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【简答题】
4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television company to make a film which will be broadcast on the television company’s network. The fee agreed for the film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on 30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it, the costs of which would be deducted from any future payments to Router. The directors of Router wish to recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May 2007. (5 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.
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【单选题】具有雌激素样作用的黄酮类化合物是
A.
大豆素    
B.
芸香苷    
C.
葛根素    
D.
黄芩苷    
E.
儿茶素
【单选题】呼吸带有烂苹果味常见于
A.
酗酒后或醉酒者
B.
有机磷农药中毒
C.
肝性脑病
D.
糖尿病酮症酸中毒
E.
尿毒症
【单选题】具有雌激素样作用的黄酮类化合物是
A.
大豆素
B.
芸香苷
C.
葛根素
D.
黄芩苷
【单选题】涨跌停板制度通常规定()为当日行情波动的中点。
A.
前一交易日的收盘价
B.
前一交易日的最低价
C.
前一交易日的结算价
D.
前一交易日的开盘价
【单选题】根据救生艇安全操作须知的要求,除救生演习外操艇人数为:非机动艇不少于()人,机动艇不少于()人。
A.
42862
B.
42860
C.
42923
D.
42921
【单选题】根据救生艇安全操作须知的要求,除救生演习外操艇人数为:非机动艇不少于________人,机动艇不少于________人。
A.
5/7
B.
5/5
C.
7/7
D.
7/5
【单选题】根据救生艇安全操作须知的要求,除救生演习外操艇人数为:非机动艇不少于________人,机动艇不少于________人。
A.
43227
B.
43225
C.
43288
D.
43286
【单选题】呼吸带有烂苹果味常见于
A.
有机磷中毒
B.
糖尿病酮症酸中毒
C.
尿毒症
D.
肝性脑病
E.
肺脓肿
【多选题】融资租赁中出租人的会计处理正确的有( )。
A.
在租赁开始日,出租人应当将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值:将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益
B.
未实现融资收益应当在租赁期内各个期间进行分配
C.
出租人应当采用实际利率法计算确认当期的融资收入
D.
出租人至少应当于每年年度终了,对未担保余值进行复核的
E.
未担保余值增加的,不作调整,有证据表明未担保余值已经减少的,应当重新计算租赁内含利率,将由此引起的租赁投资净额的减少,计入当期损益;以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入
【单选题】根据救生艇安全操作须知的要求,除救生演习外操艇人数为:非机动艇不少于________人,机动艇不少于________人。
A.
7 3
B.
6 5
C.
8 3
D.
7 5
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