网友您好, 请在下方输入框内输入要搜索的题目:
题目内容
(请给出正确答案)
单选题
The Captain enters into the Salvage Contract as the representative of().
A
the owner of vessel
B
the owner of vessel and her cargo
C
the owner of vessel,her cargo and freight
D
the owner of vessel,her cargo,freight and Charterer
参考答案
参考解析
解析:
暂无解析
更多 “单选题The Captain enters into the Salvage Contract as the representative of().A the owner of vesselB the owner of vessel and her cargoC the owner of vessel,her cargo and freightD the owner of vessel,her cargo,freight and Charterer” 相关考题
考题
Which of the following is not part of contract administrationA contract awardB performance controlC financial controlD contract closeoutE All of the above are parts of contract administration.
考题
154 Which of the following is not part of contract administrationA. contract awardB. performance controlC. financial controlD. contract closeoutE. All of the above are parts of contract administration
考题
They elected him ( ).
A、the captain of the teamB、the captain of teamC、captain of the teamD、captain of a team
考题
船长想见引水员。A.The pilot wants to see the captain.B.The captain wants to see the helmsman.C.The chief officer wants to see the pilot.D.The captain wants to see the pilot.
考题
There has been significant divergence in practice over recognition of revenue mainly because International Financial Reporting Standards (IFRS) have contained limited guidance in certain areas. The International Accounting Standards Board (IASB) as a result of the joint project with the US Financial Accounting Standards Board (FASB) has issued IFRS 15 Revenue from Contracts with Customers. IFRS 15 sets out a five-step model, which applies to revenue earned from a contract with a customer with limited exceptions, regardless of the type of revenue transaction or the industry. Step one in the five-step model requires the identification of the contract with the customer and is critical for the purpose of applying the standard. The remaining four steps in the standard’s revenue recognition model are irrelevant if the contract does not fall within the scope of IFRS 15.Required:(a) (i) Discuss the criteria which must be met for a contract with a customer to fall within the scope of IFRS 15. (5 marks)(ii) Discuss the four remaining steps which lead to revenue recognition after a contract has been identified as falling within the scope of IFRS 15. (8 marks)(b) (i) Tang enters into a contract with a customer to sell an existing printing machine such that control of the printing machine vests with the customer in two years’ time. The contract has two payment options. The customer can pay $240,000 when the contract is signed or $300,000 in two years’ time when the customer gains control of the printing machine. The interest rate implicit in the contract is 11·8% in order to adjust for the risk involved in the delay in payment. However, Tang’s incremental borrowing rate is 5%. The customer paid $240,000 on 1 December 2014 when the contract was signed. (4 marks)(ii) Tang enters into a contract on 1 December 2014 to construct a printing machine on a customer’s premises for a promised consideration of $1,500,000 with a bonus of $100,000 if the machine is completed within 24 months. At the inception of the contract, Tang correctly accounts for the promised bundle of goods and services as a single performance obligation in accordance with IFRS 15. At the inception of the contract, Tang expects the costs to be $800,000 and concludes that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will occur. Completion of the printing machine is highly susceptible to factors outside of Tang’s influence, mainly issues with the supply of components.At 30 November 2015, Tang has satisfied 65% of its performance obligation on the basis of costs incurred to date and concludes that the variable consideration is still constrained in accordance with IFRS 15. However, on 4 December 2015, the contract is modified with the result that the fixed consideration and expected costs increase by $110,000 and $60,000 respectively. The time allowable for achieving the bonus is extended by six months with the result that Tang concludes that it is highly probable that the bonus will be achieved and that the contract still remains a single performance obligation. Tang has an accounting year end of 30 November. (6 marks)Required:Discuss how the above two contracts should be accounted for under IFRS 15. (In the case of (b)(i), the discussion should include the accounting treatment up to 30 November 2016 and in the case of (b)(ii), the accounting treatment up to 4 December 2015.)Note: The mark allocation is shown against each of the items above.Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)
考题
A vessel grounds.Salvage services are provided and the vessel successfully returned to port.Which of the following is (are) correct?Ⅰ.The salvage award is considered to be general average.Ⅱ.If the grounding was caused by the unseaworthiness of the vessel,the salvage award is to be paid solely by the owner of the vessel without regard to general average contribution.A.Ⅰ onlyB.Ⅱ onlyC.Both Ⅰ and ⅡD.Neither Ⅰ nor Ⅱ
考题
I undertake to bring to the notice of the Suez Canal Authorities,before my vessel ______ the Canal,any defects which may appear.A.enters intoB.entersC.enters inD.enters to
考题
Fearing damage from either or both of the above incidents,the Master now ______ me this note of protest,reserving to himself the right to extend same at time and place convenient.A.entersB.enters intoC.enters withD.enters to
考题
Expenditure incurred by the parties to the adventure on account of salvage,whether under contract or otherwise,shall be allowed in general average to the extent ______ the salvage operations were undertaken for the purpose of preserving from peril the property involved in the common maritime adventure.A.whereB.whichC.whetherD.that
考题
NYPE Charterparty is a ______.A.Voyage CharterB.Time CharterC.Bill of LadingD.Salvage Contract
考题
The salvage contract whereby the salvor is entitled to no award if the salvage services are unsuccessful is termed ______.A.No cure-no payB.Non-contract salvageC.A non-salvage serviceD.None of the above
考题
RYTLX DD 5TH/4 HAVING CONTACTED HARBOUR OFFICE AND LOCAL SALVAGE COMPANY WE WUD LIKE TO ADVISE TT,THEY ARE GLAD TO ASSIST YOU TO POSITION THE ANCHOR AND GET IT OUT OF WATER. This fax says that ______.A.they are glad to salvage the anchorB.the HARBOUR OFFICE has been advised that the anchor has been gotten out of waterC.the LOCAL SALVAGE COMPANY can hardly salvage the anchorD.both HARBOUR OFFICE and LOCAL SALVAGE COMPANY will be contacted to salvage the anchor
考题
The court may reduce or deny remuneration if it appears that the salvors have by their fault _________ or have been guilty of theft,receiving stolen goods,or other acts of fraud.A.given the necessary salvage or assistanceB.given the salvage or assistance necessaryC.rendered the necessary salvage or assistanceD.rendered the salvage or assistance necessary
考题
The Captain enters into the Salvage Contract as the representative of ______.A.the owner of vesselB.the owner of vessel and her cargoC.the owner of vessel,her cargo and freightD.the owner of vessel,her cargo,freight and Charterer
考题
The captain ______ this salvage contract as the representative of the owners of vessel and her cargo.A.writes downB.enters intoC.takes noteD.works off
考题
In a Salvage Contract the word Salvor means ______.A.The Captain of the rescued vesselB.The salving vessel or the likeC.The rescued vesselD.The salvage operations
考题
船长想见引水员。()A、The pilot wants to see the captain.B、The captain wants to see the helmsman.C、The chief officer wants to see the pilot.D、The captain wants to see the pilot.
考题
单选题船长想见引水员。()A
The pilot wants to see the captain.B
The captain wants to see the helmsman.C
The chief officer wants to see the pilot.D
The captain wants to see the pilot.
考题
单选题Captain Ahab is a character in which of the following works?A
Moby DickB
“O Captain, My Captain”C
The Gilded AgeD
Walden
考题
单选题The salvage contract whereby the salvor is entitled to no award if the salvage services are unsuccessful is termed().A
No cure-no payB
Non-contract salvageC
A non-salvage serviceD
None of the above
考题
单选题The carrier is the owner or Charterer who enters into a contract with().A
the consigneeB
the cargo ownerC
the shipperD
the consignor
考题
单选题When the order given by bridge may have bad results, the duty engineer should()A
inform the captain for a further consideration, then perform itB
inform the captain, and not perform itC
stop the M/E immediately, and then inform the chief engineerD
stop the M/E immediately, and then inform the captain
考题
单选题The captain()this salvage contract as the representative of the owners of vessel and her cargo.A
writes downB
enters intoC
takes noteD
works off
考题
单选题The court may reduce or deny remuneration if it appears that the salvors have by their fault ()or have been guilty of theft,receiving stolen goods,or other acts of fraud.A
given the necessary salvage or assistanceB
given the salvage or assistance necessaryC
rendered the necessary salvage or assistanceD
rendered the salvage or assistance necessary
考题
单选题Expenditure incurred by the parties to the adventure on account of salvage,whether undercontract or otherwise,shall be allowed in general average to the extent()the salvage operations were undertaken for the purpose of preserving from peril the property involved in the common maritime adventure.A
whereB
whichC
whetherD
that
热门标签
最新试卷