首页 > 电商考试> 公务员（省考）

题目内容（请给出正确答案）

[主观题]

On 1 October 2013, Xplorer commenced drilling for oil from an undersea oilfield. The

extraction of oil causes damage to the seabed which has a restorative cost (ignore discounting) of $10,000 per million barrels of oil extracted. Xplorer extracted 250 million barrels of oil in the year ended 30 September 2014.Xplorer is also required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30 million on 30 September 2018. Xplorer’s cost of capital is 8% per annum and $1 has a present value of 68 cents in five years’ time.

What is the total provision (extraction plus dismantling) which Xplorer would report in its statement of financial position as at 30 September 2014 in respect of its oil operations().

A、$34,900,000

B、$24,532,000

C、$22,900,000

D、$4,132,000

查看答案

如果结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

安装优题宝APP，拍照搜题省时又省心！

更多“On 1 October 2013, Xplorer com…”相关的问题

第1题

When is payment due？A．On October 1B．On October 15C．On October 24D．On November 15

When is payment due？

A．On October 1

B．On October 15

C．On October 24

D．On November 15

点击查看答案

第2题

甲公司是一家生产和销售挖掘机的企业。A注册会计师担任甲公司2013年度财务报表审计的项目合伙人

。在检查销售与收款循环时发现如下情况：

资料一：

(1)甲公司与X租赁公司签订了H型挖掘机的固定售价销售合同。H型挖掘机系按X租赁公司的要求特别生产制造，因原材料价格持续上涨，导致生产的H型挖掘机的成本将大于售价。

(2)由于市场趋近于饱和，竞争激烈，行业平均销售增长率为10%，甲公司管理层决定从2013年起对销售客户提供1个月免费试用期，期满如不满意可无条件退货，以增加销售量。

(3)甲公司的主要客户W公司发生重大安全事故，导致近期无力偿还2013年度赊购货款。

要求：逐项指出资料一所述情形，指出是否表明甲公司2013年度财务报表是否存在重大错报风险。如存在重大错报风险，请简要说明理由，并指出影响的财务报表项目及认定。

点击查看答案

第3题

When will be the party held？A．On October the 6thB．On September the 6thC．On September the 1

When will be the party held？

A．On October the 6th

B．On September the 6th

C．On September the 16th

D．On October the 16th

点击查看答案

第4题

A．It's October 1,2002.B．It's cloudy today.C．It's in China.D．It's half past six.

A．It's October 1,2002.

B．It's cloudy today.

C．It's in China.

D．It's half past six.

点击查看答案

第5题

Delivery of goods has been made to the buyer on 8 October. The relevant documents were presented in

order, including a CMR (卡车运单) dated 15 days prior to delivery. The Documentary Credit state that payment is to be effected 30 days after shipment. On which date will payment be made？ (There are no bank holidays and Saturdays and Sundays are not banking days.)

(1)( ) Friday 22 October

(2)( ) Monday 25 October

(3)( ) Friday 5 November

(4)( ) Monday 8 November

点击查看答案

第6题

On October 1, 2000, ABC Co. Ltd. loaned XYZ Store $300 000, receiving in exchange a nine-m

onth, 12% note receivable. ABC ends its fiscal year on December 31, and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from XYZ during 2001 will amount to______.

A．$9 000

B．$18 000

C．$27 000

D．$36 000

点击查看答案

第7题

A credit was issued by ABC Bank Limited on 01-10-2008 and was confirmed by XYZ Bank Limited. The cre

dit was "30 days after sight" available with the confirming bank by acceptance. On presentation of the documents to the confirming bank on 01-11-2008, the confirming bank communicated its acceptance to the beneficiary on the same day and forwardered the documents to the issuing bank. The issuing bank communicated its acceptance on 05-11-2008.

Which one is the correct maturity date under the presentation？

(1)( ) 31st October 2008.

(2)( ) 1st December 2008.

(3)( ) 5th December 2008.

(4)( ) None.

点击查看答案

第8题

From: Pat Shimizu [agent@tripfinder.com] To: Maya O'Brien [otamaya@linkweb.com] Subject: F

From: Pat Shimizu [agent@tripfinder.com]

To: Maya O'Brien [otamaya@linkweb.com]

Subject: Flights

Date: August 17

Dear Ms. O'Brien,

Thank you for inquiring about our flights to Morocco. I've checked with various airlines, and these are the discount flight schedules that are available with a departure on October 8 and a return flight on October 22. All of the prices are for a ticket in economy class. Please let me know if you're interested in booking any of the flights at this time. In order to do so, I'll need your full name, date of birth, and passport number. Don't hesitate to contact me again with questions about any of the flights. I look forward to hearing from you.

Sincerely,

Pat Shimizu

Trip Finders Travel

Search Results

October 8 - 22

Montreal: Pierre Trudeau International Airport (YUL)

Marrakech: Manera Airport (RAK)

French Airlines Flight 273

Monday October 8 4:30 P.M. Depart Montreal (YUL) Tuesday October 9 9:20 A.M. Arrive Marrakech (RAK) Duration: 11 hours, 15 minutes Lay over in New York (JFK)

Monday October 22 11:10 A.M. Depart Marrakech (RAK) Monday October 22 6:35 P.M. Arrive Montreal (YUL) Duration: 12 hours, 25 minutes Lay over in Casablanca (CMN)

$986

Air Morocco Flight 110

Monday October 8 1:40 P.M. Depart Montreal (YUL) Tuesday October 9 9:20 A.M. Arrive Marrakech (RAK) Duration: 14 hours, 20 minutes Lay over in New York (JFK) and Casablanca (CMN)

Monday October 22 10:00 A.M. Depart Marrakech (RAK) Monday October 22 6:35 P.M. Arrive Montreal (YUL) Duration: 13 hours, 35 minutes Lay over in Casablanca (CMN)

$1,003

Gateway Air Flight 143

Monday October 8 8:05 P.M. Depart Montreal (YUL) Tuesday October 9 12:30 P.M. Arrive Marrakech (RAK) Duration: 11 hours, 25 minutes Lay over in Paris (CDG) and Casablanca (CMN)

Monday October 22 8:45 A.M. Depart Marrakech (RAK) Monday October 22 7:45 P.M. Arrive Montreal (YUL) Duration: 16 hours Lay over in London (LHR)

$1,117

What can be inferred from Ms. Shimizu's e-mail？

A．Ms. O'Brien has asked about flights to Morocco.

B．Ms. O'Brien is traveling to Morocco on business.

C．Ms. O'Brien has already booked a hotel reservation.

D．Ms. O'Brien will use frequent flyer miles to pay for her flight.

点击查看答案

第9题

A company bought a machine on 1 October 1996 for $52 000. The machine had an expected life

of eight years and an estimated residual value of $4 000. On 31 March 2001, the machine was sold for $35 000. The company's fiscal year end is 31 December. The company uses the straight-line method for depreciation and it charges a full year's depreciation in the year of purchase and none in the year of sale. What is the profit or loss on disposal of the machine？

A．Loss $13 000

B．Profit $7 000

C．Profit $10 000

D．Profit $13 000

点击查看答案

第10题

听力原文： Halloween is celebrated every year. But just how and when did this custom happen

？ Is it just a harmless celebration？ The word "Halloween" actually has its origins in the Catholic Church. It comes from a change of All Hallows Eve. All Hallows' Day, or All Saint's Day, November 1, is a Catholic day. But in the 5th century BC, summer officially ended on October 31. It was believed that, on that day, the spirits of all those who had died throughout the year would come back in search of living bodies for the next year. It was believed to be their only hope for the after life. Naturally, the living did not want to be taken away. So on the night of October 31, villagers would put out the fires in their homes, to make them cold and unwanted. They would then dress up in all manners of strange customs and noisily walked around the neighborhood, being as wild as possible in order to frighten away spirits looking for living bodies. Some accounts tell of how they would burn someone as sort of a lesson to the spirits.

How often is Halloween？

A．Monthly.

B．Every other year.

C．Once a year.

D．Weekly.

点击查看答案

第11题

You are viewing our online Hotel and Air Packages Travel valid from September 10 to Decem

You are viewing our online Hotel and Air Packages

Travel valid from September 10 to December 1*

Tokyo Comfort Zone Inn

Room includes."

Four-star rating

1 single bed

Internet access and satellite television

Location.

Ten-minute walk from Tokyo International Airport Free shuttle bus available.

Conditions.

From October 2 to 4 there is a black-out period for this deal. No reservations will be taken during this time.

Click here to bookmark this site.

TAIPEI DISCOUNT PACKAGE DEALS

Managed by TP Discount Travel Agency, Ltd.

Travel Agent License No: 22009

To: Geo Friends

From: Kit-ken Lim

Re: itinerary

To Whom It May Concern,

Below you will find my travel itinerary. Again, I'm sorry that I wasn't able to book my trip for the weekend of the 3rd as you requested. That weekend would have been perfect for me as well. I leave Tokyo at 4 P.M. on the 10th. Unless I hear from you before I leave, I will assume that one of you will meet me at the airport with a sign. I have never been to Tokyo before, so I would prefer not to have to hire a taxi or find my own way to the hotel. I look forward to discussing franchise opportunities and to meeting all of you. I will have my checkbook with me in case we work out a deal right away.

Thank you,

Kit-ken Lim

P.S. I'll be wearing a green hat and a long black coat.

To: Kit-ken Lim

From: Geo Friends

Re: Itinerary

Name: Kit-ken Lira

Departure: Chiang Kai-shek. 9:30 A.M. October 7th

Arrival: Tokyo. I P.M. October 7th

Hotel Accommodations: Tokyo Comfort Zone Inn; 3 nights

Style. of occupancy: Double

Total cost including taxes: Not applicable.

*Paid in full using air travel points

Why does Lim apologize in his e-mail？

A．A black-out period changed his travel plans.

B．He was busy on the weekend of the 3rd.

C．He forgot to book his return flight.

D．It is his first time traveling to Tokyo.

点击查看答案

长沙黎曼智能科技有限公司版权所有 ©2024

湘ICP备19009690号-1 湘公安备案43019002001016号营业执照

违法和不良信息举报电话：400-118-7898

举报/反馈/投诉邮箱：deng＃ujigu.com（请将＃替换成@）