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【多选题】
移位寄存器可分为右移移位寄存器、 [填空(1)] 移位寄存器和 [填空(2)] 移位寄存器。A.
B.
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举一反三
【单选题】Repro Co, a company which sells photocopying equipment, has prepared its draft financial statements for the year ended 30 September 20X4. It has included the following transactions in revenue at the s...
A.
Agency sales of $250,000 on which Repro Co is entitled to a commission.
B.
Sale proceeds of $20,000 for motor vehicles which were no longer required by Repro Co.
C.
Sales of $150,000 on 30 September 20X4. The amount invoiced to and received from the customer was $180,000, which included $30,000 for ongoing servicing work to be done by Repro Co over the next two years.
D.
Sales of $200,000 on 1 October 20X3 to an established customer which, (with the agreement of Repro Co), will be paid in full on 30 September 20X5. Repro Co has a cost of capital of 10%.
【多选题】Which the following is not correct statement in relation to IFRS 15 Revenue from Contracts with Customers?
A.
The ‘expected value’ method may better predict variable consideration if the contract has only two possible outcomes.
B.
The ‘expected value’ method requires an entity to identify the probability of each possible outcome of a contract occurring.
C.
The ‘expected value’ method can be adopted as an entity’s accounting policy to estimate variable consideration for every contract.
D.
The transaction price determined at the start of a contract is not updated for any changes in an entity’s assessment of the amount of consideration to which it expects to be entitled.
【简答题】要了解一个企业的产品质量情况,总体是 、个体是 。
【简答题】A: Wie lange sind Sie schon in Chongqing?B: Zwei Monate.A: Gefällt _____ die Stadt?B: Ja, sie ist sehr interessant.
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