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【单选题】
As a CIMA quanlified accountant, you work for SS, a small family business, and the managing director has sent you the following email: "I have recently found out from our health and safety manager that, due to a change in legislation enacted on 30 November 20X0, we are required to fir smole filters to our factories by 30 June 20X1. I aasume this means that we will have to recognize an expense for the fitting ot of the folters in our statements for the year ended 31 December 20X0. We will be fitting the filters until June 20X1. Please can you drop me a line and confirm whether I'm corerct about this. Many thanks, Jack" Which of the following is the most appropriate response?A.
Your assumptions are correct. An expense and a provision will be required to record the cost of the fitting of the filters in the statements for the year ended 31 December 20X0.
B.
Your assumptiona are incoorect. Only disclosure of a contingent liability will bew required in relation to the potential costs of the fitting in the statements for the year ended 31 Decemebr 20X0.
C.
Your assumptiona are incoorect. The costs of fitting of filters will have no impact on teh financial statements of SS. Neither recognistion nor disclosure of the costs is reauired for teh year ended 31 December 20X0.
D.
Jack, I am afraid I do not know the answer to your query. I will be unable to perform the adequate research required to provide to you with an appropriate answer unless i am paid an off the books bonus in cash.
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【单选题】已知某挡土墙高度【图片】，墙背竖直、光滑，填土表面水平，墙后填土为无黏性中砂，重度【图片】，有效内摩擦角【图片】。试计算作用在挡土墙上的静止土压力Eo为多大？
A.
280kN/m
B.
288kN/m
C.
278kN/m
D.
298kN/m
【简答题】以下说法不正确的是().A. A:用鼠标右键单击某个对象可打开与这个对象相关的快捷菜单 B. B:任务栏的快速启动工具栏中有已经打开的文件的对应图标 C. C:应用程序窗口和文件夹窗口均有相应的控制菜单,可用来关闭窗口 D. D:在Windows中格式化软盘时,可以从软盘快捷菜单中选择"格式化"命令
【单选题】以下说法不正确的是().
A.
用鼠标右键单击某个对象可打开与这个对象相关的快捷菜单
B.
任务栏的快速启动工具栏中有已经打开的文件的对应图标
C.
应用程序窗口和文件夹窗口均有相应的控制菜单,可用来关闭窗口
D.
在Windows中格式化软盘时,可以从软盘快捷菜单中选择"格式化"命令
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