(d) Discuss the factors that should be con

题型:问答题

问题:

(d) Discuss the factors that should be considered in formulating working capital policy on the management of trade receivables. (8 marks)

考点:特许公认会计师公会(ACCA)考试F9财务管理(FM)ACCA考试F9财务管理真题2010年12月
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下列企业对已计提减值准备的固定资产计提折旧的方法中,注册会计师认可的有()。

A.按照该固定资产的账面价值及尚可使用年限重新计算折旧率和折旧额

B.如已计提减值准备的固定资产价值又得以恢复,应当按照恢复后的账面价值以及尚可使用年限重新计算确定折旧率和折旧额

C.对已全额计提减值准备的固定资产,应停止计提折旧

D.因计提固定资产减值准备而调整固定资产折旧额时,对此前已计提的累计折旧不作调整

题型:问答题

保险合同内容的变更,一种情况是()根据自己的实际需要提出变更合同内容。

A.保险人

B.投保人

C.受益人

D.被保险人

题型:问答题

2月8日至23日,第22届冬季奥林匹克运动会在      举行。中国队获得3金4银2铜,排在金牌榜第十二位。

A.俄罗斯莫斯科

B.英国伦敦

C.加拿大多伦多

D.俄罗斯索契

题型:问答题

Our daily existence is divided into two phases, as distinct as day and night. We call them work and play. We work many hours a day and we allow the necessary minimum for such activities as eating and shopping. 46) The rest we spend in various activities which are known as recreations, an elegant word which disguises the fact that we usually do not even play in our hours of leisure, but spend them in various forms of passive enjoyment or entertainment.

We need to make, therefore, a hard-and-fast distinction not only between work and play but, equally, between active play and passive entertainment. 47) It is, I suppose, the decline of active play — of amateur sport — and the enormous growth of purely receptive entertainment which have given rise to a sociological interest in the problem. If the greater part of the population, instead of indulging in sport, spend their hours of leisure "viewing" television programs, there will inevitably be a decline in health and physique. In addition, we have yet to trace the mental and moral consequences of prolonged diet of sentimental or sensational spectacles on the screen. 48) There is, if we are optimistic, the possibility that the diet is too thin and unnourishing to have much permanent effect on anybody. Nine films out of ten seem to leave absolutely no impression on the mind or imagination of those who have seen them.

49) It is only when entertainment is active, participated in, practiced, that it can properly be called play, and as such it is a natural use of leisure. In that sense play stands in contrast to work, and is usually regarded as an activity that alternates with work.

Work itself is not a single concept. We say quite generally that we work in order to make a living. Some of us work physically, tilling the land, minding the machines, digging the coal; others work mentally, keeping accounts, inventing machines, teaching and preaching, managing and governing. 50) There does not seem to be any factor common to all these diverse occupations, except that they consume our time, and leave us little leisure.

50) There does not seem to be any factor common to all these diverse occupations, except that they consume our time, and leave us little leisure.

题型:问答题

铁精矿是()产品

A、磨矿

B、滤过

C、选矿

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