People may choose further education for . () A. meeting competitionB. reaching a higher targetC. just hobbiesD. preparing an exam
People may choose further education for . ()
A. meeting competition
B. reaching a higher target
C. just hobbies
D. preparing an exam
相关考题:
A general _______ is held in the United States every four years. A、selectionB、choiceC、electionD、choose
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)
To control the execution of a server process when it is receiving bad packets from a potentially malicious client, you set the SEC_PROTOCOL_ERROR_FURTHER_ACTION initialization parameter as follows:SQL ALTER SYSTEM SET SEC_PROTOCOL_ERROR_FURTHER_ACTION = Drop,10;What is the significance of this setting?()A. It terminates the client connection after 10 bad packets and the client cannot reconnect to the same instance.B. It terminates the client connection after 10 bad packets but the client can still reconnect, and attempt the same operation again.C. It terminates the client connection 10 seconds after receiving a bad packet and the client cannot reconnect to the same instance.D. It terminates the client connection after receiving a bad packet and the client can reconnect to the same instance after 10 minutes.
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
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
下面英文日期写法错误的是____?A.May 1, 2015B.1 May,2015C.1 May 2015D.May 1st, 2015