
A．A change in the educational system will eliminate the need to cheat.
B．The problem of student cheating has its roots in deeper problems.
C．Students do not cheat on essay tests.
D．Punishment is an effective method of stopping cheating.
