单选题Loss or damage caused by cutting away wreck or parts of the ship which have been previously carried away or are effectively lost by accident shall not be made（）as general average．A firmB sureC goodD fair

正确答案：B

正确答案：B

正确答案：
(ii) Several significant financial statement risks are indicated by the press cutting.
Overstatement of property, plant and equipment
Medix Co has constructed a research laboratory which is likely to be impaired at the year end. The local authority has
the power to shut down the facility, and it is clear from the press cutting that this is likely to happen before the year end.
Following IAS 36 Impairment of Assets, the premises should be written down to recoverable amount, and the
impairment loss recognised as an expense. The directors should carry out an impairment review before the year end. If
the premises cannot be used as intended then the recoverable amount (measured using the higher of value in use and
fair value less selling cost) is likely to be less than current carrying value. In this case, assuming the local authority is
successful in shutting down the research laboratory, the recoverable amount is likely to be nil, as the premises have no
value in use, as it will never be used commercially, and has no market value as it is likely to be demolished.
In addition, any tangible assets such as laboratory equipment located at the premises should be tested for impairment
as if the company cannot use the premises then the assets contained within it are likely to have a lower recoverable
amount than carrying value.
Contingency – fines or penalties imposed by local authority
The press cutting indicates that Medix Co has been sued before, and that the local authority may again take legal action
against the company. IAS 37 Provisions, Contingent Liabilities and Contingent Assets states that a provision should be
recognised if the company has a probable obligation at the year end which can be measured reliably. If payment is
deemed only possible at the year end, then disclosure of the contingent liability should be made in a note to the financial
statements.
If the local authority commences legal proceedings against Medix Co before the year end of 30 June 2008, then
management should assess the probability of payment. The financial statement risk is not recognising a provision (and
associated expense within the income statement), or not disclosing a contingency.
Demolition costs
The local authority may require Medix Co to demolish the premises. If this demand is made before the year end, Medix
Co should recognise a provision for demolition costs as an unavoidable legal obligation would have been created. The
financial statement risk is that in this situation, Medix Co fails to recognise a provision and associated expense within
the income statement.
Going concern
The above issues could indicate that the company may not continue in operational existence. The potential lack of
disclosure of these issues represents a financial statement risk.

正确答案：C

正确答案：D

正确答案：A

正确答案：C

正确答案：C
49．C该题为细节题。根据第三段第三句“Both had undamaged memo- ries，but displayed the sorts of defect--”可知额颞痴呆症患者的记忆都没有受损，选项A不符合文意；根据第二段第一句“Fronto- temporal dementia,a disease usually found with old people, is caused, as its name suggests, by damage to the front and sides of the brain.”可知，额颞痴呆症是由大脑前部和侧面的损坏引起的，而选项B表达的意思是额颞痴呆症会引起大脑某些部分的损毁，与文章原意因果颠倒；根据第五段第一句“This kind of change in musical taste was not seen in any of the Alzheimer's patients, and thus appears to be specific to those with frontotemporal dementia.” 可知，阿尔茨海默氏病患并没有出现这种音乐品味的变化，仅仅是那些患有额颞痴呆的病患有这样的症状，选项D所述额颞痴呆的症状与阿尔茨海默氏病症状相似的说法是错误的；根据第五段第二句“And other studies have remarked on how frontotemporal-de- mentia patients sometimes gain new talents.”可知，有研究表明额颞痴呆症有可能使患者获得新的才能，故选C。

正确答案：B

正确答案：D