更多“The liability for a dividend is recorded on which of the following dates?() A、the date of recordB、the date of paymentC、the date of announcementD、the date of declaration”相关问题
  • 第1题:

    16 Which of the following events between the balance sheet date and the date the financial statements are

    authorised for issue must be adjusted in the financial statements?

    1 Declaration of equity dividends.

    2 Decline in market value of investments.

    3 The announcement of changes in tax rates.

    4 The announcement of a major restructuring.

    A 1

    A 1 only

    B 2 and 4

    C 3 only

    D None of them


    正确答案:D

  • 第2题:

    (ii) The shares held in Date Inc and the dividend income received from that company. (7 marks)


    正确答案:
    (ii) Shares held in Date Inc and the related dividend income
    Degrouping charge
    There will be a degrouping charge in Nikau Ltd in the year ending 31 March 2008 in respect of the shares in Date Inc.
    This is because Nikau Ltd has left the Facet Group within six years of the no gain, no loss transfer of the shares whilst
    still owning them.
    Nikau Ltd is treated as if it has sold the shares in Date Inc for their market value as at the time of the no gain, no loss
    transfer. This will give rise to a gain, ignoring indexation allowance, of £201,000 (£338,000 – £137,000).
    This gain will give rise to additional corporation tax of £60,300 (£201,000 x 30%).
    Controlled foreign company
    Date Inc is a controlled foreign company. The profits of such a company are normally attributed to its UK resident
    shareholders such that they are subject to UK corporation tax.
    However, none of the profits of Date Inc will be attributed to Nikau Ltd because Date Inc distributes more than 90%
    (£115,000/£120,000 = 95·8%) of its chargeable profits to its shareholders.
    Dividend income
    Nikau Ltd is a UK resident company and is therefore subject to corporation tax on its worldwide income.
    The dividend income will be grossed up in respect of the withholding tax giving rise to taxable income of £39,792
    (£38,200 x 100/96). There is no underlying tax as there are no taxes on income or capital profits in Palladia.
    The corporation tax of £11,938 (£39,792 x 30%) will be reduced by unilateral double tax relief equal to the withholding
    tax suffered of £1,592 (£39,792 x 4%) resulting in corporation tax due of £10,346 (£11,938 – £1,592).

  • 第3题:

    在某数据表中的执勤时间字段查找执勤时间30 之内的准则是( )。

    A.Between Date()Or Date-30

    B.Between Date()And Date()-30

    C.<Date()And>Date()-30

    D.<Date()Or>Date()-30


    正确答案:B
    解析:Date(date)返回给定日期1~31的值,表示给定日期是一个月中的哪一天;Date()返回系统当前日期;Between用于指定一个字段值的范围,指定的范围之间用And连接。选项A和D使用or连接是错误的,选项C的用法是错误的,答案为B。

  • 第4题:

    材料:

    A Passenger Ship Safety Certificate shall be issued for a period not exceeding 12 months.A Cargo Ship Safety Construction Certificate,Cargo Ship Safety Equipment Certificate and Cargo Ship Safety Radio Certificate shall be issued for a period specified by the Administration which shall not exceed five years.

    An Exemption Certificate shall not be valid for longer than the period of the certificate to which it refers.

    (i)When the renewal survey is completed within three months before the expiry date of the existing certificate,the new certificate shall be valid from the date of completion of the renewal survey to:

    (1)for a passenger ship,a date not exceeding 12 months from the date of expiry of the existing certificate;

    (2)for a cargo ship,a date not exceeding five years from the date of expiry of the existing certificate;

    (ii)When the renewal survey is completed after the expiry date of the existing certificate,the new certificate shall be valid from the date of completion of the renewal survey to:

    (1)for a passenger ship,a date not exceeding 12 months from the date of expiry of the existing certificate;

    (2)for a cargo ship,a date not exceeding five years from the date of expiry of the existing certificate;

    (iii)when the renewal survey is completed more than three months before the expiry date of the existing certificate,the new certificate shall be valid from the date of completion of the renewal survey to:

    (1)for a passenger ship,a date not exceeding 12 months from the date of completion of the renewal survey;

    (2)for a cargo ship,a date not exceeding five years from the date of completion of the renewal survey.

    问题:

    The valid period of an Exemption Certificate for Cargo Ship Safety Equipment Certificate shall be ________.

    A.longer than five years

    B.shorter than five years

    C.longer than 12 months

    D.shorter than 12 months

    When the renewal survey is completed within one month before the expiry date of the existing Cargo Ship Safety Construction Certificate,the new certificate shall be valid ________.A.from the date of completion of the renewal survey to a date not exceeding 12 months from the date of expiry of the existing certificate

    B.from the date of completion of the renewal survey to a date not exceeding five years from the date of expiry of the existing certificate

    C.from the date of expiry of the existing certificate to a date not exceeding 12 months from the date

    D.from the date of expiry of the existing certificate to a date not exceeding five years from the date

    It can be concluded that the actual period of validity of a new Passenger Ship Safety Certificate is less than 12 months if the renewal survey is completed ________.A.4 months before its expiry date

    B.3 months before its expiry date

    C.2 months before its expiry date

    D.after its expiry date

    When the renewal survey is completed on a date which is 99 days before the expiry date of the existing Cargo Ship Safety Radio Certificate,the new certificate shall be valid ________.A.from the date of completion of the renewal survey to a date not exceeding 12 months from the date of expiry of the existing certificate

    B.from the date of completion of the renewal survey to a date not exceeding five years from the date of expiry of the existing certificate

    C.from the date of expiry of the existing certificate to a date not exceeding 12 months from the date

    D.from the date of completion of the renewal survey to a date not exceeding five years from that date

    请帮忙给出每个问题的正确答案和分析,谢谢!


    问题 1 答案解析:B


    问题 2 答案解析:B


    问题 3 答案解析:D


    问题 4 答案解析:D

  • 第5题:

    “签发日期”的英语表述是()。

    • A、Date of birth
    • B、Date of expiry
    • C、Date of issue
    • D、Date of entry

    正确答案:C

  • 第6题:

    which one of the following should maria do to display the release date in a text column?()

    • A、used the number and time format options 
    • B、used the @date to text functions to convert time to text 
    • C、concatenated the date types using mathematical operators 
    • D、used the @text functions to convert time and number data to text in text columns 

    正确答案:D

  • 第7题:

    The warranty expiration date of each server should be recorded in which of the following documents?()

    • A、Asset management
    • B、Network diagram
    • C、Server baseline
    • D、List of vendors

    正确答案:A

  • 第8题:

    Which of the following local files is used to run the date command on the remote machine "Earth" using the following rexec command without request for a password? rexec Earth date()。

    • A、~/ .rhosts
    • B、$HOME/.netrc
    • C、/etc/hosts.equiv
    • D、/etc/security/user

    正确答案:B

  • 第9题:

    Examine the description of the STUDENTS table: STD_ID NUMBER(4) COURSE_ID VARCHARD2(10) START_DATE DATE END_DATE DATE Which two aggregate functions are valid on the START_DATE column?()

    • A、SUM(start_date)
    • B、AVG(start_date)
    • C、COUNT(start_date)
    • D、AVG(start_date, end_date)
    • E、MIN(start_date)
    • F、MAXIMUM(start_date)

    正确答案:C,E

  • 第10题:

    单选题
    Which of the following local files is used to run the date command on the remote machine "Earth" using the following rexec command without request for a password? rexec Earth date()。
    A

    ~/ .rhosts

    B

    $HOME/.netrc

    C

    /etc/hosts.equiv

    D

    /etc/security/user


    正确答案: A
    解析: 暂无解析

  • 第11题:

    单选题
    In the video form. the OrderDate field (Which shows When the video may be ordered)is calculated based on the Date field (Which displays the release date ). The order date is 30 days prior to  the release date. Which one the following formulas will calculate the OrderDate value?()
    A

    @Number(Date)-30       

    B

    @Adjust(Date;0;0;30;0;0;0) 

    C

    @Adjust(Date;0;0;-30;0;0;0) 

    D

    @If(Date!=;Date-30;@Failure(There is no current release date)) 


    正确答案: D
    解析: 暂无解析

  • 第12题:

    多选题
    Examine the description of the STUDENTS table: STD_ID NUMBER(4) COURSE_ID VARCHARD2(10) START_DATE DATE END_DATE DATE Which two aggregate functions are valid on the START_DATE column?()
    A

    SUM(start_date)

    B

    AVG(start_date)

    C

    COUNT(start_date)

    D

    AVG(start_date, end_date)

    E

    MIN(start_date)

    F

    MAXIMUM(start_date)


    正确答案: B,E
    解析: 暂无解析

  • 第13题:

    5 Which of the following events after the balance sheet date would normally qualify as adjusting events according

    to IAS 10 Events after the balance sheet date?

    1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.

    2 A decline in the market value of investments.

    3 The declaration of an ordinary dividend.

    4 The determination of the cost of assets purchased before the balance sheet date.

    A 1, 3, and 4

    B 1 and 2 only

    C 2 and 3 only

    D 1 and 4 only


    正确答案:D

  • 第14题:

    Examine the description of the STUDENTS table:Which two aggregate functions are valid on the START_DATE column?()

    A. SUM(start_date)

    B. AVG(start_date)

    C. COUNT(start_date)

    D. AVG(start_date, end_date)

    E. MIN(start_date)

    F. MAXIMUM(start_date)


    参考答案:C, E

  • 第15题:

    查询最近30天的记录应使用( )作为准则。

    A)Between Date( )And Date( )-30

    B)Between Date( )-30 And Date( )

    C)<=Date( )-30

    D)<Date( )-30


    正确答案:B
    本题考查查询准则的知识。获得当前日期可以使用系统函数Date0,而当前日期的30天前就是日期Date0.30。最近30天内的记录,也就是日期在这个区间内的记录,使用关键字Between…And…来表示在区间内,注意先写F限后写上限。

  • 第16题:

    In the video form. the OrderDate field (Which shows When the video may be ordered)is calculated based on the Date field (Which displays the release date ). The order date is 30 days prior to  the release date. Which one the following formulas will calculate the OrderDate value?()

    • A、@Number(Date)-30       
    • B、@Adjust(Date;0;0;30;0;0;0) 
    • C、@Adjust(Date;0;0;-30;0;0;0) 
    • D、@If(Date!="";Date-30;@Failure(There is no current release date")) 

    正确答案:C

  • 第17题:

    Based on which two conditions can master Preventive Maintenance (PM) schedules be created?()

    • A、 elapsed time since the target start date or completion date of previous work generated by PM  
    • B、 difference between completion date of previous work and system date is equal to Lead Time  
    • C、 elapsed time since the target start date or completion date of the latest work orders for the asset
    • D、 metered equipment usage since the target start date or completion date of previous work generated by PM
    • E、 metered equipment usage since the target start date or completion date of the latest work order for the asset

    正确答案:A,D

  • 第18题:

    As per UCP600, the words “to”, “till”, “from”, “between” when used to determine a period of shipment include the date or dates mentioned, the words “before” and “after” exclude the date mentioned. ()


    正确答案:正确

  • 第19题:

    Which of the following has NO effect on controlling the access permissions needed to run the "date" command on the remote machine "Earth" using the following syntax?rsh Earth date()。

    • A、The local file: /etc/.netrc
    • B、The remote file: ~/ .rhosts
    • C、The securetcpip command
    • D、The remote file: /etc/hosts.equiv

    正确答案:A

  • 第20题:

    14. DateFormat df;  15. Date date = new Date();  16. //insert code here  17. String s = df.format( date);  Which two,inserted independently at line 16, allow the code to compile?()

    • A、 df= new DateFormat();
    • B、 df= Date.getFormatter();
    • C、 df= date.getFormatter();
    • D、 df= date.getDateFormatter();
    • E、df = DateFormat.getDateInstance();
    • F、 df= DateFormat.getInstance();

    正确答案:E,F

  • 第21题:

    Which two statements are true regarding working with dates?()

    • A、The default internal storage of dates is in the numeric format 
    • B、The default internal storage of dates is in the character format 
    • C、The RR date format automatically calculates the century from the SYSDATE function and does not allow the user to enter the century 
    • D、The RR date format automatically calculates the century from the SYSDATE function but allows the user to enter the century if required

    正确答案:A,D

  • 第22题:

    多选题
    Based on which two conditions can master Preventive Maintenance (PM) schedules be created?()
    A

    elapsed time since the target start date or completion date of previous work generated by PM

    B

    difference between completion date of previous work and system date is equal to Lead Time

    C

    elapsed time since the target start date or completion date of the latest work orders for the asset

    D

    metered equipment usage since the target start date or completion date of previous work generated by PM

    E

    metered equipment usage since the target start date or completion date of the latest work order for the asset


    正确答案: A,D
    解析: 暂无解析

  • 第23题:

    多选题
    14. DateFormat df;  15. Date date = new Date();  16. //insert code here  17. String s = df.format( date);  Which two,inserted independently at line 16, allow the code to compile?()
    A

    df= new DateFormat();

    B

    df= Date.getFormatter();

    C

    df= date.getFormatter();

    D

    df= date.getDateFormatter();

    E

    df = DateFormat.getDateInstance();

    F

    df= DateFormat.getInstance();


    正确答案: E,F
    解析: 暂无解析