题目内容
（请给出正确答案）
A.countable
B.valueless
C.invaluable
D.worthless
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更多“A company’s investment in empl…”相关的问题
第1题
A.expense them as incurred.
B.capitalize costs directly related to the development.
C.expense costs until technical feasibility has been established.
第2题
A. 4.3X
B. 5.2X
C. 5.6X
第3题
In which month was production highest?
A．June
B．July
C．August
D．September
第4题
第5题
Choose the best word to fill each gap from A, B, C or D on the opposite page.
Fighting Fit
Fine Fitness, the health and fitness club operator, an impressive set of results yesterday. (19) a 38-per-cent jump in annual pre-tax profits, the company claimed that it had (20) none of the problems (21) last week by its rival, Top Fit. According to Samantha Collier, the chief executive, Fine Fitness (22) strong and is on (23) to reach its target of 100 clubs within three years, its strategy unaffected by the apparent (24) down of the economy.
The company opened 12 new clubs in the past year, (25) its total to 51. They have (26) to be highly successful, with people joining in large numbers, especially in the 25-to-40 age range. Even the more (27) clubs are still seeing sales growth, along with rising retention (28) of more than 70 per cent. This can be seen as clear (29) of the appeal of Fine Fitness. Ms Collier admitted that as there were (31) too many companies competing with one another, there would almost certainly be (31) in the health-and-fitness-club sector of the market. She predicted that, within a relatively short time, there might be only about three major companies still in (32) However, she declined to say which these were likely to be. Profits rose by ~6.3 million, although there was a fall in gross margins from 31 per cent to 28.6 per cent because of higher insurance premiums, extra management costs and start-up expenses for the company's new (33) in Spain.
(19)
A．Stating
B．Reporting
C．Remarking
D．Informing
第6题
Choose the best word to fill each gap from A, B, C or D on the opposite page.
Another successful year
The UK-based agricultural and garden equipment group PLT has had another successful year and is looking forward to the future with. The group, which also has distribution and fuel (19) has enjoyed record profits for the fifth year in a (20) Pre-tax profits for the year (21) March 31 rose by 24 per cent to ￡4.2 million. Total group sales (22) by five per cent to ￡155 million, with the agricultural business delivering yet another record (23) despite the somewhat difficult trading (24) in the industry. Sales in the garden equipment (25) were slow in the early months of the year, but increased dramatically in the final quarter.
Chairman Suresh Kumar said, 'It is my (26) that we have continued to grow by (27) our customers well. I am delighted to (28) the continued development of our customer (29) and I would like to thank all our customers for their (30) As well as an increase in customers, our staff numbers also continue to grow. During the year, we have taken (31) 58 new employees, so that our total workforce now numbers in excess of 700. All of the staff deserve my praise for their dedication and continued efforts in (32) these excellent results.' The group has proposed a final (33) of 9.4p per share, bringing the total to 13p for the year.
(19)
A．commitments
B．interests
C．responsibilities
D．benefits
第7题
第8题
A．It should revise its mission statement constantly according to current circumstances.
B．It should not revise its mission statement.
C．It should revise its mission statement every few years with changes in the company's environment.
D．The mission statement must be revised when it is no longer appropriate or has lost its importance.
第9题
(a) Ethan focuses mainly on acquiring properties where it foresees growth potential, through rental income as well as value appreciation. The acquisition of an investment property is usually realised through the acquisition of the entity, which holds the property.
In Ethan’s consolidated financial statements, investment properties acquired through business combinations are recognised at fair value, using a discounted cash flow model as approximation to fair value. There is currently an active market for this type of property. The difference between the fair value of the investment property as determined under the accounting policy, and the value of the investment property for tax purposes results in a deferred tax liability.
Goodwill arising on business combinations is determined using the measurement principles for the investment properties as outlined above. Goodwill is only considered impaired if and when the deferred tax liability is reduced below the amount at which it was first recognised. This reduction can be caused both by a reduction in the value of the real estate or a change in local tax regulations. As long as the deferred tax liability is equal to, or larger than, the prior year, no impairment is charged to goodwill. Ethan explained its accounting treatment by confirming that almost all of its goodwill is due to the deferred tax liability and that it is normal in the industry to account for goodwill in this way.
Since 2008, Ethan has incurred substantial annual losses except for the year ended 31 May 2011, when it made a small profit before tax. In year ended 31 May 2011, most of the profit consisted of income recognised on revaluation of investment properties. Ethan had announced early in its financial year ended 31 May 2012 that it anticipated substantial growth and profit. Later in the year, however, Ethan announced that the expected profit would not be achieved and that, instead, a substantial loss would be incurred. Ethan had a history of reporting considerable negative variances from its budgeted results. Ethan’s recognised deferred tax assets have been increasing year-on-year despite the deferred tax liabilities recognised on business combinations. Ethan’s deferred tax assets consist primarily of unused tax losses that can be carried forward which are unlikely to be offset against anticipated future taxable profits. (11 marks)
(b) Ethan wishes to apply the fair value option rules of IFRS 9 Financial Instruments to debt issued to finance its investment properties. Ethan’s argument for applying the fair value option is based upon the fact that the recognition of gains and losses on its investment properties and the related debt would otherwise be inconsistent. Ethan argued that there is a specific financial correlation between the factors, such as interest rates, that form. the basis for determining the fair value of both Ethan’s investment properties and the related debt. (7 marks)
(c) Ethan has an operating subsidiary, which has in issue A and B shares, both of which have voting rights. Ethan holds 70% of the A and B shares and the remainder are held by shareholders external to the group. The subsidiary is obliged to pay an annual dividend of 5% on the B shares. The dividend payment is cumulative even if the subsidiary does not have sufficient legally distributable profit at the time the payment is due.
In Ethan’s consolidated statement of financial position, the B shares of the subsidiary were accounted for in the same way as equity instruments would be, with the B shares owned by external parties reported as a non-controlling interest. (5 marks)
Required: Discuss how the above transactions and events should be recorded in the consolidated financial statements of Ethan. Note: The mark allocation is shown against each of the three transactions above. Professional marks will be awarded in question 3 for the quality of the discussion. (2 marks)
第10题
A．A company's inventory clearance.
B．A museum's financial trouble.
C．The housing market.
D．A charitable cause.
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