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61 In small companies, project managers and line managers are:
A. Never the same person
B. Always the same person
C. Sometimes the same person
D. Always in disagreement with each other
E. Forced to act as their own sponsors
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143 In small companies, project managers and line managers are:
A. Never the same person
B. Always the same person
C. Sometimes the same person
D. Always in disagreement with each other
E. Forced to act as their own sponsors
In small companies, project managers and line managers are:
A . Never the same person
B . Always the same person
C . Sometimes the same person
D Always in disagreement with each other
E Forced to act as their own sponsors
A.A physical inventory system.
B.A periodic inventory system.
C.An inventory shrinkage metho
D.An inventory subsidiary ledger system.
A.be out of control
B.become aware of
C.be attracted to
D.be overlooked
61 In the project environment, the individual ultimately responsible for quality control is:
A. The line workers who must strive "to do things right the first time" to avoid quality problems.
B. the company's quality control manager who must work with the project members to ensure the quality control program is effective.
C. The head of the production department who retains ultimate quality control responsibility for all the company's projects.
D. The project manager who has ultimate responsibility for the entire project.
E. the customer who must ensure that he is receiving a quality product from the vendor
(a) Kayte operates in the shipping industry and owns vessels for transportation. In June 2014, Kayte acquired Ceemone whose assets were entirely investments in small companies. The small companies each owned and operated one or two shipping vessels. There were no employees in Ceemone or the small companies. At the acquisition date, there were only limited activities related to managing the small companies as most activities were outsourced. All the personnel in Ceemone were employed by a separate management company. The companies owning the vessels had an agreement with the management company concerning assistance with chartering, purchase and sale of vessels and any technical management. The management company used a shipbroker to assist with some of these tasks.
Kayte accounted for the investment in Ceemone as an asset acquisition. The consideration paid and related transaction costs were recognised as the acquisition price of the vessels. Kayte argued that the vessels were only passive investments and that Ceemone did not own a business consisting of processes, since all activities regarding commercial and technical management were outsourced to the management company. As a result, the acquisition was accounted for as if the vessels were acquired on a stand-alone basis.
Additionally, Kayte had borrowed heavily to purchase some vessels and was struggling to meet its debt obligations. Kayte had sold some of these vessels but in some cases, the bank did not wish Kayte to sell the vessel. In these cases, the vessel was transferred to a new entity, in which the bank retained a variable interest based upon the level of the indebtedness. Kayte’s directors felt that the entity was a subsidiary of the bank and are uncertain as to whether they have complied with the requirements of IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements as regards the above transactions. (12 marks)
(b) Kayte’s vessels constitute a material part of its total assets. The economic life of the vessels is estimated to be 30 years, but the useful life of some of the vessels is only 10 years because Kayte’s policy is to sell these vessels when they are 10 years old. Kayte estimated the residual value of these vessels at sale to be half of acquisition cost and this value was assumed to be constant during their useful life. Kayte argued that the estimates of residual value used were conservative in view of an immature market with a high degree of uncertainty and presented documentation which indicated some vessels were being sold for a price considerably above carrying value. Broker valuations of the residual value were considerably higher than those used by Kayte. Kayte argued against broker valuations on the grounds that it would result in greater volatility in reporting.
Kayte keeps some of the vessels for the whole 30 years and these vessels are required to undergo an engine overhaul in dry dock every 10 years to restore their service potential, hence the reason why some of the vessels are sold. The residual value of the vessels kept for 30 years is based upon the steel value of the vessel at the end of its economic life. At the time of purchase, the service potential which will be required to be restored by the engine overhaul is measured based on the cost as if it had been performed at the time of the purchase of the vessel. In the current period, one of the vessels had to have its engine totally replaced after only eight years. Normally, engines last for the 30-year economic life if overhauled every 10 years. Additionally, one type of vessel was having its funnels replaced after 15 years but the funnels had not been depreciated separately. (11 marks)
Required:
Discuss the accounting treatment of the above transactions in the financial statements of Kayte.
Note: The mark allocation is shown against each of the elements above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
B.develop new technology
C.expand its own business
D.increase the power of information
According to Aleem Walji, the company’s first project is to ________.A.set up a new system to warn people of infectious diseases
B.find out where infectious diseases develop
C.identify the causes of infectious diseases
D.cure patients of infectious diseases
What kind of businesses will benefit from Google.org’s second project？A.large enterprises
B.cross-national companies
C.foreign-funded corporations
D.small and medium-sized businesses
From the fourth paragraph, we learn that Google’s money is also invested to help ________.A.start more research programs
B.make more advanced electric cars
C.develop renewable and coal-based energy
D.conduct studies related to climate changes
From the last paragraph we learn that the investments by Google.org come from ________.A.Google’s profits and stock value
B.some international IT companies
C.the company’s own interests
D.local commercial banks
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Yet as odd as the MacDonald exchange was, barter is now big business on the Net. This year more than 400000 companies worldwide will exchange some $10 billion worth of goods and services on a growing number of barter sites. These Web sites allow companies to trade products for a virtual currency, which they can use to buy goods from other members. In Iceland, garment- maker Kapusalan sells a third of its output on the booming Vidskiptanetid exchange, earning virtual money that it uses to buy machinery and pay part of employee salaries. The Troc-Services exchange in France offers more than 4600 services, from math lessons to ironing.
This is not a primitive barter system. By creating currencies, the Internet removes a major barrier—what Bob Meyer, publisher of BarterNews, calls "the double coincidence of wants." That is, two parties once not only had to find each other, but also an exchange of goods that both desired. Now, they can price the deal in virtual currency.
Barter also helps firms make use of idle capacity. For example, advertising is "hugely bartered" because many media, particularly on the Web, can supply new ad space at little cost. Moreover, Internet ads don't register in industry-growth statistics, because many exchanges are arranged outside the formal exchanges.
Like eBay, most barter sites allow members to "grade" trading partners for honesty, quality and so on. Barter exchanges can allow firms in countries with hyperinflation or nontradable currencies to enter global trades. Next year, a nonprofit exchange called Quick Lift Two (QL2) plans to open in Nairobi, offering barter deals to 38000 Kenyan farmers in remote areas. Two small planes will deliver the goods. QL2 director Gacii Waciuma says the farmers are excited to be "liberated from corrupt middlemen." For them, barter evokes a bright future, not a precapitalist past.
The word "techies" (Line 4, Para.1) probably refers to those who are ______.
A．afraid of technology
B．skilled in technology
C．ignorant of technology
D．incompetent in technology
请根据以下内容回答下列各题 Insurance (保险)is the sharing of risks. Nearly everyone isexposed to risk of some sort. The house owner, for example, knows that hisproperty can be damaged by fire; the ship-owner knows that his vessel may belost at sea; the breadwinner knows that he may die at any early age and leavehis family poorer. On the other hand, not every house is damaged by fire norevery vessel lost at sea. If these persons, each put a small sum into a pool,there will be enough to meet the needs of the few who do suffer loss. In otherwords, the losses of the few are met from the contributions of the many. Thisis the basis of insurance. Those who pay the contribution are known as insuredand those who administer(管理)the pool of contributionsas insurers. The legal basis of all insurance is thepolicy. This is a printed form. of contract on stout paper of the best quality.It states that in return for the regular payment by the insured of a named sumof money, called the pre- mium(保险费), which is usually paid every year, the insurer will pay a sum ofmoney or compensation for loss, if the risk or event insured against actuallyhappens. The premium for an insurance naturally depends upon how likely therisk is to happen, as suggested by past experience, ff companies fix theirpremiums too high, there will be more to make the premium too low, they willlose money and may even have to drop out of busi- ness. So the ordinary forcesof supply and demand keep premiums at a level satisfactory to both the insurerand the insured. According to the writer, insurance is possible because__________
A.only a small proportion of the insured sufferloss
B.only insured people suffer loss
C.nearly everyone suffers loss
D.everyone at some time suffers loss
Today electronic monetary systems are gradually being introduced that will transform. money into even less tangible forms,reducing it to a series of "bits and bytes" ,or units of computerized information, going between machines at the speed of light.
Already, electronic fund transfer allows money to be instantly sent and received by different banks, companies, and countries through computers and telecommunications devices.
1、According to the passage, which of the following was the earliest kind of exchange of wealth？
A.Bartered goods.
B.Fiat money
C.Coin currency
D.Intangible forms
Which of the following statements about computerized monetary systems is NOT supported by the passage？A.They promote international trade.
B.The allow very rapid money transfers.
C.They are still limited to small transactions
D.They are dependent on good telecommunications systems.
The author mentions food,tools and precious metals and stones together because they are all__________.A.useful items
B.articles of value
C.difficult things to obtain
D.material objects
According to the passage, coins once had real value currency because they__________.A.represented a great improvement over barter
B.permitted easy transportation of wealth
C.were made of precious metals
D.could become collector's items
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