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[主观题]

On 1 October 2013, Xplorer commenced drilling for oil from an undersea oilfield. The

extraction of oil causes damage to the seabed which has a restorative cost (ignore discounting) of $10,000 per million barrels of oil extracted. Xplorer extracted 250 million barrels of oil in the year ended 30 September 2014.Xplorer is also required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30 million on 30 September 2018. Xplorer’s cost of capital is 8% per annum and $1 has a present value of 68 cents in five years’ time.

What is the total provision (extraction plus dismantling) which Xplorer would report in its statement of financial position as at 30 September 2014 in respect of its oil operations().

A、$34,900,000

B、$24,532,000

C、$22,900,000

D、$4,132,000

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更多“On 1 October 2013, Xplorer commenced drilling for oil from an undersea oilfield. The ”相关的问题

第1题

下列批复的开头(引语)正确的是()。A.“你校X院发[2013]31号请示已收悉"B.“你校20 1 3年

A.A.“你校X院发[2013]31号请示已收悉"

B.B.“你校20 1 3年3月1 8日来文已收悉’’

C.C.“你校《××学院关于建造生命科学实验室的请示》(×院发[20 1 31 3 1号)收悉"

D.D.“你校关于建造生命科学实验室的请求已知晓”

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第2题

甲公司是一家生产和销售挖掘机的企业。A注册会计师担任甲公司2013年度财务报表审计的项目合伙人
。在检查销售与收款循环时发现如下情况:

资料一:

(1)甲公司与X租赁公司签订了H型挖掘机的固定售价销售合同。H型挖掘机系按X租赁公司的要求特别生产制造,因原材料价格持续上涨,导致生产的H型挖掘机的成本将大于售价。

(2)由于市场趋近于饱和,竞争激烈,行业平均销售增长率为10%,甲公司管理层决定从2013年起对销售客户提供1个月免费试用期,期满如不满意可无条件退货,以增加销售量。

(3)甲公司的主要客户W公司发生重大安全事故,导致近期无力偿还2013年度赊购货款。

要求:逐项指出资料一所述情形,指出是否表明甲公司2013年度财务报表是否存在重大错报风险。如存在重大错报风险,请简要说明理由,并指出影响的财务报表项目及认定。

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第3题

On October 1, Wong Company established a petty cash fund of $500. The journal entry to
record the replenishment of the fund for $350 at the end of October includes: ().

A、A debit to Petty Cash of $350.

B、A credit to Cash of $350.

C、A debit to various expenses of $150.

D、No journal entry; an entry is needed only when the petty cash fund is created or discontinued.

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第4题

Questions are based on the following passage.It was a hurricane season almost without hurr

Questions are based on the following passage.

It was a hurricane season almost without hurricanes. There were just two: Humbertoand Ingrid, and both were relatively weak Category 1 storms. That made the 2013 Atlantichurricane season, which ended Saturday, the least active in more than 30 years——forreasons that remain puzzling.

Heading into the hurricane season, all signs pointed toward a very active one.Forecast teams predicted seven to nine hurricanes, with higher-than-average ACE (累积气象学中用于衡量飓风强度指数的指标) . Only the European Center for

Medium-Range Weather Forecasting predicted about 80 percent of average ACE, but itstill said there would be six or seven hurricanes.

Why was this season so inactive? What did the forecasts miss? Although there aresome hypotheses, it is not entirely clear, but in the meantime, there are some potentialexplanations.

Major signals such as the E1 Nino Southern Oscillation (ENSO), surface pressureand sea-surface temperature all pointed to an average to above-average season. But therewere some possible suppressing factors.

Even over the long three-month window of August to October, the vast majority ofthe tropical Atlantic was dominated by drier-than-normal air, especially in the deeptropics off the coast of Africa. Dry air can quickly weaken or dissipate a tropical cyclone (热带气旋) , or inhibit its formation.

The average temperature profile in the region was less conducive to thunderstormgrowth and development during the core months, which means that the amount of risingair in the region may have been reduced as well.

Tropical waves, the embryos of many tropical cyclones, have their origins overcontinental Africa. A persistent feature called the African easterly jet stream (东非东风急流 ) ——a fast-moving river of air in the low and middle levels of the atmosphere——extendsfrom Ethiopia westward into the tropical Atlantic Ocean. It breaks down into discretewaves, and every few days another wave leaves the coast. Some are barely noticeable,while others become tropical storms.

During the height of the hurricane season, most tropical cyclones form. fromdisturbances off the coast of Africa.

Winds in the jet normally cruise along at 20 to 25 mph at an altitude of 10,000 feetfrom August to October, but this year they were about 12 to 17 mph weaker. One would expectthat to have a big impact on the amplitude (振幅 ) of easterly waves and the hurricaneseason.

How was the season"s inactivity related to climate change? It"s not accurate toassociate any particular season with climate change. The reason is that intra- and inter-seasonal variability is so large that any subtle signals of influence from climate change areoverwhelmed.

What did the signs predict before the hurricane season came? 查看材料

A.There would be more hurricanes this year than average.

B.There would be no hurricanes at all this year.

C.There would be fewer hurricanes this year than before.

D.There would be another active hurricane season.

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第5题

××市档案局关于2013年度归档工作的通告×档发(2014}第1号各区档案局、市直属各单位:为进一步做好20

××市档案局关于2013年度归档工作的通告

×档发(2014}第1号

各区档案局、市直属各单位:

为进一步做好2013年度归档工作,现将有关事项通知如下,希望各单位认真执行。

一、文档材料归档时间要求

各部门务必2014年6月30日前完成2013年度文书档案归档工作,并将永久、30年、1o 年保管期限档案目录各1本及填写好的“x×市2013年度文书档案备案登记表”递送市档案局督导科检查备案。

二、文档材料的整理归档

依据相关规定,对本单位各种门类和载体的文件材料进行整理归档。

(1)文书档案材料……进行归档整理

(2)会计档案材料……进行归档整理

(3)基建档案材料……进行归档整理

三、文档材料的收集

各单位必须依据国家档案局第8号令《机关文件材料归档范围和文书档案保管期限规定》第三条、第四条规定进行归档文件的收集工作。

××市档案局办公室

二0一四年一月二十日

附件:××市2013年度文书档案备案登记表

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第6题

Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had
Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had

Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had a useful economic life of ten years and a nil residual value.The asset had been correctly depreciated up to 30 September 2014.At that date the asset was damaged and an impairment review was performed.On 30 September 2014, the fair value of the asset less costs to sell was $30,000 and the expected future cash flows were $8,500 per annum for the next five years.

The current cost of capital is 10% and a five year annuity of $1 per annum at 10% would have a present value of $3·79

What amount would be charged to profit or loss for the impairment of this asset for the year ended 30 September 2014().

A、$17,785

B、$20,000

C、$30,000

D、$32,215

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第7题

A company had $20 million of capitalised development expenditure at cost brought forwa
rd at 1 October 20X7 in respect of products currently in production and a new project began on the same date.

The research stage of the new project lasted until 31 December 20X7 and incurred $1.4 million of costs.From that date the project incurred development costs of $800,000 per month.On 1 April 20X8 the directors became confident that the project would be successful and yield a profit well in excess of costs.The project was still in development at 30 September 20X8.Capitalised development expenditure is amortised at 20% per annum using the straight line method.

What amount will be charged to profit or loss for the year ended 30 September 20X8 in respect of research and development costs().

A、$8,280,000

B、$6,880,000

C、$7,800,000

D、$3,800,000

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第8题

Questionsare based on the following passage. It seems to be a law in the technology indust

Questionsare based on the following passage.

It seems to be a law in the technology industry that leading companies eventually lose their positions, often quickly and brutally.Mobile phone champion Nokia, one of Europe"s biggest technology success stories, was no(36), losing its market share in just a few years.

In 2007, Nokia accounted for more than 40% of mobile phone sales(37)But consumers"

preferences were already(38)toward touch-screen smartphones.With the introduction of Apple"s iPhone in the middle of that year, Nokia"s market share(39)rapidly and revenue plunged.By the end of 2013, Nokia had sold its phone business to Microsoft.

What sealed Nokia"s fate was a series of decisions made by Stephen Elop in his position as CEO,which he(40)in October 2010.Each day that Elop spent in charge of Nokia, the company"s market value declined by $ 23 million, making him, by the numbers, one of the worst CEOs in history.But Elop was not the only person at(41)Nokia"s board resisted change, making it impossiblefor the company to adapt to rapid shifts in the industry.Most(42), Jorma Ollila, who had led Nokia"s transition from an industrial company to a technology giant, was too fascinated by the company"s(43)success to recognize the change that was needed to sustain its competitiveness.The company also embarked on a(44)cost-cutting program, which included the elimination of which had motivated employees to take risks and make miracles.Good leaders left the company, taking Nokia"s sense of vision and directions with them.Not surprisingly, much of Nokia"s most valuable design and programming talent left as well.

A.assumed

B.bias

C.desperate

D.deterioration

E.exception

F.fault

G.incidentally

H.notably

I.previous

J.relayed

K.shifting

L.shrank

M.subtle

N.transmitting

O.worldwide

第(36)题选

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第9题

关于文化艺术宫特展项目收费有关事项的批复X发改价费(2013)008号 XX市文化广播影视管理局:

关于文化艺术宫特展项目收费有关事项的批复X发改价费(2013)008号 XX市文化广播影视管理局: 你局(X文广影视(2013)16号)《关于文化艺术宫特展项目收费的函》收悉。依据《关于推进全国美术馆、公共图书馆、文化馆(站)免费开放工作的意见》、《XX市游览参观点门票价格管理办法》等规定,经研究,现就文化艺术宫特展项目收费等有关事项答复如下: 1.文化艺术宫基本展览实行免费参观。 2.同意文化艺术宫对在特展区域内举办的、确有观赏价值且投人较大的特展进行收费。文化艺术宫在特展区域内举办的特展项目门票价格最高为20元。需要收费的特展项目由你局确定。 3.特展项目的门票优惠措施具体如下: 4.上述规定自文化艺术宫正式开馆起之日试行,试行期X年。 XX市发展和改革委员会办公室二〇一三年九月十八日

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第10题

1×2-2×3+3×4-4×5+5×6……+2011×2012-2012×2013=()A.-2B.-2012C.-1013044D.-2026084

1×2-2×3+3×4-4×5+5×6……+2011×2012-2012×2013=()

A.-2

B.-2012

C.-1013044

D.-2026084

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