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第1题
Required:
Define provisions and contingent liabilities and briefly explain how IAS 37 improves consistency in financial reporting.
(b) The following items have arisen during the preparation of Borough’s draft financial statements for the year ended 30 September 2011:
(i) On 1 October 2010, Borough commenced the extraction of crude oil from a new well on the seabed. The cost of a 10-year licence to extract the oil was $50 million. At the end of the extraction, although not legally bound to do so, Borough intends to make good the damage the extraction has caused to the seabed environment. This intention has been communicated to parties external to Borough. The cost of this will be in two parts: a fixed amount of $20 million and a variable amount of 2 cents per barrel extracted. Both of these amounts are based on their present values as at 1 October 2010 (discounted at 8%) of the estimated costs in 10 years’ time. In the year to 30 September 2011 Borough extracted 150 million barrels of oil.
(ii) Borough owns the whole of the equity share capital of its subsidiary Hamlet. Hamlet’s statement of financial position includes a loan of $25 million that is repayable in five years’ time. $15 million of this loan is secured on Hamlet’s property and the remaining $10 million is guaranteed by Borough in the event of a default by Hamlet. The economy in which Hamlet operates is currently experiencing a deep recession, the effects of which are that the current value of its property is estimated at $12 million and there are concerns over whether Hamlet can survive the recession and therefore repay the loan.
Required:
Describe, and quantify where possible, how items (i) and (ii) above should be treated in Borough’s statement of financial position for the year ended 30 September 2011.
In the case of item (ii) only, distinguish between Borough’s entity and consolidated financial statements and refer to any disclosure notes. Your answer should only refer to the treatment of the loan and should not consider any impairment of Hamlet’s property or Borough’s investment in Hamlet.
Note: the treatment in the income statement is NOT required for any of the items.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 4 marks
第2题
In a bill of lading there might be a clause known as general liberty to carry on deck clause which reads“Carrier has liberty to carry GOODs on deck”．This clause frequently gives the carrier the option of stowing the cargo either on or under deck，while also exempting the carrier from all liability for loss of or damage to cargo stowed on deck．
A clause of this type is an option，not a statement．The problem arises when the bill of lading contains this clause，but the face of the bill of lading does not state that the cargo was loaded on deck．Under such circumstances，it would appear that deck carriage is unjustifiable for at least two reasons：a）The general liberty to carry on deck clause is merely an option to carry on deck，a choice which the carrier ordinarily does not make．If the bill of lading does not bear a statement on its face giving notice that the cargo is actually stowed on deck，then by default the option has been exercised in favour of under deck carriage．b）The typewritten or handwritten wording on the face of a bill of lading has precedence over the bill&39;s printed clauses．And a clean bill of lading，because it implies under-deck stowage，is functionally equivalent to a typewritten or handwritten notation on the face of the document calling for carriage below deck．A clean bill of lading therefore overrides the printed liberty to carry on deck clause．
A general deck carriage clause without a statement on the face of the bill of lading that cargo is carried on deck is merely an option not exercised and the deck carriage is therefore a fundamental breach of the contract and the Rules．
问题：
A clause which reads“Carrier has liberty to carry GOODs on deck”contained in B/L is ________．
A.a statement
B.a problem
C.an option
D.a typewritten or handwritten wording on its face
If there is no deck stowage statement on the face of B/L，it is implied that ________．A.all cargoes are stowed under deck
B.all cargoes are stowed on deck
C.cargoes are stowed either on or under deck
D.it can not be decided whether cargoes are stowed on or under deck
If a handwritten wording on the face of B/L is in conflict with one of its printed clause，________．A.the handwritten wording shall prevail
B.the printed clause shall prevail
C.both the handwritten wording and the printed clause shall be ignored
D.the B/L shall become null and void
The deck carriage is justifiable only when ________．A.there is a general liberty to carry on deck clause in the B/L and a statement on its face that the cargo is actually stowed on deck
B.there is either a general liberty to carry on deck clause in the B/L or a statement on its face that the cargo is actually stowed on deck
C.there is neither general liberty to carry on deck clause in the B/L nor a statement on its face that the cargo is actually stowed on deck
D.only when the carrier is exempted from all liability for loss of or damage to cargo stowed on deck
请帮忙给出每个问题的正确答案和分析，谢谢！
第3题
(i) From 1 April 2013, the directors have decided to reclassify research and amortised development costs as administrative expenses rather than its previous classification as cost of sales. They believe that the previous treatment unfairly distorted the company’s gross profit margin.
(ii) Skeptic has two potential liabilities to assess. The first is an outstanding court case concerning a customer claiming damages for losses due to faulty components supplied by Skeptic. The second is the provision required for product warranty claims against 200,000 units of retail goods supplied with a one-year warranty.
The estimated outcomes of the two liabilities are:
(iii) On 1 April 2013, Skeptic received a government grant of $8 million towards the purchase of new plant with a gross cost of $64 million. The plant has an estimated life of 10 years and is depreciated on a straight-line basis. One of the terms of the grant is that the sale of the plant before 31 March 2017 would trigger a repayment on a sliding scale as follows:
Accordingly, the directors propose to credit to the statement of profit or loss $2 million ($8 million x 25%) being the amount of the grant they believe has been earned in the year to 31 March 2014. Skeptic accounts for government grants as a separate item of deferred credit in its statement of financial position. Skeptic has no intention of selling the plant before the end of its economic life.
Required:
Advise, and quantify where possible, how the above items (i) to (iii) should be treated in Skeptic’s financial statements for the year ended 31 March 2014.
The following mark allocation is provided as guidance for this question:
(i) 3 marks
(ii) 4 marks
(iii) 3 marks
第4题
One might predict that the easiest and fastest adjustment would be made by the flexible, tolerant person who had chosen tocome to the new country and who had a job. Additionally, _61_____would be easier for someone whose culture and language are __62___to those of the new country. __63____,a person who has a lot of support __64______friends and family would probablyadjust more quickly. Undoubtedly, in many ___65___,these would be good predictors of a relatively smooth adjustment. However,sometimes there are surprises in people’s cultural __66___to a new country. Somenewcomers __67____a society do well intheir first year of cultural adjustment.___68____, they may expected the second year to be _69___easyand successful as the first year, but are not prepared to deal with obstacles _70_____arise during the second year. Thosewho had problems from the beginning may actually find the second year easierbecause they are used to solving problems. They expect difficulties and aren’tsurprised by them.
61.A) prediction B) adaptability C) adjustment D) expectation
62.A).similar B).superior C).new D).inferior
63.A).Particularly B)Sometime C).Personally D).Finally
64.A).from B).of C).in D).on
65.A).occasions B). places C).cases D).parts
66.A).adoption B).adaptation C). application D). subjection
67.A). in B). to C). of D).from
68.A). Moreover B). Hence C).However D). Actually
69.A). so B). more C).as D). very
70.A).when B). what C). of which D). that
第5题
In the first part of your writing you should state your main argument, and in the second part you should support your argument with appropriate details (or examples). In the last part you should bring what you have written to a natural conclusion or make a summary.
Marks will be awarded for content, organization, grammar and appropriateness.
Failure to follow the above instructions may result in a loss of marks.
第6题
第7题
A．When the messages sent do not fit the social norms expected by the receiver.
B．When there is mutual distrust between the involved parties.
C．When the parties involved strongly desire interaction.
D．When the parties involved fail to use nonverbal cues.
第9题
A．network
B．operating system
C．personal computer
D．workstation
第10题
1. How Can We Do Away With Fake Commodities?
In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary.
Marks will be awarded for content, organization, grammar and appropriacy. Failure to follow the above instructions may result in a loss of marks.
Write your composition on ANSWER SHEET FOUR
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