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（iv) Tyre recently undertook a sales campaign whereby customers can obtain free car access

(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a

coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.

The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure

as to how to treat this offer in the financial statements for the year ended 31 May 2006.

(5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

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发布时间：2021-04-14

更多“（iv) Tyre recently undertook a sales campaign whereby customers can obtain free car access”相关的问题

第1题

设区城D内含有一段实轴，又设函数u(x,y)＋iv(x,y)及u(z,0)＋iv(z,0)都在D内解析。求证在D内:u(x,y)＋iv(x,Y)=u(z,0)＋iv(z,0).

设区城D内含有一段实轴，又设函数u（x,y)＋iv（x,y)及u（z,0)＋iv（z,0)都在D内解析。求证在D内:u（x,y)＋iv（x,Y)=u（z,0)＋iv（z,0).

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第2题

设U是一个正交矩阵。证明：（i)U的行列式等于1或-1;（ii)U的特征根的模等于1;（iii)如果λ是U的一个特征根，那么1/λ也是U的一个特征根：（iv)U的伴随矩阵U*也是正交矩阵。

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第3题

（iii) Tyre has entered into two new long lease property agreements for two major retail ou

(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid

under these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’

location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occur

because of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease and

one is an operating lease but the company is unsure as to how to treat this premium. (5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

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第4题

（ii) The property of the former administrative centre of Tyre is owned by the company. Tyr

(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the year

that the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,

the company will have to carry out remedial environmental work, which is a legal requirement resulting from the

demolition. It was intended that the land would be sold after the remedial work had been carried out. However,

land prices are currently increasing in value and, therefore, the company has decided that it will not sell the land

immediately. Tyres uses the ‘cost model’ in IAS16 ‘Property, plant and equipment’ and has owned the property

for many years. (7 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

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第5题

Teacher: Don’t tell me you’re got a flat tyre again. I wasn’t born yesterday. Student: ___

Teacher: Don’t tell me you’re got a flat tyre again. I wasn’t born yesterday.

Student: _________

A．Alright, I won’t say it.

B．Sorry, I won’t be late next time.

C．You’re right. I’m just joking.

D．Ok, you’ve made your point.

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第6题

2 Tyre, a public limited company, operates in the vehicle retailing sector. The company is

currently preparing its financial

statements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:

(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If the

customer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled by

Tyre, the company repays the full amount of the deposit to the customer. The balance of the purchase price

becomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognise

the revenue from the deposits immediately and the balance of the purchase price when the goods are delivered

to the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.

Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on the

transaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option which

entitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normal

economic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

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第7题

Recently the newspapers have reported several ______ on the boundaries of Israeland Jordan

Recently the newspapers have reported several ______ on the boundaries of Israel and Jordan.

A．accidents

B．incidents

C．events

D．happenings

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第8题

The heating system has recently been______to make it more efficient.A．modifiedB．changedC．c

The heating system has recently been______to make it more efficient.

A．modified

B．changed

C．corrected

D．replaced

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第9题

（)you wish to know why we have placed no further orders with you recently, we are wi

()you wish to know why we have placed no further orders with you recently, we are willing to raise a matter that caused us some trouble .

A. since

B. though

C. as

D. although

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第10题

The price of fruit has increased recently ______ the price of vegetables has gone down.A．w

The price of fruit has increased recently ______ the price of vegetables has gone down.

A．when

B．while

C．whereas

D．otherwise

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