The increasing amount of recycled material made available each year is equal to one-tenth of the increasing amount of natural material consumed annually.
Recent studies have shown that the number of endangered animals throughout the world fluctuates sharply and is chiefly determined by changes in meteorological conditions.
The logging industry contributes huge sums of money to political campaigns instates where it has a financial interest.
The techniques that make recycling possible are constantly improved so that more is reclaimed for lower costs each year.
Political contributions by the recycling industry are now greater than those of either the logging or animal protection interests.
第1题:
5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.
Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates
and errors in these financial statements?
1 The reasons for the change.
2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.
3 An estimate of the effect of the change on future periods, where possible.
A 1 and 2 only
B 1 and 3 only
C 2 and 3 only
D All three items
第2题:
()means increasing suddenly or rapidly in amount or number .
A. judicious
B. high-profile
C. explosive
D. fundamentally
第3题:
Which of the following is associated with a buyer's request for material to meet a particular need:
A material warranty
B material guarantees
C implied warranty of salability
D implied warranty of fitness for a particular purpose
E A and C only
第4题:
第5题:
The ladder shall ______.
A.be secured in a position so that it rests firmly against the ship's side from which the discharge operations are carried out
B.have at least two replacement steps which are secured in position by a method different from that used in the original construction
C.have battens made of hardwood,or other material of equivalent properties,in one piece and not less than
D.have steps made of softwood,or other material of equivalent properties,made in one piece free of knots,having an efficient slip surface
第6题:
5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for the
year ended 31 December 2004.
The following material matters are under discussion:
(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing
defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)
Required:
Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which
justifies your answer in each case.
NOTE: The mark allocation is shown against each of the three matters
第7题:
C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
(ii) The maximum price which should be paid for an additional kg of material B is $2
(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
(iv) The maximum price which should be paid for an additional kg of material B is $2·80
Which of the above statements is/are correct?
A.(ii) only
B.(ii) and (iii)
C.(i) only
D.(i) and (iv)
Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.
Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.
第8题:
192 Which of the following is associated with a buyer's request for material to meet a particular need:
A. material warranty
B. material guarantees
C. implied warranty of salability
D. implied warranty of fitness for a particular purpose
E. A and C only
第9题:
The minimum amount of lifesaving equipment required aboard an 85-foot uninspected towing vessel consists of ______.
A.One approved flotation cushion for each person on board
B.One approved life preserver for each person on board and one life ring
C.One approved inflatable vest for each person on board
D.Lifeboat capacity equal to 1 1/2 times the number of persons on board
第10题:
This kind of material expands()the temperature increasing.
Ato
Bfor
Cwith
Dat