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【简答题】
(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed to accept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose 1·5 million shares of the company to be issued in six months time or to receive a cash payment in three months time equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 in three months time and $4 in six months time. Additionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right to choose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares at the settlement date. This right has been granted because of the performance of the director during the year and is unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair value of the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 per share, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks) Required: Discuss with suitable computations how the above share based transactions should be accounted for in the financial statements of Leigh for the year ended 31 May 2007.
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【判断题】( ) 用百分表检测凸轮轴弯曲变形时,百分表的触头应抵在中间轴颈表面。
A.
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B.
错误
【单选题】测量曲轴的弯曲变形时,将曲轴的两端用V形架水平支承在检验平板上,用百分表触针抵在中间轴颈,将轴转动1转,表针摆差的最大值等于()
A.
2倍弯曲度
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1/2倍弯曲度
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A.
正确
B.
错误
【判断题】.( ) 用百分表检测曲轴弯曲变形时,百分表的触头应抵在中间主轴颈表面。
A.
正确
B.
错误
【判断题】( )用百分表检测曲轴弯曲变形时,百分表的触头应抵在中间主轴颈表面。
A.
正确
B.
错误
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秘书和文书
B.
心理学工作者
C.
自然科学和社会科学方面的研究人员
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管理者
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A.
0.75mm
B.
0.50mm
C.
0.25mm
D.
0.10mm
【单选题】用百分表检测凸轮轴弯曲变形时,百分表的触头应抵在( )颈表面。
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第一
B.
最后
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中间
D.
任意
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A.
Although we know the benefits of exercise
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most of us don't know that a brisk after-dinner stroll can help with digestion.
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