How should an administrator change the order in which host name lookup is performed so that it reads the host file before using DNS?()
第1题:
The passage in mainly about
A. how Chinese students won the awards in the competition
B. why bloggers should take responsibility for their blogs
C. how Miss Gao won the first prize in the competition
D. what the result of the competition was
第2题:
(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with in
the group financial statements and how the loan to Briars should be treated in the financial statements of
Briars for the year ended 31 May 2006. (9 marks)
(b) IAS21 ‘The Effects of Changes in Foreign Exchange Rates’ requires goodwill arising on the acquisition of a foreign operation
and fair value adjustments to acquired assets and liabilities to be treated as belonging to the foreign operation. They should
be expressed in the functional currency of the foreign operation and translated at the closing rate at each balance sheet date.
Effectively goodwill is treated as a foreign currency asset which is retranslated at the closing rate. In this case the goodwillarising on the acquisition of Briars would be treated as follows:
At 31 May 2006, the goodwill will be retranslated at 2·5 euros to the dollar to give a figure of $4·4 million. Therefore this
will be the figure for goodwill in the balance sheet and an exchange loss of $1·4 million recorded in equity (translation
reserve). The impairment of goodwill will be expensed in profit or loss to the value of $1·2 million. (The closing rate has been
used to translate the impairment; however, there may be an argument for using the average rate.)
The loan to Briars will effectively be classed as a financial liability measured at amortised cost. It is the default category for
financial liabilities that do not meet the definition of financial liabilities at fair value through profit or loss. For most entities,
most financial liabilities will fall into this category. When a financial liability is recognised initially in the balance sheet, the
liability is measured at fair value. Fair value is the amount for which a liability can be settled, between knowledgeable, willing
parties in an arm’s length transaction. In other words, fair value is an actual or estimated transaction price on the reporting
date for a transaction taking place between unrelated parties that have adequate information about the asset or liability being
measured.
Since fair value is a market transaction price, on initial recognition fair value generally is assumed to equal the amount of
consideration paid or received for the financial asset or financial liability. Accordingly, IAS39 specifies that the best evidence
of the fair value of a financial instrument at initial recognition generally is the transaction price. However for longer-term
receivables or payables that do not pay interest or pay a below-market interest, IAS39 does require measurement initially at
the present value of the cash flows to be received or paid.
Thus in Briars financial statements the following entries will be made:
第3题:
A、why
B、whether
C、if
D、how
第4题:
A、approve
B、disapprove
C、approve of
D、disapprove of
第5题:
A. People should have balanced food to get different nutrients they need.
B. I agree with you on this point, and we should pay more to attention to food safety.
C. The government should set strict rules to standardize the production of food.
第6题:
How many tablets should one take before he goes to sleep?
A.one
B.two
C.one and half
D.three
第7题:
(iii) How items not dealt with by an IFRS for SMEs should be treated. (5 marks)
第8题:
How long should we keep the video tapes of surveillance cameras?
A.You should keep the video tapes for at least five months.
B.The video tapes should be kept for at least three months.
C.You should keep the video tapes for at least one month
D.You should keep the video tapes for at least two months.
第9题:
A.what
B.whom
C.when
D.how
第10题:
Social workers should learn how to()people.
A. look at
B. look into
C. look after