此题为判断题(对,错)。
Tourmalet Co sold an item of plant for $50 million on 1 April 20X4.The plant had a carrying amount of $40 million at the date of sale,which was charged to cost of sales. On the same date, Tourmalet Co entered into an agreement to lease back the plant for the next five years (being the estimated remaining life of the plant) at a cost of $14 million per annum payable annually in arrears. An arrangement of this type is normally deemed to have a financing cost of 10% per annum. Tourmalet Co retained the rights to direct the use of and retain substantially all the remaining benefits from the plant. Using the drop down box, select what amount will be shown as income from this transaction in the statement of profit or loss for the year ended 30 September 20X4?
A、Nil
B、$10 million
C、$40 million
D、$50 million
A thesis statement presents the focus of an analytical text, illustrating the general purpose of the analysis. Read the following thesis statements and determine whether they are strong or weak. Thesis Statements Strong Weak 1 Computer addiction has many causes and effects. 2 Companies need to exploit the marketing potential of the Internet, and Web pages can provide both advertising and customer support. 3 There are some negative and positive aspects to the Chinese Herbal Medicine. 4 Because the Internet is filled with tremendous marketing potential, companies should exploit this potential by using Web pages that offer both advertising and customer support. 5 Doing exercises will benefit you in many aspects. 6 This paper will address the characteristics of a good corporate manager. 7 There are many similarities and differences between the housing market in China and that in Japan. 8 The tax policies of the current administration threaten to reduce the tax burden on the middle class. Strong thesis statements:_________________ (填写格式:1-2-3-4)
Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost?
A、historical cost and current cost: $320,000 and $600,000
B、historical cost and current cost: $320,000 and $384,000
C、historical cost and current cost: $300,000 and $600,000
D、historical cost and current cost: $320,000 and $384,000
Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost?
A、historical cost and current cost: $320,000 and $600,000
B、historical cost and current cost: $320,000 and $384,000
C、historical cost and current cost: $300,000 and $600,000
D、historical cost and current cost: $300,000 and $384,000
阅读理解。 Directions: Read the following passage. Answer the questions according to the information given in the passage and required words limit. |
Have you ever stayed in a hotel? Most Chinese hotels often provide guests with things like disposable (一次性的) toothbrushes, toothpaste, shampoo and slippers. Many guests like the idea because they don't have to bring their own. But, if you travel to Beijing, remember to bring your own things. Starting from June, some hotels in Beijing will no longer provide guests with these disposables. They want to ask people to use less disposable things. Many disposable things are made of plastic, not easy to rot away. People throw them away after using them only once. It is a waste of natural resources and is very bad for the environment. Do you know, one Chinese person makes as much as 400kg of waste a year! Most of that waste comes from disposable things. In Beijing, people throw away about 19,000 tons of plastic bags and 1,320 tons of plastic lunch bowls every year! Plastic can take between 100 and 400 years to break down. So the less plastic we throw out, the better. So, wherever you travel, bring your own things and use them again and again. At home and school, you can also do something to make our world a better place. Try to use daily necessities (日用品) once more. Use cloth shopping bags, not plastic ones. After using a plastic bag, wash it out and let it dry. Then you can use it over and over again. Do not use paper cups. At your school canteen, use your own bowl and chopsticks instead of disposable ones. |
1. Please list at least 4 disposable things mentioned in the passage. (Not more than 5 words) __________________________________________________________________________ 2. What will happen in some hotels in Beijing starting from June according to the passage? (Not more than 9 words) ___________________________________________________________________________ 3. Why is it bad to throw disposables away after using them only once? (Not more than 15words) ____________________________________________________________________________ 4. How can we be more environmentally friendly when we are in our canteen? (Not more than 11 words) ____________________________________________________________________________ |
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