While people may refer to television 选择 Whilepeoplemayrefertotelevisionforup-to-minutenews,itisunlikelythattelevision_____thenewspapercompletely.(A)replaced(C)replace(B)havereplaced(D)willreplace
While people may refer to television 选择
While people may refer to television for up-to-minute news, it is unlikely that television _____ the newspaper completely.
(A) replaced (C) replace
(B) have replaced (D) will replace
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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 $3 pershare, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)Required:Discuss with suitable computations how the above share based transactions should be accounted for in thefinancial statements of Leigh for the year ended 31 May 2007.
(b) The marketing director of CTC has suggested the introduction of a new toy ‘Nellie the Elephant’ for which thefollowing estimated information is available:1. Sales volumes and selling prices per unitYear ending, 31 May 2009 2010 2011Sales units (000) 80 180 100Selling price per unit ($) 50 50 502. Nellie will generate a contribution to sales ratio of 50% throughout the three year period.3. Product specific fixed overheads during the year ending 31 May 2009 are estimated to be $1·6 million. Itis anticipated that these fixed overheads would decrease by 10% per annum during each of the years ending31 May 2010 and 31 May 2011.4. Capital investment amounting to $3·9 million would be required in June 2008. The investment would haveno residual value at 31 May 2011.5. Additional working capital of $500,000 would be required in June 2008. A further $200,000 would berequired on 31 May 2009. These amounts would be recovered in full at the end of the three year period.6. The cost of capital is expected to be 12% per annum.Assume all cash flows (other than where stated) arise at the end of the year.Required:(i) Determine whether the new product is viable purely on financial grounds. (4 marks)
Your load line certificate expires on 27 May 2006.The vessel is surveyed on that date and is found satisfactory.You are sailing foreign the same day.Which statement is TRUE ________.A.A new certificate must be issued before you sailB.The existing certificate is endorsed as valid for a five year period commencing 27 May 2006C.The existing certificate is extended for a period of up to 150 daysD.The existing certificate is extended until the first foreign port of call where a new certificate will be issued by the local surveyor
Because objects( ) data and implementation, the user of an object can view the object as a black box that provides services.A.encapsulateB.inheritC.connectD.refer
根据以下内容,回答235-239题。What is the last day to apply for the WHC position? ( )A.May 1B.May 10C.May 17D.May 27
资料:Above the line promotion uses mass media such as the press,radio,television,cinema or poster sites. This type of promotion is usually paid for. Each of the possible media methods can be used to target audiences in different market segment. There are both strengths and drawbacks to these forms of media:UNISON embarked on a wave of television, internet and newspaper adverts for the million voices campaign. They wanted that the vital services provided by public sector workers could disappear if the funding cuts sent ahead. The adverts featured a lot of vital public service jobs fading out of sight and featured the tagline. Don't wait until they're gone to defend them. A powerfulcampaign film was also released that illustrated how local communities would be affected by cuts. A version of this film aimed at recruiting members to UNISON was shown on television using DRTV. The online and newspaper adverts linked back to the campaign website where people can register their support and add a comment.___ are mentioned in the passage as parts of mass media.A.the press,radio and television.B.the press,radio,internet,television,cinema and post sites.C.the press,radio,internetD.the press,radio,television,cinema and poster sites.
执行下列语句之后,正确的是() float m=100, n=200; float refer_m=m, refer_n=n;A.refer_m=n;B.*refer_m=*refer_n;C.refer_m=refer_n;D.refer_m=refer_n;
3、执行下列语句之后,正确的是() float m=100, n=200; float refer_m=m, refer_n=n;A.refer_m=n;B.*refer_m=*refer_n;C.refer_m=refer_n;D.refer_m=refer_n;