He entered ____his second year of office as Premier on October 1st. A、onB、intoC、forD、up
He entered ____his second year of office as Premier on October 1st.
A、on
B、into
C、for
D、up
相关考题：
_____the hall, he found all the people_______ there. A.Entered; seatB.Entering; seatedC.To enter; sittingD.Entering; seating
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)
2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financialyear ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional andpresentation currency is the dollar. A summary of the foreign currency activities is set out below:(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a sharecapital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equityof the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million eurosrespectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in itsfinancial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the yearended 31 October 2006. (8 marks)Required:Discuss the accounting treatment of the above transactions in accordance with the advice required by thedirectors.(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goodsto a foreign customer for 4 million euros on 31 July 2006 and it received payment for the goods in euros on31 October 2006. Additionally Misson had purchased an investment property on 1 November 2005 for28 million euros. At 31 October 2006, the investment property had a fair value of 24 million euros. The companyuses the fair value model in accounting for investment properties.Misson would like advice on how to treat these transactions in the financial statements for the year ended 31October 2006. (7 marks)Required:Discuss the accounting treatment of the above transactions in accordance with the advice required by thedirectors.(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
B)阅读短文，然后从短文括号中所给词的适当形式填空。Climbingthehighestmountainsintheworldisnotan78(easily)job．Youhavetofightbadweather，illnessandfear．ButJordanRomero，athirteen-year-oldboyfromAmerica，willclimb79(Asia)highestmountain，MountQomolangma．Hewillsetoutthismonth．80(He)parentsandhelperswillclimbwithhim．Heplanstotake81(second)monthsforhisclimb．“I'mready．ButifIdon'treachthetop82(successful)，I'lltrynexttime，”hesaid.Jordanhasalreadyclimbedthehighestmountainsofsixothercontinents(洲)．Ifhe83(get)tothetopthistime，hewillbecometheyoungestpersontoclimbtheworld'shighestmountain．78_________
You are signing on a deck officer，who will be designated as one of the GMDSS operators，before sailing foreign．Which statement is TRUE ________．A.He/she must have an STCW certificate endorsed as“Valid for Service on Vessels Operating in the GMDSS System”B.He/she must present either an FCC-issued license or a Coast Guard-issued licenseC.You must consult the“List of Qualifications”on the reverse of his/her FCC-issued licenseD.His/her Merchant Mariners Document must have an added endorsement as “Radio Electronics Officer”
请阅读短文，完成此题。Back in the old days, when I was a child, we sat around the family round table at dinnertime and exchanged our daily experiences. It wasn't very organized, but everyone was recognized and all the news that had to be told was told by each family member.We listened to each other and the interest was not put-on; it was real. Our family was a unit and we supported each other, and nurtured each other, and liked each other, and--we were even willing to admit--we loved each other.Today, the family round table has moved to the local fast-food restaurant and talk is not easy, much less encouraged.Grandma, who used to live upstairs, is now the voice on long distance, and the working parents far too beaten down each day to spend evening relaxation time listening to the sandbox experience of an eager four-year-old.So family conversation is as extinct as my old toys and parental questions such as "What have you been doing, Bobby?" have been replaced by "I'm busy, go watch television. "And watch TV they do; count them by the millions.But it's usually not children's television that children watch. Saturday morning, the children's hour, amounts to only about 8 percent of their weekly viewing.Where are they to be found? Watching adult television, of course, from the Match Game in the morning, to the afternoon at General Hospital, from the muggings and battles on the evening news right through the family hour and past into Star sky and Hutch. That's where you find our kids, over five million of them, at 10 p.m., not fewer than a million until after midnight! All of this is done with parental permission.Television, used well, can provide enriching experiences for our young people, but we must use it with some sense. When the carpet is clean, we turn off the vacuum cleaner. When the dishes are clean, the dishwasher turns itself off.Not so the television, which is on from the sun in the morning to the moon at night and beyond!Parents must exercise some control and show some concern about the cultural influence on the child when a program not intended for that child is viewed. Parents need to intervene. Nonintervention may be a wise policy in international affairs, but the results of parental nonintervention will not be wise at all.The working parent is not willing to listen to her (his) four-year-old child talking about his sandbox games because she (he) is__________.查看材料A．boringB．very tiredC．busyD．angry
Back in the old days, when I was a child, we sat around the family round table at dinnertime and exchanged our daily experiences. It wasn't very organized, but everyone was recognized and all the news that had to be told was told by each family member.We listened to each other and the interest was not put-on; it was real. Our family was a unit and we supported each other, and nurtured each other, and liked each other, and--we were even willing to admit--we loved each other.Today, the family round table has moved to the local fast-food restaurant and talk is not easy,much less encouraged.Grandma, who used to live upstairs, is now the voice on long distance, and the working parent is far too beaten down each day to spend evening relaxation time listening to the sandbox experience of an eager four-year-old.So family conversation is as extinct as my old toys and parental questions such as "What have you been doing, Bobby? " have been replaced by "I'm busy, go watch television. "And watch TV they do; count them by the millions.But it's usually not children's television that children watch. Saturday morning, the children's hour, amounts to only about 8 percent of their weekly viewing.Where are they to be found? Watching adult television, of course, from the Match Game in the morning, to the afternoon at General Hospital, from the muggings and battles on the evening news right through the family hour and past into Starsky and Hutch. That's where you find our kids, over five million of them, at 10 p.m., not fewer than a million until after midnight! All of this is done with parental permission.Television, used well, can provide enriching experiences for our young people, but we must use it with some sense. When the carpet is clean, we turn off the vacuum cleaner. When the dishes are clean, the dishwasher turns itself off.Not so the television, which is on from the sun in the morning to the moon at night and beyond !Parents must exercise some control and show some concern about the cultural influence on the child whena program not intended for that child is viewed.Parents need to intervene.Nonintervention may be a wise policy in international affairs,but the results of parental nonintervention will not be wise at all.The working parent is not willing to listen to her(his) four-year-old child talking about his sandbox games because she (he) is__________.A.boringB.very tiredC.busy D.angry
The working parent is not willing to listen to her (his) four-year-old child talking about hissandbox games because she (he) is___________.A.boringB.very tiredC.busyD.angry