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21 Which of the following statements about contingent assets and contingent liabilities ar

e correct？

1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.

2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it

will be required, with no provision being made.

3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle

it will be required.

4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or

receipt is remote.

A 1 and 4 only

B 2 and 3 only

C 2, 3 and 4

D 1, 2 and 4

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发布时间：2021-04-14

更多“21 Which of the following statements about contingent assets and contingent liabilities ar”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

Which port does FTP use for a control connection？（)

A.21

B.25

C.53

D.162

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第3题

Which date is the World Book Day？A.April 24B.April 22C.April 21D.April 23

A.April 24

B.April 22

C.April 21

D.April 23

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第4题

Ben, aged 21, fond of swimming and driving, had just graduated from a college, which job m

ight be given to him？

A．Driving for Capes Taxis.

B．Working for Southern Airlines.

C．Teaching at Instant Languages Ltd.

D．None of the three.

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第5题

21 Which of the following items must be disclosed in a company’s published financial state

ments？

1 Authorised share capital

2 Movements in reserves

3 Finance costs

4 Movements in non-current assets

A 1, 2 and 3 only

B 1, 2 and 4 only

C 2, 3 and 4 only

D All four items

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第6题

根据下列文章,请回答 21～25 题。 Text 1 In the 1920s demand for American farm products fe

根据下列文章,请回答 21～25 题。

Text 1

In the 1920s demand for American farm products fell, as European countries began to recover from World War I and instituted austerity (紧缩) programs to reduce their imports. The result was a sharp drop in farm prices. This period was more disastrous for farmers than earlier times had been, because farmers were no longer self-sufficient. They were paying for machinery, seed, and fertilizer, and they were also buying consumer goods. The prices of the items farmers bought remained constant, while prices they received for their products fell. These developments were made worse by the Great Depression, which began in 1929 and extended throughout the 1939s.

In 1929, under President Herbert Hoover, the Federal Farm Board was organized. It established the principle of direct interference with supply and demand, and it represented the first national commitment to provide greater economic stability for farmers. President Hoover' s successor attached even more importance to this problem. One of the first measures proposed by President Franklin D． Roosevelt when he took office in 1933 was the Agricultural Adjustment Act, which was subsequently passed by Congress. This law gave the Secretary of Agriculture the power to reduce production through voluntary agreements with farmers who were paid to take their land out of use.A deliberate scarcity of farm, products was planned in an effort to raise prices. This law was declared unconstitutional by the Supreme Court on the grounds that general taxes were being collected to pay one special group of people.However, new laws were passed immediately that achieved the same result of resting soil and providing flood-control measures, but which were based on the principle of soil conservation. The Roosevelt Administration believed that rebuilding the nation' s soil was in the national interest and Was not simply a plan to help farmers at the expense of other citizens. Later the government guaranteed loans to farmers so that they could buy farm machinery, hybrid (杂交)grain, and fertilizers.

第 21 题 What brought about the decline in the demand for American farm products？

A．The impact of the Great Depression.

B．The shrinking of overseas markets.

C．The destruction caused by WWI.

D．The increased exports of European countries.

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第7题

What is the 'biggest city in the world？ That is, （21) city has the largest population？ Thi

What is the 'biggest city in the world？ That is, (21) city has the largest population？ This seems like (22) question to answer, but actually it isn't.

It's actually rather difficult to say which cities (23) the largest. There are two reasons for this difficulty. First of all, it isn't easy to determine a city's boundaries, that is, where a city ends. Nowadays, nearly all cities have a large (24) area around them. So when we talk about the population of a city, we often mean the population of the whole metropolitan area around the city. That means that it's difficult to determine what the population of a city is because it's difficult to define what a city is.

The second reason that it is difficult to 25 the population of different cities is this: it is almost impossible to get (26) about the population of all cities for the same year. For example, we might get an estimate of New York's population in 1979 and an (27) of Mexico City's population in 1981. So we real ly can't compare the numbers because the information is for (28) different years. And the population of cities changes rather quickly, especially in some cases. For example, the population of Jakarta, Indonesia, may increase by 5% each year, so the population figure will change rather quickly.

So we can say that these are our two (29) for comparing the populations of cities: one, it's difficult to determine the (30) of a city, and two, it is difficult to get accurate information.

21. A. what

B. which

C. where

D. how

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第8题

It is acknowledged that the modem musical show is America's most original and dynamic cont

ribution toward theater. In the last quarter of 20th century, America has produced large 【21】______ of musical plays that have been popular abroad 【22】______ at home. 【23】______ , it is very difficult to explain 【24】______ is new or 【25】______ American about them, for the 【26】______ are centuries old.

Perhaps the uniqueness of America's contribution to the 【27】______ can best be characterized through brief descriptions of several of the most important and best-known musicals. One of these is surely Oklahoma by Richard Rogers and Oscar Hamerstein. It burst 【28】______ popularity in 1943. Broadway audience and critics were 【29】______ by its 【30】______ , vitality and excitement. This "new" type of musical was 【31】______ as kind of 【32】______ theater in which the play, the music and lyrics, the dancing, and the scenic background were assembled not merely to provide entertainment and 【33】______ , but to 【34】______ in a single unifying whole to contribute to its unique feature. 【35】______ , it meant that the songs and dances should 【36】______ naturally out of the situations of the story and play an important part in carrying the action 【37】______ . In Oklahoma, an American folk-dance style. was organically combined with classical ballet and modem dance. It is fight to say that the musical was a brilliantly integrated performance by the talented dancers and singing actors.

Oklahoma also marked a new 【38】______ in the choice of story on which a musical is based. Writers and composers began to abandon the sentimentally picturesque or aristocratic setting 【39】______ more realistic stories in authentic social and cultural 【40】______ Oklahoma was based on a "folk" whose story dealt not only with young love but also with the opening of the American West.

【21】

A．number

B．amount

C．quantity

D．numbers

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第9题

In a telephone survey of more than 2,000 adults. 21% said they believed the sun revolved （

In a telephone survey of more than 2,000 adults. 21% said they believed the sun revolved (旋转) around the earth. An【1】7% did not know which revolved around【2】. I have no doubt that; 【3】all of these people were 【4】in school that the earth revolves a-round the sun;【5】may even have written it【6】a test. But they never【7】their incorrect mental models of planetary (行星的) 【8】because their every day observations didn't support【9】their teachers told thern: People see the sun moving【10】the sky as morning turns to night, and the earth seems stationary (静止的)【11】that is happening.

Students can learn the right answers【12】heart in class, and yet never combined them【13】their working models of the world. The objectively correct answer the professor accepts and the 【14】personal understanding of the world can【15】side by side, each unaffected by the other.

Outside of class, the student continues to use the【16】models because it has always worked well【17】that circumstance. Unless professors address【18】errors in students' personal models of the world, students are not【19】to replace them with the【20】one.

(1)

A．excessive

B．extra

C．additional

D．added

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第10题

LTC AUSTRALIA 618 823777 25 Apr. 1999 P. 02Dear Mr. Lin Thank you for your fax, which we received on 21 April. However, I have been away at a conference for a few days and I have only just had the (19) to read it. I apologize for the consequent delay in (20) to you. It appears that you were not completely (21) with the training videos that we sent you. However, there seems to be some confusion, and I would just like to (22) a couple of points. First of all, I would like to (23) what I said in my original letter: if you (24) the videos unusable we will be quite prepared to (25) all your money. However, it was not clear from your fax whether you had (26) all the videos, or just one or two. We have received favorable (27) about the videos from a number of our customers. In particular, the "Safety at Work" and First Aid "videos are extremely" (28) I would be grateful, therefore, if you could (29) that all ten videos are checked. Please (30) out the ones that you find most (31) or your needs, and return the (32) cassettes. I will then be able to (33) the amount payable to you.I look forward to hearing from you.Yours sincerely, (Signature )John Peters(Customer Services)

A.suitable

B.close

C.right

D.convenient

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