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On nothing per annum, then, and during a course of some two or three years, of which we ca
This passage is taken from a famous novel entitled______.
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This passage is taken from a famous novel entitled______.
Riley acquired a non-current asset on 1 October 2009 at a cost of $100,000 which had a useful economic life of ten years and a nil residual value.The asset had been correctly depreciated up to 30 September 2014.At that date the asset was damaged and an impairment review was performed.On 30 September 2014, the fair value of the asset less costs to sell was $30,000 and the expected future cash flows were $8,500 per annum for the next five years.
The current cost of capital is 10% and a five year annuity of $1 per annum at 10% would have a present value of $3·79
What amount would be charged to profit or loss for the impairment of this asset for the year ended 30 September 2014().
A、$17,785
B、$20,000
C、$30,000
D、$32,215
A.How should this $2 million future cost be recognised in the financial statements().
B.Provision $2 million and $2 million capitalised as part of cost of mine
C.Provision $2 million and $2 million charged to operating costs
D.Accrual $200,000 per annum for next ten years
E.Should not be recognised as no cost has yet arisen
What is the expected annual residual income of the initial investment?
A.$0
B.($270,000)
C.$162,000
D.$216,000
Continue with the last question.Imagine that in Italy the interest rate on five-year government bonds was 11 percent per annum:in Germany the rate on five-year government bonds was 8 percent per annum.What would have been the implications for the credibility of the current lira/DM exchange parity?
Notes
1 Variable production costs would be $12 per unit for production volumes up to and including 100,000 units each year. However, if production exceeds 100,000 units each year, the variable production cost per unit would fall to $11 for all units produced.
2 Advertising costs would be $900,000 per annum at a selling price of $30 and $970,000 per annum at a price of $35.
3 Fixed production costs would be $450,000 per annum.
Required:
(a) Calculate each of the six possible profit outcomes which could arise for Gam Co in the coming year. (8 marks)
(b) Calculate the expected value of profit for each of the two price options and recommend, on this basis, which option Gam Co would choose. (3 marks)
(c) Briefly explain the maximin decision rule and identify which price should be chosen by management if they use this rule to decide which price should be charged. (3 marks)
(d) Discuss the factors which may give rise to uncertainty when setting budgets. (6 marks)
请将以下国际法专业文献中的段落翻译为中文。(上海交大2005年研) The Borrower shall on the last day of each interest period applicable to each advance pay interest on such advance at the rate per annum which is the sum of the Margin and the Base Rate or such higher rate as the lender may from time to time in its absolute discretion determine.
What is the provision which Kalatra Co would report in its statement of financial position as at 30 September 20X5 in respect of its oil operations?
A、$32,400,000
B、$22,032,000
C、$20,400,000
D、$1,632,000
The research stage of the new project lasted until 31 December 20X7 and incurred $1.4 million of costs.From that date the project incurred development costs of $800,000 per month.On 1 April 20X8 the directors became confident that the project would be successful and yield a profit well in excess of costs.The project was still in development at 30 September 20X8.Capitalised development expenditure is amortised at 20% per annum using the straight line method.
What amount will be charged to profit or loss for the year ended 30 September 20X8 in respect of research and development costs().
A、$8,280,000
B、$6,880,000
C、$7,800,000
D、$3,800,000
What is the total provision (extraction plus dismantling) which Xplorer would report in its statement of financial position as at 30 September 2014 in respect of its oil operations().
A、$34,900,000
B、$24,532,000
C、$22,900,000
D、$4,132,000