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馆际互借ILL（Interlibrary Loan）指的是什么？
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(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is tobe paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirusto redeem the loan after seven years by paying the full amount of the interest to be charged over the ten yearperiod, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repaymentoption is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initialdiscussions with the bank about the possibility of repaying the loan within the next financial year. Sirus isuncertain about the accounting treatment for the current loan agreement and whether the loan can be shown asa current liability because of the discussions with the bank. (6 marks)Appropriateness of the format and presentation of the report and quality of discussion (2 marks)Required:Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment ofthe above elements under International Financial Reporting Standards in the financial statements for the yearended 30 April 2008.
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Usually the borrowing firm of term loans promises to repay ______.A．the principal and interest until the end of the loan periodB．the principal and interest at the end of the loan periodC．the loan in a series of installmentsD．at any time when cash is more abundant ______.
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下面对馆际互借和文献传递描述正确的是哪一项?()
A.馆际互借和文献传递都是弥补单一图书馆资源不足的服务方式B.馆际互借是非返还式的服务，文献传递服务是返还式的服务C.馆际互借和文献传递都是有偿服务D.馆际互借是文献传递发展而来的
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Usually, a loan to government is safer than a loan to a private-sector borrower.A．RightB．WrongC．Doesn't say
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The bank's request for loan security is ______.A．to make the loan more profitableB．to make the loan more diversifiedC．to reduce the loss in case of defaultD．to guard against deterioration of loan collateral
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The value of the collateral must be ______.A．greater than the loan amountB．the same as or be greater than the loan amountC．smaller than the loan amountD．the same as the loan amount
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单句理解听力原文：Collateral can never make a bad loan good, but it can turn a good loan into a better one.(1)A．Collateral sometimes turns a bad loan into a good one.B．Good loans can be turned into better loans with collaterals.C．Collateral can turn a good loan into a bad one.D．Collateral can turn a bad loan into a worse one.
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听力原文：M: The rate on a personal loan is fixed according to the base rate at the time when the loan is made.W: But it is always higher than the base rate, isn't it?Q: What is determined when a personal loan is made?(14)A．Rate on the personal loan.B．Base rate of the bank.C．The amount of payment.D．Personal loan's time period.
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下列关于馆际互借服务说法正确的是（）A、读者（限教师、研究生）持本人有效证件，到图书馆参考咨询部领取馆际互借证或办理馆际互借登记B、由于返还式外借的特殊性，读者办理时需要押证或预付款，申请提出后就不得取消C、领取馆际互借证时，由读者在登记簿上填写申请借书单位、本人姓名、单位及联系电话，并押留读者证件D、馆际互借证限二日内归还，以免影响其他读者使用
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下面关于馆际互借服务的说法哪项是正确的？（）A、馆际互借具有快速、高效、简便的特点B、馆际互借是一种非返还式的文献提供服务C、图书馆之间通过馆际互借的方式互通有无D、馆际互借是在信息技术的支撑下从文献传递发展而来的
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问答题馆际互借ILL（Interlibrary Loan）指的是什么？
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