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On 1 October 2013, Xplorer commenced drilling for oil from an undersea oilfield. The

extraction of oil causes damage to the seabed which has a restorative cost (ignore discounting) of $10,000 per million barrels of oil extracted. Xplorer extracted 250 million barrels of oil in the year ended 30 September 2014.Xplorer is also required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30 million on 30 September 2018. Xplorer’s cost of capital is 8% per annum and $1 has a present value of 68 cents in five years’ time.

What is the total provision (extraction plus dismantling) which Xplorer would report in its statement of financial position as at 30 September 2014 in respect of its oil operations().

A、$34,900,000

B、$24,532,000

C、$22,900,000

D、$4,132,000

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更多“On 1 October 2013, Xplorer com…”相关的问题

第1题

甲公司为某企业集团的一个投资中心，X是甲公司下设的一个利润中心，相关资料如下：资料一：2012年X

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（1）根据资料一，计算X利润中心2012年度的部门边际贡献。？（2）根据资料二，计算甲公司接受新投资机会前的投资报酬率和剩余收益。？（3）根据资料二，计算甲公司接受新投资机会后的投资报酬率和剩余收益。？（4）根据（2），（3）的计算结果从企业集团整体利润的角度，分析甲公司是否应接受新投资机会，并说明理由。

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第2题

A company had $20 million of capitalised development expenditure at cost brought forwa

rd at 1 October 20X7 in respect of products currently in production and a new project began on the same date.

The research stage of the new project lasted until 31 December 20X7 and incurred $1.4 million of costs.From that date the project incurred development costs of $800,000 per month.On 1 April 20X8 the directors became confident that the project would be successful and yield a profit well in excess of costs.The project was still in development at 30 September 20X8.Capitalised development expenditure is amortised at 20% per annum using the straight line method.

What amount will be charged to profit or loss for the year ended 30 September 20X8 in respect of research and development costs().

A、$8,280,000

B、$6,880,000

C、$7,800,000

D、$3,800,000

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第3题

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A.A.正确

B.B.错误

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第4题

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A.yc=56+2x

B.yc=-56+2x

C.yc=56-2x

D.yc=-56-2x

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第5题

I remember he was here________ autumn of 1985, perhaps in________ October that year.

A.in; /

B.in the; the

C.in the; /

D.the; the

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第6题

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B.October 31st

C.March 20th

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第7题

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A.14万元

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C.15万

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第8题

At the end of September, Jack received a bill for fuel used in September. Payment is n

ot due until October 30. This transaction: ().

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C、Should be recorded as an expense of September, regardless of the payment date

D、Is recorded as a liability in September, but is not considered an expense until paid.

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第9题

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A.grunt

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第10题

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1 000

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