第2题
BZ Ness Ltd is an organisation with a strongly traditional outlook. It is structured and managed according to classical principles: specialisation, the scalar chain of command, unity of command and direction. Personnel tend to focus on their own distinct tasks, which are strictly defined and directed. Communication is vertical, rather than lateral. Discipline is much prized and enshrined in the rule book of the company. From the scenario, what sort of culture does BZ Ness Ltd have, using Harrison's classifications?
A、Role culture
B、Task culture
C、Existential culture
D、Power culture
第3题
A.Technological system is easily out of date
B.Employees may need additional training to know how to use
C.People should use face-to-face communication.
D.These communication tools cost a lot so that not all can affor
D.
第4题
A.They have no claim on compensation.
B.They will get some compensation up to a maximum of 60.50 pounds.
C.If they can produce the certificate of posting, they can have a compensation claim.
D.They can accuse the post office of it.
第5题
A.INTO
B.STARTING
C.PROMISING A.THE WHITE HOUSE IS【T1】______TO PAY ATTENTION
B.POURING FUMES【T2】______THE AIR
C.IS A【T3】______START JUST AS ON SMOKING, VOICE NOW COME FROM MANY QUARTERS INSISTING THAT THE SCIENCEABOUT GLOBAL WARMING IS INCOMPLETE; THAT IT"S OK TO KEEP【T4】______UNTIL WE KNOW FORSUR
E.THIS IS A DANGEROUS GAME:BY THE TIME 100 PERCENT OF THE EVIDENCE IS IN, IT MAY BE TOO LAT
E.WITH THE RISKS OBVIOUS AND GROWING, A PRUDENT PEOPLE WOULD TAKE OUT AN INSURANCE POLICY NOW. FORTUNATELY,【T5】______.BUT IT"S OBVIOUS THAT A MAJORITY OF THE PRESIDENT"S ADVISERS STILL DON"T TAKE GLOBAL WARMING SERIOUSLY.THEY CONTINUE TO PRESS FOR MORE RESEARCH, A CLASSIC OF "PARALYSIS BY ANALYSIS". TO SERVE AS RESPONSIBLE STEWARDS OF THE PLANET, WE MUST PRESS FORWARD ON DEEPER ATMOSPHERIC AND OCEANIC RESEARC
H.BUT RESEARCH ALONE IS INADEQUAT
E.IF THE ADMINISTRATION WON"T TAKE THE LEGISLATIVE INITIATIVE, CONGRESS SHOULD HELP TO BEGIN FASHIONING CONSERVATION MEASURES.A BILL BY DEMOCRATIC SENATOR ROBERT BYRD OF WEST VIRGINIA, WHICH WOULD OFFER FINANCIAL INCENTIVES FOR PRIVATE INDUSTRY,【T6】______.MANY SEE THAT THE COUNTRY IS GETTING READY TO BUILD LOTS OF NEW POWER PLANTS TO MEET OUR ENERGY NEEDS.IF WE ARE EVER GOING TO PROTECT THE ATMOSPHERE, IT IS CRUCIAL THAT THOSE NEW PLANTS BE ENVIRONMENTALLY SOUN
D.
第6题
A.INTO
B.STARTING
C.PROMISING A.THE WHITE HOUSE IS【T1】______TO PAY ATTENTION
B.POURING FUMES【T2】______THE AIR
C.IS A【T3】______START JUST AS ON SMOKING, VOICE NOW COME FROM MANY QUARTERS INSISTING THAT THE SCIENCEABOUT GLOBAL WARMING IS INCOMPLETE; THAT IT"S OK TO KEEP【T4】______UNTIL WE KNOW FORSUR
E.THIS IS A DANGEROUS GAME:BY THE TIME 100 PERCENT OF THE EVIDENCE IS IN, IT MAY BE TOO LAT
E.WITH THE RISKS OBVIOUS AND GROWING, A PRUDENT PEOPLE WOULD TAKE OUT AN INSURANCE POLICY NOW. FORTUNATELY,【T5】______.BUT IT"S OBVIOUS THAT A MAJORITY OF THE PRESIDENT"S ADVISERS STILL DON"T TAKE GLOBAL WARMING SERIOUSLY.THEY CONTINUE TO PRESS FOR MORE RESEARCH, A CLASSIC OF "PARALYSIS BY ANALYSIS". TO SERVE AS RESPONSIBLE STEWARDS OF THE PLANET, WE MUST PRESS FORWARD ON DEEPER ATMOSPHERIC AND OCEANIC RESEARC
H.BUT RESEARCH ALONE IS INADEQUAT
E.IF THE ADMINISTRATION WON"T TAKE THE LEGISLATIVE INITIATIVE, CONGRESS SHOULD HELP TO BEGIN FASHIONING CONSERVATION MEASURES.A BILL BY DEMOCRATIC SENATOR ROBERT BYRD OF WEST VIRGINIA, WHICH WOULD OFFER FINANCIAL INCENTIVES FOR PRIVATE INDUSTRY,【T6】______.MANY SEE THAT THE COUNTRY IS GETTING READY TO BUILD LOTS OF NEW POWER PLANTS TO MEET OUR ENERGY NEEDS.IF WE ARE EVER GOING TO PROTECT THE ATMOSPHERE, IT IS CRUCIAL THAT THOSE NEW PLANTS BE ENVIRONMENTALLY SOUN
D.
第7题
A、Surgeon
B、Surgeon’s assistant
C、Theater nurse
D、Anesthesiologist
第8题
Kayte accounted for the investment in Ceemone as an asset acquisition. The consideration paid and related transaction costs were recognised as the acquisition price of the vessels. Kayte argued that the vessels were only passive investments and that Ceemone did not own a business consisting of processes, since all activities regarding commercial and technical management were outsourced to the management company. As a result, the acquisition was accounted for as if the vessels were acquired on a stand-alone basis.
Additionally, Kayte had borrowed heavily to purchase some vessels and was struggling to meet its debt obligations. Kayte had sold some of these vessels but in some cases, the bank did not wish Kayte to sell the vessel. In these cases, the vessel was transferred to a new entity, in which the bank retained a variable interest based upon the level of the indebtedness. Kayte’s directors felt that the entity was a subsidiary of the bank and are uncertain as to whether they have complied with the requirements of IFRS 3 Business Combinations and IFRS 10 Consolidated Financial Statements as regards the above transactions. (12 marks)
(b) Kayte’s vessels constitute a material part of its total assets. The economic life of the vessels is estimated to be 30 years, but the useful life of some of the vessels is only 10 years because Kayte’s policy is to sell these vessels when they are 10 years old. Kayte estimated the residual value of these vessels at sale to be half of acquisition cost and this value was assumed to be constant during their useful life. Kayte argued that the estimates of residual value used were conservative in view of an immature market with a high degree of uncertainty and presented documentation which indicated some vessels were being sold for a price considerably above carrying value. Broker valuations of the residual value were considerably higher than those used by Kayte. Kayte argued against broker valuations on the grounds that it would result in greater volatility in reporting.
Kayte keeps some of the vessels for the whole 30 years and these vessels are required to undergo an engine overhaul in dry dock every 10 years to restore their service potential, hence the reason why some of the vessels are sold. The residual value of the vessels kept for 30 years is based upon the steel value of the vessel at the end of its economic life. At the time of purchase, the service potential which will be required to be restored by the engine overhaul is measured based on the cost as if it had been performed at the time of the purchase of the vessel. In the current period, one of the vessels had to have its engine totally replaced after only eight years. Normally, engines last for the 30-year economic life if overhauled every 10 years. Additionally, one type of vessel was having its funnels replaced after 15 years but the funnels had not been depreciated separately. (11 marks)
Required:
Discuss the accounting treatment of the above transactions in the financial statements of Kayte.
Note: The mark allocation is shown against each of the elements above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
第9题
序号 专业术语 序号 专业术语 A Adheres junction M epithelial tissue B Adhesion belt N homophilic C Anchoring junction O Immunoglobulin (lg) superfamily D Cadherin P integrin E Cadherin superfamily Q nonclassical cadherin F Cell-cell adhesion R integrin G Channel-forming junction S nonclassical cadherin H Classical cadherin T occluding junction I Connective tissue U PDZ domain J Desmosome junction V scaffold protein K Epithelia W selectin L signal-relaying junction X transmembrane adhesion protein Match each definition below with its term from the list above 1. member of a family of cell-surface carbohydrate-binding proteins that mediate transient, Ca2+-dependent cell-cell adhesion in the bloodstream, for example, between white blood cells and the endothelium of the blood vessel wall. 2. Like-to-like protein interactions in which a molecule on one cell binds to an identical, or closely related, molecule on an adjacent cell. 3. Type of anchoring junction, usually formed between two epithelial cells, characterized by dense plaques of protein into which intermediate filaments in the two adjoining cell insert. 4. Member of a large family of transmembrane proteins involved in the adhesion of cells to the extracellular matrix and to each other. 5. Anchoring junction that connects actin filaments in one cell to those in the next cell. 6. A member of a family of proteins that mediate Ca2+-dependent cell-cell adhesion in animal tissues. 7. Beltlike anchoring junction that encircles the apical end of an epithelia cell and attaches it to the adjoining cell.
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