(1). British people usually go a long way to see a doctor.
A、 Right.
B、Wrong.
C、Doesn't say.
(2). Some rich British families don't register with the same doctor.
A、 Right.
B、Wrong.
C、Doesn't way.
(3). British people don't have to pay when they see their doctor.
A、 Right.
B、Wrong.
C、Doesn't say.
(4). Doctors always work alone in their own Doctor's Surgery.
A、 Right.
B、Wrong.
C、Doesn't say.
(5). British people usually have to pay for their prescription at the chemist's.
A、 Right.
B、Wrong.
C、Doesn't say.
A.No. I want some juice
B.You can help me
C.Yes. I want some lychees
A.You can help me
B.Yes, I want some lychees
C.No. I want some juice
A.where can I borrow some books
B.where I can borrow some books
C.where did I borrow some books
D.where I borrowed some books
(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)
Many students are willing to believe that there is really something wrong with them. More students than ever before tell me and my colleagues that they are indeed bad writers and need lots of help with grammar and punctuation. I feel like a doctor, my job is to diagnose (诊断) the disease and prescribe cures whenever I read student writing, It would be easy enough for me to circle spelling errors, cross out unnecessary commas, line out wordy sentences. And knowing that this sort of marking can sting, I would of course write, onto the end of the paper, something about how I know the student really tried hard, something about his rich imagination or his clear potential for doing well.
But I wonder whether all these well-intentioned scrawls (潦草写几句话) would do little more than confirm my student’s fears about how crippled he is.
According to the passage, a "skills cripple" is someone who ______. ()
A.is seriously ill
B.has a rich imagination
C.is a bad writer
D.has a serious injury to the leg
——Can I get you some more fish?
—— .
A.Yes, please
B.I’m sorry
C.That’s all right
D.It doesn’t matter
— ______
A、Taobao may be a good choice for you.
B、Help yourself.
C、It depends.