charge transfer interaction

Internet应用层协议FTP(File Transfer Protocol)协议通过(41)协议提供服务，它和HTTP一样都是Internet上广泛使用的协议，FTP是基于client/Server结构通信的，作为服务器一方的进程，通过监听(42)端口得知有服务请求，在一次会话中，存在(43)个TCP连接。

A．UDP

B．TCP

C．IP

D．IPX

eting before starting the transfer of oil．Who must decide to start the transfer ________．

A.The person in charge on the vessel

B.The person in charge at the facility

C.Both persons in charge

D.The person in charge of either place that is doing the pumping

____.

A.Master of the vessel

B.Captain of the Port

C.person(s) in charge

D.All of the above

The transfer procedures required to be followed on tankers shall contain ______．

A.A list of each port of discharge

B.A line diagram of the vessel's transfer piping

C.A current crew list

D.The duties by name of each person in charge required for each transfer operation

_____．

A.The name of each person designated as the person in charge of transfer

B.A line diagram of the vessel's oil transfer piping

C.Special procedures for topping off tanks

D.A description of the deck discharge containment system

transfer operations unless ______.

A.there is ready access between the two

B.the vessel and facility are immediately adjacent

C.the person in charge has a rapid means of transportation between the two

D.the Captain of the Port authorizes such procedure

u are in charge of his job now. Write an email to all staff: telling them why you are in charge of the current job saying how they can contact you expressing your hope for future job. Write 40-50 words. To: all staff From: Jack Smith Subject: Department Transfer

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.

Required:

Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.

(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:

At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.

Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.

Required:

Prepare extracts from:

(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;

(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.

The following mark allocation is provided as guidance for this requirement:

(i) 5 marks

(ii) 5 marks (10 marks)