题目
5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies and
in many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used as
national Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has been
argued that the same IFRSs should be used by all entities or alternatively a different body of standards should apply
to small and medium entities (SMEs).
Required:
(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
第1题
第2题
Protests are possible and shall be resolved under FINA rule GR 9.2.2 and GR 9.2.3.Protests must be submitted to the referee in writing by the Team Leader,with a deposit of 100 Swiss Francs or its equivalent,within 30 minutes following the conclusion of the respective competition.The referee shall consider all protests.If he rejects the protest,he must state the reasons for his decision.
第3题
(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of the
decision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)
第4题
第5题
A.世界级比赛用游泳池的池水水质卫生标准应符合国际游泳协会(FINA)关于游泳池池水水质卫生标准的规定
B.国家级比赛用游泳池的池水水质卫生标准应按我国现行的《人工游泳池池水水质卫生标准》的规定执行
C.高级宾馆内附建的游泳池的池水水质卫生标准宜参照国际游泳协会(FINA)关于游泳池池水水质卫生标准执行
D.公共游泳池的池水水质卫生标准,应符合我国现行有关的卫生标准
第6题
A.称为函数的直接递归
B.称为函数的间接递归
C.称为函数的递归定义
D.C语言中不允许这样的递归形式
第7题
(b) International Standards on Auditing (ISAs); and (5 marks)
第8题
Range estimating in determining cost risk probabilities requires _____ .
A an amount of financial exposure.
B risks and opportunities ranked in order of bottom line importance
C contingency requirements for expected level of confidence
D probability of cost overrun occurrences
E All of the above.
第9题
逆转运是指
A.以RNA为模板合成flNA
B.以DNA为模板合成DNA
C.以DNA为模板合成FINA
D.以RNA为模板合成DNA
E.以上均正确
第10题
(d) What reasons would you suggest to explain this failure of Churchill Ice Cream to become an international
company? (5 marks)
第11题
Flash:Dark Horse Liu Zige Wins Gold in Women's 200m Butterfly
China's Liu Zige,the fastest final qualifier,won the gold medal with a world-record-setting time of 2:04.18 in Women's 200m Butterfly final.The other Chinese swimmer Jiao Liuyang touched just after her in 2:04.72,also under the old world record.Jessicah Schipper ofAustralia,the former world-record holder,finished the third in 2:06.26.
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