El IPC sirve para medir la evolución de los precios de todos los bienes y servicios de consumo de los hogares de un país.（）

(a) An important aspect of the International Accounting Standards Board’s Framework for the preparation and presentation of fi nancial statements is that transactions should be recorded on the basis of their substance over their form.

Required:

Explain why it is important that fi nancial statements should refl ect the substance of the underlying transactions and describe the features that may indicate that the substance of a transaction may be different from its legal form. (5 marks)

(b) Wardle’s activities include the production of maturing products which take a long time before they are ready to retail. Details of one such product are that on 1 April 2009 it had a cost of $5 million and a fair value of $7 million. The product would not be ready for retail sale until 31 March 2012.

On 1 April 2009 Wardle entered into an agreement to sell the product to Easyfi nance for $6 million. The agreement gave Wardle the right to repurchase the product at any time up to 31 March 2012 at a fi xed price of $7,986,000, at which date Wardle expected the product to retail for $10 million. The compound interest Wardle would have to pay on a three-year loan of $6 million would be:

This interest is equivalent to the return required by Easyfi nance.

Required:

Assuming the above fi gures prove to be accurate, prepare extracts from the income statement of Wardle for the three years to 31 March 2012 in respect of the above transaction:

(i) Refl ecting the legal form. of the transaction;

(ii) Refl ecting the substance of the transaction.

Note: statement of fi nancial position extracts are NOT required.

The following mark allocation is provided as guidance for this requirement:

(i) 2 marks

(ii) 3 marks (5 marks)

(c) Comment on the effect the two treatments have on the income statements and the statements of fi nancial position and how this may affect an assessment of Wardle’s performance. (5 marks)

听力原文： Malls are popular places for Americans to go. Some people spend so much time at malls that they are called "mall rats". Mall rats shop until they drop in the hundreds of stores under one roof.

People like malls for many reasons. They feel safe because malls have police stations of private security guards. Parking is usually free, and the weather inside is always fine. The newest malls have beautiful rest areas with waterfalls and large green trees.

The largest mall in the United States is the Mall of America in Minnesota. It covers 4.2 million square feet. It has 350 stores, eight night clubs, and a seven-acre park! There are parking spaces for 2,750 cars. About 750,000 people shop there every week.

The first indoor mall in the United States was built in 1965 in Edina, Minnesota. People like doing all their shopping in one place. More malls were built around the country. Now, malls are like town centers where people come to do many things, they shop, of course, they also eat in food courts that have food from all over the world. They see movies at theatres. Some people even get their daily exercise by doing the new sport of "mall walking". Others go to malls to meet friends.

In some malls, people can see a doctor or a dentist and even attend church. In other words, people can do just about everything in malls. Now residents can actually live in their favorite shopping center.

(33)

A．One spends so much time at malls.

B．One steals at malls.

C．One sees dentists at malls.

D．One eats a lot at malls.

The purposes for several users to share a mainframe are ______.

  A．to divide the cost of the equipment among them

  B．to utilize the equipment to the maximum extent

  C．to produce fewer PCs

  D．both A and B

下面关于ROMBIOS的叙述中，错误的是（ ）

A．ROMBIOS是固化在PC主板上CMOSRAM中的一组程序

B．ROMBIOS中的POST(加电自检)程序在系统加电后自动运行

C．在POST过程中按下某一热键可以启动ROMBIOS中的CMOSSETUP程序

D．系统自举装入程序是ROMBIOS的一个组成部分

A research study reports that a particular educational program has improved the prospects for success in later schooling for those children aged three to five who were subjects of the study. It follows, then, that introducing similar programs for all children aged three to five will improve their chances for success in later schooling. Which of the following, if true, would most weaken the argument above?

A．The parents of preschool children in the United States are attracted to educational fads and do not have a clear idea of what sorts of early education programs might benefit their children.

B．The cognitive abilities of children are constantly changing between ages three and five.

C．The researchers unwittingly included a substantial number of children who had been previously exposed to another educational enrichment program.

D．Many parents erroneously presume that early formal instruction takes up time that children could better spend exploring their worlds independently.

E．It would require extraordinary public expense to establish such educational enrichment programs on a national basis.

下面关于ROMBIOS的叙述中，错误的是（ ）

A．ROMBIOS是固化在PC主板上CMOSRAM中的一组程序

B．ROMBIOS中的POST(加电自检)程序在系统加电后自动运行

C．在POST过程中按下某一热键可以启动ROMBIOS中的CMOSSETUP程序

D．系统自举装入程序是ROMBIOS的一个组成部分