3 Johan, a public limited company, operates in the telecommunications industry. The industry is capital intensive withheavy investment in licences and network infrastructure. Competition in the sector is fierce and technologicaladvances are a characteristic of the industry. Johan has responded to these factors by offering incentives to customersand, in an attempt to acquire and retain them, Johan purchased a telecom licence on 1 December 2006 for$120 million. The licence has a term of six years and cannot be used until the network assets and infrastructure areready for use. The related network assets and infrastructure became ready for use on 1 December 2007. Johan couldnot operate in the country without the licence and is not permitted to sell the licence. Johan expects its subscriberbase to grow over the period of the licence but is disappointed with its market share for the year to 30 November2008. The licence agreement does not deal with the renewal of the licence but there is an expectation that theregulator will grant a single renewal for the same period of time as long as certain criteria regarding network buildquality and service quality are met. Johan has no experience of the charge that will be made by the regulator for therenewal but other licences have been renewed at a nominal cost. The licence is currently stated at its original cost of$120 million in the statement of financial position under non-current assets.Johan is considering extending its network and has carried out a feasibility study during the year to 30 November2008. The design and planning department of Johan identified five possible geographical areas for the extension ofits network. The internal costs of this study were $150,000 and the external costs were $100,000 during the yearto 30 November 2008. Following the feasibility study, Johan chose a geographical area where it was going to installa base station for the telephone network. The location of the base station was dependent upon getting planningpermission. A further independent study has been carried out by third party consultants in an attempt to provide apreferred location in the area, as there is a need for the optimal operation of the network in terms of signal qualityand coverage. Johan proposes to build a base station on the recommended site on which planning permission hasbeen obtained. The third party consultants have charged $50,000 for the study. Additionally Johan has paid$300,000 as a single payment together with $60,000 a month to the government of the region for access to the landupon which the base station will be situated. The contract with the government is for a period of 12 years andcommenced on 1 November 2008. There is no right of renewal of the contract and legal title to the land remains withthe government.Johan purchases telephone handsets from a manufacturer for $200 each, and sells the handsets direct to customersfor $150 if they purchase call credit (call card) in advance on what is called a prepaid phone. The costs of selling thehandset are estimated at $1 per set. The customers using a prepaid phone pay $21 for each call card at the purchasedate. Call cards expire six months from the date of first sale. There is an average unused call credit of $3 per cardafter six months and the card is activated when sold.Johan also sells handsets to dealers for $150 and invoices the dealers for those handsets. The dealer can return thehandset up to a service contract being signed by a customer. When the customer signs a service contract, thecustomer receives the handset free of charge. Johan allows the dealer a commission of $280 on the connection of acustomer and the transaction with the dealer is settled net by a payment of $130 by Johan to the dealer being thecost of the handset to the dealer ($150) deducted from the commission ($280). The handset cannot be soldseparately by the dealer and the service contract lasts for a 12 month period. Dealers do not sell prepaid phones, andJohan receives monthly revenue from the service contract.The chief operating officer, a non-accountant, has asked for an explanation of the accounting principles and practiceswhich should be used to account for the above events.Required:Discuss the principles and practices which should be used in the financial year to 30 November 2008 to accountfor:(a) the licences; (8 marks)
Tina has been teaching here ( ) September 2009 till now. A、sinceB、fromC、forD、at
The term-loan agreement specifies a draw-down period of, say, up to two years, during which the funds must be used by the borrower; otherwise the borrower is not allowed to draw down any unused credit.A.RightB.WrongC.Doesn't say
To view the results of a manual SQL Tuning Advisor task, which steps should the DBA take?() A. From the Advisor Central home page, select the tuning task from the Advisor Tasks section.B. From Advisor Central, choose SQL Advisors, SQL Tuning Advisors, Manual Tuning Task Results.C. From Advisor Central, choose SQL Advisors, Manual SQL Tuning Advisors, Tuning Task Results.D. Either B or C
(a) The following information relates to Crosswire a publicly listed company.Summarised statements of financial position as at:The following information is available:(i) During the year to 30 September 2009, Crosswire embarked on a replacement and expansion programme for its non-current assets. The details of this programme are:On 1 October 2008 Crosswire acquired a platinum mine at a cost of $5 million. A condition of mining theplatinum is a requirement to landscape the mining site at the end of its estimated life of ten years. Thepresent value of this cost at the date of the purchase was calculated at $3 million (in addition to thepurchase price of the mine of $5 million).Also on 1 October 2008 Crosswire revalued its freehold land for the first time. The credit in the revaluationreserve is the net amount of the revaluation after a transfer to deferred tax on the gain. The tax rate applicable to Crosswire for deferred tax is 20% per annum.On 1 April 2009 Crosswire took out a finance lease for some new plant. The fair value of the plant was$10 million. The lease agreement provided for an initial payment on 1 April 2009 of $2·4 million followedby eight six-monthly payments of $1·2 million commencing 30 September 2009.Plant disposed of during the year had a carrying amount of $500,000 and was sold for $1·2 million. Theremaining movement on the property, plant and equipment, after charging depreciation of $3 million, wasthe cost of replacing plant.(ii) From 1 October 2008 to 31 March 2009 a further $500,000 was spent completing the developmentproject at which date marketing and production started. The sales of the new product proved disappointingand on 30 September 2009 the development costs were written down to $1 million via an impairmentcharge.(iii) During the year ended 30 September 2009, $4 million of the 10% convertible loan notes matured. Theloan note holders had the option of redemption at par in cash or to exchange them for equity shares on thebasis of 20 new shares for each $100 of loan notes. 75% of the loan-note holders chose the equity option.Ignore any effect of this on the other equity reserve.All the above items have been treated correctly according to International Financial Reporting Standards.(iv) The finance costs are made up of:Required:(i) Prepare a statement of the movements in the carrying amount of Crosswire’s non-current assets for theyear ended 30 September 2009; (9 marks)(ii) Calculate the amounts that would appear under the headings of ‘cash flows from investing activities’and ‘cash flows from financing activities’ in the statement of cash flows for Crosswire for the year ended30 September 2009.Note: Crosswire includes finance costs paid as a financing activity. (8 marks)(b) A substantial shareholder has written to the directors of Crosswire expressing particular concern over thedeterioration of the company’s return on capital employed (ROCE)Required:Calculate Crosswire’s ROCE for the two years ended 30 September 2008 and 2009 and comment on theapparent cause of its deterioration.Note: ROCE should be taken as profit before interest on long-term borrowings and tax as a percentage of equity plus loan notes and finance lease obligations (at the year end). (8 marks)
(a) The following figures have been calculated from the financial statements (including comparatives) of Barstead forthe year ended 30 September 2009:increase in profit after taxation 80%increase in (basic) earnings per share 5%increase in diluted earnings per share 2%Required:Explain why the three measures of earnings (profit) growth for the same company over the same period cangive apparently differing impressions. (4 marks)(b) The profit after tax for Barstead for the year ended 30 September 2009 was $15 million. At 1 October 2008 the company had in issue 36 million equity shares and a $10 million 8% convertible loan note. The loan note will mature in 2010 and will be redeemed at par or converted to equity shares on the basis of 25 shares for each $100 of loan note at the loan-note holders’ option. On 1 January 2009 Barstead made a fully subscribed rights issue of one new share for every four shares held at a price of $2·80 each. The market price of the equity shares of Barstead immediately before the issue was $3·80. The earnings per share (EPS) reported for the year ended 30 September 2008 was 35 cents.Barstead’s income tax rate is 25%.Required:Calculate the (basic) EPS figure for Barstead (including comparatives) and the diluted EPS (comparatives not required) that would be disclosed for the year ended 30 September 2009. (6 marks)
What will happen if you issue the redundancy force-switchover command on a Catalyst 6500 SeriesSwitch with redundant supervisor modules? () A. reset of the primary supervisorB. manual switchover from standby to active supervisorC. manual switchover from active to standby supervisorD. automatic switchover from active to standby on primary supervisor failure
What will happen if you issue the redundancy force-switchover command on a Catalyst 6500Series Switch with redundant supervisor modules?() A. reset of the primary supervisorB. manual switchover from standby to active supervisorC. manual switchover from active to standby supervisorD. automatic switchover from active to standby on primary supervisor failure
共用题干第一篇U. S. to Start $3.2 Billion Child Health Study in JanuaryA study that will cost $3.2 billion and last more than two decades to track the health of 100,000 U.S.children from before birth to age 21 will be launched in January,U.S.health officials said on Friday.Officials from the U.S. government's National Institutes of Health said they hope the study,to be conducted at 105 locations throughout the United States,can help identify early-life influences that affect later development,with the goal of learning new ways to treat or prevent illness.The study will examine hereditary(遗传的)and environmental factors such as exposure to certain chemicals that affect health.Researchers will collect genetic and biological samples from people in the study as well as samples from the homes of the women and their babies including air,water,dust and materials used to construct their residences,the NIH said.Officials said more than $200 million has been spent already and the study is projected to cost $3.2 billion."We anticipate that in the long term(从长远说来),what we learn from the study will result in a significant savings in the nation's health care costs,"Dr. Duane Alexander,who heads the NIH's Eunice Kennedy Shriver National Institute of Child Health and Human Development,told reporters.The study will begin in January when the University of North Carolina and the Mount Sinai School of Medicine in New York start signing up(使报名从事)pregnant women whose babies will then be followed to age 21.Some of the early findings will be about factors behind pre-term birth(早产),which has become more common in recent years,according to Dr. Peter Scheidt of the NIH,who heads the study.The people taking part will be from rural,urban and suburban areas,from all income and educational levels and from all racial groups,the NIH said.Researchers will collect all the following EXCEPT__________.A:genetic samples from people in the studyB:biological samples from people in the studyC:samples from the homes of the women and their babiesD:samples of air and water from hospitals
共用题干第一篇U. S. to Start $3.2 Billion Child Health Study in JanuaryA study that will cost $3.2 billion and last more than two decades to track the health of 100,000 U.S.children from before birth to age 21 will be launched in January,U.S.health officials said on Friday.Officials from the U.S. government's National Institutes of Health said they hope the study,to be conducted at 105 locations throughout the United States,can help identify early-life influences that affect later development,with the goal of learning new ways to treat or prevent illness.The study will examine hereditary(遗传的)and environmental factors such as exposure to certain chemicals that affect health.Researchers will collect genetic and biological samples from people in the study as well as samples from the homes of the women and their babies including air,water,dust and materials used to construct their residences,the NIH said.Officials said more than $200 million has been spent already and the study is projected to cost $3.2 billion."We anticipate that in the long term(从长远说来),what we learn from the study will result in a significant savings in the nation's health care costs,"Dr. Duane Alexander,who heads the NIH's Eunice Kennedy Shriver National Institute of Child Health and Human Development,told reporters.The study will begin in January when the University of North Carolina and the Mount Sinai School of Medicine in New York start signing up(使报名从事)pregnant women whose babies will then be followed to age 21.Some of the early findings will be about factors behind pre-term birth(早产),which has become more common in recent years,according to Dr. Peter Scheidt of the NIH,who heads the study.The people taking part will be from rural,urban and suburban areas,from all income and educational levels and from all racial groups,the NIH said.The aim of the study is to find new ways to_______.A:conduct research B:track public healthC:prevent or treat illness D:speed up development
共用题干第一篇U. S. to Start $3.2 Billion Child Health Study in JanuaryA study that will cost $3.2 billion and last more than two decades to track the health of 100,000 U.S.children from before birth to age 21 will be launched in January,U.S.health officials said on Friday.Officials from the U.S. government's National Institutes of Health said they hope the study,to be conducted at 105 locations throughout the United States,can help identify early-life influences that affect later development,with the goal of learning new ways to treat or prevent illness.The study will examine hereditary(遗传的)and environmental factors such as exposure to certain chemicals that affect health.Researchers will collect genetic and biological samples from people in the study as well as samples from the homes of the women and their babies including air,water,dust and materials used to construct their residences,the NIH said.Officials said more than $200 million has been spent already and the study is projected to cost $3.2 billion."We anticipate that in the long term(从长远说来),what we learn from the study will result in a significant savings in the nation's health care costs,"Dr. Duane Alexander,who heads the NIH's Eunice Kennedy Shriver National Institute of Child Health and Human Development,told reporters.The study will begin in January when the University of North Carolina and the Mount Sinai School of Medicine in New York start signing up(使报名从事)pregnant women whose babies will then be followed to age 21.Some of the early findings will be about factors behind pre-term birth(早产),which has become more common in recent years,according to Dr. Peter Scheidt of the NIH,who heads the study.The people taking part will be from rural,urban and suburban areas,from all income and educational levels and from all racial groups,the NIH said.The babies of the participants will be followed __________.A:throughout their livesB:for more than two decadesC:from birth to 21 monthsD:until they get married
共用题干第一篇U. S. to Start $3.2 Billion Child Health Study in JanuaryA study that will cost $3.2 billion and last more than two decades to track the health of 100,000 U.S.children from before birth to age 21 will be launched in January,U.S.health officials said on Friday.Officials from the U.S. government's National Institutes of Health said they hope the study,to be conducted at 105 locations throughout the United States,can help identify early-life influences that affect later development,with the goal of learning new ways to treat or prevent illness.The study will examine hereditary(遗传的)and environmental factors such as exposure to certain chemicals that affect health.Researchers will collect genetic and biological samples from people in the study as well as samples from the homes of the women and their babies including air,water,dust and materials used to construct their residences,the NIH said.Officials said more than $200 million has been spent already and the study is projected to cost $3.2 billion."We anticipate that in the long term(从长远说来),what we learn from the study will result in a significant savings in the nation's health care costs,"Dr. Duane Alexander,who heads the NIH's Eunice Kennedy Shriver National Institute of Child Health and Human Development,told reporters.The study will begin in January when the University of North Carolina and the Mount Sinai School of Medicine in New York start signing up(使报名从事)pregnant women whose babies will then be followed to age 21.Some of the early findings will be about factors behind pre-term birth(早产),which has become more common in recent years,according to Dr. Peter Scheidt of the NIH,who heads the study.The people taking part will be from rural,urban and suburban areas,from all income and educational levels and from all racial groups,the NIH said. It is exoected that through the study the nation's health care costs_________.A:will be lowered in the iong run B:will be signilicantly increasea C:will be more than $200 millionD:will reach $3.2 million
共用题干第一篇U. S. to Start $3.2 Billion Child Health Study in JanuaryA study that will cost $3.2 billion and last more than two decades to track the health of 100,000 U.S.children from before birth to age 21 will be launched in January,U.S.health officials said on Friday.Officials from the U.S. government's National Institutes of Health said they hope the study,to be conducted at 105 locations throughout the United States,can help identify early-life influences that affect later development,with the goal of learning new ways to treat or prevent illness.The study will examine hereditary(遗传的)and environmental factors such as exposure to certain chemicals that affect health.Researchers will collect genetic and biological samples from people in the study as well as samples from the homes of the women and their babies including air,water,dust and materials used to construct their residences,the NIH said.Officials said more than $200 million has been spent already and the study is projected to cost $3.2 billion."We anticipate that in the long term(从长远说来),what we learn from the study will result in a significant savings in the nation's health care costs,"Dr. Duane Alexander,who heads the NIH's Eunice Kennedy Shriver National Institute of Child Health and Human Development,told reporters.The study will begin in January when the University of North Carolina and the Mount Sinai School of Medicine in New York start signing up(使报名从事)pregnant women whose babies will then be followed to age 21.Some of the early findings will be about factors behind pre-term birth(早产),which has become more common in recent years,according to Dr. Peter Scheidt of the NIH,who heads the study.The people taking part will be from rural,urban and suburban areas,from all income and educational levels and from all racial groups,the NIH said.Which is NOT true of the people in the study?A:They'll be from various areas.B:They'll be from all income levels.C:They'll be from all educational levels.D:They'll be from all age groups.
What will happen if you issue the redundancy force-switchover command on a Catalyst 6500 SeriesSwitch with redundant supervisor modules? ()A、reset of the primary supervisorB、manual switchover from standby to active supervisorC、manual switchover from active to standby supervisorD、automatic switchover from active to standby on primary supervisor failure
What is the correct relative switching priority in a BLSR ring (higher to lower)?()A、signal fail, signal degrade, manual switchB、signal degrade, signal fail, manual switchC、protection lockout, manual switch, path AISD、forced switch, manual switch, signal degradeE、protection lockout, manual switch, forced switch
In which of the following lists of APS Action Requests is the priority correctly arranged from lowest tohighest?()A、Wait-to-Restore,Forced Switch,Manual Switch,Lockout of ProtectionB、Manual Switch,Wait-to-Restore,Lockout of Protection,Forced SwitchC、Lockout of Protection,Forced Switch, Manual Switch,Wait-to-RestoreD、Lockout of Protection,Manual Switch, Forced Switch,Wait-to-RestoreE、Wait-to-Restore,Manual Switch,Forced Switch,Lockout of ProtectionF、Wait-to-Restore,Manual Switch,Lockout of Protection,Forced Switch
As a network administrator, you have configured a Catalyst 6500 Series Switch with redundant supervisor engine in a CIS network. What is the result of issuing the redundancy force-switchover command on that switch?()A、Automatic switchover from active to standby on primary supervisor failureB、Reset of the primary supervisor.C、Manual switchover from active to standby supervisorD、Manual switchover from standby to active supervisor
What is the correct relative switching priority in an MS-SPRing ring (higher to lower)? ()A、 signal fail, signal degrade, manual switchB、 signal degrade, signal fail, manual switchC、 protection lockout, manual switch, path AISD、 forced switch, manual switch, signal degradeE、 protection lockout, manual switch, forced switch
What will happen if you issue the redundancy force-switchover command on a Catalyst 6500Series Switch with redundant supervisor modules?()A、reset of the primary supervisorB、manual switchover from standby to active supervisorC、manual switchover from active to standby supervisorD、automatic switchover from active to standby on primary supervisor failure
To view the results of a manual SQL Tuning Advisor task, which steps should the DBA take?()A、From the Advisor Central home page, select the tuning task from the Advisor Tasks section.B、From Advisor Central, choose SQL Advisors, SQL Tuning Advisors, Manual Tuning Task Results.C、From Advisor Central, choose SQL Advisors, Manual SQL Tuning Advisors, Tuning Task Results.D、Either B or C
To view the results of a manual SQL Tuning Advisor task, which steps should the DBA take?() A、 From the Advisor Central home page,select the tuning task from the Advisor Tasks section B、 From Advisor Central,choose SQL Advisors,SQL Tuning Advisors,Manual Tuning Task ResultsC、 From Advisor Central,choose SQL Advisors,Manual SQL Tuning Advisors,Tuning Task ResultsD、 Either B or C
You work in a company which uses SQL Server 2008. You are the administrator of the company database. Now you are in charge of a SQL Server 2008 cluster. According to the company requirement, the failover response of the cluster has to be tested. The company assigns this task to you. On the cluster, you have to implement a manual failover. What should you do? () A、The contents of a shared folder on the active node should be encrypted by using Encrypting File System (EFS) B、You should restore a backup to the active node C、You should get rid of the shared array from the active node D、From the active node, you have to uplug the network cable(s)
The staff should give the() a manual search.A、domestic passengerB、handicapped passengerC、international passengerD、transit passenger
单选题What is the correct relative switching priority in a BLSR ring (higher to lower)?()Asignal fail, signal degrade, manual switchBsignal degrade, signal fail, manual switchCprotection lockout, manual switch, path AISDforced switch, manual switch, signal degradeEprotection lockout, manual switch, forced switch
问答题Passage 5 ● Read the memo and the email below. ● Complete the form at the bottom of the page. ● Write a word or phrase (in CAPITAL LETTERS) or a number on lines 41-45 on your Answer Sheet. AFT CLEANING SERVICES LTD To: Liz Smith, Supervisor From: Peter Broadbent, Manager I got this email yesterday from Collins Ltd in Mill Lane. Could you fill in a new client form for them? Our new radio advertisement seems to have worked, as this is the fifth person who has contacted us! From Paul Tomkins [p.tomkins@collins.co.uk] To Peter Broadbent [p.broadbent@aftclean.com] Sent 15 January 200216:46 Subject Our telephone call on 14 January I can confirm that we would like to employ AFT to clean our new branch at 7 Dawson Street. I’m not sure how many cleaners or what hours we will need. Please ring Sue Potts, my secretary, to arrange terms. This contract is to begin from 25 January. NEW CLIENT DETAILS
单选题Ships do not permitted to the TBT paint after 2008,It is required by()Athe International Convention for the Safety of the Life at SeaBthe International Convention for the Prevention from shipsCthe International Convention on control of harmful anti-fouling system on shipsDthe International Convention for the Control and Management of Ship’s Ballast Water and Sediments
单选题In which of the following lists of APS Action Requests is the priority correctly arranged from lowest tohighest?()AWait-to-Restore,Forced Switch,Manual Switch,Lockout of ProtectionBManual Switch,Wait-to-Restore,Lockout of Protection,Forced SwitchCLockout of Protection,Forced Switch, Manual Switch,Wait-to-RestoreDLockout of Protection,Manual Switch, Forced Switch,Wait-to-RestoreEWait-to-Restore,Manual Switch,Forced Switch,Lockout of ProtectionFWait-to-Restore,Manual Switch,Lockout of Protection,Forced Switch