Which of the following statements are correct in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets? (i) Provisions should be made for both constructive and legal obligations. (ii)Discounting may be used when estimating the amount of a provision. (iii)A restructuring provision must include the estimated costs of retraining or relocating continuing staff. (iv)A restructuring provision may only be made when a company has a detailed plan for the restructuring and has communicated to interested parties a firm intention to carry it out.
A、All four statements are correct
B、(i), (ii) and (iv) only
C、(i), (iii) and (iv) only
D、(ii) and (iii) only
第1题
A、Stock option is the compensation contract between employers and employees.
B、Any employee in a company should be given stock option.
C、Only some top-level employees are given stock option.
D、The purpose of stock option is to encourage employees work harder.
第2题
A、Under the non-load actions, such as temperature, etc., determinate structure will not generate internal forces, but indeterminate structure will generate internal forces.
B、Under the load, the internal forces of determinate and indeterminate structures are not related to EI of their members.
C、Force method and displacement method are two basic methods to analyze statically indeterminate structure. They cannot be used to analyze determinate structures.
D、The displacement of both determinate and indeterminate structures can be calculated using unit load method.
E、When the temperature changes, the displacement of a statically indeterminate structure is only generated by the redundant restraining forces.
第3题
A、Six of Jane Austen’s novels were published anonymously.
B、Jane Austen is an English novelist whose works are notable for their social observation and insights into the lives of women in the early 18th century.
C、Jane Austen wrote six novels during the Regency period.
D、In Austen’s time, married women had no rights over their property.
第4题
A、Light moves through a substance called the ether.
B、The speed of light depends on the inertial reference frame in which it is measured.
C、The laws of physics depend on the inertial reference frame in which they are used.
D、The laws of physics are the same in all inertial reference frames.
E、The speed of light is independent of the inertial reference frame in which it is measured.
第5题
A.A Western love marriage tends to miss some Japanese values.
B.Less attention is paid to the partner's qualification in arranged marriages.
C.Young Japanese would often calculate their partner's wealth.
D.A new arranged marriage is a repetition of the older type.
第6题
A.A Western love marriage tends to miss some Japanese values.
B.Less attention is paid to the partner's qualification in arranged marriages.
C.Young Japanese would often calculate their partner's wealth.
D.A new arranged marriage is a repetition of the older type.
第7题
A、A firm handshake is the norm in the U.S. and Germany.
B、In China bowing is a customary greeting behavior.
C、People in Finland typically hug each other when greeting.
D、The "bear hug" is a common form of greeting between males who are good friends in the Russian Federation.
第8题
A.Special tools are required for lapping or grinding
B.It is impossible to throttle flow with a butterfly valve
C.To close the valve, it is only necessary to turn the handle a quarter of a turn
D.The butterfly valve should never be used in a freshwater system
第9题
:A.Only statement II is correct
B.Only statements I and III are correct
C.Only statements II and IV are correct
D.Only statements I and IV are correct
E.Only statements II and III are correct.
第10题
I.Receipts of service revenue colleted in advance are included in gross income in the current year to the extent they included in revenue for financial accounting purposes.
II.Receipts of rents and interest collected in advance are included in gross income in the current year to the extent they are included in revenue for financial accounting purposes.
()
A、Only statement I is correct
B、Only statement II is correct
C、Both statements are correct
D、Neither statement is correct.
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