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[主观题]

Scramble egg是()。A.一面煎蛋B.两面煎蛋C.法式煎蛋D.炒蛋

Scramble egg是()。

A.一面煎蛋

B.两面煎蛋

C.法式煎蛋

D.炒蛋

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更多“Scramble egg是()。A.一面煎蛋B.两面煎蛋C.法式煎蛋D.炒蛋”相关的问题

第1题

Scramble, a public limited company, is a developer of online computer games.(a) At 30 Nove

Scramble, a public limited company, is a developer of online computer games.

(a) At 30 November 2011, 65% of Scramble’s total assets were mainly represented by internally developed intangible assets comprising the capitalised costs of the development and production of online computer games. These games generate all of Scramble’s revenue. The costs incurred in relation to maintaining the games at the same standard of performance are expensed to the statement of comprehensive income. The accounting policy note states that intangible assets are valued at historical cost. Scramble considers the games to have an indefinite useful life, which is reconsidered annually when the intangible assets are tested for impairment. Scramble determines value in use using the estimated future cash flows which include maintenance expenses, capital expenses incurred in developing different versions of the games and the expected increase in turnover resulting from the above mentioned cash outflows. Scramble does not conduct an analysis or investigation of differences between expected and actual cash flows. Tax effects were also taken into account. (7 marks)

(b) Scramble has two cash generating units (CGU) which hold 90% of the internally developed intangible assets. Scramble reported a consolidated net loss for the period and an impairment charge in respect of the two CGUs representing 63% of the consolidated profit before tax and 29% of the total costs in the period. The recoverable amount of the CGUs is defined, in this case, as value in use. Specific discount rates are not directly available from the market, and Scramble estimates the discount rates, using its weighted average cost of capital. In calculating the cost of debt as an input to the determination of the discount rate, Scramble used the risk-free rate adjusted by the company specific average credit spread of its outstanding debt, which had been raised two years previously. As Scramble did not have any need for additional financing and did not need to repay any of the existing loans before 2014, Scramble did not see any reason for using a different discount rate. Scramble did not disclose either the events and circumstances that led to the recognition of the impairment loss or the amount of the loss recognised in respect of each cash-generating unit. Scramble felt that the events and circumstances that led to the recognition of a loss in respect of the first CGU were common knowledge in the market and the events and the circumstances that led to the recognition loss of the second CGU were not needed to be disclosed. (7 marks)

(c) Scramble wished to diversify its operations and purchased a professional football club, Rashing. In Rashing’s financial statements for the year ended 30 November 2011, it was proposed to include significant intangible assets which related to acquired players’ registration rights comprising registration and agents’ fees. The agents’ fees were paid by the club to players’ agents either when a player is transferred to the club or when the contract of a player is extended. Scramble believes that the registration rights of the players are intangible assets but that the agents fees do not meet the criteria to be recognised as intangible assets as they are not directly attributable to the costs of players’ contracts. Additionally, Rashing has purchased the rights to 25% of the revenue from ticket sales generated by another football club, Santash, in a different league. Rashing does not sell these tickets nor has any discretion over the pricing of the tickets. Rashing wishes to show these rights as intangible assets in its financial statements. (9 marks)

Required:

Discuss the validity of the accounting treatments proposed by Scramble in its financial statements for the year ended 30 November 2011.

The mark allocation is shown against each of the three accounting treaments above. Professional marks will be awarded for clarity and expression of your discussion. (2 marks)

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第2题

Which is the correct order of the following? a. I forgot all about the incident. b. I went
into the store. c. A woman knocked off the egg cartons. d. I stood in front of the egg cartons. e. The manager reminded me of the incident. f. The manager didn't believe my explanation. g. I picked up the unbroken eggs.

A.b;d;g;c;a;f;e

B.b;d;c;g;f;e;a

C.b;c;d;g;e;f;a

D.b;d;c;g;f;a;e

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第3题

表达一个鸡蛋,egg前面要用an()
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第4题

egg的复数是eggs()
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第5题

划线部分读音相同:these egg()
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第6题

下列选项中表示 的 egg 的汉语意思的是()

A.鸡蛋

B.鸡肉

C.面包

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第7题

七月份重点推荐的便携式音响是哪个品牌进店必说()

A.OSE MINI 2

B.KEF MUO

C.KEF EGG

D.JBL CHARGE 3

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第8题

‘有一个鸡蛋’翻译()

A.There are an egg

B.There is an eggs

C.There is an egg

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第9题

选出下列各题不同类的一项()

A.dance

B.egg

C.sweets

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第10题

Eggs are my favorite food. I like them (21) , hard-boiled, scrambled, or poached. 1 eat eg

Eggs are my favorite food. I like them (21) , hard-boiled, scrambled, or poached. 1 eat eggs for (22) , lunch, and dinner. I eat eggs here, there, and everywhere!

Eggs taste great. You can eat them by (23) or as part of any meal. Eggs are (24) used as an ingredient in many prepared foods. Can you think of any foods that contain (25) ?

Eggs are really a perfect food. They are (26) in most of the nutrients we need to maintain good (27) . When a baby chicken develops (28) an egg, the egg (29) and yolk are the only foods they need.

Many people believe that eggs are (30) . They point out that eggs contain a very high amount of

cholesterol(胆固醇). Too (31) of one kind of cholesterol in our blood can cause he-art disease.

There is no evidence that eggs (32) the harmful cholesterol in our blood. When we eat foods that are

(33) in cholesterol, our bodies make (34) of it to balance, or adjust.

If you want to enjoy a tasty and healthy food, eat plenty of (35) .

21.

A. fried

B. cooked

C. eaten

D. decorated

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