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(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended. Required: Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events. (5 marks) (b) Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directors on 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention: (i) On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory it contained. The carrying amounts of the warehouse and the inventory were $10 million and $6 million respectively. It appears that the company has not updated the value of its insurance cover and only expects to be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have been severely disrupted since the fire and it expects large trading losses for some time to come. (4 marks) (ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March 2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earned a commission of 15% of the selling price. (3 marks) (iii) On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s deferred tax liability by $650,000 as at 31 March 2009. (3 marks) Required: Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year ended 31 March 2009. Note: assume all items are material and are independent of each other. (10 marks as indicated)
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【简答题】孔、轴尺寸公差带的大小由______决定,它的位置由______决定。
【简答题】尺寸公差带的大小由 决定,其位置由 确定。
【单选题】一般鼠笼式三相异步电动机采用自耦变压器启动时()拖动额定负载启动。
A.
可以
B.
不可以
C.
随时间变化
D.
不确定
【多选题】下列关于导游员递交名片的作法中,正确的有( )。
A.
递名片给他人时,只能用右手,以表示恭敬对方
B.
递名片给他人时,名片正面应面朝对方
C.
与多人交换名片时,切勿挑三拣四采用“跳跃式”的方式递交名片
D.
接受名片时,应双手捧接最佳
E.
接受名片后,应马上放在包里以示尊重
【多选题】下列关于导游员递交名片的作法中,正确的有()。
A.
递名片给他人时,只能用右手,以表示恭敬对方。
B.
递名片给他人时,名片正面应面朝对方
C.
与多人交换名片时,切勿挑三拣四,采用“跳跃式”的方式递交名片
D.
接受名片时,应双手捧接最佳
【判断题】准确度表示测定平均值和真实值的接近程度,用偏差表示。 ( )
A.
正确
B.
错误
【多选题】下列关于导游员递交名片的作法中,正确的有
A.
递名片给他人时,只能用右手,以表示恭敬对方
B.
递名片给他人时,可以用左手,以表示恭敬对方。
C.
与多人交换名片时,切勿挑三拣四,采用“跳跃式”的方式递交名片
D.
递名片给他人时,名片正面应面朝对方
E.
接受名片时,应双手捧接最佳
【判断题】一般鼠笼式三相异步电动机,采用自耦变压器启动时,可以拖动额定负载启动。
A.
正确
B.
错误
【简答题】孔、轴尺寸公差带的大小由______决定,其位置由______决定。
【判断题】准确度表示测定平均值和真实值的接近程度,用误差表示。()
A.
正确
B.
错误
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