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(d) Wader has decided to close one of its overseas branches. A board meeting was held on 30 April 2007 when a
detailed formal plan was presented to the board. The plan was formalised and accepted at that meeting. Letters
were sent out to customers, suppliers and workers on 15 May 2007 and meetings were held prior to the year
end to determine the issues involved in the closure. The plan is to be implemented in June 2007. The company
wish to provide $8 million for the restructuring but are unsure as to whether this is permissible. Additionally there
was an issue raised at one of the meetings. The operations of the branch are to be moved to another country
from June 2007 but the operating lease on the present buildings of the branch is non-cancellable and runs for
another two years, until 31 May 2009. The annual rent of the buildings is $150,000 payable in arrears on
31 May and the lessor has offered to take a single payment of $270,000 on 31 May 2008 to settle the
outstanding amount owing and terminate the lease on that date. Wader has additionally obtained permission to
sublet the building at a rental of $100,000 per year, payable in advance on 1 June. The company needs advice
on how to treat the above under IAS37 ‘Provisions, Contingent Liabilities and Contingent Assets’. (7 marks)
Required:
Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May
2007.
Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations where
necessary.
参考答案
更多 “ (d) Wader has decided to close one of its overseas branches. A board meeting was held on 30 April 2007 when adetailed formal plan was presented to the board. The plan was formalised and accepted at that meeting. Letterswere sent out to customers, suppliers and workers on 15 May 2007 and meetings were held prior to the yearend to determine the issues involved in the closure. The plan is to be implemented in June 2007. The companywish to provide $8 million for the restructuring but are unsure as to whether this is permissible. Additionally therewas an issue raised at one of the meetings. The operations of the branch are to be moved to another countryfrom June 2007 but the operating lease on the present buildings of the branch is non-cancellable and runs foranother two years, until 31 May 2009. The annual rent of the buildings is $150,000 payable in arrears on31 May and the lessor has offered to take a single payment of $270,000 on 31 May 2008 to settle theoutstanding amount owing and terminate the lease on that date. Wader has additionally obtained permission tosublet the building at a rental of $100,000 per year, payable in advance on 1 June. The company needs adviceon how to treat the above under IAS37 ‘Provisions, Contingent Liabilities and Contingent Assets’. (7 marks)Required:Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May2007.Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations wherenecessary. ” 相关考题
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Which three statements are true about adaptive SQL plan management?()
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As a consequence Cate considered that its decision not to subscribe to the issue of new shares was equivalent to a decision to disinvest in Date. Cate argued that the decision not to invest clearly showed its new intention not to recover the investment in Date principally through continuing use of the asset and was considering selling the investment. Due to the fact that Date is a separate line of business (with separate cash fl ows, management and customers), Cate considered that the results of Date for the period to 31 May 2010 should be presented based on principles provided by IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. (8 marks)(d) In its 2010 fi nancial statements, Cate disclosed the existence of a voluntary fund established in order to provide a post-retirement benefi t plan (Plan) to employees. Cate considers its contributions to the Plan to be voluntary, and has not recorded any related liability in its consolidated fi nancial statements. 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The termination clauses of the contract establish that Cate must immediately purchase lifetime annuities from an insurance company for all the retired employees who are already receiving benefi t when the termination of the contribution is communicated. (5 marks)Required:Discuss whether the accounting treatments proposed by the company are acceptable under International Financial Reporting Standards.Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)The mark allocation is shown against each of the four parts above.
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The schedule management plan is a component of the project management plan The schedule management plan may be formal or informal, highly detailed or broadly framed, based upon the（）of the project, and includes appropriate control thresholds.A.goalsB.valuesC.needsD.Level
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_______ the new plan can be carried out will be discussed at the meeting tomorrow. A. Which B. What C. That D. Whether
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Building a house costs quite a lot of money. Suppose you plan to build a house. Your first step will be to find a right piece of land. Your choice will depend on many different things. You will probably try to find a sunny place, with pleasant surroundings near shops and bus stops, not too far from your friends and the place where you work.
Next you will find a good builder, and together with the builder you will work out a plan. The builder will draw the plan. It will show the number of rooms, their position and size, and other parts, which must be noticed, such as windows, doors, and electric outlets. The builder will work out how much money is needed to build your house. He will work out the cost of the wood, bricks, the glass, and everything else that must be used in building the house. Later on, when he starts to build, this estimate must be corrected and revised. His estimate is based on existing prices, but prices of such things may change, and many other things may happen between the time when he makes the estimate and the time when he builds the house.
When the builder gives his estimate, you may wish to change your plan. (You may also wish to change your builder, if his estimate is too high! ) You may find that the house you wanted at first costs too much, or that you can spend a little more and add something to your plan. The builder's estimate depends on the plan, but the final plan depends on the builder's estimate.
What is the relationship between the estimate and the plan?A.The plan depends on the estimate
B.The estimate depends on the plan
C.The plan has nothing to do with the estimate
D.The estimate and the plan depend on each other
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An Information Technology （IT） staff has many calls from users who are unable to print or who lose print jobs. After investigation， the IT staff has determined that the print spooler is stopping sporadically. Which of the following actions in IBM Director would best resolve the issue？（）A、Create an Event Action Plan to monitor the NT Event Log for Print Spooler errors.Set a task to restart the print spooler when stopped.Apply this plan to print servers.B、Using Event Management， create an Event Action Plan with a print spooler filter and set a task to restart the print spooler when stopped. Apply this plan to print servers.C、Using Resource Manager， create a threshold to monitor the print spooler queue.Create an Event Action Plan with a print spooler filter and set a task to restart the print spooler when the queue gets above 10 jobs.Apply this plan to print servers.D、Using Process Management， create a threshold to monitor to set an error condition when the print spooler has stopped.Create an Event Action Plan using this filter and create a task to restart the print spooler when stopped. Apply plan to print servers.
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You are planning a new VLAN-based network solution. What is one item you should consider when creating your implementation plan as it concerns VLANs？（）A、generic router and switch configuration parametersB、end-to-end test plan after all components have been installed and configuredC、administrator assignmentsD、rollback plan
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Which three statements are true about adaptive SQL plan management?（）A、It automatically performs verification or evolves non-accepted plans, in COMPREHENSIVE mode when they perform better than existing accepted plans.B、The optimizer always uses the fixed plan, if the fixed plan exists in the plan baseline.C、It adds new, bettor plans automatically as fixed plans to the baseline.D、The non-accepted plans are automatically accepted and become usable by the optimizer if they perform better than the existing accepted plans.E、The non-accepted plans in a SQL plan baseline are automatically evolved, in COMPREHENSIVE mode, during the nightly maintenance window and a persistent verification report is generated.
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Which statement describes the effect of the execution of the above PL/SQL block?（）A、The plan baselines are verified with the SQL profiles.B、All fixed plan baselines are converted into nonfixed plan baselines.C、All the nonaccepted SQL profiles are accepted into the plan baseline.D、The nonaccepted plans in the SQL Management Base are verified with the existing plan baselines.
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You are peer reviewing a fellow DBAs backup plan for his NOARCHIVELOG mode database， as shown here： Put the tablespaces in backup mode. Back up the datafiles for all tablespaces. Take the tablespaces out of backup mode. Back up all archived redo logs. Your colleague asks for you to comment on his plan. Which response would be correct？（）A、 The plan will work as is.B、 The plan needs to be modified to allow for an archive-log switch after step 3.C、 The plan needs to be modified so that a backup of the archived redo logs occurs before step 1.D、 The plan needs to be adjusted to shut down the database after step 1 and to restart the database after step 2.E、 The plan cannot work as presented.
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The OPTIMIZER_USE_PLAN_BASELINES parameter is set to TRUE. The optimizer generates a plan for a SQL statement but does not find a matching plan in the SQL plan baseline. Which two operations are performed by the optimizer in this scenario?（）A、The optimizer adds the new plan to the plan history.B、The optimizer selects the new plan for the execution of the SQL statement.C、The optimizer adds the new plan to the SQL plan baseline as an accepted plan.D、The optimizer adds the new plan to the SQL plan baseline but not in the ENABLED state.E、The optimizer costs each of the accepted plans in the SQL plan baseline and picks the one with the lowest cost.
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多选题The OPTIMIZER_USE_PLAN_BASELINES parameter is set to TRUE. The optimizer generates a plan for a SQL statement but does not find a matching plan in the SQL plan baseline. Which two operations are performed by the optimizer in this scenario?（）AThe optimizer adds the new plan to the plan history.BThe optimizer selects the new plan for the execution of the SQL statement.CThe optimizer adds the new plan to the SQL plan baseline as an accepted plan.DThe optimizer adds the new plan to the SQL plan baseline but not in the ENABLED state.EThe optimizer costs each of the accepted plans in the SQL plan baseline and picks the one with the lowest cost.
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问答题New York has the Statue of Liberty, Paris has its Eiffel Tower and Copenhagen has this pretty, charming maiden who stars dreamily out across the water, just as her Danish countrymen have done for thousands of years. The Little Mermaid is just small enough and close enough to the water to be an excellent symbol of Copenhagen and Denmark. The sculpture stands 165 centimeters tall and weighs 175 kilograms. The original one, cast in bronze, was presented to the City of Copenhagen on August 23, 1913 by Carl Jacobsen.
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单选题Americans fully realized what Edison’s inventions meant when they _____.A
heard of his deathB
heard of the plan to honor himC
first used electric powerD
tried to carry out the plan
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多选题Which three statements are true about adaptive SQL plan management?（）AIt automatically performs verification or evolves non-accepted plans, in COMPREHENSIVE mode when they perform better than existing accepted plans.BThe optimizer always uses the fixed plan, if the fixed plan exists in the plan baseline.CIt adds new, bettor plans automatically as fixed plans to the baseline.DThe non-accepted plans are automatically accepted and become usable by the optimizer if they perform better than the existing accepted plans.EThe non-accepted plans in a SQL plan baseline are automatically evolved, in COMPREHENSIVE mode, during the nightly maintenance window and a persistent verification report is generated.
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单选题Which design phase service component consists of developing a detailed， site-specific plan for implementing a new technology system or solution？ Select exactly 1 answer（s） from the following：（）。A
Detailed Design DevelopmentB
Systems Acceptance Test Plan DevelopmentC
Staging PlanD
Implementation Plan DevelopmentE
Project Kick-off
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单选题In order to increase revenues, a cellphone company has decided to change its fee structure. Instead of charging a flat rate of $20 per month and $0.05 for every minute over 200 minutes, the company will now charge $50 per month for unlimited usage. Which of the following is a consideration that, if true, suggests that the new plan will not actually increase the company’s revenues?A
A rival company, which charges no start-up fee, offers an unlimited calling plan for $40 per month.B
Two-thirds of the company’s customers use less than 500 minutes per month.C
Studies have shown that customers using unlimited calling plans will increase their monthly usage of minutes by over 50 percent.D
One-fifth of the company’s customers use in excess of 1,000 minutes per month.E
In recent months the company has received several complaints of insufficient signal strength and poor customer service.
考题
单选题An Information Technology （IT） staff has many calls from users who are unable to print or who lose print jobs. After investigation， the IT staff has determined that the print spooler is stopping sporadically. Which of the following actions in IBM Director would best resolve the issue？（）A
Create an Event Action Plan to monitor the NT Event Log for Print Spooler errors.Set a task to restart the print spooler when stopped.Apply this plan to print servers.B
Using Event Management， create an Event Action Plan with a print spooler filter and set a task to restart the print spooler when stopped. Apply this plan to print servers.C
Using Resource Manager， create a threshold to monitor the print spooler queue.Create an Event Action Plan with a print spooler filter and set a task to restart the print spooler when the queue gets above 10 jobs.Apply this plan to print servers.D
Using Process Management， create a threshold to monitor to set an error condition when the print spooler has stopped.Create an Event Action Plan using this filter and create a task to restart the print spooler when stopped. Apply plan to print servers.
考题
填空题The proposal about the annual sales (discuss) ____ at the next board meeting.
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