找出正确的日期书写方法()A、1st October,00B、June 5,2001C、3/9/2003D、Nov 30th,02
找出正确的日期书写方法()
A、1st October,00
B、June 5,2001
C、3/9/2003
D、Nov 30th,02
相关考题：
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)
There are twelve (46) in a year．The (47) 0f the twelve months are: January， February， March，April，May，June，(48) ，August， (4 9) ，October， November and December．Each month has (50) days or thirty-one days except（除……之外）February．．In a leap year(闰年)，February has (51) days．A leap year comes once in four years．There are 365(52 ) in a year．There are (53) days in a week． They are Sunday， Monday， Tuesday， Wednes-day， Thursday， Friday and Saturday．The parts of the day are: morning，(54) ，evening and night．April，June，September and (55) have thirty days．All the rest have thirty-one days， except(除……之外)February alone(只、仅)．46．______
以下原产地证书有关日期填写错误的是（）。A．发票June 15, 2015，出口商声明June 26, 2015，签证June 28, 2015，出运June 31, 2015B．发票June 15, 2015，出口商声明June 26, 2015，签证June 28, 2015, 出运June 25, 2015C．发票June 15, 2015，出口商声明June 26, 2015，签证June 26, 2015, 出运June 31, 2015D．发票June 25, 2015，出口商声明June 25, 2015，签证June 25, 2015, 出运June 31, 2015
【单选题】下列发票日期填写正确的是A．2012-11-30B．NOV. 30, 12C．2012.11.30D．NOV. 30, 2012