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[主观题]

After a 300 million yuan renovation project, Lidai Diwang Miao, or the Imperial Temple of

Emperors of Successive Dynasties, was reopened to the public last weekend. Originally constructed about 470 years ago, during the reign of Emperor Jiajing of the Ming Dynasty the temple was used by emperors of both the Ming and Qing to offer sacrifices to their ancestors. It underwent two periods of renovation in the Qing Dynasty, during the reigns of emperors Yongzheng and Qianlong. From 1929 until early 2000, it was part of Beijing No. 159 Middle School. The temple's Jingdechongsheng Hall contains stone tablets memorializing 188 Chinese emperors. The finzhuan bricks used to pave the floor, the same as those used in the Forbidden City, are finely textured and golden-yellow in color. According to Xi Wei, an official from the Xicheng District government present at the re-opening of the temple, finzhuan bricks were made in Yuyao, Suzhou, specially for imperial use. The renovation was done strictly according to that carded out at the orders of Emperor Qianlong, and only those sections of the temple too damaged to repair have been replaced.What does the verb form. of the word "renovation" mean in Para.1？A.Reform. B.Rearrange. C.Retreat. D.Restore.

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发布时间：2020-09-17

更多“After a 300 million yuan renovation project, Lidai Diwang Miao, or the Imperial Temple of”相关的问题

第1题

（b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a ca

(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,

as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a

public limited company, for $200 million but the sale agreement stated that Norman would continue to operate

and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business

reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses

as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the

net minimum profit paid to Conquest would not be less than $15 million. (4 marks)

Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the

customers to a $30 discount on a subsequent room booking within three months of their stay. Historical

experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end

of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The

income from room sales for the year is $300 million and Norman is unsure how to report the income from room

sales in the financial statements. (4 marks)

Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants

have been received from government bodies and relate to the size of the hotel which has been built by the grant

assistance. The intention of the grant income was to create jobs in areas where there was significant

unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less

than $500 million. (4 marks)

Appropriateness and quality of discussion (2 marks)

Required:

Discuss how the above income would be treated in the financial statements of Norman for the year ended

31 May 2008.

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第2题

（c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who w

(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only

shareholders, were offered an increased profit share in the enlarged business for a period of two years after the

date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will

be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at

30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

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第3题

At the start of the year, a division has non-current assets of $4 million and makes no add

itions or disposals during the year. Depreciation is charged at a rate of 10% per annum on all non-current assets held at the end of the year. Working capital is $0·5 million at the start of the year although this is expected to increase by 20% by the end of the year. The budgeted profit of the division after depreciation is $1·2m.

What is the expected ROI of the division for the year, based on average capital employed？

A.27·59%

B.26·37%

C.18·39%

D.31·58%

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第4题

Bob：I talked to Philip today and he said he’d be coming to the party． Shirley：Oh，so he can

（30me after all．You know，he always complains that__________.

A.he has no party to attend

B.he has a million things to do each day

C.he．has to stay up]ate at night

D.he has to go to all sort8 0f parties

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第5题

In a review of its provisions for the year ended 31 March 2015, Cumla’s assistant accounta

nt has suggested the following accounting treatments:

(i) Making a provision for a constructive obligation of $400,000; this being the sales value of goods expected to be returned by retail customers after the year end under the company’s advertised 30-day returns policy

(ii) Based on past experience, a $200,000 provision for unforeseen liabilities arising after the year end

(iii) The partial reversal (as a credit to the statement of profit or loss) of the accumulated depreciation provision on an item of plant because the estimate of its remaining useful life has been increased by three years

(iv) Providing $1 million for deferred tax at 25% relating to a $4 million revaluation of property during March 2015 even though Cumla has no intention of selling the property in the near future

Which of the above suggested treatments of provisions is/are permitted by IFRS？

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iv)

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第6题

Which of the following is NOT true according to the author？A.The renovation project cost 3

00 million yuan.B.The temple was once a part of Beijing No.159 Middle School.C.Those parts of the temple too destroyed to repair are still them.D.The temple was built about 470 years ago.

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第7题

改错：About half of the infant and maternal deaths in developing countries could

About half of the infant and maternal deaths in developing countries could

be avoided if women had used family planning methods to prevent high risk ____1____pregnancies, according to a report publishing recently by the Johns Hopking ____2____University.

The report indicates that 5.6 million infant deaths and 2,000,000 maternal

Deaths could be prevented this year if women chose to have theirs children ____3____within the safest years with adequate intervals among births and limited their ____4____families to moderate size.

This amounts to about half of the 9.8 million infant and 370.000 maternal

deaths in developing countries, excluded China, estimated for this year by ____5____the United Nation’s Children’s Fund and the US Centers for Disease Control respectably. China was excluded because very few births occur in the high ____6____risk categories.

The report says that evidences from around the world shows the risk of ____7____maternal or infant ill and death is the highest in four specific types of ____8_____pregnancy; pregnancies before the mother is 18 year old; those after the ____9____mother is 35 years old; pregnancies after four births; and those lesser than ____10____two years apart.

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第8题

（a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatmen

(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended.

Required:

Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events.

(5 marks)

(b) Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directors on 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention:

(i) On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory it

contained. The carrying amounts of the warehouse and the inventory were $10 million and $6 million

respectively. It appears that the company has not updated the value of its insurance cover and only expects

to be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have been

severely disrupted since the fire and it expects large trading losses for some time to come. (4 marks)

(ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March

2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earned

a commission of 15% of the selling price. (3 marks)

(iii) On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s

deferred tax liability by $650,000 as at 31 March 2009. (3 marks)

Required:

Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year

ended 31 March 2009.

Note: assume all items are material and are independent of each other. (10 marks as indicated)

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第9题

Johnson paid $1·2 million for a 30% investment in Treem’s equity shares on 1 August 2014.T

Johnson paid $1·2 million for a 30% investment in Treem’s equity shares on 1 August 2014.

Treem’s profit after tax for the year ended 31 March 2015 was $750,000. On 31 March 2015, Treem had $300,000 goods in its inventory which it had bought from Johnson in March 2015. These had been sold by Johnson at a mark-up on cost of 20%. Treem has not paid any dividends.

On the assumption that Treem is an associate of Johnson, what would be the carrying amount of the investment in Treem in the consolidated statement of financial position of Johnson as at 31 March 2015？

A.$1,335,000

B.$1,332,000

C.$1,300,000

D.$1,410,000

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第10题

Population tends to grow at an exponential（指数的)rate. This means that they progressively

Population tends to grow at an exponential(指数的)rate. This means that they progressively double. As an example of this type of growth rate, take one penny and double every day for one month. After the first week, you would have only 64 cents, but after the fourth week you would have over a million dollars.

This helps explain why the population has come on "all of a sudden". It took from the beginning of human life to the year 1830 for the population of the earth to reach one billion. That repents(缓慢进行)a time span of at least two million years. Then it took from 1830 to 1930 for world population to reach 2 billion. The next billion was added by 1960, only thirty years, and in 1975 world population reached 4 billion, which is another billion people in only fifteen years.

World population is increasing at a rate of 9000 per hour, 220000 per day, and 80 million per year. This is not only due to higher birth rate, but to lower death rate as well. The number of births has not declined at the same rate as the number of deaths.

Some countries, such as Columbia, Thailand, Morocco, Costa Rica, and the Philippines, are doubling their population about every twenty-one years, with a growth rate of 3.3% a year or more. The United States is doubling its population about very eighty-seven years, with a rate of 0.8% per year. Every time a population doubles, the country involved needs twice as much of everything, including hospitals, schools, resources, food and medicines to care for its people. It is easy to see that this is very difficult to achieve for the more rapidly growing countries.

This passage chiefly discusses______.

A．the growth of world population

B．one type of the exponential rate

C．the population problem of more rapidly growing countries

D．the possible ways of dealing with the rapid population growth

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