50) They may teach very well and more than earn their salaries, but most of them make little or no independent reflections on human problems which involve moral judgment.

题目

50) They may teach very well and more than earn their salaries, but most of them make little or no independent reflections on human problems which involve moral judgment.

相似考题

1.以下哪个统一资源定位器的写法是完全正确的?A.http://www.teach.com\que\que.htmlB.http//www.teach.com\que\que.htmlC.http://www.teach.com/que/que.htmlD.http//www.teach.com/que/que.html

2.(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed toaccept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose1·5 million shares of the company to be issued in six months time or to receive a cash payment in three monthstime equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 inthree months time and $4 in six months time.Additionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right tochoose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares atthe settlement date. This right has been granted because of the performance of the director during the year andis unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair valueof the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 pershare, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)Required:Discuss with suitable computations how the above share based transactions should be accounted for in thefinancial statements of Leigh for the year ended 31 May 2007.

3.(b) The marketing director of CTC has suggested the introduction of a new toy ‘Nellie the Elephant’ for which thefollowing estimated information is available:1. Sales volumes and selling prices per unitYear ending, 31 May 2009 2010 2011Sales units (000) 80 180 100Selling price per unit ($) 50 50 502. Nellie will generate a contribution to sales ratio of 50% throughout the three year period.3. Product specific fixed overheads during the year ending 31 May 2009 are estimated to be $1·6 million. Itis anticipated that these fixed overheads would decrease by 10% per annum during each of the years ending31 May 2010 and 31 May 2011.4. Capital investment amounting to $3·9 million would be required in June 2008. The investment would haveno residual value at 31 May 2011.5. Additional working capital of $500,000 would be required in June 2008. A further $200,000 would berequired on 31 May 2009. These amounts would be recovered in full at the end of the three year period.6. The cost of capital is expected to be 12% per annum.Assume all cash flows (other than where stated) arise at the end of the year.Required:(i) Determine whether the new product is viable purely on financial grounds. (4 marks)

4.3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under theterms of the purchase agreement, the five directors were to receive a total of three million ordinary shares of $1of Leigh on 1 June 2006 (market value $6 million) and a further 5,000 shares per director on 31 May 2007,if they were still employed by Leigh on that date. All of the directors were still employed by Leigh at 31 May2007.Leigh granted and issued fully paid shares to its own employees on 31 May 2007. Normally share options issuedto employees would vest over a three year period, but these shares were given as a bonus because of thecompany’s exceptional performance over the period. The shares in Leigh had a market value of $3 million(one million ordinary shares of $1 at $3 per share) on 31 May 2007 and an average fair value of$2·5 million (one million ordinary shares of $1 at $2·50 per share) for the year ended 31 May 2007. It isexpected that Leigh’s share price will rise to $6 per share over the next three years. (10 marks)Required:Discuss with suitable computations how the above share based transactions should be accounted for in thefinancial statements of Leigh for the year ended 31 May 2007.

更多“50) They may teach very well and more than earn their salaries, but most of them make litt ”相关问题

  • 第1题：

    My()ispaid on the 28th of the month.

    A.salary

    B.money

    C.wage

    D.salaries


    正确答案：A

  • 第2题：

    As I was just getting familiar with this job, I had _____ to ask my boss.

    (A) many (C) more

    (B) most (D) much

     

     


    C.more
    表示岁着时间的推移，我对工作越来越熟悉，对老板想说的话也越多。

  • 第3题：

    修改数据库Teach，将数据文件Teach_Data.mdf的逻辑名Teach_Data改为Teaching_Data，Filegrowth改为2; 添加一个次要数据文件，将其存放在E盘，逻辑名称为Teach_Data2，文件名称请自己命名。


    UPDATE score SET final =87 WHERE studentno='17124113307' AND courseno='c05127'

  • 第4题：

    In his composition there are ________errors _______a few misspellings.

    A: no other ... than

    B: some other ... than

    C: more ... than

    D: other ... than


    参考答案： A

  • 第5题：

    【单选题】 以下哪个统一资源定位器的写法是完全正确的

    A．http//www.teach.comqueque.html

    B．http://www.teach.comqueque.html

    C．http://www.teach.com/que/que.html

    D．http//www.teach.com/que/que.html


    URL

  • 第6题：

    凡是多音节的形容词或副词，变比较级和最高级时都是在词前加more，most。


    联绵词;叠音词;译音词;拟声词

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