第1题
A.part
B.partly
C.partial
D.parted
第2题
A.Only statement I is correct
B.Only statement II is correct
C.Both statements are correct
D.Neither statement is correct
第3题
(i) Making a provision for a constructive obligation of $400,000; this being the sales value of goods expected to be returned by retail customers after the year end under the company’s advertised 30-day returns policy
(ii) Based on past experience, a $200,000 provision for unforeseen liabilities arising after the year end
(iii) The partial reversal (as a credit to the statement of profit or loss) of the accumulated depreciation provision on an item of plant because the estimate of its remaining useful life has been increased by three years
(iv) Providing $1 million for deferred tax at 25% relating to a $4 million revaluation of property during March 2015 even though Cumla has no intention of selling the property in the near future
Which of the above suggested treatments of provisions is/are permitted by IFRS?
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iv)
第5题
阅读理解
阅读下面的文章,根据文章内容,完成相应的选择题。(每题10分)
ROAD CLOSURE PROCEDURES IN SYDNEY
To minimize traffic jams in the city center and on major roads out of Sydney, the City's highway department will not agree to road closures scheduled for weekdays or Saturdays. On minor roads outside the city center, weekdays and Saturdays may be considered. You must apply for approval to do roadwork and other road-related activities, tree cutting and use of very large construction machinery, ladders, etc. Please note that approval is needed if you plan to block the road or footpath.
Applications to have a road closed to traffic must be completed and sent to the Department's Traffic Calming Committee at least a month before the scheduled date.
Roads can be closed partially or fully, depending on your requirements. Partial road closures are only allowed in light traffic areas where there will be at least 1 lane for traffic with extra traffic control measures to make sure 2-way traffic can continue to run for the duration of the work. Any change of traffic flow will require the proposal to be treated as a full road closure. For further information about a partial road closure, please refer to Contacts.
If you are organizing a parade, march or other type of street-based event, approval is also required and we recommend you choose one of our 4 preferred routes. Choosing an existing route reduces the amount of planning you will need to do.
操作提示:通过题干后的下拉框选择题目的正确答案。
1. As a rule, Sydney's highway department will agree to road closures in the city centre scheduled for __________. {A; B; C}
A. weekdays
B. Saturdays
C. Sundays
2. If you want a road closed to traffic, you must complete your applications and send them to the relevant committee at least__________ before the scheduled date. {A; B; C}
A. a week
B. 30 days
C. two months
3. Partial of full road closures are decided by _________. {A; B; C}
A. the requirements from applicants
B. the traffic flow
C. the road conditions
4. Which is NOT the condition for partial road closures according to the passage? {A; B; C}
A. In light traffic areas.
B. On work days.
C. There will be at least 1 lane for traffic during the work.
5. Which is the best title of this passage? {A; B; C}
A. Road Closure Procedures in Sydney
B. Road Conditions in Sydney
C. Road Management in Sydney
第10题
A.compounding
B.derivation
C.conversion
D.acronym