Only under special circumstances () to take make-up exams.
A.are freshmen permitted
B.freshmen are permitted
C.permitted are freshmen
D.are permitted freshmen
A.are freshmen permitted
B.freshmen are permitted
C.permitted are freshmen
D.are permitted freshmen
Only under special circumstances ________ to take make-up tests.
A.are freshmen permitted
B.freshmen are permitted
C.permitted are freshmen
D.are permitted freshmen
In relation to the Company Law of China:
(a) state the circumstances under which a joint stock company may purchase its own shares; (6 marks)
(b) state the reasons why a joint stock company is generally not allowed to purchase its own shares, except under special circumstances. (4 marks)
A.has earned
B.has failed to earn
C.has rendered
D.has failed to render
(4)
A.The bank makes profits only from its own money.
B.The bank makes profits from not only the deposits but also its own money.
C.The bank has special obligation to make profits.
D.The bank makes profits by having special obligations to depositors.
(1) The importation of goods into a China free trade zone
(2) The importation of equipment under an operating lease
(3) The importation of raw materials under a processing trade
(4) The importation of raw materials under a general trade
A.1, 2, 3 and 4
B.1, 2 and 3 only
C.1 and 3 only
D.2 and 4 only
A.to protest the issuing bank
B.to present the drafts/documents on behalf of the beneficiary
C.to purchase the beneficiary's drafts/documents
D.to present the draft/documents by himself
Which of the following statements about intra-group profits in consolidated financial statements is/are correct?
(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party
(ii) Eliminating intra-group unrealised profits never affects non-controlling interests
(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iii) only
B.When the service entry sheet is created only services contained in the purchase order can be entered
C.The price can be determined from the service conditions
D.All service lines must have the same account assignment
(41)
A.by
B.in
C.for
D.with
(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only
shareholders, were offered an increased profit share in the enlarged business for a period of two years after the
date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will
be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at
30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
.The 8th day of the 12the lunar month is the Laba Festival.It is treated as the beginning of the Chinese holiday season.After the Laba Festival,people enter into the busy preparation for the Lunar New Year.The main activity of the Laba Festival is cooking and sharing the special laba gruel(laba-zhou).Most people believe it has a close relation to Sakyamuni,the Buddha.He left his comfortable home and set off in search of the final enlightenment.After days of travelling without rest,he collapsed near a river in northern India.He was revived by a wandering shepherdess,who offered him her lunch of family leftovers consisting of sticky cereal,glutinous rice,dates,chestnuts and wild fruit.After consuming this repast,Sakyamuni took a batch and sat under a tree for meditation,where he finally attained enlightenment.The very day was the 8th day of the last lunar month.The meal was the original laba gruel.
Sakyamuni ate a meal which was made of all the following except()
A、wild fruit
B、rice
C、cereal
D、meat