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The USA purchased Florida from （).A、SpainB、the UKC、FranceD、Italy

The USA purchased Florida from ().

A、Spain

B、the UK

C、France

D、Italy

提问人：网友yanweiwei55 发布时间：2022-01-06

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更多“The USA purchased Florida from…”相关的问题

第1题

"Congress added prescription-drug coverage to Medicare" most probably means that the Congr

ess of the USA decided to______.

A．add prescription-drugs to the Medicare program

B．allow the Medicare program to provide refunding subsidies to selected medicines to be purchased by Medicare members

C．increase payment to Medicare for refunding Americans buying prescription medicines

D．provide insurance to prescription drugs purchased by Medicare participants

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第2题

"Congress added prescription-drug coverage to Medicare" most probably means that the Congr

ess of the USA decided to ______.

A．add prescription-drugs to the Medicare program

B．allow the Medicare program to provide refunding subsidies to selected medicines to be purchased by Medicare members

C．increase payment to Medicare for refunding Americans buying prescription medicines

D．provide insurance to prescription drags purchased by Medicare participants

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第3题

迈阿密港（MIAMI,FL,USA）是国际海上集装箱货物运输中（）上的港口。A.远东--北美西海岸航线B.远东--

迈阿密港（MIAMI,FL,USA）是国际海上集装箱货物运输中（）上的港口。

A.远东--北美西海岸航线

B.远东--澳新航线

C.远东--北美东海岸航线

D.远东--欧洲、地中海航线

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第4题

The following statements are true of LIFO except that______.A．LIFO is an inventory cost fl

The following statements are true of LIFO except that______.

A．LIFO is an inventory cost flow whereby the last goods purchased are assumed to be the first goods sold so that the ending inventory consists of the first goods purchased

B．cost of goods sold is determined from the most recent purchase cost

C．cost of ending stock is determined from the earliest costs paid for the inventory items

D．when LIFO is used, cost of goods sold and ending stock will be the same under the periodic and perpetual system

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第5题

Seltec, a public limited company, processes and sells edible oils and uses several fi nanc

ial instruments to spread the risk of fl uctuation in the price of the edible oils. The entity operates in an environment where the transactions are normally denominated in dollars. The functional currency of Seltec is the dollar.

(a) The entity uses forward and futures contracts to protect it against fl uctuation in the price of edible oils. Where forwards are used the company often takes delivery of the edible oil and sells it shortly afterwards. The contracts are constructed with future delivery in mind but the contracts also allow net settlement in cash as an alternative. The net settlement is based on the change in the price of the oil since the start of the contract. Seltec uses the proceeds of a net settlement to purchase a different type of oil or purchase from a different supplier. Where futures are used these sometimes relate to edible oils of a different type and market than those of Seltec’s own inventory of edible oil. The company intends to apply hedge accounting to these contracts in order to protect itself from earnings volatility. Seltec has also entered into a long-term arrangement to buy oil from a foreign entity whose currency is the dinar. The commitment stipulates that the fi xed purchase price will be denominated in pounds sterling.

Seltec is unsure as to the nature of derivatives and hedge accounting techniques and has asked your advice on how the above fi nancial instruments should be dealt with in the fi nancial statements. (14 marks)

(b) Seltec has decided to enter the retail market and has recently purchased two well-known brand names in the edible oil industry. One of the brand names has been in existence for many years and has a good reputation for quality. The other brand name is named after a famous fi lm star who has been actively promoting the edible oil as being a healthier option than other brands of oil. This type of oil has only been on the market for a short time. Seltec is fi nding it diffi cult to estimate the useful life of the brands and therefore intends to treat the brands as having indefi nite lives.

In order to sell the oil, Seltec has purchased two limited liability companies from a company that owns several retail outlets. Each entity owns retail outlets in several shopping complexes. The only assets of each entity are the retail outlets. There is no operational activity and at present the entities have no employees.

Seltec is unclear as to how the purchase of the brands and the entities should be accounted for. (9 marks)

Required:

Discuss the accounting principles involved in accounting for the above transactions and how the above transactions should be treated in the fi nancial statements of Seltec.

Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)

The mark allocation is shown against each of the two parts above.

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第6题

A federal judge on Monday certified a $200 billion class action lawsuit against the tobacc

o industry for its marketing of light cigarettes.

Eastern District of New York Judge Jack B. Weinstein's 540-page opinion in Schwab v. Philip Morris USA, Inc., 04-CIV-1945—which included an additional 965 pages of appendices for a total of 1,505 pages—gave tens of millions of smokers an avenue to recover damages from the nation's largest tobacco companies, including Philip Morris USA Inc., R.J. Reynolds Tobacco Co., Lorillard Tobacco Co., and Liggett Group, Inc.

The class will include anyone who purchased light cigarettes from the time tobacco companies began selling them in the 1970s. The judge said he even would consider broadening the class, to encompass smokers of all "low tar" brands, not just light cigarettes. The judge suggested that an expansion of the class could assist the parties in negotiating a global settlement. He set a trial date for January 22, 2007. The plaintiffs intend to seek treble damages.

einstein has expressed skepticism about the plaintiffs' theory of damages, which alleges that light smokers were defrauded of billions because they believed they were buying a product of greater value because of its health advantages. The judge also questioned the size of the class, as well as the claim that as many as 90 percent of light cigarette smokers chose the cigarettes because they were less harmful.

In his ruling Monday, the judge stressed that while the suit was far from perfect, the evidence was sufficient. He said the jury system—which he described as the "ultimate focus group of the law"—was well equipped to sort out the particulars in accordance with Amendment Ⅶ of the U.S. Constitution.

Weinstein declined to grant an interlocutory appeal to the 2nd U.S. Circuit Court of Appeals. Theodore M. Grossman of Jones Day in Cleveland, which represents R.J. Reynolds, said the defendants would seek a stay and appeal the class certification under Rule 23(f)of the Federal Rules of Civil Procedure.

From the passage it can be inferred that "a $200 billion class action lawsuit" is one that ______ .

A．requires a public fund of $200 billion

B．may lead to US $200 billion in payment

C．involves an investment of US $200 billion

D．is about what the tobacco industry is worth

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第7题

A federal judge on Monday certified a $ 200 billion class action lawsuit against the tobac

co industry for its marketing of light cigarettes.

Eastern District of New York Judge Jack B. Weinstein's 540-page opinion in Schwab v. Philip Morris USA, Inc. , 04-CIV-1945—which included an additional 965 pages of appendices for a total of 1,505 pages-gave tens of millions of smokers an avenue to recover damages from the nation's largest tobacco companies, including Philip Morris USA Inc. , R. J. Reynolds Tobacco Co. , Lorillard Tobacco Co. , and Liggett Group, Inc.

Weinstein has expressed skepticism about the plaintiffs' theory of damages, which alleges that light smokers were defrauded of billions because they believed they were buying a product of greater value because of its health advantages. The judge also questioned the size of the class, as well as the claim that as many as 90 percent of light cigarette smokers chose the cigarettes because they were less harmful.

Weinstein declined to grant an interlocutory appeal to the 2nd U. S. Circuit Court of Appeals. Theodore M. Grossman of Jones Day in Cleveland, which represents R J. Reynolds, said the defendants would seek a stay and appeal the class certification under Rule 23 (f) of the Federal Rules of Civil Procedure.

From the passage it can be inferred that "a $ 200 billion class action lawsuit" is one that ______.

A．requires a public fund of $ 200 billion

B．may lead to US $ 200 billion in payment

C．involves an investment of US $ 200 billion

D．is about what the tobacco industry is worth

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第8题

Drinks purchased are for taken away only．

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第9题

A．when purchasingB．when purchasedC．when purchaseD．which purchased

A．when purchasing