Which item does Miss Young recommend()?
A、Articles No. 16
B、Articles No. 30
C、Articles No. 27
D、Articles No. 13
A、Articles No. 16
B、Articles No. 30
C、Articles No. 27
D、Articles No. 13
第1题
A.establishing values for required functions
B.provide the required functions at the lowest overall cost.
C.identifies the required function of an item
D.seeks to trade performance for cost
E.None of the above.
第2题
53 Value engineering/Analysis is the systematic use of techniques which does not include _____. A. establishing values for required functions
B. provide the required functions at the lowest overall cost.
C. identifies the required function of an item
D. seeks to trade performance for cost
E. None of the above
第3题
135 Value engineering/Analysis is the systematic use of techniques which does not include _____. A. establishing values for required functions
B. provide the required functions at the lowest overall cost.
C. identifies the required function of an item
D. seeks to trade performance for cost
E. None of the above.
第4题
(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.
Required:
Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.
(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:
At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.
Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.
Required:
Prepare extracts from:
(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;
(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 5 marks (10 marks)
第5题
When a consumer finds that an item she or he bought is faulty or in some way does not live up to the manufacturer's claim for it, the first step is to present the warranty, or any other records which might help at the store of purchase. In most cases, this action will produce results. However, if it does not there are various means the consumer may use to gain satisfaction.
A simple and common method used by many consumers is to complain directly to the store manager. In general, the "higher up" the consumer takes his or her complaint, the faster he or she can expect it to be settled in such a case, it is usually settled in the consumer's favor, assuming, he or she has a just claim.
Consumers should complain in person whenever possible, but if they cannot get to the place of purchase, it is acceptable to phone or write the complaint in a letter.
Complaining is usually most effective when it is done politely but firmly and especially when the consumer can show what is wrong with the item he has bought. If this cannot be done, the consumer will succeed best by presenting specific information as to what is wrong, rather than by making general statements. For example "The left speaker does not work at all and the sound coming out of the right one is unclear" is better than "This stereo does not work".
The store manager may advise the consumer to write to the manufacturer if so, the consumer should do this, stating the complaint as politely and as firmly as possible. But if a polite complaint does not achieve the desired result, the consumer can go a step further. She or he can threaten to take the seller to court or report the seller to a private or pubic organization responsible for protecting consumers' rights.
When a consumer finds that his purchase has a fault in it, the first thing he should do is to ().
A.complain personally to the manager
B.threaten to take the matter to court
C.write a firm letter of complaint to the store of purchase
D.show their written proof of the purchase to the store
第6题
A simple and common method used by many consumers is to complain directly to the store manager. In general, the "higher up" the consumer takes his or her complaint, the faster he or she can expect it to be settled. In such a case, it is usually settled in the consumer's favor, assuming he or she has a just claim.
Consumers should complain in person whenever possible, but if they cannot get to the place of purchase, it is acceptable to phone or write the complaint in a letter.
Complaining is usually most effective when it is done politely but firmly, and especially when the consumer can demonstrate what is wrong with the item in question. If this cannot be done, the consumer will succeed best by presenting specific information as to what is wrong, rather than by making general statements. For example, "The left speaker does not work at all and the sound coming out of the right one is unclear" is better than "This stereo (立体声音响) does not work."
The store manager may advise the consumer to write to the manufacturer. If so, the consumer should do this, stating the complaint as politely and as firmly as possible. But if a polite complaint does not achieve the desired result, the consumer can go a step further. She or he can threaten to take the seller to court or report the seller to a private or public organization responsible for protecting consumers' rights.
When a consumer finds that his purchase has a fault in it, the first thing he should do is to ______.
A.complain personally to the manager
B.threaten to take the matter to court
C.write a firm letter of complaint to the store of purchase
D.show some written proof of the purchase to the store
第7题
A.painting
B. cleaning
C. renewing
D. delivering
第9题
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
第10题
What does the news item mainly report?
A.Working for the Internal Revenue Service.
B.A special service.
C.The daily life of the disabled.
D.Technology brings jobs to the disabled.
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