Sue decided to apply()a place in the state university, SUNY.
A.for
B.from
C.in
D.to
A.for
B.from
C.in
D.to
As part of the application procedure (手续) , Dr. Ginoux was asked to prepare a list of all the operations performed in the previous even years. Slowly, as she worked on the long list, she began to feel uncertain. She began to question some of her decisions. Had she used the best technique in that case? Maybe, in this case, she should have given one more test before operating? On the other hand, maybe she should have. . . Would the doctors on the selection committee understand that, as the only trained surgeon in the area, she usually could not get advice from others and therefore, had to rely completely on her own judgment? For the first time, Dr. Ginoux felt lonely and isolated.
The longer Dr. Ginoux worked on the application forms, the more depressed she became. As hope faded, she wondered if a "country doctor"had a realistic chance of being accepted by the American College of Surgeons.
Dr. Ginoux was working in______.
A.a large city
B.the American College of Surgeons
C.an area far from any big city
D.a selective organization
A.avert or minimize
B.increase or maximize
C.claim
D.indemnify
A.The student suffers from serious heart attack.
B.Have you met my Asian American friend?
C.We hired a female lawyer to sue the case.
D.He had a headache.
(c) Pinzon, a limited liability company and audit client, is threatening to sue your firm in respect of audit fees charged
for the year ended 31 December 2004. Pinzon is alleging that Bartolome billed the full rate on air fares for audit
staff when substantial discounts had been obtained by Bartolome. (4 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
(a) The entity uses forward and futures contracts to protect it against fl uctuation in the price of edible oils. Where forwards are used the company often takes delivery of the edible oil and sells it shortly afterwards. The contracts are constructed with future delivery in mind but the contracts also allow net settlement in cash as an alternative. The net settlement is based on the change in the price of the oil since the start of the contract. Seltec uses the proceeds of a net settlement to purchase a different type of oil or purchase from a different supplier. Where futures are used these sometimes relate to edible oils of a different type and market than those of Seltec’s own inventory of edible oil. The company intends to apply hedge accounting to these contracts in order to protect itself from earnings volatility. Seltec has also entered into a long-term arrangement to buy oil from a foreign entity whose currency is the dinar. The commitment stipulates that the fi xed purchase price will be denominated in pounds sterling.
Seltec is unsure as to the nature of derivatives and hedge accounting techniques and has asked your advice on how the above fi nancial instruments should be dealt with in the fi nancial statements. (14 marks)
(b) Seltec has decided to enter the retail market and has recently purchased two well-known brand names in the edible oil industry. One of the brand names has been in existence for many years and has a good reputation for quality. The other brand name is named after a famous fi lm star who has been actively promoting the edible oil as being a healthier option than other brands of oil. This type of oil has only been on the market for a short time. Seltec is fi nding it diffi cult to estimate the useful life of the brands and therefore intends to treat the brands as having indefi nite lives.
In order to sell the oil, Seltec has purchased two limited liability companies from a company that owns several retail outlets. Each entity owns retail outlets in several shopping complexes. The only assets of each entity are the retail outlets. There is no operational activity and at present the entities have no employees.
Seltec is unclear as to how the purchase of the brands and the entities should be accounted for. (9 marks)
Required:
Discuss the accounting principles involved in accounting for the above transactions and how the above transactions should be treated in the fi nancial statements of Seltec.
Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)
The mark allocation is shown against each of the two parts above.
A.apply和bind都是调用一个对象的一个方法,用另一个对象替换当前对象。
B.apply和bind的不同之处在于apply可以传递多个参数,bind只能传递两个参数
C.apply和bind的不同之处在于bind可以传递多个参数,apply只能传递两个参数
D.apply和bind的不同之处在于bind会返回一个函数,apply不会返回函数
A.call和apply都是调用一个对象的一个方法,用另一个对象替换当前对象。
B.call和apply的不同之处在于call可以传递多个参数,apply只能传递两个参数
C.call和apply的不同之处在于apply可以传递多个参数,call只能传递两个参数
D.call和apply的不同之处在于call会返回一个函数,apply不会返回函数