题目内容
（请给出正确答案）
A.argue back and protect yourself
B.keep quiet and leave the customer alone
C.keep calm and listen carefully to the customer
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A.the best approach to use for projects with large development teams
B.a useful approach when a customer cannot define requirements clearly
C.a reasonable approach when requirements are well defined
D.a risky model that rarely produces a meaningful product
A．the actual value of stock will be in great excess of the book value
B．the actual value of stock will be greatly less than its book value
C．the bulk stock will be sold for cash at its full market value
D．none of the above
Required:
(a) (i) Discuss the criteria which must be met for a contract with a customer to fall within the scope of IFRS 15. (5 marks)
(ii) Discuss the four remaining steps which lead to revenue recognition after a contract has been identified as falling within the scope of IFRS 15. (8 marks)
(b) (i) Tang enters into a contract with a customer to sell an existing printing machine such that control of the printing machine vests with the customer in two years’ time. The contract has two payment options. The customer can pay $240,000 when the contract is signed or $300,000 in two years’ time when the customer gains control of the printing machine. The interest rate implicit in the contract is 11·8% in order to adjust for the risk involved in the delay in payment. However, Tang’s incremental borrowing rate is 5%. The customer paid $240,000 on 1 December 2014 when the contract was signed. (4 marks)
(ii) Tang enters into a contract on 1 December 2014 to construct a printing machine on a customer’s premises for a promised consideration of $1,500,000 with a bonus of $100,000 if the machine is completed within 24 months. At the inception of the contract, Tang correctly accounts for the promised bundle of goods and services as a single performance obligation in accordance with IFRS 15. At the inception of the contract, Tang expects the costs to be $800,000 and concludes that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will occur. Completion of the printing machine is highly susceptible to factors outside of Tang’s influence, mainly issues with the supply of components.
At 30 November 2015, Tang has satisfied 65% of its performance obligation on the basis of costs incurred to date and concludes that the variable consideration is still constrained in accordance with IFRS 15. However, on 4 December 2015, the contract is modified with the result that the fixed consideration and expected costs increase by $110,000 and $60,000 respectively. The time allowable for achieving the bonus is extended by six months with the result that Tang concludes that it is highly probable that the bonus will be achieved and that the contract still remains a single performance obligation. Tang has an accounting year end of 30 November. (6 marks)
Required:
Discuss how the above two contracts should be accounted for under IFRS 15. (In the case of (b)(i), the discussion should include the accounting treatment up to 30 November 2016 and in the case of (b)(ii), the accounting treatment up to 4 December 2015.)
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)
B.To test SSF alarm function, AIS function needs to be enabled.
C.When on-demand LM function is enabled, you can set local LM or peer LM function and parameters like packet forwarding priority, sending interval, report interval and test time.
D.Forwarding priority of CV packet can be set randomly.
The best way to satisfy your customer is to provide quality products, friendly service, accurate information and keep adding value as much as possible to your products and services. Giving your customers what they need and more than they expect will lead customers to return to you.
In order to improve your service, you need to make market surveys so as to know what your customers are thinking and demanding. Then you can take actions to satisfy your customers. In this way you will stay competitive in these changing times.
1.What is the key to business success？
A.Investment
B.Good advertising
C.Customer satisfaction
2.What type of information needs to be provided？
A.Accurate information
B.Interesting information
C.Simple information
3.How to make customers return to you？
A.Making market surveys
B.Taking actions to sell more
C.Providing quality products and service
4.Why do we make market surveys？
A.To lead customers to return to us
B.To know what customers are demanding
C.To keep customers happy and satisfied
5.What happens when you keep your clients happy？
A.Your clients go to competition
B.Your business grows and improves
C.Your business stays at the same level
There can be no doubt that the growth in advertisement is one of the most striking features of the western world in this century. Many businesses such as those handling frozen foods, liquor, tobacco and medicines have been built up largely by advertisement.
We might ask whether the cost of advertisement is paid for by the producer or by the customer. Since advertisement forms part of the cost of production, which has to be covered by the selling price, it is clear that it is the customer who pays for advertisement. However, if large scale advertisement leads to in creased demand, production costs are reduced, and the customer pays less.
It is difficult to measure exactly the influence of advertisement on sales. When the market is growing, advertisement helps to increase demand. When the market is shrinking, advertisement may prevent a bigger fall in sales than would occur without its support. What is clear is that businesses would not pay large sums for advertisement if they were not convinced of its value to them.
Advertisement is often used to ______ .
A．deceive customers
B．increase production
C．arouse suspicion
D．push the sale
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)
When creating a spare parts outbound through the icenter system, it involves external customers. If the selected customer is a restricted party, which one of the following is correct？
A.继续提交申请
Continue to submit the application
B.直接联系IT人员处理
Directly contact IT personnel for processing
C.暂停申请，上报到ECC,得到ECC的审批同意之后再联系备件科合规接口人处理
Suspend the application report it to ECC and contact the compliance contact person of spare parts section for handling after getting the approval from ECC
D.升级至部门领导处理
Escalate to department leaders for handling
All the housewives who went to the new supermarket had one great ambition: to be the lucky customer who did not
have to pay for her shopping. For this was what the notice just inside the entrance promised. It said: “Remember,
once a week, one of our customers gets free goods. This May Be Your Lucky Day!”
For several weeks Mrs. Edwards hoped, like many of her friends, to be the lucky customer. Unlike her friends,
she never gave up hoping. The cupboards in kitchen were full of things which she did not need. Her husband
tried to advise her against buying things but failed. She dreamed of the day when the manager of the supermarket
would approach her and say: “Madam, this is Your Lucky Day. Everything in your basket is free.”
One Friday morning, after she had finished her shopping and had taken it to her car, she found that she had forgotten
to buy any tea. She dashed back to the supermarket, got the tea and went towards the cash-desk. As she did so, she saw the manager of the supermarket approach her. “Madam,” he said, holding out his hand,
“I want to congratulate you! You are our lucky customer and everything you have in your basket is free!”
The housewives learnt about the of free goods _______.
A. on TV
B. from the manager
C. at the supermarket
D. from the newspaper
All the housewives who went to the new supermarket had one great ambition (strong wish) :to be the lucky customer(顾客) who did not have to pay for shopping. For this was what the notice just inside the entrance promised. It said: "Remember, once a week, one of our customers gets free goods. This may be your lucky day!"
For several weeks, Mrs. Edward's hoped, like many of her friends, to be the lucky customer. Un like her friends, she never gave up hope. The cupboards in her kitchen were full of things which she did not need. It's no use her husband trying to persuade her. She dreamed of the day when the manager of the supermarket would come to her and said: "Madam, this is your lucky day. Everything in your basket is free."
One Friday morning, after she had finished her shopping and had taken it to her car, she found that she had forgotten to buy any tea. She dashed back to the supermarket, got the tea and went to ward the cashdesk. As she did so, saw the manager approach her. "Madam," he said, holding out his hand, "I want to congratulate you! You are our lucky customer and everything you have in your basket is free."
The housewives who went to the supermarket were ______.
A．poor
B．hopeful
C．fortunate
D．hopeless
