题目
Which one is more coherent?
A、The most striking example of value rigidity I can think of is the old south Indian Monkey Trap, which depends on value rigidity for its effectiveness.A hollowed-out coconut chained to a stake makes the trap. A monkey can put its hand though a small hole in the coconut and grab some rice inside. The monkey can put its hand into the hole but cannot take its fist out with rice in it. The monkey's value rigidity traps it when it reaches in. The rice cannot be revalued. He cannot see that freedom without rice is more valuable than capture with it.
B、The most striking example of value rigidity I can think of is the old south Indian Monkey Trap, which depends on value rigidity for its effectiveness. The trap consists of a hollowed-out coconut chained to a stake. The coconut has some rice inside which can be grabbed through a small hole. The hole is big enough so that the monkey's hand can go in, but too small for his fist with rice in it to come out. The monkey reaches in and is suddenly trapped - by nothing more than his own value rigidity. He can't revalue the rice. He cannot see that freedom without rice is more valuable than capture with it.
第1题
A.Banks stopped lendin
B.Companies cut jobs.
C.Stock market crashe
D.People got more job opportunity.
第2题
The following scenario relates to questions 1–5.
Aphrodite Co has a year end of 31 December and operates a factory which makes computer chips for mobile phones. It purchased a machine on 1 July 20X3 for $80,000 which had a useful life of ten years and is depreciated on the straight-line basis, time apportioned in the years of acquisition and disposal. The machine was revalued to $81,000 on 1 July 20X4. There was no change to its useful life at that date.
A fire at the factory on 1 October 20X6 damaged the machine leaving it with a lower operating capacity. The accountant considers that Aphrodite Co will need to recognise an impairment loss in relation to this damage. The accountant has ascertained the following information at 1 October 20X6:
(1) The carrying amount of the machine is $60,750.
(2) An equivalent new machine would cost $90,000.
(3) The machine could be sold in its current condition for a gross amount of $45,000. Dismantling costs would amount to $2,000.
(4) In its current condition, the machine could operate for three more years which gives it a value in use figure of $38,685.
In accordance with IAS 16 Property, Plant and Equipment, what is the depreciation charged to Aphrodite Co’s profit or loss in respect of the machine for the year ended 31 December 20X4?
A.$9,000
B.$8,000
C.$8,263
D.$8,500
What is the total impairment loss associated with Aphrodite Co’s machine at 1 October 20X6?A.$nil
B.$17,750
C.$22,065
D.$15,750
The accountant has decided that it is too difficult to reliably attribute cash flows to this one machine and that it would be more accurate to calculate the impairment on the basis of the factory as a cash-generating unit.
In accordance with IAS 36, which of the following is TRUE regarding cash generating units?
A.A cash-generating unit to which goodwill has been allocated should be tested for impairment every five years
B.A cash-generating unit must be a subsidiary of the parent
C.There is no need to consistently identify cash-generating units based on the same types of asset from period to period
D.A cash-generating unit is the smallest identifiable group of assets for which independent cash flows can be identified
On 1 July 20X7, it is discovered that the damage to the machine is worse than originally thought. The machine is now considered to be worthless and the recoverable amount of the factory as a cash-generating unit is estimated to be $950,000.
At 1 July 20X7, the cash-generating unit comprises the following assets:
In accordance with IAS 36, what will be the carrying amount of Aphrodite Co’s plant and equipment when the impairment loss has been allocated to the cash-generating unit?
A.$262,500
B.$300,000
C.$237,288
D.$280,838
IAS 36 Impairment of Assets contains a number of examples of internal and external events which may indicate the impairment of an asset.
In accordance with IAS 36, which of the following would definitely NOT be an indicator of the potential impairment of an asset (or group of assets)?
A.An unexpected fall in the market value of one or more assets
B.Adverse changes in the economic performance of one or more assets
C.A significant change in the technological environment in which an asset is employed making its software effectively obsolete
D.The carrying amount of an entity’s net assets being below the entity’s market capitalisation
请帮忙给出每个问题的正确答案和分析,谢谢!
第3题
5 The directors of Blaina Packaging Co (BPC), a well-established manufacturer of cardboard boxes, are currently
considering whether to enter the cardboard tube market. Cardboard tubes are purchased by customers whose
products are wound around tubes of various sizes ranging from large tubes on which carpets are wound, to small
tubes around which films and paper products are wound. The cardboard tubes are usually purchased in very large
quantities by customers. On average, the cardboard tubes comprise between 1% and 2% of the total cost of the
customers’ finished product.
The directors have gathered the following information:
(1) The cardboard tubes are manufactured on machines which vary in size and speed. The lowest cost machine is
priced at $30,000 and requires only one operative for its operation. A one-day training course is required in order
that an unskilled person can then operate such a machine in an efficient and effective manner.
(2) The cardboard tubes are made from specially formulated paper which, at times during recent years, has been in
short supply.
(3) At present, four major manufacturers of cardboard tubes have an aggregate market share of 80%. The current
market leader has a 26% market share. The market shares of the other three major manufacturers, one of which
is JOL Co, are equal in size. The product ranges offered by the four major manufacturers are similar in terms of
size and quality. The market has grown by 2% per annum during recent years.
(4) A recent report on the activities of a foreign-based multinational company revealed that consideration was being
given to expanding operations in their packaging division overseas. The division possesses large-scale automated
machinery for the manufacture of cardboard tubes of any size.
(5) Another company, Plastic Tubes Co (PTC) produces a narrow, but increasing, range of plastic tubes which are
capable of housing small products such as film and paper-based products. At present, these tubes are on average
30% more expensive than the equivalent sized cardboard tubes sold in the marketplace.
Required:
(a) Using Porter’s five forces model, assess the attractiveness of the option to enter the market for cardboard
tubes as a performance improvement strategy for BPC. (10 marks)
第4题
英译中
If, on the other hand, producing more of a commodity results in reducing its cost, this will tend to increase the supply offered by seller-producers, which in turn will lower the price and permit more consumers to buy the product.
第6题
Which of the following are compound words? (Choose more than one)
A.the United States of America
B.throughout
C.information technology
D.translation
第7题
A.Russian
B.English
C.Hindi
D.Chinese
第8题
Which of the following pairs of words rhyme? (Choose more than one)
A.men, again
B.air, flare
C.lies, fight
D.feel, sail
第9题
A.better…or
B.more…or
C.better…and
D.more…and
第10题
A./ʃ/
B./a/
C./ɛ/
D./i/
第11题
A.Quick cuts
B.Parallel montage
C.Cross-cutting
D.Dialectical montage
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