(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,
as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a
public limited company, for $200 million but the sale agreement stated that Norman would continue to operate
and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business
reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses
as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the
net minimum profit paid to Conquest would not be less than $15 million. (4 marks)
Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the
customers to a $30 discount on a subsequent room booking within three months of their stay. Historical
experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end
of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The
income from room sales for the year is $300 million and Norman is unsure how to report the income from room
sales in the financial statements. (4 marks)
Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants
have been received from government bodies and relate to the size of the hotel which has been built by the grant
assistance. The intention of the grant income was to create jobs in areas where there was significant
unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less
than $500 million. (4 marks)
Appropriateness and quality of discussion (2 marks)
Required:
Discuss how the above income would be treated in the financial statements of Norman for the year ended
31 May 2008.
第1题:
A.App_Theme\<theme_name>
B.App_StyleSheetTheme\<theme_name>
C.App_<theme_name>\<theme_name>
D.\<theme_name>
E.The root application folder
F. App_Themes\<theme_name>
第2题:
第3题:
2、家族性帕金森病-PD1型的分子病理是因为 基因突变所致。
A.PARK1
B.PARK2
C.PARK3
D.PARK4
第4题:
In some countries, _____ is called "equality" does not really mean equal rights for all people.
(A) which (C) that
(B) what (D) one
选B
这句话貌似定语从句。而实际上,前面的部分就是状语,后半句与countries没有修饰关系(因为1.后半句缺主语,但空格的位置用countries不能替换,否则语义不对。2.后半句不缺宾语。)所以后半句的()is called equality作主语.是主语从句。
在选项中,只有what引导主语从句。
意思:在一些国家里,所谓平等,并不意味着所有公民的平等权利
第5题:
HOTEL一词最早源于法语。
第6题:
家族性帕金森病-PD1型的分子病理是因为 基因突变所致。
A.PARK1
B.PARK2
C.PARK3
D.PARK4