At what amount should total inventory be stated in the statement of financial position().
A、$95,900
B、$103,100
C、$95,100
D、$105,100
(i) Cost of transporting the plant to the factory
(ii) Cost of installing a new power supply required to operate the plant
(iii) A deduction to reflect the estimated realisable value
(iv) Cost of a three-year maintenance agreement
(v) Cost of a three-week training course for staff to operate the plant().
A、(i) and (ii) only
B、(i), (ii) and (iii)
C、(ii), (iii) and (iv)
D、(i), (iv) and (v)
通过成本效益分析,你认为对冠心病所采取的预防措施中,下列哪一种最好
A.戒烟(COST/QALY<180美元)
B.控制高血压(COST/QALY≤1700美元)
C.控制血脂水平(COST/QALY≥1700美元)
D.戒烟和控制高血压
E.戒烟和控制血脂水平
A、戒烟(COST/QALY<180美元)
B、控制高血压(COST/QALY≤1700美元)
C、控制血脂水平(COST/QAL≥1700美元)
D、戒烟和控制高血压
E、戒烟和控制血脂水平
B.usually decreases as more of the good is produce
C.is measured by the amount of the other good that must be given up
D.is measured by the additional resources that must be used to produce the good
E.is usually constant
Hopewell sells a line of goods under a six-month warranty.Any defect arising during that period is repaired free of charge.Hopewell has calculated that if all the goods sold in the last six months of the year required repairs the cost would be $2 million.If all of these goods had more serious faults and had to be replaced the cost would be $6 million.
The normal pattern is that 80% of goods sold will be fault-free, 15% will require repairs and 5% will have to be replaced.
What is the amount of the provision required().
A、$2 million
B、$1.6 million
C、$6 million
D、$0.6 million
What amount will be recognised as a contract asset or liability in respect of this contract in the statement of financial position as at 31 December 20X5().
A、$271,000 contract asset
B、$509,000 contract asset
C、$271,000 contract liability
D、$509,000 contract liability
What should be the carrying amount of the brand in the statement of financial position of Sandown as at 30 September 20X9().
A、$12,500,000
B、$14,250,000
C、$15,000,000
D、$10,000,000
What was the goodwill arising on acquisition().
A、$139,370
B、$169,000
C、$119,370
D、$130,370