政府以购买者身份从企业购入商品属于政府补助。

未分类题根据<巴塞尔协议Ⅱ》，债务人对银行的实质性信贷债务逾期()天以上的，即被视为违约。A.30B.60C.90D.18

未分类题等额本金还款法在贷款期内每( )等额偿还贷款本金。

未分类题除房地产开发商、中介机构认及担保公司以外的其他合作机构风险的防范措施不包括( )。

未分类题全日制本专科生每人每年申请贷款额度不超过( )元。

未分类题强调降低银行成本，使银行保持令人满意的边际利润。

未分类题ABC公司为解决经营资金紧张问题,经批准于2004年1月1日发行3年期公司债券,债券面值为200万元,债券年利率为12%,到期一次还本付息,每年年末计算债券应计利息?摊销债券溢折价,债券溢折价采用直线法摊销?但是,2004年1月1日并未发行出去,7月1日以218万元价格发行,发行费用1万元(不重要),发行收入全部收到存入银行?其中DEF公司购买了ABC公司发行的全部债券的60%,实际支付价款130.8万元,已用银行存款支付,另外,以现金2000元支付有关税费?DEF公司为ABC公司的全资子公司?要求:(1)编制ABC公司2004年应付债券的有关会计分录?(2)编制DEF公司2004年债券投资的有关会计分录?(答案中的金额单位用万元表示?)

未分类题(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)Required:Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.Note: The mark allocation is shown against each of the items above.Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)

未分类题Which one of the following taxes is administered by the local offices of the State Administration of Taxation (State Tax Bureau)?

未分类题负债结构分析包括( )。

未分类题根据经验法则，资产负债率超过( )，对普通家庭而言就属于偏高了。

未分类题以下不属于教育投资规划的流程步骤的是( )。

未分类题保险合同的有偿性主要体现在()

未分类题以下不能体现教育投资规划的重要性的是()。

未分类题中小企业融资需求一般具有以此预防由于关键人物的死亡或伤残导致的经济损失()的特点。

未分类题根据生命周期理论，理财师需要掌握每个年龄段客户的特点，根据客户不同的需求侧重点、经济状况和风险偏好进行合理的保险配置，建议中年人客户的保险组合为()。