A.辅助决策
B.监督审判
C.行政执行
D.旨意传达
A.FCEV:Fuel Cell Electric Vehicle
B.REEV:Range Extend Electric Vehicle
C.HEV:Hybrid Electric Vehicle
D.PHEV:Plug-in Hybrid Electric Vehicle
A、succeed
B、overcome
C、exceed
D、proceed
A.Distribution capacity
B.International logistics
C.Transportation decision
D.Exclusive distribution
Which variable factor affects the initial lashing requirements aboard Ro-Ro vessels?
A.Age of vehicle or cargo unit
B.Size and weight of vehicle/cargo unit
C.Reputation of shipper concerning condition of cargo
D.Air pressure in the vehicles tires
The model has shown that this radar system, known as laser-doppler radar, can measure with absolute precision speeds varying from spaceship orbital injection (进入) velocities (速度) of five miles per second down to virtual stops--speeds of less than one ten thousandth of an inch per second. According to the scientists who are developing this system, such fine measures of velocity are of prime importance in space missions. In a rendezvous (对接) between two spaceships, or in a landing approach by a vehicle onto an orbiting space station, a bump could rip open a ship's skin, or a nudge could knock the station out of its orbit.
The light-beam radar, which operates at a frequency of trillions (百万兆) of cycles per second, could easily detect and measure the movement of a vehicle edging up to a satellite space station. A control system using so precise a signal as this would allow a huge vehicle to dock at a space station as lightly as a feather.
Laser-doppler radar ______. ()
A.measures the movements of a spaceship by means of light beam
B.makes use of microwaves
C.makes use of sound waves
D.Both A and B
statements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:
(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If the
customer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled by
Tyre, the company repays the full amount of the deposit to the customer. The balance of the purchase price
becomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognise
the revenue from the deposits immediately and the balance of the purchase price when the goods are delivered
to the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.
Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on the
transaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option which
entitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normal
economic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)