2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charityor a hospital. (8 marks)
2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charity
or a hospital. (8 marks)
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3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under theterms of the purchase agreement, the five directors were to receive a total of three million ordinary shares of $1of Leigh on 1 June 2006 (market value $6 million) and a further 5,000 shares per director on 31 May 2007,if they were still employed by Leigh on that date. All of the directors were still employed by Leigh at 31 May2007.Leigh granted and issued fully paid shares to its own employees on 31 May 2007. Normally share options issuedto employees would vest over a three year period, but these shares were given as a bonus because of thecompany’s exceptional performance over the period. The shares in Leigh had a market value of $3 million(one million ordinary shares of $1 at $3 per share) on 31 May 2007 and an average fair value of$2·5 million (one million ordinary shares of $1 at $2·50 per share) for the year ended 31 May 2007. It isexpected that Leigh’s share price will rise to $6 per share over the next three years. (10 marks)Required:Discuss with suitable computations how the above share based transactions should be accounted for in thefinancial statements of Leigh for the year ended 31 May 2007.
(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed toaccept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose1·5 million shares of the company to be issued in six months time or to receive a cash payment in three monthstime equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 inthree months time and $4 in six months time.Additionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right tochoose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares atthe settlement date. This right has been granted because of the performance of the director during the year andis unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair valueof the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 pershare, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)Required:Discuss with suitable computations how the above share based transactions should be accounted for in thefinancial statements of Leigh for the year ended 31 May 2007.
importjava.util.*；classKeyMaster{publicinti；publicKeyMaster（inti）{this.i=i；}publicbooleanequals（Objecto）{returni==（（KeyMaster）o）.i；}publicinthashCode（）{returni；}}publicclassMapIt{publicstaticvoidmain（String[]args）{Setset=newHashSet（）；KeyMasterk1=newKeyMaster（1）；KeyMasterk2=newKeyMaster（2）；set.add（k1）；set.add（k1）；set.add（k2）；set.add（k2）；System.out.print（set.size（）+：”）；k2.i=1；System.out.print（set.size（）+：”）；set.remove（k1）；System.out.print（set.size（）+：”）；set.remove（k2）；System.out.print（set.size（））；}}Whatistheresult？（）
YouuseaWindows2000Professionalcomputertorunaweeklyaccountstable.Thereporthasthenameap_financial_reports.Youalsowanttheusethecomputertorunatasknamedperf_logtoconnecttonetworkroutersandretrievetheirperformancelogs.Whentheap_financial_reportisrunningonthecomputerperf_logtaskstopsrespondingtheeventuallytimesout.Whenyourunonlytheperf_logtaskthetaskcompletessuccessfully.Youusethetaskmanagertoviewyoursystemresources.Youwanttoresolvetheperformancelogtimeoutproblembyusingtaskmanager.Whatshouldyoudo？（）
I think I managed to 【grasp】 the main points of the lecture.A. understand B. cover C. prove D. discuss
10、已知 set1={0,1,2,3}，set2={2,3,4,5}。则以下程序的功能，可以用表达式 set3 = set1 ___ set2实现。（在空格处填写合适的运算符） set3=set（) for i in set1: if i in set2: set3.add（i) #集合的add方法表示在集合中添加一个元素
52、set1 = {1, 2, 3} set2 = set1.copy（) set3 =set1 set4=set（set1) 针对以上程序，当对set1进行修改时，以下说法正确的是（）。A．set2发生改变B．set3发生改变C．set4发生改变D．set2 ， set3和set4都发生改变
17、set1 = {1, 2, 3} set2 = set1.copy（) set3 =set1 set4=set（set1) 针对以上程序，当对set1进行修改时，以下说法正确的是（）。A．set2发生改变B．set3发生改变C．set4发生改变D．set2 ， set3和set4都发生改变