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12 Which of the following statements are correct？（1) Contingent assets are included as ass

12 Which of the following statements are correct？

(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.

(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.

(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.

(4) Material non-adjusting events are disclosed by note in the financial statements.

A 1 and 2

B 2 and 4

C 3 and 4

D 1 and 3

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发布时间：2021-04-14

更多“12 Which of the following statements are correct？（1) Contingent assets are included as ass”相关的问题

第1题

Germane has a number of relationships with other companies.In which of the following relat

Germane has a number of relationships with other companies.

In which of the following relationships is Germane necessarily the parent company？

(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares

(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder

(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly

A.(i) only

B.(i) and (ii) only

C.(ii) and (iii) only

D.All three

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第2题

语法选择第12题（）

A.how

B.what

C.which

D.that

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第3题

（c) Discuss the ways in which budgets and the budgeting process can be used to motivate ma

endeavour to meet the objectives of the company. Your answer should refer to:

(i) setting targets for financial performance;

(ii) participation in the budget-setting process. (12 marks)

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第4题

Which of the following statement is not true（）？

A.Chinese zodiac is based on time periods of birth

B.Western constellation has 12 symbols or signs with associated personalities and fortunes

C.Western astrology are based on constellations' positions relative to the earth

D.Western astrology is calculated on ayear-by-yearbase

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第5题

（b) Discuss ways in which the traditional budgeting process may be seen as a barrier to th

(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the

aims of EACH of the following models for the implementation of strategic change:

(i) benchmarking;

(ii) balanced scorecard; and

(iii) activity-based models. (12 marks)

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第6题

Which of the following will not increase system capacity？（)

A.Increasing the number of available frequencies.

B.Changing the modulation scheme

C.Implementing half rate vocoders

D.Going from a 4/12 to a 3/9 reuse pattern

E.Splitting cells

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第7题

No person on board any vessel to which Annex V to MARPOL 73/78 applies may discharge garba

ge of any type when ______.

A.less than 12 nautical miles from PRC

B.less than 12 nautical miles from nearest land

C.in the navigable waters of the PRC

D.less than 25 nautical miles from nearest land

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第8题

Which of the following statements about labour contracts is correct？A.All labour contracts

Which of the following statements about labour contracts is correct？

A.All labour contracts shall include a probation clause

B.The probation period in any labour contract shall not be shorter than three months

C.An employer may dissolve the labour contract during the period of probation

D.The probation period in any labour contract shall not exceed 12 months

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第9题

听力原文：M: What margins will the lending bank charge？W: Margins mainly depend on these fa

听力原文：M: What margins will the lending bank charge？

W: Margins mainly depend on these factors: evaluation of credit risk, maturity of credit, and the starting point from which onwards the rate of interest shall be firm.

Q: How many factors do margins charged by the lending bank mainly depend on？

(12)

A．Four.

B．Two.

C．Three.

D．Five.

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第10题

Read the following paragraph and identify which evidence it uses to support the main i

dea.

Each year, malaria kills at least one million people and causes more than 300 million cases of acute illness. For children worldwide, it’s one of the leading causes of death. The economic burden is significant too: malaria costs Africa more than $12 billion in lost growth each year. In the United States, hundreds of millions of dollars are spent every year on mosquito control.

The type of evidence used in this paragraph is _____

A. data

B. examples

C. explanations

D.experiences

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