April Fool's Day is in April。() 此题为判断题(对，错)。
April Fool's Day is in April。()
此题为判断题(对，错)。
相关考题：
The Good Friday Agreement, approved on 10 April 1998, assures the loyalist community that Northern Ireland remains part of the United Kingdom and it won’t change its political status unless the majority of the people Northern Ireland agree.()此题为判断题(对，错)。
4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a televisioncompany to make a film which will be broadcast on the television company’s network. The fee agreed for thefilm was $5 million with a further $100,000 to be paid every time the film is shown on the television company’schannels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million anddelivered to the television company on 1 April 2007. The television company paid the fee of $5 million on30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,the costs of which would be deducted from any future payments to Router. The directors of Router wish torecognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May2007. (5 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.
(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.These amounts are not based on salaries paid to the director under an employment contract. Sirus hascontractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary ofthe director’s retirement. If the director dies, an amount representing the present value of the future paymentis paid to the director’s estate.(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.The rights to the annuities are determined by the length of service of the former directors and are set out in theformer directors’ service contracts. (6 marks)Required:Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment ofthe above elements under International Financial Reporting Standards in the financial statements for the yearended 30 April 2008.
(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the onlyshareholders, were offered an increased profit share in the enlarged business for a period of two years after thedate of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels willbe resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)Required:Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment ofthe above elements under International Financial Reporting Standards in the financial statements for the yearended 30 April 2008.
(ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until30 April 2007 on Clint’s income tax and national insurance position.You are not required to prepare detailed calculations of his income tax or national insurance liabilities.(4 marks)
SomevolunteersfromBeijingarrivedinShanghai________April29toworkfortheWorldExpo.A.onB.atC.ofD.to
Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?A.$23,105B.$23,000C.$20,909D.$24,150
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．______
On Easter Monday,April 18,1949,Eire became the Republic of Ireland,formally free of allegiance to the British crown and no longer a member of（）.Athe Commonwealth of NationsBthe United NationsCthe NATODthe EC
L / C规定的最迟装运期为Mar25th，货物出运后的15天内交单，L / C效期为April 5th。受益人取得的提单上“on board”日期为Mar24th，则受益人最迟应于（)交单A．April 5thB．April 8thC．March25thD．April 20th