题目内容 (请给出正确答案)
[主观题]

A local authority department is responsible for waste collections. They have an annual bud

get to provide a regular collection service from households in the local area. The budget was increased to enable the department to increase the percentage of waste disposed of in an environmentally friendly manner. Which of the following is the best measurement to justify the increase in the budget?

A、An increase in the number of collections made during the period

B、The percentage of waste recycled rather than being placed in landfill sites

C、The fair value of the machinery used in making the collections

D、A breakdown of expenditure between the cost of making collections and the cost of processing waste

提问人:网友liulei8391 发布时间:2022-01-07
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第2题
I have been keeping the portrait________I can see it every day,  as it always reminds me of my

childhood in Paris.

[    ]

A. since

B. as

C. where

D. if

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第3题
One of the most possible reasons for constructing the Dujiangyan Irrigation System is ( ) ?

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B、To alleviate drought of the Chengdu city.

C、To help people travel from west to the east.

D、To facilitate transport of business materials.

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第4题
根据材料,完成题。

Reduce Packaging

Pressure increased recently on British supermarkets and retailers to reduce packaging as part of an anti-waste campaign.46Britain generates 4.6 million tons of household waste every year by packaging.

Dozens of people have expressed anger at the excess of plastic wrapping. Campaigners have called on Britain to learn from other European countries.47When returned bottles are put in a vending machine (自动售货机) , the deposit is refunded. Environmentalists warn that Britain lags behind in this.

There were reports of growing unease among consumers over the amount of packaging they have to deal with.Trade standards officers also object to excessive packaging.48In response to a campaign by Britain&39;s The Independent newspaper, leading supermarkets have pointed to various initiatives to win the public confidence.49

But campaigners said retailers and the government could learn much from anti-waste practices on the Continent. In Sweden, non-recyclable batteries have been taxed since 1991 to encourage a switch to alternatives.50In Germany, plastic bags are unheard of in supermarkets and deposits are paid for reusable plastic and glass beverage bottles.

请在第__(46)__处填上正确答案。 查看材料

A.In Belgium, when you buy something in a plastic or glass container, you make a deposit.

B.This is because too much padding can give buyers a false impression of what they are buying.

C.This has resulted in a 74 percent reduction in sales.

D.Tesco said it was saving 112,000 tons of cardboard a year by switching to reusable plasticcrates (装货箱) for transporting its fresh produce.

E.The campaign was initiated by The Independent newspaper.

F.If a product is over-packaged, don"t buy it.

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第5题

Panther Co owns 80% of Tiger Co. An extract from the companies' individual statements of financial position as at 30 June 20X8 shows the following: Panther Co Tiger Co $'000 $,000 Property, plant and equipment (carrying amount) 370 285 On 1 July 20X7, Panther Co sold a piece of equipment which had a carrying amount of $70,000 to Tiger Co for $150,000. The equipment had an estimated remaining life of five years when sold. What is the carrying amount of property, plant and equipment in the consolidated statement of financial position of Panther Co as at 30 June 20X8?

A、$591,000

B、$575,000

C、$671,000

D、$534,000

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第6题

On 1 July 20X7, Lime Co acquired 90% of Soda Co's equity share capital. On this date, Soda Co had an internally generated customer list which was valued at $35m by an independent team of experts. At 1 July 20X7, Soda Co was also in negotiations with a potential new major customer. If the negotiations are successful, the new customer will sign the contract on 15 July 20X7 and the value of the total customer base would then be worth $45m. What amount would be recognised for the customer list in the consolidated statement of financial position of Lime Co as at 1 July 20X7?

A、$0

B、$10m

C、$35m

D、$45m

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第7题
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D、If the fair value of a subsidiary's contingent liabilities can be reliably measured at the date of acquisition, they should be included in consolidated net assets and will increase goodwill.

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第8题

IFRS 15 Revenue from Contracts with Customers states that, where performance obligations are satisfied overtime, entities should apply an appropriate method of measuring progress. Which TWO of the following are appropriate OUTPUT methods of measuring progress? (1)Total costs to date of the contract as a percentage of total contract revenue (2)Physical milestones reached as a percentage of physical completion (3)Surveys of performance completed to date as a percentage of total contract revenue (4)Labour hours expended as a percentage of total expected labour hours

A、(2) and (3)

B、(1) and (3)

C、(2) and (4)

D、(1) and (4)

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第9题

Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were $450,000. The carrying amounts of Wizard Co's net assets at the date of acquisition were equal to their fair values apart from a building which had a carrying amount of $600,000 and a fair value of $850,000. The remaining useful life of the building at the acquisition date was 40 years. Witch Co measures non-controlling interest at fair value, based on share price. The market value of Wizard Co shares at the date of acquisition was $1.75. At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?

A、$193,125

B、$195,000

C、$195,125

D、$195,345

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