题目内容
（请给出正确答案）
The car manufacturer has ______ 1,000 workers because of the drop in sales.
A．picked out
B．gave up
C．dealt with
D．laid off
安装简答题APP，拍照搜题省时又省心！
更多“The car manufacturer has _____…”相关的问题
A.BMW
B.Rolls Royce
C.Honda
D.Peugeot
A、(A) There is no contract because a necessary price term is missing.
B、(B) There is no contract because the acceptance did not mirror the offer.
C、(C) There is a contract which includes the arbitration clause.
D、(D) There is a contract which does not include the arbitration clause.
A、$18,000
B、$22,000
C、$39,000
D、$57,000
A．To retain customers, service should be improved.
B．Good quality of product is the most important.
C．Customer needs should be the primary concern.
D．Good service and quality can make customers satisfied.
听力原文： Car Buyers magazine's automobile reliability survey reached a milestone this year: more than 6 million people responded to our survey. This is the highest number of responses we've ever received and reinforces our standing as the most authoritative source for information about new automobiles. The survey asks consumers about any problems they've had with their car in the past year. The results are sure to open some eyes. Of the 30 cars that received top rating, 29 were . Japanese. That means people purchasing Japanese-vehicles had the fewest complaints, a detail that is Jikely to catch the attention of auto makers in Europe and the U.S.
Who conducted the survey？
A．A magazine
B．A university
C．A marketing firm
D．An automobile manufacturer
听力原文： Henry Ford, the famous U. S. inventor and car manufacturer once said "The business of America is business. "By this he meant that the U. S. way of life is based on the values of the business world. A brief glimpse at a daily newspaper vividly shows how much people in the United States think about business. Business news can appear in every section. Most national news has an important financial aspect to it. Moreover, business news appears in some of the unlikeliest places. The world of arts and entertainment is often referred to as "the entertainment industry" or "show business."
The positive side of Henry Ford's statement can be seen in the prosperity that business has brought to U. S. life. One of the most important reasons so many people from all over the world come to live in the United States is the dream of a better job. However, the biggest companies are seen in opposition to labor. Throughout U. S. history working people have had to fight hard for higher wages, better working conditions, and the right to form. unions. Today, many of the old labor disputes are over, but there is still some employee anxiety. Downsizing--the laying off of thousands of workers to keep expenses low and profits high--creates feelings of insecurity for many.
The United States is a typical country
A．which encourages free trade at home and abroad.
B．where people's chief concern is how to make money.
C．where all businesses are managed scientifically.
D．which normally works according to the federal budget.
【C1】
A．Yet
B．Although
C．Even
D．Still
The jewellery designer
He was young and completely unknown, but Paul Waterhouse believed in himself. He'd heard that there was going to be a large exhibition for jewellery designers and he asked the organisers whether he could show some of his work. 'I was only 21,' he says, 'and they agreed, if I could show a complete collection.' So he went to the bank, borrowed ￡1,500 for materials, and began to work on new designs. 'The exhibition was fantastic. Although everyone else was much more experienced than I was, my designs were still praised.'
He decided to transfer his business to Canada and began to experiment with new materials: all sorts of stones from around the world, some totally new to him. 'As most of them weren't precious, it changed the way I approached design. It was great! I was able to produce much larger pieces of modern jewellery,' he says. 'Then I was asked by an advertising agency to design a wedding ring for a TV advert. The agency liked what I'd done, but their client, a car manufacturer, wanted something a little more traditional. I was happy to make changes and that work gave me a lot of free publicity.'
At the start of his career, Paul felt confident.
A．Right
B．Wrong
C．Doesn't say
Carpart has entered into supply arrangements for the supply of car seats to two local companies, Vehiclex and Autoseat.
(i) Vehiclex
This contract will last for five years and Carpart will manufacture seats to a certain specification which will require the construction of machinery for the purpose. The price of each car seat has been agreed so that it includes an amount to cover the cost of constructing the machinery but there is no commitment to a minimum order of seats to guarantee the recovery of the costs of constructing the machinery. Carpart retains the ownership of the machinery and wishes to recognise part of the revenue from the contract in its current financial statements to cover the cost of the machinery which will be constructed over the next year. (4 marks)
(ii) Autoseat
Autoseat is purchasing car seats from Carpart. The contract is to last for three years and Carpart is to design, develop and manufacture the car seats. Carpart will construct machinery for this purpose but the machineryis so specific that it cannot be used on other contracts. Carpart maintains the machinery but the know-how has been granted royalty free to Autoseat. The price of each car seat includes a fixed price to cover the cost of the machinery. If Autoseat decides not to purchase a minimum number of seats to cover the cost of the machinery, then Autoseat has to repay Carpart for the cost of the machinery including any interest incurred.
Autoseat can purchase the machinery at any time in order to safeguard against the cessation of production by Carpart. The purchase price would be the cost of the machinery not yet recovered by Carpart. The machinery has a life of three years and the seats are only sold to Autoseat who sets the levels of production for a period.
Autoseat can perform. a pre-delivery inspection on each seat and can reject defective seats. (9 marks)
(iii) Vehicle sales
Carpart sells vehicles on a contract for their market price (approximately $20,000 each) at a mark-up of 25%
on cost. The expected life of each vehicle is five years. After four years, the car is repurchased by Carpart at 20% of its original selling price. This price is expected to be significantly less than its fair value. The car must be maintained and serviced by the customer in accordance with certain guidelines and must be in good condition if Carpart is to repurchase the vehicle.
The same vehicles are also sold with an option that can be exercised by the buyer two years after sale. Under this option, the customer has the right to ask Carpart to repurchase the vehicle for 70% of its original purchase price. It is thought that the buyers will exercise the option. At the end of two years, the fair value of the vehicle is expected to be 55% of the original purchase price. If the option is not exercised, then the buyer keeps the vehicle.
Carpart also uses some of its vehicles for demonstration purposes. These vehicles are normally used for this
purpose for an eighteen-month period. After this period, the vehicles are sold at a reduced price based upon their condition and mileage. (10 marks)
Professional marks will be awarded in question 3 for clarity and quality of discussion. (2 marks)
Required:
Discuss how the above transactions would be accounted for under International Financial Reporting Standards in the financial statements of Carpart.
Note. The mark allocation is shown against each of the arrangements above.
为了保护您的账号安全，请在“简答题”公众号进行验证，点击“官网服务”-“账号验证”后输入验证码“”完成验证，验证成功后方可继续查看答案！
微信搜一搜
简答题
微信搜一搜
简答题
如搜索结果不匹配，请 
