sensitirity adjustment是（）。
第1题：
(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the
financial statements for the year ended 31 May 2005 including the adjustment to opening balances;
(9 marks)
(b) Accounting in the financial statements for the year ended 31 May 2005
IFRS2 requires an expense to be recognised for the share options granted to the directors with a corresponding amount shown
in equity. Where options do not vest immediately but only after a period of service, then there is a presumption that the
services will be rendered over the ‘vesting period’. The fair value of the services rendered will be measured by reference to
the fair value of the equity instruments at the date that the equity instruments were granted. Fair value should be based on
market prices. The treatment of vesting conditions depends on whether or not the conditions relate to the market price of the
instruments. Market conditions are effectively taken into account in determining the fair value of the instruments and therefore
can be ignored for the purposes of estimating the number of equity instruments that will vest. For other conditions such as
remaining in the employment of the company, the calculations are carried out based on the best estimate of the number of
instruments that will vest. The estimate is revised when subsequent information is available.
The share options granted to J. Van Heflin on 1 June 2002 were before the date set in IFRS2 for accounting for such options
(7 November 2002). Therefore, no expense calculation is required. (Note: candidates calculating the expense for the latter
share options would be given credit if they stated that the company could apply IFRS2 to other options in certaincircumstances.) The remaining options are valued as follows:
第2题：
A.Internal cells及Foreign cells可以进行Adjustment操作
B.UTRAN cell及Foreign cells可以进行Adjustment操作
C.Adjustment是用现网的数据去更新valid area
D.Foreign cells可以进行Adjustment操作
第3题：
A、criticism
B、admiration
C、euphoria
D、shock
第4题：
关于Adjustment的说法是正确的是（）
第5题：
适应性障碍（adjustment disorders）
第6题：
sensitirity adjustment是()。
A.敏感性调节按钮
B.电源开关指示
C.有声报警器
D.敏感探测区域
第7题：
材料：
This insurance also covers the insured vessel&39;s proportion of general average，salvage or salvage charges，but in case of general average sacrifice of the vessel，the Insured may recover fully for such loss without obtaining contributions from other parties．
General average shall be adjusted in accordance with the relative contract and governing law and practice．However，where the contract of affreightment or carriage does not so provide，the adjustment shall be made according to the Beijing Adjustment Rules or similar provisions of other rules． Where all the contributing interests are owned by the Insured，or when the insured vessel sails in ballast and there are no other contributing interests the provisions of the Beijing Adjustment Rules（excluding Article 5），or similar provisions of other rules if expressly agreed，shall apply as if the interests were owned by different persons．
The voyage for this purpose shall be deemed to continue from the port or place of departure until the arrival of the vessel at the first port or place of call thereafter other than a port or place of refuge or a port or place of call for bunkering only．If at any such intermediate port or place there is an abandonment of the adventure originally contemplated the voyage shall thereupon be deemed to be terminated.
问题：
In the event of general average sacrifice of the insured vessel，the insured ______．
A.can only recover the insured vessel’s proportion from the Insurer
B.should recover fully for such loss by obtaining contributions from the other parties
C.may recover fully for such loss from the Insurer prior to his obtaining the contributions from other parties
D.shall own all the contributing interests
General average adjustment shall be made according to the Beijing Adjustment Rules or similar provisions of other rules if _____．A.the relative contract does not provide according to which law and practice the adjustment shall be made
B.the contributing interests are owned by different persons
C.the contract of affreightment or carriage requires that some other governing law be followed
D.there is a sacrifice of the insured vessel
If the insured vessel sails in ballast and there are no other contributing interests，______．A.the general average adjustment shall be made according to the relative contract of carriage
B.all the provisions of Beijing Adjustment Rules shall be applied in case of any general average
C.no general average adjustment is needed
D.the general average shall be adjusted as if there were different contributing interests according to the provisions of Beijing Adjustment Rules
The word“contemplated”in the last paragraph of this passage means _____．A.“looked at”
B.“intended”
C.“contended”
D.“meditated”
请帮忙给出每个问题的正确答案和分析，谢谢！
第8题：
A.Zoom Tool
B.Fade Adjustment Tool
C.Hand Tool
D.Cross Fade Tool
第9题：
操作方式ADJUSTMENT T1的作用？
第10题：
Adjustment layer（调节图层）是不能作用于背景层上的。