听力原文:W: It is said that there are some check authorization systems currently in use.
M: But they are cumbersome relative to the computerized credit card validation systems.
Q: What does the man think of the check authorization systems?
(20)
A.They are convenient.
B.They are advanced in technology.
C.They are cumbersome.
D.They are computerized.
The Fruit Company (F Co) currently grows fruit which customers pick themselves from the fields before paying. F Co is concerned that a large number of customers are eating some of the fruit whilst picking it and are therefore not paying for all of it. As a result, it has to decide whether to hire staff to pick and package the fruit instead. The following values and costs have been identified:
(i) The total sales value of the fruit currently picked and paid for by customers
(ii) The cost of growing the fruit
(iii) The cost of hiring staff to pick and package the fruit
(iv) The total sales value of the fruit if it is picked and packaged by staff instead
Which of the above are relevant to the decision?
A.All of the above
B.(ii), (iii) and (iv) only
C.(i), (ii) and (iv) only
D.(i), (iii) and (iv) only
(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to
be a superior basis for the management incentive plan operated by NCL plc.
(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)
.
P3.1
电路如图题2-18所示。已知Rs=600Ω,β=50。
(1)画出该电路的微变等效电路;
(2)求输入电阻ri和输出电阻ro;
(3)当时us=15mV,求输出电压uo。
5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting Standards
Board (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reporting
financial performance/comprehensive income. The main focus of the project is the development of a single statement
of comprehensive income to replace the income statement and statement of changes in equity. The objective is to
analyse all income and expenses and categorise them in a way that increases users’ understanding of the results of
an entity and assists in forming expectations of future income and expenditure. There seems to be some consensus
that the performance statement should be divided into three components being the results of operating activities,
financing and treasury activities, and other gains and losses.
Required:
(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce a
single statement of financial performance. (8 marks)
电流-电压转换器如图题2.3.5所示。设光探测试仪的输出电流作为运放输电流ie;信号内阻Rei>Ri,(1)试证明输出电V0=-ie;求输入电阻Ri和输出电阻R0;(2)当ie=0.5mA,Rei=10k?,R=10k?,求输出电压v0和互阻增益Af。