How would the system administrator find information regarding smit menu definitions?()
第1题:
A.Would you mind showing
D.Would you be showing
D.you to be
D.Would you mind to showing
第2题:
How would you describe the author's attitude towards current learning strategies?
A.Distanced.
B.Admiring.
C.Objective.
D.Ironical.
第3题:
A. treat
B. cure
C. manage
D. deal
第4题:
(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the
financial statements for the year ended 31 May 2005 including the adjustment to opening balances;
(9 marks)
(b) Accounting in the financial statements for the year ended 31 May 2005
IFRS2 requires an expense to be recognised for the share options granted to the directors with a corresponding amount shown
in equity. Where options do not vest immediately but only after a period of service, then there is a presumption that the
services will be rendered over the ‘vesting period’. The fair value of the services rendered will be measured by reference to
the fair value of the equity instruments at the date that the equity instruments were granted. Fair value should be based on
market prices. The treatment of vesting conditions depends on whether or not the conditions relate to the market price of the
instruments. Market conditions are effectively taken into account in determining the fair value of the instruments and therefore
can be ignored for the purposes of estimating the number of equity instruments that will vest. For other conditions such as
remaining in the employment of the company, the calculations are carried out based on the best estimate of the number of
instruments that will vest. The estimate is revised when subsequent information is available.
The share options granted to J. Van Heflin on 1 June 2002 were before the date set in IFRS2 for accounting for such options
(7 November 2002). Therefore, no expense calculation is required. (Note: candidates calculating the expense for the latter
share options would be given credit if they stated that the company could apply IFRS2 to other options in certaincircumstances.) The remaining options are valued as follows:
第5题:
At the beginning, how did many scientists view Peppeberg's work?
A. It would reveal a creature's mind.
B. It would probably end in failure.
C. It would be hard to judge its value.
D. It would be a long-term project.
第6题:
A.How much do you plan to spend on advertisement?
B.Which edition would you like your advertisement to appear in?
C.What do you want to say about your products in the advertisement?
第7题:
Connie: Are you doing pottery? It looks like fun! Frank: ______ ? Connie: Boy, would I? Thanks.
A.Would you please give me a hand
B.Would you please not to bother me
C.Have you ever learned how to do it
D.Would you like to try it
第8题:
How would the woman get to work?
A.By bike. B.By bus. C.By taxi.
第9题:
5. —How about going out for a walk?
—________
A.I would be
B.I like
C.I do
D.l'd like to
第10题:
(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome
of Anne’s decision. (6 marks)