监理合同除具有委托合同的共同特点外，还具有（）A．委托人必须是具有国家批准的建设项目，落实投资

(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with in

the group financial statements and how the loan to Briars should be treated in the financial statements of

Briars for the year ended 31 May 2006. (9 marks)

(c) the deferred tax implications (with suitable calculations) for the company which arise from the recognition

of a remuneration expense for the directors’ share options. (7 marks)

_____we hadn't made any mistakes in the calculations!

A．But for

B．If only

C．Last

D．Without

You______ all those calculations! We have a computer to do all that sort of thing.

A．wouldn"t have done

B．mustn"t have done

C．needn"t have done

D．hadn"t done

_____we hadn't made any mistakes in the calculations!

A．But for

B．If only

C．Last

D．Without

You ______ all those calculations! We have a computer to do that sort of thing.

A) needn't have done B) must not have done

C) should not have done D) can not have done

You ______ all those calculations! We have a computer to do that sort of thing.

A．needn't have done

B．must not have done

C．shouldn't have done

D．can not have done

You ________ all those calculations! We have a computer to do that sort of thing.

A) needn’t have done

B) must not have done

C) shouldn’t have done

D) can not have clone