3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred taxprovision for their company. They are quite surprised at the impact on the provision caused by changes in accountingstandards such as I

题目

3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax

provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting

standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based

Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and

the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that

date including the opening provision at 1 November 2003.

Required:

(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred

taxation under IAS12 ‘Income Taxes’. (5 marks)

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  • 第1题：

    您是Company公司的开发者,你正在创建一个名为Company1的程序集,此程序集包含一个公共的方法。一个全局的缓存包含一个名为Company2的程序集。如果您必须确定那个public方法只能在Company2中被调用。则您应该使用下面的哪个权限类?()

    A.GacIdentityPermission（从全局缓冲中得到的文件的权限）

    B.PublisherIdentityPermission（标识开发商的权限）

    C.DataProtectionPermission（控制访问加密数据的权限）

    D.StrongNameIdentityPermission（为强名称定义标识权限）


    参考答案：D

  • 第2题：

    将一个容器panel1放到容器frame1中的方法是

    A．frame．insert(panel1)”

    B．frame．add(panel1)

    C．frame．add Panel(panel1)

    D．framel．insertJPanel(panel1)


    正确答案：B
    解析：本题考查容器的嵌套。将一个容器panel1放到容器frame1中的方法和在容器上添加部件是一样的，使用add()方法即可。

  • 第3题：

    以下关于Panel控件说法错误的是（）。

    A．Panel控件是一个容器控件

    B．Panel控件是可以理解为网页中的一个子页面

    C．Panel控件内的内容只能居中对齐

    D．设置Panel控件的ScrollBars="Vertical"，可以将Panel控件的水平滚动条显示出来


    用Stretch属性可以自动调整图片框中图形的大小

  • 第4题：

    将一个容器panel1放到容器framel中的方法是（ ）。

    A.framel．insert(panel1)

    B.framel．add(panel1)

    C.framel．addJPanel(panel1)

    D.framel．insertJPanel(panel1)


    正确答案：B
    B。【解析】本题考查容器的嵌套。将一个容器Panel1放到容器framel中的方法和在容器上添加部件是一样的，使用add方法即可。

  • 第5题：

    3、applet是Panel的子类。


    错误

  • 第6题：

    3、哪些人会参与到影视剧的推介？

    A．actors

    B．screen writers

    C．filmmakers

    D．directors


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