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更多“若有# define S（a,b) a*b则语句area=S…”相关的问题
(c) Define ‘market risk’ for Mr Allejandra and explain why Gluck and Goodman’s market risk exposure is
increased by failing to have an effective audit committee. (5 marks)
A.c=fun(a,4,b);
B.c=fun(a[],4,&b);
C.c=fun(a[4],4,b);
D.c=fun(a,4,&b);
Ben-Shalar uses three optimistic exercisers. When he feels down-sag, after giving a bad lecture-he grants himself permission to be human. He reminds himself that mot every lecture can be a Nobel winner; some will be less effective than others. Next is reconstruction, He analyzes the weak lecture, leaning lessons, for the future about what works and what doesn’t. Finally, there is perspective, which involves acknowledging that in the ground scheme of life, one lecture really doesn’t matter.
What is the 'biggest city in the world？ That is, (21) city has the largest population？ This seems like (22) question to answer, but actually it isn't.
It's actually rather difficult to say which cities (23) the largest. There are two reasons for this difficulty. First of all, it isn't easy to determine a city's boundaries, that is, where a city ends. Nowadays, nearly all cities have a large (24) area around them. So when we talk about the population of a city, we often mean the population of the whole metropolitan area around the city. That means that it's difficult to determine what the population of a city is because it's difficult to define what a city is.
The second reason that it is difficult to 25 the population of different cities is this: it is almost impossible to get (26) about the population of all cities for the same year. For example, we might get an estimate of New York's population in 1979 and an (27) of Mexico City's population in 1981. So we real ly can't compare the numbers because the information is for (28) different years. And the population of cities changes rather quickly, especially in some cases. For example, the population of Jakarta, Indonesia, may increase by 5% each year, so the population figure will change rather quickly.
So we can say that these are our two (29) for comparing the populations of cities: one, it's difficult to determine the (30) of a city, and two, it is difficult to get accurate information.
21. A. what
B. which
C. where
D. how
若有两位候选人参选，并争夺n·51个选举人团(50个州和1个特区)的共计2m=538张选举人票，是否可能因两人恰好各得m=269张，而不得不重新选举？
a)试设计并实现一个对应的算法，并分析其时间复杂度;
b)若没有其它(诸如限定整数取值范围等)附加条件，该问题可否在多项式时间内求解？
(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended.
Required:
Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events.
(5 marks)
(b) Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directors on 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention:
(i) On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory it
contained. The carrying amounts of the warehouse and the inventory were $10 million and $6 million
respectively. It appears that the company has not updated the value of its insurance cover and only expects
to be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have been
severely disrupted since the fire and it expects large trading losses for some time to come. (4 marks)
(ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March
2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earned
a commission of 15% of the selling price. (3 marks)
(iii) On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s
deferred tax liability by $650,000 as at 31 March 2009. (3 marks)
Required:
Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year
ended 31 March 2009.
Note: assume all items are material and are independent of each other. (10 marks as indicated)
(a) IAS 37 Provisions, contingent liabilities and contingent assets prescribes the accounting and disclosure for those items named in its title.
Required:
Define provisions and contingent liabilities and briefly explain how IAS 37 improves consistency in financial reporting.
(b) The following items have arisen during the preparation of Borough’s draft financial statements for the year ended 30 September 2011:
(i) On 1 October 2010, Borough commenced the extraction of crude oil from a new well on the seabed. The cost of a 10-year licence to extract the oil was $50 million. At the end of the extraction, although not legally bound to do so, Borough intends to make good the damage the extraction has caused to the seabed environment. This intention has been communicated to parties external to Borough. The cost of this will be in two parts: a fixed amount of $20 million and a variable amount of 2 cents per barrel extracted. Both of these amounts are based on their present values as at 1 October 2010 (discounted at 8%) of the estimated costs in 10 years’ time. In the year to 30 September 2011 Borough extracted 150 million barrels of oil.
(ii) Borough owns the whole of the equity share capital of its subsidiary Hamlet. Hamlet’s statement of financial position includes a loan of $25 million that is repayable in five years’ time. $15 million of this loan is secured on Hamlet’s property and the remaining $10 million is guaranteed by Borough in the event of a default by Hamlet. The economy in which Hamlet operates is currently experiencing a deep recession, the effects of which are that the current value of its property is estimated at $12 million and there are concerns over whether Hamlet can survive the recession and therefore repay the loan.
Required:
Describe, and quantify where possible, how items (i) and (ii) above should be treated in Borough’s statement of financial position for the year ended 30 September 2011.
In the case of item (ii) only, distinguish between Borough’s entity and consolidated financial statements and refer to any disclosure notes. Your answer should only refer to the treatment of the loan and should not consider any impairment of Hamlet’s property or Borough’s investment in Hamlet.
Note: the treatment in the income statement is NOT required for any of the items.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 4 marks
Two things emerge in the study of students’attitudes toward online learning: individual situations impact students’ perceptions of computer-based learning, and students’ varied individual characteristics make it difficult to define their perceptions conclusively. For example, some students have their own computers, while others rely on computer labs. Such variation in computer access can result in attitudinal differences. In addition, the purpose of computer use varies. Distance education courses, for example, use computers in different ways than traditional classrooms, which can also affect students’ perceptions. A wide variety of achievement levels and attitudes exist among both online and traditional learners. Although an illusory “typical learner” exists, a variety of factors, including students’ gender, age, and motivation, could explain different reactions among the student population.
1).According to the passage, what does "digital learners" mean？（）
A、Learners of mathematics
B、Learners of information technology
C、Computer users
D、Online learners
2).What will make online learning more and more popular？（）
A、The crowded classrooms
B、The lower cost of computers
C、The increase of computer users
D、The previous generations interest in digital communication
3).Which of the following is the main factor that makes it difficult to define students'' perceptions of online learning definitely？（）
A、Learners'' varied locations
B、Learners'' varied characteristics
C、Learners'' varied communication skills
D、Learners'' varied experiences
4).What is the author''s attitude towards online learning？（）
A、cautious
B、indifferent
C、positive
D、negative
5).Who may become online learners？（）
A、Mainly teenagers
B、Mostly college students
C、Only working people with their own computers
D、People of all ages and backgrounds
near to its old stadium, opinion was divided. Many of the club’s fans thought it a good idea because it would be more
comfortable for them when watching games. A number of problems arose, however, when it was pointed out that the
construction of the new stadium and its car parking would have a number of local implications. The local government
authority said that building the stadium would involve diverting roads and changing local traffic flow, but that it would
grant permission to build the stadium if those issues could be successfully addressed. A number of nearby residents
complained that the new stadium would be too near their homes and that it would destroy the view from their gardens.
Helen Yusri, who spoke on behalf of the local residents, said that the residents would fight the planning application
through legal means if necessary. A nearby local inner-city wildlife reservation centre said that the stadium’s
construction might impact on local water levels and therefore upset the delicate balance of animals and plants in the
wildlife centre. A local school, whose pupils often visited the wildlife centre, joined in the opposition, saying that whilst
the school supported the building of a new stadium in principle, it had concerns about disruption to the wildlife centre.
The football club’s board was alarmed by the opposition to its planned new stadium as it had assumed that it would
be welcomed because the club had always considered itself a part of the local community. The club chairman said
that he wanted to maintain good relations with all local people if possible, but at the same time he owed it to the fans
and the club’s investors to proceed with the building of the new stadium despite local concerns.
Required:
(a) Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project.
(10 marks)
