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(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements ofAmbush for the year ended 30 November 2005. (4 marks)
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(ii) Analyse the effect of delaying the sale of the business of the Stiletto Partnership to Razor Ltd until30 April 2007 on Clint’s income tax and national insurance position.You are not required to prepare detailed calculations of his income tax or national insurance liabilities.(4 marks)
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(b) Describe the audit work to be performed in respect of the carrying amount of the following items in thebalance sheet of GVF as at 30 September 2005:(i) goat herd; (4 marks)
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(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.(4 marks)
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Inthedatamodelyoucreatedthisquery:SELECTID_no,description,price,quantity,manufacturer_IDFROMinventoryNextyouclickanddragthemanufacturer_IDcolumnoutofandabovethedefaultgroup.YouneededtosortthechildgroupbyID_number.Howcouldyouaccomplishthistask?()A.Addanorderbyclausetothequery.B.InthedatamodeldoubleclicktheID_numbercolumnandalterthebreakorder.C.InthelayoutmodeldoubleclicktheID_numberfiledandlatertheprintdirection.D.Defaultthelayout,chooseamaster/detailreportstyleandselectID_numberasthebreakorder.
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找出"作者"库表中没有出现在"获奖名单"库表中的所有作者信息的SQL语句,(提示:使用NOT IN,NOT EXISTS,以及外部连接(+)三种方法),并说明那种方法是不优化的出版社: 出版社代码 char(2),出版社名称 varchar2(32)图书: 图书编号 char(8),图书名称 varchar2(128),出版社代码 char(2),作者代号char(4),图书简介 varchar2(128)作者: 作者代号 char(4),作者名称 varchar2(10),性别 char(1),年龄 number(3),文学方向 varchar2(64)获奖名单: 获奖日期 date,获奖人员 char(4)
考题
以下程序的输出结果是()number = 6 while number > 0: number -= 3 print(number, end = ' ')A.6 3 0B.6 3C.3 0D.3 0 -3
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23、假定 number=4,下面哪个语句不会出错?A.print(format(number, "2d"), format(number ** 1.5, "4d"))B.print(format(number, "2d"), format(number ** 1.5, "4.2d"))C.print(format(number, "2d"), format(number ** 1.5, "4.2f"))D.print(format(number, "2f"), format(number ** 1.5, "4.2d"))
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5、以下程序的输出结果是() number = 6 while number > 0: number -= 3 print(number, end = ' ')A.6 3 0B.6 3C.3 0D.3 0 -3