In January 2009, Amy started a business as an independent website designer.To give her a s

Dear Sirs,

This is to confirm your telex of 16 January, 2009 , asking us to make you firm offers for rice and soybeans CIF Singapore.

We telexed you this morning offering you 300 metric tons of polished rice at $2400 per metric ton, G&F Singapore , for shipment during March/April 2009． This offer is firm, subject to the receipt of your reply before 10 February 2009.

Please note that we have quoted our most favourable price and are unable to entertain any counter offer.

With regard to soybeans, we advise you that the few lots we have at present are under offer elsewhere． If, however, you were to make us a suitable offer, there is a possibility of our supplying them． As you know, of late, it has been a heavy demand for these commodities and this has resulted in increased prices． You may, however, take advantage of the strengthening market if you send an immediate reply.

A.$48,000.

B.$51,000.

C.$53,125.

10. On 1 January 2009, a company that prepares its financial statements according to IFRS issued bonds with the following features:

·Face value ￡20,000,000

·Term 5 years

·Coupon rate 6% paid annually on December 31

·Market rate at issue 4%

The company did not elect to carry the bonds at fair value. In December 2011 the market rate on similar bonds had increased to 5% and the company decided to buy back (retire) the bonds after the coupon payment on December 31. As a result, the gain on retirement reported on the 2011 statement of income is closest to:

A. ￡340,410.

B. ￡371,882.

C. ￡382,556.

根据以下材料回答题

In January 2009, during the first weeks of a six-month stay at the Children&39; s Hospital ofPhiladelphia for leukemia (白血病) treatment, Michael wandered over to his hospital window insearch of relaxation．The36 first-grader watched a construction crew 37 ．on a 10-storeyaddition to the hospital．38 Michael&39; s third-floor window, Ritchie, an iron-worker from theEast Falls section of Philadelphia, 39and saw "this kid with no hair40face was pressedup to the window．I waved, and he smiled and41．I&39; ll never forget that," says Ritchie, a fa-ther of three．

As winter42 spring, Michael watched, fascinated (着迷), as 3,000 tons of steel43formed the skeleton of the building．One day he colored a message for the crew and held44upto the window : Hi, Local Iron Workers．I&39; m Mike．Ritchie and the45crew messaged back．

Over the46months, as his treatment continued, Ritchie and the crew47Michael up andcheered him with 48 signs like Be Strong Mike．49 the construction reached the thirdfloor, Ritchie jumped across the50between the buildings and the two had a51 chat．Thehard hat with the tender heart wells up (涌出眼泪) when he thinks about it．"Michael52mylife," says Ritchie．"I was a real hard-core (顽固不化的) person without a lot of sympathy．ButI&39;d53 seeing this kid every day waving at me and excited about the construction．I look atlife54 thanks to him．" Today Michael is a 10-year-old third-grader in complete recovery．

What does he hope to55 when he grows up？ "A construction worker," he says．

第36题应选 查看材料

A.strange

B.curious

C.serious

D.anxious

Bee Ltd was extremely perturbed by the news, especially as it had acquired the contract to supply all of the

accountancy body’s study manuals and had already incurred extensive preliminary expenses in relation to the publication of the new manual.

Required:

In the context of the law of contract, advise Bee Ltd whether they can take any action against Arti.

(10 marks)

Plant for use on the contract was purchased on 1 January 2010 (three months into the contract as it was not required at the start) at a cost of $8 million. The plant has a four-year life and after two years, when the contract is complete, it will be transferred to another contract at its carrying amount. Annual depreciation is calculated using the straight-line method (assuming a nil residual value) and charged to the contract on a monthly basis at 1/12 of the annual charge.

The correctly reported income statement results for the contract for the year ended 31 March 2010 were:

The percentage of completion is calculated as the agreed value of work completed as a percentage of the agreed contract price.

Required:

Calculate the amounts which would appear in the income statement and statement of financial position of Mocca, including the disclosure note of amounts due to/from customers, for the year ended/as at 31 March 2011 in respect of the above contract.

(a) The following figures have been calculated from the financial statements (including comparatives) of Barstead for

the year ended 30 September 2009:

increase in profit after taxation 80%

increase in (basic) earnings per share 5%

increase in diluted earnings per share 2%

Required:

Explain why the three measures of earnings (profit) growth for the same company over the same period can

give apparently differing impressions. (4 marks)

(b) The profit after tax for Barstead for the year ended 30 September 2009 was $15 million. At 1 October 2008 the company had in issue 36 million equity shares and a $10 million 8% convertible loan note. The loan note will mature in 2010 and will be redeemed at par or converted to equity shares on the basis of 25 shares for each $100 of loan note at the loan-note holders’ option. On 1 January 2009 Barstead made a fully subscribed rights issue of one new share for every four shares held at a price of $2·80 each. The market price of the equity shares of Barstead immediately before the issue was $3·80. The earnings per share (EPS) reported for the year ended 30 September 2008 was 35 cents.

Barstead’s income tax rate is 25%.

Required:

Calculate the (basic) EPS figure for Barstead (including comparatives) and the diluted EPS (comparatives not required) that would be disclosed for the year ended 30 September 2009. (6 marks)

A.Australia

B.August

C.Amy

巨淀粉酶血症血中及尿中淀粉酶(Amy)浓度变化为

A、血Amy↑，尿Amy↓

B、血Amy↑，尿Amy↑

C、血Amy↓，尿Amy↓

D、血Amy↓，尿Amy↑

E、血Amy↑，尿Amy不变