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[单选题]
The term CIF should be followed by ___.
A.port of shipment
B.port of origin
C.port of destination
D.port of loading
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题目内容
（请给出正确答案）
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题目内容
（请给出正确答案）
A.port of shipment
B.port of origin
C.port of destination
D.port of loading
如果结果不匹配，请 联系老师 获取答案
更多“The term CIF should be followe…”相关的问题
(1) the determination and quantification of objectives and strategies
(2) the measurement of the results of the strategies implemented and of the achievement of the results through a
number of determinants
(3) the application of business change techniques, in the improvement of those determinants.
Required:
(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your
answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking
organisations and not-for-profit organisations in order to highlight any differences between the two types of
organisation. (14 marks)
Creative industry, one of the keys to economic transformation, enables innovation and improves productivity across other sectors within the economy.Its production includes media, live arts, design, visual arts and scientific discovery.
Internet is the driving force behind the creative economy, in which people’s ideas, skills and creativity should count for all.People from all backgrounds should be able to come up with good ideas given the right skills and opportunities.Digital technology makes it possible to cut out the “middle men” and allow artists to deal directly with their audience.And that might be the best thing to happen to artists in hundreds of years.
In the past Shanghai took for granted its strengths in many industries.Shanghai is facing a potential creativity challenge as its old industries face new sources of competition.The promotion of creative industry could be easy for Shanghai’s efforts to recast its own image.
6.Where was the term “creative industry” originated？()
A.In U.S
B.In China
C.In the United Kingdom
D.Not mentioned
7.Which sector does creative industry not relate to ()？
A.Advertising
B.Computer programming
C.Movie making
D.Clothes making
8.What role does creative industry play in the nation’s economy？()
A.It improves productivity across other sectors within the economy
B.It improves productivity of other sectors within the creative industry
C.It enables the transformation of industry innovation
D.It helps to boom the development of visual arts
9.What have artists been trying to do in the past hundreds of years？()
A.To cut out the “middle men”
B.To deal directly with their audience
C.To come up with good ideas
D.To give the right skills and opportunities
10.Why is Shanghai facing a potential creativity challenge？()
A.Its old industries are meeting with new source of competition
B.It overlooked its strength in creative industry
C.It put too much emphasis on its old industries
D.It failed to recast its own image
In 20×8,following events related to Entity A were noted:
(1)Entity A sells goods with a warranty under which customers are covered for the cost of repairs of any manufacturing defects that become apparent within the first twelve months after purchase If minor defects were detected in all products sold, repair costs of RMB 6 000 000 would result. Entity A’s past experience and future expectations indicate that ,for the coming year,60 per cent of the goods sold in 20×8 will have minor defects and 10 per cent of the goods sold in 20×8 will have major defects.
(2)In November20×8,a customer sued Entity A and made a claim for damages of RMB 2 500 000,as Entity A failed to deliver the goods to the customer in time according to the delivery term of relevant sales contract. When Entity A prepared the financial statements for the year ended 31 December 20×8,its lawyers advised that it was probable that Entity a Would be found liable for making a payment of RMB 2 000 000 to the customer for compensation.
（3）Under new environment protection legislation, Entity A is required to fit smoke filters, which costs about RMB20 000 000,to its factories by 30 June 2008.Entity A has not fitted the smoke filters at 31 December 2008.Based on the best estimate of the management of Entity A, it is more likely that Entity A will be imposed a penalty of RMB 10 000 000.
（4）Entity A is required by law to overhaul its equipments once three years. The estimated remaining useful life of the equipments is 18 years. Entity A just spent RMB 6 000 000 in overhauling is equipments in 2007.
（5）Entity A entered into a sales contract with a customer in November 2008 to sell an equipment at the price of RMB 50 000 000.According to the sales contract, Entity A shall deliver the equipments to the customer in the end of 2009 and the amount of penalty is RMB 600 000 if Entity A or the customer fail to fulfill the contract. Entity A’s original estimated cost of fulfilling the sales contract is about RMB 45 000 000.However,due to the increase of the purchase prices of relevant raw materials, the estimated cost of fulfilling the sales contract increased to RMB 55 000 000 in the end of 2008.No inventory has been prepared by Entity A for the production of the equipment by the end of 2008.
Requirement:
According to the events described above, determine whether any provision should be recognized in Entity A’s financial statement for the year ended 31 December 2008.If any provision should be recognized, calculate the amount of provision and prepare related journal entries.
2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would be appropriate.
(6 marks)
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations
which adopt it. (4 marks)
A.follows
B.follow
C.following
D.followed
A. in term of
B. by no means
C. in addition to
D. by means of
