设z=ex-2y,x=cost,y=sint求.
设z=ex-2y,x=cost,y=sint求.
设z=ex-2y,x=cost,y=sint求.
第1题
第2题
第3题
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
If sustainable competitive advantage depends on work force skills, American firm shave a problem. Human-resource management is not traditionally seen as central to the competitive survival of the firm in the United States. Skill acquisition is considered an individual responsibility. Labor is simply another factor of production to be hired--rented at the lowest possible cost--must as one buys raw materials or equipment.
The lack of importance attached to human-resource management can be seen in the corporate pecking order. In an American firm the chief financial officer is almost always second in command. The post of head of human-resource management is usually a specialized job, oil at the edge of the corporate hierarchy. The executive who holds it is never consulted on major strategic decisions and has no .chance to move up to Chief Executive Officer. By way of contrast, in Japan the head of human-resource management is central usually the second most important executive, after the CEO, in the firm's hierarchy.
While American firms often talk about the vast amounts spent on training their work force, in fact, they invest less in the skills of their employees than do either Japanese or German firms. The money they do invest is also more highly concentrated on professional and managerial employees. And the limited investments that are made in training workers are also much more narrowly focused on the specific skills necessary to do the next job rather than on the basic background skills that make it possible to absorb new technologies.
As a result, problems emerge when new breakthrough technologies arrive. If American workers, for example, take much longer to learn how to operate new flexible manufacturing stations than workers in Germany (as they do), the effective cost of those stations is lower in Germany than it is in the United States. More time is required before equipment is up and running at capacity, and the need for extensive retraining generates costs and creates bottlenecks that limit the speed with which new equipment can be employed. The result is a slower pace of technological change And in the end the skills of the bottom half of the population affect the wages of the top half. If the bottom half can't effectively staff the processes that have to be operated, the management and professional jobs that go with these processes will disappear.
Which of the following applies to the human-resource management of American companies?
A.They hire people with the least possible money regardless of their skills.
B.They regard skill gaining as their employees' own business.
C.They prefer to hire self-trained workers.
D.They only hire skilled workers because of keen employment competition.
第4题
2009 were $6 per share and $3.20 respectively.
On the same date Pandar acquired 40% of the equity shares in Ambra paying $2 per share.
The summarised income statements for the three companies for the year ended 30 September 2009 are:
The following information is relevant:
(i) The fair values of the net assets of Salva at the date of acquisition were equal to their carrying amounts with the exception of an item of plant which had a carrying amount of $12 million and a fair value of $17 million. This plant had a remaining life of five years (straight-line depreciation) at the date of acquisition of Salva. All depreciation is charged to cost of sales.
In addition Salva owns the registration of a popular internet domain name. The registration, which had a
negligible cost, has a five year remaining life (at the date of acquisition); however, it is renewable indefinitely at a nominal cost. At the date of acquisition the domain name was valued by a specialist company at $20 million.
The fair values of the plant and the domain name have not been reflected in Salva’s financial statements.
No fair value adjustments were required on the acquisition of the investment in Ambra.
(ii) Immediately after its acquisition of Salva, Pandar invested $50 million in an 8% loan note from Salva. All interest accruing to 30 September 2009 had been accounted for by both companies. Salva also has other loans in issue at 30 September 2009.
(iii) Pandar has credited the whole of the dividend it received from Salva to investment income.
(iv) After the acquisition, Pandar sold goods to Salva for $15 million on which Pandar made a gross profit of 20%. Salva had one third of these goods still in its inventory at 30 September 2009. There are no intra-group current account balances at 30 September 2009.
(v) The non-controlling interest in Salva is to be valued at its (full) fair value at the date of acquisition. For this
purpose Salva’s share price at that date can be taken to be indicative of the fair value of the shareholding of the non-controlling interest.
(vi) The goodwill of Salva has not suffered any impairment; however, due to its losses, the value of Pandar’s
investment in Ambra has been impaired by $3 million at 30 September 2009.
(vii) All items in the above income statements are deemed to accrue evenly over the year unless otherwise indicated.
Required:
(a) (i) Calculate the goodwill arising on the acquisition of Salva at 1 April 2009; (6 marks)
(ii) Calculate the carrying amount of the investment in Ambra to be included within the consolidated
statement of financial position as at 30 September 2009. (3 marks)
(b) Prepare the consolidated income statement for the Pandar Group for the year ended 30 September 2009.(16 marks)
第5题
(34)
A.Germany.
B.Japan.
C.The U.S.
D.The U. K.
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