3 （a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a

(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed to

accept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose

1·5 million shares of the company to be issued in six months time or to receive a cash payment in three months

time equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 in

three months time and $4 in six months time.

Additionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right to

choose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares at

the settlement date. This right has been granted because of the performance of the director during the year and

is unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair value

of the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 per

share, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)

Required:

Discuss with suitable computations how the above share based transactions should be accounted for in the

financial statements of Leigh for the year ended 31 May 2007.

对于下列代码： 1) class Person { 2) public void printValue(inti, int j) {..、} 3) public void printValue(int i){..、} 4) }5) public class Teacher extends Person { 6) public voidprintValue() {..、} 7) public void printValue(int i) {...}8) public static void main(String args[]){ 9) Person t = newTeacher(); 10) t.printValue(10); 11) } 第10行语句将调用哪行语句？()。

A、line 2

B、line 3

C、line 6

D、line 7

（13 ）有如下类定义：

class XX{

int xdata;

public:

XX(int n=0) : xdata (n) { }

};

class YY : public XX{

int ydata;

public:

YY(int m=0, int n=0) : XX(m), ydata(n) { }

};

YY 类的对象包含的数据成员的个数是

A ） 1

B ） 2

C ） 3

D ） 4

下列代码中，将引起一个编译错误的行是()。 1)public class Test{ 2)intm,n； 3)publicTest(){} 4)publicTest(int a){m=a；} 5)publicstaticvoidmain(Stringargs[]){ 6)Testt1,t2； 7)intj，k； 8)j=0；k=0； 9)t1=new Test()； 10)t2=newTest(j，k)； 11)} 12)}

A．第3行

B．第5行

C．第6行

D．第10行

下列代码中，将引起一个编译错误的行是1)public class Test{2) int m，n；3)public Test(){}4)public Test(int a){m=a；}5)public static void main(String args[]){6)Test t1，t2；7)int j，k；8)j=0；k=0；9)t1=new Test()；10)t2=new Test(j，k)；11) }12) }

A．第3行

B．第5行

C．第6行

D．第10行

A.10%

B.20%

C.90%

D.80%

下列代码中，将引起一个编译错误的行是 1) public class Test{ 2) int m，n； 3) public Test(){} 4) public Test(inta){m=a；} 5) public static void main(String args[]){ 6) Test t1，t2； 7) int j，k； 8) j=0；k=0； 9) t1=new Test()； 10) t2=new Test(j，k)； 11) } 12) }

A．第3行

B．第5行

C．第6行

D．第10行

A、多在婴儿期发病

B、脑干、基底节、丘脑、脊髓对称性坏死性病变

C、眼外肌麻痹

D、视神经萎缩

E、癫痫发作

A. Richard Morton

B. Gerald Russell

C. Garner

D. Leigh