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It's sometimes difficult to______what is said over a loudspeaker.A.come outB.make outC.fin
It's sometimes difficult to______what is said over a loudspeaker.
A.come out
B.make out
C.find out
D.work out
It's sometimes difficult to______what is said over a loudspeaker.
A.come out
B.make out
C.find out
D.work out
People sometimes forget the Baffle of a stranger they meet because________.
A.it is difficult to remember names
B.they have bad memory
C.they haven’t caught the name
D.they haven’t listened to it
People under a lot of () may experience headaches, minor pains and sleeping diffi
A stress
B exposure
C endurance
D endeavor
Which conclusion can be drawn based on the opinions from the Japanese people(in paragraph 2 and 4 of this passage)?
A.The elders are more strongly in favor of replacing the foreign words than young people.
B.All the people dislike speaking the foreign words, such as "diffi kamey".
C.They are so old that it is necessary to give some language assistance by a specialist.
D.People's work determines the language they speak.
(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.
From this passage we know that ______ .
A.we can learn English easily
B.English is too difficult to learn
C.English is a useful language but one must work hard to learn it
A.欧拉(Euler)
B. 迪菲(Diffi
C.和赫尔曼(Hellman)
D. 费马(Fermat)
E. Rivest、Shamir、Adleman
(a) compulsory winding up; (4 marks)
(b) administration. (6 marks)
A.欧拉(Euler)
B.迪菲(Diffi
C.和赫尔曼(Hellman)
D.费马(Fermat)
E.Rivest、Shamir、Adleman
A.Symmetry, persistence,Sometimes it’s serious and sometimes it’s relieveD
B.Symmetry, persistence and gradual aggravation
C.Asymmetry, persistence,Sometimes it’s serious and sometimes it’s relieve
D.Asymmetry, discontinuity and gradual aggravation
E.Asymmetry, Discontinuity,Sometimes it’s serious and sometimes it’s relieve
D.
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