4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a televisioncompany to make a film which will be broadcast on the television company’s network. The fee agreed for thefilm was $5 million with a further

题目

4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television

company to make a film which will be broadcast on the television company’s network. The fee agreed for the

film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s

channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and

delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on

30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,

the costs of which would be deducted from any future payments to Router. The directors of Router wish to

recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May

2007. (5 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.


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    D.Router(config)#interface a4/2Router(config-if)#bandwidth 2048Router(config-if)#ip address 193.42.91.202 255.255.255.252Router(config-if)#encapsulation hdlcRouter(config-if)#exit


    正确答案:A
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  • 第2题:

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  • 第4题:

    Expenditure increased on all the following consumption EXCEPT ______.

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    答案:A
    [试题分析] 细节题。
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    A.Router(config)#ip nat source static 192.168.1.2 192.1.1.3

    B.Router(config)#ip nat static 192.168.1.2 192.1.1.3

    C.Router#ip nat source static 192.168.1.2 192.1.1.3

    D.Router#ip nat static 192.168.1.2


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