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A.on has taken
B.on have taken
C.has taken
D.on having taken
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更多“The park as well as its surrounding hills they once spent so much time() on a new lo”相关的问题
第1题
(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,
as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a
public limited company, for $200 million but the sale agreement stated that Norman would continue to operate
and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business
reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses
as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the
net minimum profit paid to Conquest would not be less than $15 million. (4 marks)
Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the
customers to a $30 discount on a subsequent room booking within three months of their stay. Historical
experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end
of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The
income from room sales for the year is $300 million and Norman is unsure how to report the income from room
sales in the financial statements. (4 marks)
Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants
have been received from government bodies and relate to the size of the hotel which has been built by the grant
assistance. The intention of the grant income was to create jobs in areas where there was significant
unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less
than $500 million. (4 marks)
Appropriateness and quality of discussion (2 marks)
Required:
Discuss how the above income would be treated in the financial statements of Norman for the year ended
31 May 2008.
第2题
Larry found a job parking cars for one of Hollywood's big restaurants. His pay was basic, but since the guests were kind enough to give him more money, he managed to make a living.
One day he recognized an important film director driving into the parking lot and getting out of his car. Larry had recently heard that the man was ready to make a new picture.
Larry got into the car and prepared to drive it on into the lot and park it. Then he stopped, jumped out, and ran over to the director. "Excuse me, sir, but I think it's only fair to tell you that it's now or never if you want me in your next picture. A lot of big companies are after me."
Instead of pushing away the boy, the director got interested in Larry's words and stopped. "Yes？ Which companies？" he asked.
"Well," replied the boy, "there's the telephone company, the gas company, and the electric company, to tell you only a few."
The director laughed, then wrote something on a card and handed it to the young man. "Come and see me tomorrow."
Larry got a small part in the director's next film. He was on his way!
Which of the following was Larry interested in？
A．Working as a waiter.
B．Becoming a film star.
C．Parking cars for film stars.
D．Never going home.
第3题
Picking flowers in the park is absolutely ______.
A．avoided
B．prohibited
C．rejected
D．repelled
第4题
Yellow Stone National Park is (one) of the (older) parks in the U.S. It (was established) by (Congress) in 1872.
A．one
B．older
C．was established
D．Congress
第6题
) them.
第7题
A. parking
B. where to park
C. to park
D. where parking
第8题
Kenya's Tsavo Game Park______Susan of the wildlife park she had visited in New Jersey.
A．reminded
B．recalled
C．received
D．remembered
第9题
A．be fed
B．feed
C．having fed
D．being fed
第10题
A.puzzling
B.stumbling
C.scrambling
D.tumbling
