在M2MeSIM中，增加了本地profile管理功能，用户在终端侧可以通过LPA模块对profile进行管理（）

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发布时间：2022-10-10

更多“在M2MeSIM中，增加了本地profile管理功能，用户在终端侧可以通过LPA模块对profile进行管理（）”相关的问题

第1题

Undervaluation of closing stock may lead to ______.A．higher profit than actualB．less profi

Undervaluation of closing stock may lead to ______.

A．higher profit than actual

B．less profit than actual

C．higher tax payable

D．none of the above

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第2题

（a) IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidanc

(a) IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidance on the use of accounting policies and accounting estimates.

Required:

Explain the basis on which the management of an entity must select its accounting policies and distinguish, with an example, between changes in accounting policies and changes in accounting estimates. (5 marks)

(b) The directors of Tunshill are disappointed by the draft profi t for the year ended 30 September 2010. The company’s assistant accountant has suggested two areas where she believes the reported profi t may be improved:

(i) A major item of plant that cost $20 million to purchase and install on 1 October 2007 is being depreciated on a straight-line basis over a fi ve-year period (assuming no residual value). The plant is wearing well and at the beginning of the current year (1 October 2009) the production manager believed that the plant was likely to last eight years in total (i.e. from the date of its purchase). The assistant accountant has calculated that, based on an eight-year life (and no residual value) the accumulated depreciation of the plant at 30 September 2010 would be $7·5 million ($20 million/8 years x 3). In the fi nancial statements for the year ended 30 September 2009, the accumulated depreciation was $8 million ($20 million/5 years x 2). Therefore, by adopting an eight-year life, Tunshill can avoid a depreciation charge in the current year and instead credit $0·5 million ($8 million – $7·5 million) to the income statement in the current year to improve the reported profi t. (5 marks)

(ii) Most of Tunshill’s competitors value their inventory using the average cost (AVCO) basis, whereas Tunshill uses the fi rst in fi rst out (FIFO) basis. The value of Tunshill’s inventory at 30 September 2010 (on the FIFO basis) is $20 million, however on the AVCO basis it would be valued at $18 million. By adopting the same method (AVCO) as its competitors, the assistant accountant says the company would improve its profi t for the year ended 30 September 2010 by $2 million. Tunshill’s inventory at 30 September 2009 was reported as $15 million, however on the AVCO basis it would have been reported as $13·4 million. (5 marks)

Required:

Comment on the acceptability of the assistant accountant’s suggestions and quantify how they would affect the fi nancial statements if they were implemented under IFRS. Ignore taxation.

Note: the mark allocation is shown against each of the two items above.

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第3题

在组播通信流准备用于传输IPV6网络范围中，范围值1代表什么 A.节点本地范围 B链路本地范围 C站

在组播通信流准备用于传输IPV6网络范围中，范围值1代表什么

A.节点本地范围 B链路本地范围 C站点本地范围 D组织本地范围

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第4题

在网络技术中，“上传”是指把文件从远程计算机拷贝到用户本地计算机的过程。（）

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第5题

在因特网中，将文件从远程计算机拷贝到用户的本地计算机中，被称为上载。（)A．正确B．错误