After discharging，the above valves were inspected again and found them in ______ condition．A.detactB.contactC.intactD.contract

题目

After discharging，the above valves were inspected again and found them in ______ condition．

A.detact

B.contact

C.intact

D.contract

参考答案和解析

正确答案：C

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相似问题和答案

第1题：

shareholders, were offered an increased profit share in the enlarged business for a period of two years after the

date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will

be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at

30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(c) Acquisition of Marne
All business combinations within the scope of IFRS 3 ‘Business Combinations’ must be accounted for using the purchase
method. (IFRS 3.14) The pooling of interests method is prohibited. Under IFRS 3, an acquirer must be identified for all
business combinations. (IFRS 3.17) Sirus will be identified as the acquirer of Marne and must measure the cost of a business
combination at the sum of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, in exchange
for control of Marne; plus any costs directly attributable to the combination. (IFRS 3.24) If the cost is subject to adjustment
contingent on future events, the acquirer includes the amount of that adjustment in the cost of the combination at the
acquisition date if the adjustment is probable and can be measured reliably. (IFRS 3.32) However, if the contingent payment
either is not probable or cannot be measured reliably, it is not measured as part of the initial cost of the business combination.
If that adjustment subsequently becomes probable and can be measured reliably, the additional consideration is treated as
an adjustment to the cost of the combination. (IAS 3.34) The issue with the increased profit share payable to the directors
of Marne is whether the payment constitutes remuneration or consideration for the business acquired. Because the directors
of Marne fall back to normal remuneration levels after the two year period, it appears that this additional payment will
constitute part of the purchase consideration with the resultant increase in goodwill. It seems as though these payments can
be measured reliably and therefore the cost of the acquisition should be increased by the net present value of $11 million at
1 May 2007 being $5 million discounted for 1 year and $6 million for 2 years.

第2题：

After making changes to the router, you issue the "copy running-config startup-config" command to save changes. After reloading the router, the router comes up in setup mode. You again make changes, save them, and reboot. Again,the router comes up in setup mode.What is the most likely cause of this?（）

A. The NVRAM is corrupted.

B. The boot system commands were omitted in the configuration.

C. The configuration register setting is incorrect.

D. The upgraded configuration incompatible with the hardware platform.

E. The upgraded IOS incompatible with the hardware.

参考答案：C

第3题：

After World WarⅠ, many novelists produced literary works of disillusionment.Some of them lived abroad and were known as the“Beat Generation”.()

此题为判断题(对，错)。

正确答案:×

第4题：

Lifeboat winches on a ship are required to be inspected and an entry made in the logbook. What should this entry include?

A.The time required to lower a lifeboat

B.The time required to raise a lifeboat

C.The date of inspection and condition of the winch

D.All of the above

正确答案：C

第5题：

He had lost his temper and his health in the war and never found _________of them again.

A.neither

B. either

C. eath

D.all

正确答案：B

第6题：

In-flight emergency In the plane, Dr Wong and I ________(1) were called by the attendant to see a passenger, Paula, who had broken her arm ________(2) to the airport. It seemed to us at first that she was not in a serious condition, so we decided to put the arm into a splint after the plane had taken off. This treatment was carried out successfully, and the patient was left to get a good night’s sleep. But ________(3)we were called again later in the night, we found Paula suffering from severe pain in the chest because one of her lungs had ________(4). Her condition was rapidly becoming worse, and she would die very quickly without immediate ________(5). We decided to carry out an emergency operation using whatever instruments were available. Fortunately, the operation turned out to be successful, and Paula completely recovered two weeks later.

A、ourselves

B、himself

C、myself

D、us

A、in the way

B、by the way

C、to the way

D、on the way

A、before

B、since

C、until

D、when

A、exploded

B、exposed

C、collapsed

D、clashed

A、medicine

B、treatment

C、measurement

D、solution

参考答案：CDDCB

第7题：

We were astonished the temple still in its original condition .

A finding B. to find C. find D. to be found

正确答案：B

第8题：

In their hiding place, the criminals lived in fear(). They knew the police were searching high and low for them.

A、again and again

B、all the time

参考答案：B

第9题：

We were astonished _______ the temple still in its original condition.

A．finding

B．to find

C．find

D．to be found

正确答案：B

第10题：

Tested & inspected the steering systems & other navigational equipments & found them in good condition．L'dg & unl'dg finished.This remark is likely made by the OOW ______．

A.at the beginning of his watch

B.during his watch

C.at the end of his watch

D.in his cargo watch on deck

正确答案：B

After discharging,the above valves were inspected again and found them in ______ condition

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参考答案和解析

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