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【简答题】
（1）一块三角形钢板的底是6dm，8dm，它的面积是______dm 2 ． （2）一个三角形的面积是24平方厘米，与它等底等高的平行四边形的面积是______平方厘米． （3）一个等腰直角三角形，它的腰是3cm，它的面积是______cm 2 ． （4）一个三角形的底是12dm，5dm，与它等底等高的平行四边形的面积是______dm 2 ． （5）一个三角形与一个平行四边形的面积相等，底也相等．平行四边形的20cm，三角形的______cm．
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A.
Agency sales of $250,000 on which Repro Co is entitled to a commission.
B.
Sale proceeds of $20,000 for motor vehicles which were no longer required by Repro Co.
C.
Sales of $150,000 on 30 September 20X4. The amount invoiced to and received from the customer was $180,000, which included $30,000 for ongoing servicing work to be done by Repro Co over the next two years.
D.
Sales of $200,000 on 1 October 20X3 to an established customer which, (with the agreement of Repro Co), will be paid in full on 30 September 20X5. Repro Co has a cost of capital of 10%.
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A.
The ‘expected value’ method may better predict variable consideration if the contract has only two possible outcomes.
B.
The ‘expected value’ method requires an entity to identify the probability of each possible outcome of a contract occurring.
C.
The ‘expected value’ method can be adopted as an entity’s accounting policy to estimate variable consideration for every contract.
D.
The transaction price determined at the start of a contract is not updated for any changes in an entity’s assessment of the amount of consideration to which it expects to be entitled.
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