A company entered into a contract on 1 January 20X5 to build a factory.The total contract revenue was $2.8 million.At 31 December 20X5 the contract was certified as 35% complete.Costs incurred during the year were $740,000 and costs to complete are estimated at $1.4 million.$700,000 has been billed to the customer but not yet paid.
What amount will be recognised as a contract asset or liability in respect of this contract in the statement of financial position as at 31 December 20X5().
A、$271,000 contract asset
B、$509,000 contract asset
C、$271,000 contract liability
D、$509,000 contract liability
时间:2024-04-18 15:28:16
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You just purchased a refurbished router that contains a configuration from a previous deployment. What should you do, before entering a new configuration into the router?()
A . RAM should be erased and the router restarted.
B . Flash should be erased and the router restarted.
C . NVRAM should be erased and the router restarted.
D . The new configuration should be entered and saved.
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The company has()over the years into a multi-million dollar organization.
A . involved
B . resolved
C . evolved
D . revolved
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While logged into a Company switch you issue the following command: CompanySwitch(config-mst)# instance 10 vlan 11-12 What does this command accomplish?()
A . It enables a PVST+ instance of 10 for vlan 11 and vlan 12
B . It enables vlan 11 and vlan 12 to be part of the MST region 10
C . It maps vlan 11 and vlan 12 to the MST instance of 10.
D . It creates an Internal Spanning Tree (IST) instance of 10 for vlan 11 and vlan 12
E . It create a Common Spanning Tree (CST) instance of 10 for vlan 11 and vlan 12
F . It starts two instances of MST, one instance for vlan 11 and another instance for vlan 12.
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After logging into a router, you type in "enable" and then enter the correct password when prompted. What is the current router prompt symbol at this point?()
A . >
B . #
C . ?
D . *
E . All of the above
F . None of the above
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A seaman dies during a voyage. What is NOT required to be entered into the Official Log? ()
A . Statement that the Master has taken custody of the deceased's MMD and passport
B . An inventory of the money and property
C . Statement of the wages due
D . Statement as to the total deductions to be made from the wage
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While using a packet analyzer, you notice four additional bytes being added to the packets in the Company network. Which protocol inserts a four byte tag into the Ethernet frame and recalculates CRC value? ()
A . DTP
B . VTP
C . 802.1Q
D . ISL
E . None of the other alternatives apply
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What is the most likely reason that an IBGP route that has been selected as a best route is not entered into the IP routing table?()
A . Route reflectors are not passing updates properly.
B . BGP synchronization has been enabled.
C . The next-hop address is unreachable.
D . No loopback interface has been configured on a router.
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The carrier is the owner or Charterer who enters into a contract with().
A . the consignee
B . the cargo owner
C . the shipper
D . the consignor
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The following configuration command was entered into a router:ip route 172.16.3.0 255.255.255.0 192.168.2.4 Which of the following statements are true regarding this configuration change?()
A . The default administrative distance is used.
B . The command is used to establish a static route.
C . The command is used to configure the router interfaces.
D . The command is used to establish a stub network.
E . The subnet mask for the source address is 255.255.255.0
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A Convention about safety of life at sea was adopted in 1974 which included a new amendment procedure, according which an amendment shall enter into force()
A . after being accepted by more than two thirds of the Parties
B . after being accepted by more than half of the Parties
C . within a specified period of time with no objections
D . within a specified period of time with no exceptio
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After the show ip route command has been entered,the follwing routes are displayed.Which route will not be entered into the routing table of a neighboring router?()
A . R 192.168.8.0/24 [120/1] via 192.168.2.2, 00:00:10, Serial0
B . R 192.168.11.0/24 [120/7] via 192.168.9.1, 00:00:03, Serial1
C . C 192.168.1.0/24 is directly connected, Ethernet 0
D . R 192.168.5.0/24 [120/15] via 192.168.2.2,00:00:10,Serial0
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Young people should enter into a broad flexible training program, through which they can learn a lot and be _____ for their future careers.
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When we create our company profile, the style of a company profile that really stands out can be incorporated into our own.
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Enter键是()。A.输入键B.回车换行键C.空格键D.换档键
Enter键是()。
A.输入键
B.回车换行键
C.空格键
D.换档键
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On 1 October 2009 Mocca entered into a construction contract that was expected to take 27 months and therefore be completed on 31 December 2011. Details of the contract are:
<img src='https://img2.soutiyun.com/ask/uploadfile/10515001-10518000/4356371191f756760ce88a53ba316802.png' />
Plant for use on the contract was purchased on 1 January 2010 (three months into the contract as it was not required at the start) at a cost of $8 million. The plant has a four-year life and after two years, when the contract is complete, it will be transferred to another contract at its carrying amount. Annual depreciation is calculated using the straight-line method (assuming a nil residual value) and charged to the contract on a monthly basis at 1/12 of the annual charge.
The correctly reported income statement results for the contract for the year ended 31 March 2010 were:
<img src='https://img2.soutiyun.com/ask/uploadfile/10515001-10518000/a0bef5b56f4bb1abb60e40002457168d.png' />
The percentage of completion is calculated as the agreed value of work completed as a percentage of the agreed contract price.
Required:
Calculate the amounts which would appear in the income statement and statement of financial position of Mocca, including the disclosure note of amounts due to/from customers, for the year ended/as at 31 March 2011 in respect of the above contract.
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On 1 January 2012 a company enters into a lease agreement to lease a piece of machinery as the lessor with the following terms:
<img src='https://img2.soutiyun.com/ask/uploadfile/9099001-9102000/b1a3d210fe721bdd35587f25e2a1a7de.jpg' />
The total affect on 2012 pre-tax income for the lessor from this lease is closest to:
A.$32,143.
B.$75,000.
C.$82,519.
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An analyst is assessing a company that entered into a take-or-pay contract during the year and also has significant number of operating leases. Which of the following statement is the least accurate?
A. The company’s financial statements must be adjusted before the analyst compares this company to other companies in its industry.
B. Despite the off-balance sheet nature of take-or-pay contracts and operating leases, an attempt to determine the actual financial position of the company can be garnered from the footnotes.
C. The take-or-pay contracts and operating leases mean that this company has much higher business risk than similar companies that do not use off-balance sheet financing techniques.
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在Word文档中,要想产生段落标记,应该输入()。A.Enter键B.Shift+Enter键C.分布符D.分节符
在Word文档中,要想产生段落标记,应该输入()。A.Enter键B.Shift+Enter键C.分布符D.分节符
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A lessee company entered into a new capital lease agreement with a lesson company. The lease payments are $180,000 annually and are due at the end of each year for 6 years. The appropriate discount ra
A.$130,657.
B.$173,000.
C.$212,148.
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A corporation issues five-year fixed-rate bonds. Its treasurer expects interest rates to decline for allmaturities for at least the next year. She enters into a one-year agreement with a bank to recei
A、Futures contract.
B、Forward contract.
C、swap.
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Epsilon Inc., a U.S. based company, must pay ¥1,000,000,000 to its Japanese component supplier in 3 months. Epsilon approaches a dealer and enters into a USD/JPY currency forward contract, containing
A、The dealer will deliver yen on expiration.
B、The amount of USD exchanged for JPY is determined at expiration.
C、Epsilon may receive or pay JPY,depending on the exchange rate at expiration.
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Upon entering into serious negotiations with a seller, a potential acquirer should require.在与卖方进行认真谈判后,潜在收购方应要求:()。
A、Thesellertoguaranteeitsbalancesheet卖方保证其资产负债表
B、Thesellertostopsolicitingotherbuyers卖方停止招揽其他买家
C、Thesellershouldrestrictmajorcapitalexpenses卖方应限制主要资本支出
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After a company has successfully entered a new market, the primary rule dictating its expansion in the I new market is risk while optimizing opportunity. ()
A、minimizing
B、to minimize
C、minimize
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A portfolio manager is required to sell 31,250 shares of XYZ Inc. in two months. She is concerned the price of XYZ shares will decline during the 2-month period, so she enters into a deliverable equit
A、Pay EUR 687,500 to the dealer.
B、Receive EUR 4,312,500 from the dealer.
C、Receive EUR 5,000,000 from the dealer.