intrinsic solubility
intrinsic solubility
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Additionally the directors wish to know how the provision for deferred taxation would be calculated in the followingsituations under IAS12 ‘Income Taxes’:(i) On 1 November 2003, the company had granted ten million share options worth $40 million subject to a twoyear vesting period. Local tax law allows a tax deduction at the exercise date of the intrinsic value of the options.The intrinsic value of the ten million share options at 31 October 2004 was $16 million and at 31 October 2005was $46 million. The increase in the share price in the year to 31 October 2005 could not be foreseen at31 October 2004. The options were exercised at 31 October 2005. The directors are unsure how to accountfor deferred taxation on this transaction for the years ended 31 October 2004 and 31 October 2005.(ii) Panel is leasing plant under a finance lease over a five year period. The asset was recorded at the present valueof the minimum lease payments of $12 million at the inception of the lease which was 1 November 2004. Theasset is depreciated on a straight line basis over the five years and has no residual value. The annual leasepayments are $3 million payable in arrears on 31 October and the effective interest rate is 8% per annum. Thedirectors have not leased an asset under a finance lease before and are unsure as to its treatment for deferredtaxation. The company can claim a tax deduction for the annual rental payment as the finance lease does notqualify for tax relief.(iii) A wholly owned overseas subsidiary, Pins, a limited liability company, sold goods costing $7 million to Panel on1 September 2005, and these goods had not been sold by Panel before the year end. Panel had paid $9 millionfor these goods. The directors do not understand how this transaction should be dealt with in the financialstatements of the subsidiary and the group for taxation purposes. Pins pays tax locally at 30%.(iv) Nails, a limited liability company, is a wholly owned subsidiary of Panel, and is a cash generating unit in its ownright. The value of the property, plant and equipment of Nails at 31 October 2005 was $6 million and purchasedgoodwill was $1 million before any impairment loss. The company had no other assets or liabilities. Animpairment loss of $1·8 million had occurred at 31 October 2005. The tax base of the property, plant andequipment of Nails was $4 million as at 31 October 2005. The directors wish to know how the impairment losswill affect the deferred tax provision for the year. Impairment losses are not an allowable expense for taxationpurposes.Assume a tax rate of 30%.Required:(b) Discuss, with suitable computations, how the situations (i) to (iv) above will impact on the accounting fordeferred tax under IAS12 ‘Income Taxes’ in the group financial statements of Panel. (16 marks)(The situations in (i) to (iv) above carry equal marks)
but we have at least drawn near the point of admitting that birds should continue survival as a matter of intrinsic right, regardless of the presence or absence of economic advantage to us。
听力原文： Currency options may have two kinds of value, intrinsic value and time value. If and to the extent that an option would currently be profitable to exercise, it is said to have intrinsic value. In the case of a call, if the spot price is higher than the option exercise price, the option has intrinsic value. In the case of a put, if the spot price is less than the option exercise price, the option has intrinsic value. Such options are said to bein-the-money'. If the opposite is true of either calls or puts, they have no intrinsic value and said to be out-of-the-money'.28. What are the two kinds of value do currency options have?29.When does a call option have intrinsic value?30.What is the option said to be if it has intrinsic value?(28)A．Intrinsic value and time value.B．Internal value and external value.C．Exchange value and time value.D．Real value and stated value.
by saying “when confronted by problems, entrepreneurs rise to the occasion.” Jeff Platt means _______. A.For many people, having to overcome some level of difficulty in their work is much preferable to the boredom of an easy, unchallenging jobB.they are often rejected for being different in some way, and that just makes them work harderC.an entrepreneur doesn’t think anything is insurmountable. He looks adversity in the eye and keeps goingD.the challenges of a particular job are likely to be intrinsic to the role, but an employer should ensure that all staff know how to access training and support when faced with the more difficult tasks
Instincts are the natural resources of human behavior,the raw materials of action,feeling,and thought.They are the primary motives and the indispensable instruments of action.But like other natural resources,men's original tendencies must be controlled and redirected,if they are to be frurtfully utilized in the interests of human welfare.There are a number of conditions that make imperative the control of native tendencies.The first of these is intrinsic to the organization of instincts themselves:impulses are stimulated at random and collide with one another.Often one impulse,be it that of curiosity or aggression,can be indulged only at the expense or frustration of many others just as natural,normal,and inevitable.A life is a long-time enterprise and it contains a diversity of desires.If all of these are to receive any measure of fulfillment there must be compromise and adjustment between them;they must all be subjected to some measure of control.A second cause for the control of instinct lies in the fact that people live and have to live together.The close association which is so characteristic of human life is partly attributable to a specific gregarious instinct,partly to the increasing need for cooperation which marks the increasing complexity of civilization.But whatever be its causes,group association makes it necessary that men regulate their impulses and actions with reference to one another.Endowed as human beings are with more or less identical sets of original native desires,the desires of one cannot be freely fulfilled without frequently coming into conflict with the similar desires of others.Still another imperative reason for the control of our instinctive equipment lies in the fact that instincts as such are inadequate to adjust either the individual or the group to contemporary conditions.They were developed in the process of evolution as useful methods for enabling the human animal to cope with a radically different and incomparably simpler environment.While the problems and processes of his life and environment have grown more complex,man's inborn equipment for controlling the world he lives in has,through the long history of civilization,remained practically unchanged.And,finally,so vastly complicated have become the physical and the social machinery of civilized life that it is literally impossible to depend on instincts to adjust us to an environment far different from that to which they were in the process of evolution adapted.In the light of these conditions men have found that if they are to live happily and fruitfully together,certain original tendencies must be stimulated and developed,others weakened,redirected,and modified,and still others,within limits possibly,altogether repressed.
TippingPoint提供了哪些高可用性设置？（）A、固有高可用行（Intrinsic HA）B、自动恢复（Resume HA）C、透明高可用性（Transparent HA）D、备份高可用性（Backup HA）
目前金价为每盎司400美元，8月份380美元的看涨期权交易价格为48.00美元。选项有（）A、no intrinsic value and 48.00 time valueB、20.00内在价值和28.00时间价值处于实值状态C、28.00 intrinsic value and 20.00 time valueD、48.00 intrinsic value and no time value
单选题Which of the following statements can NOT justify the high price that Toshiba pays in the current deal, according to the passage?APressure from other powerful rivals.BProspects of development in the future.CEnvisioned potential profits.DThe high intrinsic value of the purchased corporation.
多选题TippingPoint提供了哪些高可用性设置？（）A固有高可用行（Intrinsic HA）B自动恢复（Resume HA）C透明高可用性（Transparent HA）D备份高可用性（Backup HA）
单选题阅读下列FORTRAN程序： INTRINSIC SIN， COS WRITE（*，*）FUN（SIN，30.0）/FUN（COS，30.0） END FUNCTION FUN（F，X） X=X*3.14159/180 FUN=F（X） END 程序运行结果是（）A sin30°的值B cos30°的值C tg30°的值D ctg30°的值
单选题目前金价为每盎司400美元，8月份380美元的看涨期权交易价格为48.00美元。选项有（）Ano intrinsic value and 48.00 time valueB20.00内在价值和28.00时间价值处于实值状态C28.00 intrinsic value and 20.00 time valueD48.00 intrinsic value and no time value
问答题Passage 1 The human race is using up the Earth's resources faster than ever before, according to a new report by the United Nations Population Fund. “Environmental devastation is not simply a waste of 1, it is a threat to the complex structures that 2human development,” says the report. 3 attention must be paid to find a（n） 4 between human and environmental needs, it says. The report, State of the World Population 2001, says that water supplies and agricultural lands are coming 5 such increasing pressure that, if left 6 , our planet will not be able to support us in future years. Over the past 70 years, the world’s population has tripled to 6.1 billion people, 7 water-use increasing six-fold, says the report. Already 508 million people live in 31 countries that lack water. And the problem is likely to 8 as the global population is 9 to rise to eight billion by 2025. By 2050, predicts the report, 4.2 billion people will be living in countries that cannot meet people's daily 10 needs. Unclean water and poor sanitation already kills over 12 million people every year. Food production is also 11 by environmental problems, says the report. “To 12 the future population and improve their diets, the world will have to double food production,” it says. “But since available cropland is 13 , most production will have to come from higher 14 rather than new 15 .” According to the report, global poverty cannot be 16 without 17 the environmental damage caused by these increases in consumption and population 18 . To reduce the burden on the planet, the report suggests, all efforts should be 19 to improve education and healthcare, as this would 20 reduce population growth.1. A. facilities B. resources C. reserves D. provisions2. A. support B. found C. retain D. advocate3. A. Intensive B. Intense C. Emergent D. Urgent4. A. equation B. tradeoff C. balance D. axis5. A. under B. into C. below D. beyond6. A. unnoticed B. behind C. alone D. unchecked7. A. in B. with C. by D. above8. A. aggravate B. heighten C. decline D. worsen9. A. projected B. speculated C. intended D. assessed10. A. luxurious B. utmost C. intrinsic D. basic11. A. affected B. effected C. reflected D. generated12. A. contain B. lodge C. furnish D. accommodate13. A. shrinking B. diminishing C. contracting D. waning14. A. outputs B. turnovers C. yields D. harvests15. A. cultivation B. production C. farming D. plowing16. A. lightened B. released C. elevated D. alleviated17. A. reversing B. inverting C. upsetting D. disregarding18. A. standards B. indexes C. norms D. levels19. A. tried B. taken C. done D. made20. A. in effect B. in turn C. in part D. by turns
名词解释题内在活性（intrinsic activity）