25． _______likes September very much．A．JoeB． Joe's fatherC．ID．Joe's mother

题目

25． _______likes September very much．

A．Joe

B． Joe's father

C．I

D．Joe's mother

相似考题

1.15．A．brotherB．motherC．brothersD．mother‘s

2.AI'm Joe． I-m twelve years old． I like September very much． September 9th is my birthday， and my father's birthday is in September，too．We have a birthday party ev-ery year． Teachers Day is in September， too． And I can play with all my teachers． So September is my favorite． What about you?( )21．1t is Joe's________ birthday this year．A． twelveB．twelfthC． ninthD． nine

3.23．_______．birthday is September 9th．A． MyB． Joe'sC．Joe's father'sD．Joe's mother's

4.1．—When is your birthday?—It ’s_________ ．A． october 7thB． may，5thC． September 2ndD． January 8

更多“25. _______likes September very much.A.JoeB. Joe's fatherC.ID.Joe's mother ”相关问题

  • 第1题：

    The thief snatched both John's ( ) handbags.

    A、mother-in-law’s and his sister-in-law's

    B、mother’s-in-law’s and his sister's-in-law’s

    C、mother’s-in-law and his sister’s-in-law

    D、mother-in-laws’ and his sister-in-laws’


    参考答案：A

  • 第2题：

    Abankinguserwiththeuseridof’joe’isunabletorshfromSYSTEMAtoSYSTEMBwithouthavingtoretypetheirpassword，buttheycanrshfromSYSTEMBtoSYSTEMA.Nootherusersareexperiencingthesameissue.Bothsystemshavea/home/joe/.rhostsfilethatcontaintheproperreferencestotheotherhost.The/home/joe/.rhostsfilesonbothSYSTEMAandSYSTEMBareownedbyuserid’joe’.Whichofthefollowingisthemostlikelycauseofthisproblem（）

    A.User’joe’isspecifiedinthe/etc/nologinonSYSTEMb.

    B.User’joe’isspecifiedinthe/etc/nologinonSYSTEMa.

    C.Thefilepermissionsonthe/home/joe/.rhostsfileonSYSTEMAareincorrect.

    D.Thefilepermissionsonthe/home/joe/.rhostsfileonSYSTEMBareincorrect.


    参考答案：D

  • 第3题：

    Joe’s handwriting is________Mary’s.

    A.more better
    B.as well as
    C.much better than
    D.more better than

    答案：C
    解析：

  • 第4题：

    (a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’.

    Required:

    Provide an explanation to your assistant of the weaknesses in his definition of non-current assets when

    compared to the International Accounting Standards Board’s (IASB) view of assets. (4 marks)

    (b) The same assistant has encountered the following matters during the preparation of the draft financial statements of Darby for the year ending 30 September 2009. He has given an explanation of his treatment of them.

    (i) Darby spent $200,000 sending its staff on training courses during the year. This has already led to an

    improvement in the company’s efficiency and resulted in cost savings. The organiser of the course has stated that the benefits from the training should last for a minimum of four years. The assistant has therefore treated the cost of the training as an intangible asset and charged six months’ amortisation based on the average date during the year on which the training courses were completed. (3 marks)

    (ii) During the year the company started research work with a view to the eventual development of a new

    processor chip. By 30 September 2009 it had spent $1·6 million on this project. Darby has a past history

    of being particularly successful in bringing similar projects to a profitable conclusion. As a consequence the

    assistant has treated the expenditure to date on this project as an asset in the statement of financial position.

    Darby was also commissioned by a customer to research and, if feasible, produce a computer system to

    install in motor vehicles that can automatically stop the vehicle if it is about to be involved in a collision. At

    30 September 2009, Darby had spent $2·4 million on this project, but at this date it was uncertain as to

    whether the project would be successful. As a consequence the assistant has treated the $2·4 million as an

    expense in the income statement. (4 marks)

    (iii) Darby signed a contract (for an initial three years) in August 2009 with a company called Media Today to

    install a satellite dish and cabling system to a newly built group of residential apartments. Media Today will

    provide telephone and television services to the residents of the apartments via the satellite system and pay

    Darby $50,000 per annum commencing in December 2009. Work on the installation commenced on

    1 September 2009 and the expenditure to 30 September 2009 was $58,000. The installation is expected

    to be completed by 31 October 2009. Previous experience with similar contracts indicates that Darby will

    make a total profit of $40,000 over the three years on this initial contract. The assistant correctly recorded

    the costs to 30 September 2009 of $58,000 as a non-current asset, but then wrote this amount down to

    $40,000 (the expected total profit) because he believed the asset to be impaired.

    The contract is not a finance lease. Ignore discounting. (4 marks)

    Required:

    For each of the above items (i) to (iii) comment on the assistant’s treatment of them in the financial

    statements for the year ended 30 September 2009 and advise him how they should be treated under

    International Financial Reporting Standards.

    Note: the mark allocation is shown against each of the three items above.


    正确答案：
    (a)Therearefourelementstotheassistant’sdefinitionofanon-currentassetandheissubstantiallyincorrectinrespectofallofthem.Thetermnon-currentassetswillnormallyincludeintangibleassetsandcertaininvestments;theuseoftheterm‘physicalasset’wouldbespecifictotangibleassetsonly.Whilstitisusuallythecasethatnon-currentassetsareofrelativelyhighvaluethisisnotadefiningaspect.Awastepaperbinmayexhibitthecharacteristicsofanon-currentasset,butonthegroundsofmaterialityitisunlikelytobetreatedassuch.Furthermorethepastcostofanassetmaybeirrelevant;nomatterhowmuchanassethascost,itistheexpectationoffutureeconomicbenefitsflowingfromaresource(normallyintheform.offuturecashinflows)thatdefinesanassetaccordingtotheIASB’sFrameworkforthepreparationandpresentationoffinancialstatements.Theconceptofownershipisnolongeracriticalaspectofthedefinitionofanasset.Itisprobablythecasethatmostnoncurrentassetsinanentity’sstatementoffinancialpositionareownedbytheentity;however,itistheabilityto‘control’assets(includingpreventingothersfromhavingaccesstothem)thatisnowadefiningfeature.Forexample:thisisanimportantcharacteristicintreatingafinanceleaseasanassetofthelesseeratherthanthelessor.Itisalsotruethatmostnon-currentassetswillbeusedbyanentityformorethanoneyearandapartofthedefinitionofproperty,plantandequipmentinIAS16Property,plantandequipmentreferstoanexpectationofuseinmorethanoneperiod,butthisisnotnecessarilyalwaysthecase.Itmaybethatanon-currentassetisacquiredwhichprovesunsuitablefortheentity’sintendeduseorisdamagedinanaccident.Inthesecircumstancesassetsmaynothavebeenusedforlongerthanayear,butneverthelesstheywerereportedasnon-currentsduringthetimetheywereinuse.Anon-currentassetmaybewithinayearoftheendofitsusefullifebut(unlessasaleagreementhasbeenreachedunderIFRS5Non-currentassetsheldforsaleanddiscontinuedoperations)wouldstillbereportedasanon-currentassetifitwasstillgivingeconomicbenefits.Anotherdefiningaspectofnon-currentassetsistheirintendedusei.e.heldforcontinuinguseintheproduction,supplyofgoodsorservices,forrentaltoothersorforadministrativepurposes.(b)(i)TheexpenditureonthetrainingcoursesmayexhibitthecharacteristicsofanassetinthattheyhaveandwillcontinuetobringfutureeconomicbenefitsbywayofincreasedefficiencyandcostsavingstoDarby.However,theexpenditurecannotberecognisedasanassetonthestatementoffinancialpositionandmustbechargedasanexpenseasthecostisincurred.Themainreasonforthislieswiththeissueof’control’;itisDarby’semployeesthathavethe‘skills’providedbythecourses,buttheemployeescanleavethecompanyandtaketheirskillswiththemor,throughaccidentorinjury,maybedeprivedofthoseskills.AlsothecapitalisationofstafftrainingcostsisspecificallyprohibitedunderInternationalFinancialReportingStandards(specificallyIAS38Intangibleassets).(ii)Thequestionspecificallystatesthatthecostsincurredtodateonthedevelopmentofthenewprocessorchipareresearchcosts.IAS38statesthatresearchcostsmustbeexpensed.Thisismainlybecauseresearchistherelativelyearlystageofanewprojectandanyfuturebenefitsaresofarinthefuturethattheycannotbeconsideredtomeetthedefinitionofanasset(probablefutureeconomicbenefits),despitethegoodrecordofsuccessinthepastwithsimilarprojects.Althoughtheworkontheautomaticvehiclebrakingsystemisstillattheresearchstage,thisisdifferentinnaturefromthepreviousexampleastheworkhasbeencommissionedbyacustomer,Assuch,fromtheperspectiveofDarby,itisworkinprogress(acurrentasset)andshouldnotbewrittenoffasanexpense.Anoteofcautionshouldbeaddedhereinthatthequestionsaysthatthesuccessoftheprojectisuncertainwhichpresumablymeansitmaynotbecompleted.ThisdoesnotmeanthatDarbywillnotreceivepaymentfortheworkithascarriedout,butitshouldbecheckedtothecontracttoensurethattheamountithasspenttodate($2·4million)willberecoverable.Intheeventthatsay,forexample,thecontractstatedthatonly$2millionwouldbeallowedforresearchcosts,thiswouldplacealimitonhowmuchDarbycouldtreatasworkinprogress.Ifthiswerethecasethen,forthisexample,Darbywouldhavetoexpense$400,000andtreatonly$2millionasworkinprogress.(iii)Thequestionsuggeststhecorrecttreatmentforthiskindofcontractistotreatthecostsoftheinstallationasanon-currentassetand(presumably)depreciateitoveritsexpectedlifeof(atleast)threeyearsfromwhenitbecomesavailableforuse.Inthiscasetheassetwillnotcomeintouseuntilthenextfinancialyear/reportingperiodandnodepreciationneedstobeprovidedat30September2009.Thecapitalisedcoststodateof$58,000shouldonlybewrittendownifthereisevidencethattheassethasbecomeimpaired.Impairmentoccurswheretherecoverableamountofanassetislessthanitscarryingamount.Theassistantappearstobelievethattherecoverableamountisthefutureprofit,whereas(inthiscase)itisthefuture(net)cashinflows.Thusanyimpairmenttestat30September2009shouldcomparethecarryingamountof$58,000withtheexpectednetcashflowfromthesystemof$98,000($50,000perannumforthreeyearslessfuturecashoutflowstocompletiontheinstallationof$52,000(seenotebelow)).Asthefuturenetcashflowsareinexcessofthecarryingamount,theassetisnotimpairedanditshouldnotbewrittendownbutshownasanon-currentasset(underconstruction)atcostof$58,000.Note:asthecontractisexpectedtomakeaprofitof$40,000onincomeof$150,000,thetotalcostsmustbe$110,000,withcoststodateat$58,000thisleavescompletioncostsof$52,000.

  • 第5题：

    Auserwiththeuseridof’joe’isunabletorshfromSYSTEMAtoSYSTEMBwithouthavingtoretypetheirpassword，buttheycanrshfromSYSTEMBtoSYSTEMA.Nootherusersareexperiencingthesameissue.Bothsystemshavea/home/joe/.rhostsfilethatcontaintheproperreferencestotheotherhost.The/home/joe/.rhostsfilesonbothSYSTEMAandSYSTEMBareownedbyuserid’joe’.Whichofthefollowingisthemostlikelycauseofthisproblem？（）

    A.User’joe’isspecifiedinthe/etc/nologinonSYSTEMA

    B.User’joe’isspecifiedinthe/etc/nologinonSYSTEMB

    C.Thefilepermissionsonthe/home/joe/.rhostsfileonSYSTEMAiscorrect.

    D.Thefilepermissionsonthe/home/joe/.rhostsfileonSYSTEMBisincorrect.


    参考答案：D

  • 第6题：

    25.东发牌，局况是双方有局，北是定约人做4S定约，结果是宕了2墩，东西得分【 】


    东西650##%_YZPRLFH_%##650分

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