语言/文学
In November the commission 是对是错In November the commission delayed a decision on the deal, saying it was more than many competition cases and demanded further review.是对是错
题目
In November the commission delayed a decision on the deal, saying it was more than many competition cases and demanded further review.
是对是错
相似问题和答案
第1题：
(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for this
loan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on
30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financial
difficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will only
receive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended
30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.
Required:
(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)
(b) (i) IAS 39 requires an entity to assess at each balance sheet date whether there is any objective evidence that financial
assets are impaired and whether the impairment impacts on future cash flows. Objective evidence that financial assets
are impaired includes the significant financial difficulty of the issuer or obligor and whether it becomes probable that the
borrower will enter bankruptcy or other financial reorganisation.
For investments in equity instruments that are classified as available for sale, a significant and prolonged decline in the
fair value below its cost is also objective evidence of impairment.
If any objective evidence of impairment exists, the entity recognises any associated impairment loss in profit or loss.
Only losses that have been incurred from past events can be reported as impairment losses. Therefore, losses expected
from future events, no matter how likely, are not recognised. A loss is incurred only if both of the following two
conditions are met:
(i) there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition
of the asset (a ‘loss event’), and
(ii) the loss event has an impact on the estimated future cash flows of the financial asset or group of financial assets
that can be reliably estimated
The impairment requirements apply to all types of financial assets. The only category of financial asset that is not subject
to testing for impairment is a financial asset held at fair value through profit or loss, since any decline in value for such
assets are recognised immediately in profit or loss.
For loans and receivables and held-to-maturity investments, impaired assets are measured at the present value of the
estimated future cash flows discounted using the original effective interest rate of the financial assets. Any difference
between the carrying amount and the new value of the impaired asset is an impairment loss.
For investments in unquoted equity instruments that cannot be reliably measured at fair value, impaired assets are
measured at the present value of the estimated future cash flows discounted using the current market rate of return for
a similar financial asset. Any difference between the previous carrying amount and the new measurement of theimpaired asset is recognised as an impairment loss in profit or loss.
第2题：
The Foreign Minister made an excellent ____ ernational situation.
A: committee
B: command
C: comment
D: commission
第3题：
A、permission
B、admission
C、mission
D、commission
第4题：
Management has asked you to calculate the value 12*salary* commission_pct for all the employees in the EMP table. The EMP table contains these columns:LAST NAME VARCNAR2(35) NOT NULLSALARY NUMBER(9,2) NOT NULLCOMMISION_PCT NUMBER(4,2)Which statement ensures that a value is displayed in the calculated columns for all employees? （）
A. SELECT last_name, 12*salary* commission_pct FROM emp;
B. SELECT last_name, 12*salary* (commission_pct,0) FROM emp;
C. SELECT last_name, 12*salary*(nvl(commission_pct,0)) FROM emp;
D. SELECT last_name, 12*salary*(decode(commission_pct,0)) FROM emp;
第5题：
1.publicclassEmployee{2.Stringname；3.doublebaseSalary；4.Employee（Stringname，doublebaseSalary）{5.this.name=name；6.this.baseSalary=baseSalary；7.}8.}And：1.publicclassSalespersonextendsEmployee{2.doublecommission；3.publicSalesperson（Stringname，doublebaseSalary，4.doublecommission）{5.//insertcodehere6.}7.}Whichcode，insertedatline7，completestheSalespersonconstructor？（）
A.this.commission=commission；
B.superb（）；commission=commission；
C.this.commission=commission；superb（）；
D.super（name，baseSalary）；this.commission=commission；
E.super（）；this.commission=commission；
F.this.commission=commission；super（name，baseSalary）；
第6题：
[A] assignment
[B] temptation
[C] attempt
[D] commission
29.D assignment工作，任务；temptation引诱；attempt尝试，试图；com- mission委任，委托。assignment与commission都可以表示一项任务，但assignment侧重于表示分配、指派的任务，而commission可以表示委托完成的任务。根据上下文，杰索普需要说服一些公司加入这次搜索任务，因此用“委托”这些公司完成任务更为贴切，故选D。
第7题：
A.super（name，baseSalary）；
B.this.commission=commission；
C.super（）；this.commission=commission；
D.this.commission=commission；super（）；
E.super（name，baseSalary）；this.commission=commission；
F.this.commission=commission；super（name，baseSalary）；
G.super（name，baseSalary，commission）；
第8题：
A.12000
B.0
C.2400
D.NULL
第9题：
The EMPLOYEE tables has these columns:LAST_NAME VARCHAR2(35)SALARY NUMBER(8,2)COMMISSION_PCT NUMBER(5,2)You want to display the name and annual salary multiplied by the commission_pct for all employees. For records that have a NULL commission_pct, a zero must be displayed against the calculated column.Which SQL statement displays the desired results? （）
A. SELECT last_name, (salary * 12) * commission_pct FROM EMPLOYEES;
B. SELECT last_name, (salary * 12) * IFNULL(commission_pct, 0) FROM EMPLOYEES;
C. SELECT last_name, (salary * 12) * NVL2(commission_pct, 0) FROM EMPLOYEES;
D. SELECT last_name, (salary * 12) * NVL(commission_pct, 0) FROM EMPLOYEES;
第10题：
B.October 21
C.November 1
D.November 21