题目内容
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[主观题]
20.最危急的气胸类型是
A、A. 闭合性气胸
B、B. 开放性气胸
C、C. 张力性气胸
D、D. 自发性气胸
提问人：网友tianshi03
发布时间：2022-01-07
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A、闭合性气胸
B、开放性气胸
C、张力性气胸
D、自发性气胸
E、创伤性气胸
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第7题
On 1 October 20X3, Fresco Co acquired an item of plant under a five-year lease agreement. The lease required an immediate deposit of $2 million. The present value of the future payments was $25 million. The agreement had an implicit finance cost of 10% per annum and annual rentals of $6 million paid on 30 September each year for five years. What will be the non-current liability in Fresco Co's statement of financial position as at 30 September 20X5?
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第8题
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 $300,000
