The client may win in court, but at the_______of destroying the business relationship, he says.A. moneyB. payC. expenseD. loss

题目
The client may win in court, but at the_______of destroying the business relationship, he says.

A. money

B. pay

C. expense

D. loss

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更多“The client may win in court, but at the_______of destroying the business relationship, he says. ”相关问题

  • 第1题：

    (b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed to

    accept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose

    1·5 million shares of the company to be issued in six months time or to receive a cash payment in three months

    time equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 in

    three 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 to

    choose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares at

    the settlement date. This right has been granted because of the performance of the director during the year and

    is unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair value

    of the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 per

    share, 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 the

    financial statements of Leigh for the year ended 31 May 2007.


    正确答案：

    (b) Transactions that allow choice of settlement are accounted for as cash-settled to the extent that the entity has incurred a
    liability (IFRS2 para 34). The share based transaction is treated as the issuance of a compound financial instrument. IFRS2
    applies similar measurement principles to determine the value of the constituent parts of a compound instrument as that
    required by IAS32 ‘Financial Instruments: Disclosure and Presentation’. The purchase of the property, plant and equipment
    (PPE) and the grant to the director, both fall under this section of IFRS2 as the supplier and the director have a choice of
    settlement. The fair value of the goods can be measured directly as regards the purchase of the PPE and therefore this fact
    determines that the transaction is treated in a certain way. In the case of the director, the fair value of the service rendered
    will be determined by the fair value of the equity instruments given and IFRS2 says that this type of share based transaction
    should be dealt with in a certain way. Under IFRS2, if the fair value of the goods or services received can be measured directly
    and easily then the equity element is determined by taking the fair value of the goods or services less the fair value of the
    debt element of this instrument. The debt element is essentially the cash payment that will occur. If the fair value of the goods
    or services is measured by reference to the fair value of the equity instruments given then the whole of the compound
    instrument should be fair valued. The equity element becomes the difference between the fair value of the equity instruments
    granted less the fair value of the debt component. It should take into account the fact that the counterparty must forfeit its
    right to receive cash in order to receive the equity instrument.
    When Leigh received the property, plant and equipment it should have recorded a liability of $4 million and an increase in
    equity of $0·55 million being the difference between the value of the property, plant and equipment and the fair value of theliability. The fair value of the liability is the cash payment of $3·50 x 1·3 million shares, i.e. $4·55 million.
    The accounting entry would be:

  • 第2题：

    The five general electronic commerce categories are business-to-consumer, business-to-business, business processes, consurler-to- (71) ,and business-to-government.

    A.consumer

    B.govern nent

    C.business

    D.customers


    正确答案：A
    本题考查电子商务模式中专用名词的说法。C2C是指consumer-to-consumer。

  • 第3题：

    The five general electronic commerce categories are business-to-consumer,business-to-business,business processes,consumer-to-______,and business-to-government.

    A.consumer
    B.government
    C.business
    D.customers

    答案：A
    解析：

  • 第4题：

    Client: Hello. May I speak to Mr. Black?

    Secretary:_______

    A: Speaking, please

    B: I ’m sorry. He ’s at a meeting right now.

    C: Hello. Who ’re you, please?

    D: Hello. Thank you for calling.


    参考答案：B

  • 第5题：

    根据以下内容，回答235-239题。


    What is the last day to apply for the WHC position? （　　）

    A.May 1
    B.May 10
    C.May 17
    D.May 27

    答案：B
    解析：

  • 第6题：

    下面英文日期写法错误的是____？

    A．May 1, 2015

    B．1 May，2015

    C．1 May 2015

    D．May 1st, 2015


    10 Oct.，2015

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