题目
A.COGS is lower and net income is lower.
B.CFGO is lower and net income is higher.
C.COGS is higher and net income is lower.
第1题
A.The insurance on a company-owned building which will be utilized for a new project
B.The rent on some new machinery that is required for an upcoming project
C.The rent on a warehouse which is currently being utilize
D.The property taxes on the currently owned warehouse which has been sitting idle but is going to be utilized for a new project
E.The annual salary of the company president which is a contractual obligation
第2题
(d) Additionally Router purchased 60% of the ordinary shares of a radio station, Playtime, a public limited company,
on 31 May 2007. The remaining 40% of the ordinary shares are owned by a competitor company who owns a
substantial number of warrants issued by Playtime which are currently exercisable. If these warrants are
exercised, they will result in Router only owning 35% of the voting shares of Playtime. (4 marks)
Required:
Discuss how the above items should be dealt with in the group financial statements of Router for the year ended
31 May 2007.
第3题
A. The socket size does not match
B. The cache is from a different manufacturer
C. The processors do not match
D. Processors cannot be upgraded after server has been deployed
第4题
You are the network administrator in the New York office of TestKing.
The company network consists of a single Active Directory domain The New York office currently contains one Windows Server 2003 file server named TestKingA.
All file servers in the New York office are in an organizational unit (OU) named
New York Servers. You have been assigned the Allow - Change permission for a
Group Policy object (GPO) named NYServersGPO, which is linked to the New
York Servers OU.
The written company security policy states that all new servers must be configured
with specified predefined security settings when the servers join the domain. These
settings differ slightly for the various company offices.
You plan to install Windows Sever 2003, on 15 new computers, which all functions
as file servers. You will need to configure the specified security settings on the new
file servers.
TestKingA currently has the specified security settings configured in its local
security policy. You need to ensure that the security configuration of the new file
servers is identical to that of TestKingA. You export a copy of TestKingA‘s local
security policy settings to a template file.
You need to configure the security settings of the new servers, and you want to use
the minimum amount of administrative effort.
What should you do?()
第5题
A. Bandwidth statements do not match
B. MTUs do not match
C. IP Addresses are not in the same subnet
D. CHAP passwords do not match
第6题
quarterly basis. Shin's decision not to act:
A) is not a violation of the Code and Standards.
B) constitutes professional misconduct as defined in the Code and Standards.
C) is a violation of his duty to employer as defined in the Code and Standards.
D) is a violation of his responsibilities as a supervisor as defined in the Code and Standards.
第7题
(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the year
that the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,
the company will have to carry out remedial environmental work, which is a legal requirement resulting from the
demolition. It was intended that the land would be sold after the remedial work had been carried out. However,
land prices are currently increasing in value and, therefore, the company has decided that it will not sell the land
immediately. Tyres uses the ‘cost model’ in IAS16 ‘Property, plant and equipment’ and has owned the property
for many years. (7 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
第8题
An extract from the statement of cash flows for the year ended 31 December 20X7 for Top Trades Co is presented as follows:
Which of the following statements is correct according to the extract of Top Trades Co’s statement of cash flows?
A.The company has good working capital management
B.Net cash generated from financing activities has been used to fund the additions to non-current assets
C.Net cash generated from operating activities has been used to fund the additions to non-current assets
D.Existing non-current assets have been sold to cover the cost of the additions to non-current assets
第9题
Bad news for bankers
There was great uncertainty today about the future for employees of Lancet Bank following publication of (29) ...company's yearly financial results. Losses reached £8.5m, (30) ... this year's financial figures the worst (31) ... almost 20 years. Lancet Bank, (32) .,. was founded over a century ago (33) ...Jamie McCIoud, currently employs more (34) ... 5,000 staff at 200 branches, mainly in Wales and the north of England. Many people believe stories that the bank is planning to close most of (35) ... branches in Wales. However, the bank has refused to comment on (36) ... rumours. Gary Tooley, a spokesman for Lancet, warned that (37) ... some redundancies would be unavoidable, he could give no further details (38) ... September at the earliest. Union officials are currently involved. (39) ... talks with management and are trying to find an acceptable solution for (40) ... parties.
(29)
A.the
B.a
C.any
第10题
The research stage of the new project lasted until 31 December 20X7 and incurred $1.4 million of costs.From that date the project incurred development costs of $800,000 per month.On 1 April 20X8 the directors became confident that the project would be successful and yield a profit well in excess of costs.The project was still in development at 30 September 20X8.Capitalised development expenditure is amortised at 20% per annum using the straight line method.
What amount will be charged to profit or loss for the year ended 30 September 20X8 in respect of research and development costs().
A、$8,280,000
B、$6,880,000
C、$7,800,000
D、$3,800,000
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