On 1 October 2009 Mocca entered into a construction contract that was expected to take 27

第1题

The outbreak of swine flu that was first detected in Mexico was declared a global epidemic

on June 11,2009．It is the first worldwide epidemic【1】by the World Health Organization in 41 years.

The heightened alert【2】an emergency meeting with flu experts in Geneva that assembled after a sharp rise in cases in Australia, and rising【3】in Britain, Japan, Chile and elsewhere.

But the epidemic is "【4】" in severity, according to Margaret Chan, the organization's director general,【5】the overwhelming majority of patients experiencing only mild symptoms and a full recovery, often in the【6】of any medical treatment.

The outbreak came to global【7】in late April 2009, when Mexican authorities noted an unusually large number of hospitalizations and deaths【8】healthy adults. As much of Mexico City shut down at the height of a panic, cases began to【9】in New York City, the southwestern United States and around the world.

In the United States, new cases seemed to fade【10】warmer weather arrived. But in late September 2009, officials reported there was【11】flu activity in almost every state and that virtually all the【12】tested are the new swine flu, also known as (A) H1N1, not seasonal flu. In the U. S. , it has【13】more than one million people, and caused more than 600 deaths and more than 6,000 hospitalizations.

Federal health officials【14】Tamiflu for children from the national stockpile and began【15】orders from the states for the new swine flu vaccine. The new vaccine, which is different from the annual flu vaccine, is【16】ahead of expectations. More than three million doses were to be made available in early October 2009, though most of those【17】dose were of the FluMist nasal spray type, which is not【18】for pregnant women, people over 50 or those with breathing difficulties, heart disease or several other【19】. But it was still possible to vaccinate people in other high-risk groups: health care workers, people【20】infants and healthy young people.

(1)

A．criticized

B．appointed

C．commented

D．designated

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第2题

（a) An assistant of yours has been criticised over a piece of assessed work that he produc

(a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’.

Required:

Provide an explanation to your assistant of the weaknesses in his definition of non-current assets when

compared to the International Accounting Standards Board’s (IASB) view of assets. (4 marks)

(b) The same assistant has encountered the following matters during the preparation of the draft financial statements of Darby for the year ending 30 September 2009. He has given an explanation of his treatment of them.

(i) Darby spent $200,000 sending its staff on training courses during the year. This has already led to an

improvement in the company’s efficiency and resulted in cost savings. The organiser of the course has stated that the benefits from the training should last for a minimum of four years. The assistant has therefore treated the cost of the training as an intangible asset and charged six months’ amortisation based on the average date during the year on which the training courses were completed. (3 marks)

(ii) During the year the company started research work with a view to the eventual development of a new

processor chip. By 30 September 2009 it had spent $1·6 million on this project. Darby has a past history

of being particularly successful in bringing similar projects to a profitable conclusion. As a consequence the

assistant has treated the expenditure to date on this project as an asset in the statement of financial position.

Darby was also commissioned by a customer to research and, if feasible, produce a computer system to

install in motor vehicles that can automatically stop the vehicle if it is about to be involved in a collision. At

30 September 2009, Darby had spent $2·4 million on this project, but at this date it was uncertain as to

whether the project would be successful. As a consequence the assistant has treated the $2·4 million as an

expense in the income statement. (4 marks)

(iii) Darby signed a contract (for an initial three years) in August 2009 with a company called Media Today to

install a satellite dish and cabling system to a newly built group of residential apartments. Media Today will

provide telephone and television services to the residents of the apartments via the satellite system and pay

Darby $50,000 per annum commencing in December 2009. Work on the installation commenced on

1 September 2009 and the expenditure to 30 September 2009 was $58,000. The installation is expected

to be completed by 31 October 2009. Previous experience with similar contracts indicates that Darby will

make a total profit of $40,000 over the three years on this initial contract. The assistant correctly recorded

the costs to 30 September 2009 of $58,000 as a non-current asset, but then wrote this amount down to

$40,000 (the expected total profit) because he believed the asset to be impaired.

The contract is not a finance lease. Ignore discounting. (4 marks)

Required:

For each of the above items (i) to (iii) comment on the assistant’s treatment of them in the financial

statements for the year ended 30 September 2009 and advise him how they should be treated under

International Financial Reporting Standards.

Note: the mark allocation is shown against each of the three items above.

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第3题

On October 1, Wong Company established a petty cash fund of $500. The journal entry to

record the replenishment of the fund for $350 at the end of October includes: ().

A、A debit to Petty Cash of $350.

B、A credit to Cash of $350.

C、A debit to various expenses of $150.

D、No journal entry; an entry is needed only when the petty cash fund is created or discontinued.

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第4题

讨论下列实验观测结果：（1)CO，Mo（CO)6，Mo（CO)3（NH3)3和Mo（CO)3（PPh3)3的红外伸缩振动频率分

讨论下列实验观测结果： (1)CO，Mo(CO)6，Mo(CO)3(NH3)3和Mo(CO)3(PPh3)3的红外伸缩振动频率分别为2 143 cm-1，2 004 cm-1，1 855 cm-1和1950 cm-1。 (2)在[Fe(CO)4]2-，[Co(CO)4]-和[Ni(CO)4]中CO的对称伸缩振动频率分别为1 788 cm-1，1 918 cm-1和2 121 cm-1。 (3)[V(CO)6]-和V(CO)6中的V—C键长分别为193 pm和200 pm。

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第5题

On 1 October 2010, Paladin secured a majority equity shareholding in Saracen on the follow

ing terms:

an immediate payment of $4 per share on 1 October 2010; and

a further amount deferred until 1 October 2011 of $5·4 million.

The immediate payment has been recorded in Paladin’s financial statements, but the deferred payment has not been recorded. Paladin’s cost of capital is 8% per annum.

On 1 February 2011, Paladin also acquired 25% of the equity shares of Augusta paying $10 million in cash. The summarised statements of financial position of the three companies at 30 September 2011 are:

On 1 October 2010, Paladin secured a majority equi

The following information is relevant:

(i) Paladin’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose the directors of Paladin considered a share price for Saracen of $3·50 per share to be appropriate.

(ii) At the date of acquisition, the fair values of Saracen’s property, plant and equipment was equal to its carrying amount with the exception of Saracen’s plant which had a fair value of $4 million above its carrying amount. At that date the plant had a remaining life of four years. Saracen uses straight-line depreciation for plant assuming a nil residual value. Also at the date of acquisition, Paladin valued Saracen’s customer relationships as a customer base intangible asset at fair value of $3 million. Saracen has not accounted for this asset. Trading relationships with Saracen’s customers last on average for six years.

(iii) At 30 September 2011, Saracen’s inventory included goods bought from Paladin (at cost to Saracen) of $2·6 million. Paladin had marked up these goods by 30% on cost. Paladin’s agreed current account balance owed by Saracen at 30 September 2011 was $1·3 million.

(iv) Impairment tests were carried out on 30 September 2011 which concluded that consolidated goodwill was not impaired, but, due to disappointing earnings, the value of the investment in Augusta was impaired by $2·5 million.

(v) Assume all profits accrue evenly through the year.

Required:

Prepare the consolidated statement of financial position for Paladin as at 30 September 2011.

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第6题

一般情况下焊缝咬边深度不得大于（)mm，咬边连续长度不大于（)mm，焊缝两侧咬边不得超过该焊缝长度的（)。σb＞540MPa的钢材及Cr£Mo钢和奥氏体不锈钢容器以及焊缝系数φ取为1的容器和低温容器焊缝不得有咬边。

A.0.5，50，10%

B.0.5，100，10%

C.1，100，10%

D.1，200，20%

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第7题