79 Under the terms of 2/10 net 30, the buyer may:A. deduct 10% of the invoice amount for payment within 30 daysB. deduct 2% of the invoice for payment within 10 daysC. incurs a penalty on 10% for payments more than 30 days lateD. settle the invoice with 2 equal payments; one within 10 days and the other within 30 daysE. None of the above
79 Under the terms of 2/10 net 30, the buyer may:
A. deduct 10% of the invoice amount for payment within 30 days
B. deduct 2% of the invoice for payment within 10 days
C. incurs a penalty on 10% for payments more than 30 days late
D. settle the invoice with 2 equal payments; one within 10 days and the other within 30 days
E. None of the above
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Under the terms of 2/10 net 30, the buyer may:A . deduct 10% of the invoice amount for payment within 30 daysB . deduct 2% of the invoice for payment within 10 daysC . incurs a penalty on 10% for payments more than 30 days lateD . settle the invoice with 2 equal payments; one within 10 days and the other within 30 daysE . None of the above
161 Under the terms of 2/10 net 30, the buyer may:A. deduct 10% of the invoice amount for payment within 30 daysB. deduct 2% of the invoice for payment within 10 daysC. incurs a penalty on 10% for payments more than 30 days lateD. settle the invoice with 2 equal payments; one within 10 days and the other within 30 daysE. None of the above
(b) Router has a number of film studios and office buildings. The office buildings are in prestigious areas whereasthe film studios are located in ‘out of town’ locations. The management of Router wish to apply the ‘revaluationmodel’ to the office buildings and the ‘cost model’ to the film studios in the year ended 31 May 2007. At presentboth types of buildings are valued using the ‘revaluation model’. One of the film studios has been converted to atheme park. In this case only, the land and buildings on the park are leased on a single lease from a third party.The lease term was 30 years in 1990. The lease of the land and buildings was classified as a finance lease eventhough the financial statements purport to comply with IAS 17 ‘Leases’.The terms of the lease were changed on 31 May 2007. Router is now going to terminate the lease early in 2015in exchange for a payment of $10 million on 31 May 2007 and a reduction in the monthly lease payments.Router intends to move from the site in 2015. The revised lease terms have not resulted in a change ofclassification of the lease in the financial statements of Router. (10 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.
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
设有如下一段程序: int *pa,*pb,a=10,b=20; pa=a; *pa=a; a=b; b=*pa; 执行上面的程序后,a的值为A.20B.30C.10D.程序出错