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Bill Gates(11) on October 28,1955． He grew up in Seattle ,Washington．He was a very(12 ) boy．His favorite subjects at school were science and maths．( 13) he was 13 years old ,Bill started to play with computers． At that time ,computers (14) very large machines．
Once he was very interested (15) a very old computer． He and some of his friends (16).lots of time doing unusual things with it． In the end ,they worked out a software program(软件程序：) with the old machine． Bill (17) it for $ 4,200 when he was only 17．
In 1973,Bill (18) Harvard University．in his third year ,he left Harvard to work for a company(公司) called Microsoft． Bill began his company in 1975 (19 ) his friend Paul Allen． They thought the computer would come into every office and every home soon． So they began developing the software for personal computers． They improved(改进) the software to (20) it easier for people to use computer,．
( )11．
A．is born
B． was born
C． did born
D． born
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更多 “ Bill Gates(11) on October 28,1955． He grew up in Seattle ,Washington．He was a very(12 ) boy．His favorite subjects at school were science and maths．( 13) he was 13 years old ,Bill started to play with computers． At that time ,computers (14) very large machines．Once he was very interested (15) a very old computer． He and some of his friends (16).lots of time doing unusual things with it． In the end ,they worked out a software program(软件程序：) with the old machine． Bill (17) it for $ 4,200 when he was only 17．In 1973,Bill (18) Harvard University．in his third year ,he left Harvard to work for a company(公司) called Microsoft． Bill began his company in 1975 (19 ) his friend Paul Allen． They thought the computer would come into every office and every home soon． So they began developing the software for personal computers． They improved(改进) the software to (20) it easier for people to use computer,．( )11．A．is bornB． was bornC． did bornD． born ” 相关考题
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Additionally the directors wish to know how the provision for deferred taxation would be calculated in the followingsituations under IAS12 ‘Income Taxes’:(i) On 1 November 2003, the company had granted ten million share options worth $40 million subject to a twoyear vesting period. Local tax law allows a tax deduction at the exercise date of the intrinsic value of the options.The intrinsic value of the ten million share options at 31 October 2004 was $16 million and at 31 October 2005was $46 million. The increase in the share price in the year to 31 October 2005 could not be foreseen at31 October 2004. The options were exercised at 31 October 2005. The directors are unsure how to accountfor deferred taxation on this transaction for the years ended 31 October 2004 and 31 October 2005.(ii) Panel is leasing plant under a finance lease over a five year period. The asset was recorded at the present valueof the minimum lease payments of $12 million at the inception of the lease which was 1 November 2004. Theasset is depreciated on a straight line basis over the five years and has no residual value. The annual leasepayments are $3 million payable in arrears on 31 October and the effective interest rate is 8% per annum. Thedirectors have not leased an asset under a finance lease before and are unsure as to its treatment for deferredtaxation. The company can claim a tax deduction for the annual rental payment as the finance lease does notqualify for tax relief.(iii) A wholly owned overseas subsidiary, Pins, a limited liability company, sold goods costing $7 million to Panel on1 September 2005, and these goods had not been sold by Panel before the year end. Panel had paid $9 millionfor these goods. The directors do not understand how this transaction should be dealt with in the financialstatements of the subsidiary and the group for taxation purposes. Pins pays tax locally at 30%.(iv) Nails, a limited liability company, is a wholly owned subsidiary of Panel, and is a cash generating unit in its ownright. The value of the property, plant and equipment of Nails at 31 October 2005 was $6 million and purchasedgoodwill was $1 million before any impairment loss. The company had no other assets or liabilities. Animpairment loss of $1·8 million had occurred at 31 October 2005. The tax base of the property, plant andequipment of Nails was $4 million as at 31 October 2005. The directors wish to know how the impairment losswill affect the deferred tax provision for the year. Impairment losses are not an allowable expense for taxationpurposes.Assume a tax rate of 30%.Required:(b) Discuss, with suitable computations, how the situations (i) to (iv) above will impact on the accounting fordeferred tax under IAS12 ‘Income Taxes’ in the group financial statements of Panel. (16 marks)(The situations in (i) to (iv) above carry equal marks)
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4 Ryder, a public limited company, is reviewing certain events which have occurred since its year end of 31 October2005. The financial statements were authorised on 12 December 2005. The following events are relevant to thefinancial statements for the year ended 31 October 2005:(i) Ryder has a good record of ordinary dividend payments and has adopted a recent strategy of increasing itsdividend per share annually. For the last three years the dividend per share has increased by 5% per annum.On 20 November 2005, the board of directors proposed a dividend of 10c per share for the year ended31 October 2005. The shareholders are expected to approve it at a meeting on 10 January 2006, and adividend amount of $20 million will be paid on 20 February 2006 having been provided for in the financialstatements at 31 October 2005. The directors feel that a provision should be made because a ‘valid expectation’has been created through the company’s dividend record. (3 marks)(ii) Ryder disposed of a wholly owned subsidiary, Krup, a public limited company, on 10 December 2005 and madea loss of $9 million on the transaction in the group financial statements. As at 31 October 2005, Ryder had nointention of selling the subsidiary which was material to the group. The directors of Ryder have stated that therewere no significant events which have occurred since 31 October 2005 which could have resulted in a reductionin the value of Krup. The carrying value of the net assets and purchased goodwill of Krup at 31 October 2005were $20 million and $12 million respectively. Krup had made a loss of $2 million in the period 1 November2005 to 10 December 2005. (5 marks)(iii) Ryder acquired a wholly owned subsidiary, Metalic, a public limited company, on 21 January 2004. Theconsideration payable in respect of the acquisition of Metalic was 2 million ordinary shares of $1 of Ryder plusa further 300,000 ordinary shares if the profit of Metalic exceeded $6 million for the year ended 31 October2005. The profit for the year of Metalic was $7 million and the ordinary shares were issued on 12 November2005. The annual profits of Metalic had averaged $7 million over the last few years and, therefore, Ryder hadincluded an estimate of the contingent consideration in the cost of the acquisition at 21 January 2004. The fairvalue used for the ordinary shares of Ryder at this date including the contingent consideration was $10 per share.The fair value of the ordinary shares on 12 November 2005 was $11 per share. Ryder also made a one for fourbonus issue on 13 November 2005 which was applicable to the contingent shares issued. The directors areunsure of the impact of the above on earnings per share and the accounting for the acquisition. (7 marks)(iv) The company acquired a property on 1 November 2004 which it intended to sell. The property was obtainedas a result of a default on a loan agreement by a third party and was valued at $20 million on that date foraccounting purposes which exactly offset the defaulted loan. The property is in a state of disrepair and Ryderintends to complete the repairs before it sells the property. The repairs were completed on 30 November 2005.The property was sold after costs for $27 million on 9 December 2005. The property was classified as ‘held forsale’ at the year end under IFRS5 ‘Non-current Assets Held for Sale and Discontinued Operations’ but shown atthe net sale proceeds of $27 million. Property is depreciated at 5% per annum on the straight-line basis and nodepreciation has been charged in the year. (5 marks)(v) The company granted share appreciation rights (SARs) to its employees on 1 November 2003 based on tenmillion shares. The SARs provide employees at the date the rights are exercised with the right to receive cashequal to the appreciation in the company’s share price since the grant date. The rights vested on 31 October2005 and payment was made on schedule on 1 December 2005. The fair value of the SARs per share at31 October 2004 was $6, at 31 October 2005 was $8 and at 1 December 2005 was $9. The company hasrecognised a liability for the SARs as at 31 October 2004 based upon IFRS2 ‘Share-based Payment’ but theliability was stated at the same amount at 31 October 2005. (5 marks)Required:Discuss the accounting treatment of the above events in the financial statements of the Ryder Group for the yearended 31 October 2005, taking into account the implications of events occurring after the balance sheet date.(The mark allocations are set out after each paragraph above.)(25 marks)
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下面格式正确的E-mail是()a.bill_gates.microsoftb.boozhang.sdbc.yongli.inprise.comd.bill_clinton.whitehouse.gov
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The Whites live in a small village． They have (11) small farm and they work there every day．They have a son， John． He is (12) ．He lives with them，(13) he doesn’t like to work in the village． He (14) to work in a city． He can (15) the gui-tar， and he can play it (16) ．Then he gets a job ( 17) a city．He (18)an art club．John likes his new work (19) ．He is very(20) ．( )11．A．aB．anC．theD．/
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Ada: How's the young man?Bill:______A、He's twenty.B、He's a doctor.C、He's much better.D、He's Dick.
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Youaredesigningtheplacementofoperationsmasterrolesinthenewenvironment.InwhichlocationorlocationsshouldaPDCemulatorbedesignated?()
A.AtlantaB.ChicagoC.DallasD.Seattle
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Tod likes sports． He (11) basketball every afternoon． He has a brother． (12) name is Tom． Tom (13) playing sports， but he likes sports shows(节目)． He (14) TV every evening． Tod and Tom like French fries， and they often eat (15)．But French fries are (16) healthy．(17) boys and girls like ice cream， but they don’t like (18) ，(19) do they like? They like fruits．Tod likes apples and Tom likes (20)．( )11．A．playB．playsC．is play
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By investing wisely she accumulated a lot of books.A:increased
B:spread
C:collected
D:grew
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