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15 Which of the following statements about intangible assets are correct？1 If certain crit

15 Which of the following statements about intangible assets are correct？

1 If certain criteria are met, research expenditure must be recognised as an intangible asset.

2 Goodwill may not be revalued upwards.

3 Internally generated goodwill should not be capitalised.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

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发布时间：2021-04-12

更多“15 Which of the following statements about intangible assets are correct？1 If certain crit”相关的问题

第1题

There are no entries in your primary domain controllers security log.Which of the foll

A.Which of the following choices best explain this situation？()

B.Your maximum log file size is too small

C.No security violations have occurred

D.Event auditing is not turned on

E.The security log has been turned off

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第2题

Germane has a number of relationships with other companies.In which of the following relat

Germane has a number of relationships with other companies.

In which of the following relationships is Germane necessarily the parent company？

(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares

(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder

(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly

A.(i) only

B.(i) and (ii) only

C.(ii) and (iii) only

D.All three

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第3题

Which statement is not mentioned in the passage？ A．Tips are not usually included in the to

tal check. B．A 15 percent tip in large cities indicates satisfactory service． C．People tip waiters and waitresses. D．People always put tips on the table.

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第4题

听力原文：M: Most banks tend to decline loan proposals which are highly speculative.W: I th

听力原文：M: Most banks tend to decline loan proposals which are highly speculative.

W: I think because the banks expect the loan to generate sufficient profit and positive cash-flow for themselves and for the clients.

Q: What will the banks usually do to the highly speculative loan proposals？

(15)

A．The banks will disapprove them.

B．The banks will approve them.

C．The Bank will benefit from the loans.

D．The bank will make profit from lending.

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第5题

QUEST.Which percent of the total project labor hours are typically expended by the end of

QUEST . Which percent of the total project labor hours are typically expended by the end of the second phase of the project life cycle？

A . 5%

B . 10%

C . 15%

D . 25%

E . 50%

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第6题

ABC Inc. Trial Balance December 31 Debit Credit Cash $ 15 Accounts Receivable 25 Equip

ment 190 Accounts Payable $ 20 Capital Stock 105 Retained Earnings 55 Dividends 10 Service Revenue 185 Salaries Expense 85 Depreciation 25 Supplies Expense 15 $365 $365 Which accounts are closed to income summary？ ()

A、All accounts.

B、Revenue and expenses.

C、Revenue, expenses, and dividends.

D、All accounts that are not nominal.

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第7题

听力原文：M: Accounting controls refer to plans, procedures and records required for safegu

arding assets and producing reliable financial accounts.

W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.

Q: What are the important elements of a bank's internal control system？

(15)

A．Accounting basis.

B．Cash basis accounting.

C．Accounting control.

D．The chart of accounts of a bank.

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第8题

（b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a ca

(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.

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第9题

听力原文：M: Can you tell me something about a balance sheet？W: Yes. It is divided into thr

听力原文：M: Can you tell me something about a balance sheet？

W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.

Q: Which of the following is not a section of a balance sheet？

(15)

A．Profit and Joss

B．Owner's equity.

C．Liabilities

D．Assets.

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第10题

Curiosity is not only a possible motivation, it is also a great help in your learning lang

uages. Remember that a language is not 11 a grammatical system. It is the 12 of a certain culture of different cultures. It is no good 13 strings of words and lists of grammatical rules 14 you know as much as possible about the background of the language, so that you can understand the ideas conveyed and the references made, as well as the inferences which can 15 the information clearly given. So learn as much as you can about the different cultures which 16 English-watch television programs, listen to the radio, try to obtain 17 and magazines written by native speakers, look at advertisements, and, above all, read-not textbooks, 18 novels, poems and plays. They will show you how a language is 19 used. The English language is a living form. of expression which derives much of its 20 from the context, and much of its effect from a whole network of extra-linguistic knowledge.

11．A. just B. even C. so D. that

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