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A.preserved
B.maintained
C.protected
D.kept
答案
更多“The gas pipes have been poorly ____, thus causing the serious leakage.”相关的问题
第1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)
第2题
A.a surplus of
B.surplus of
C.shortage of
D.a shortage of
第3题
Two hours later, my friend telephoned me from the flat.At the moment, he said, he was listening to some of my re- cords after having just had a truly wonderful meal.He had found a pan on the gas stove and fried two eggs and had helped himself to some cold chicken from the refrigerator.Now he said, he was drinking a glass of orange juice and he hoped I would join him.I asked him if he had reached the flat without difficulty, he answered that he had not been able to find the key under the stone, but fortunately the living-room window just by the apple tree had been open and he had climbed in.I listened to all this in astonishment.There is no apple tree in front of my living room, but there is one in front of my neighbor's.
1.When his friend arrived from abroad the writer was______ .
A . at the airport
B . at home
C . still at the office
D . on his way home
2.As the writer was busy and couldn't go home on time, he asked his friend ().
A.to cook something for him
B.to have a meal and drink himself
C.to wait for him to have dinner together
D.to go into the kitchen and cook first
3 .Two hours later, the writer () .
A.got home and met his friend
B.was listening to some records
C.rang up his friend
D.got a phone call from his friend
4.Knowing his friend's arrival, the writer had ().
A.left the living room window open
B.asked his neighbor to receive his friend
C.managed to go home later than usual
D.hid the key for him somewhere near the door
5.The writer was surprised to find that his friend had () .
A.entered his neighbor' s house by mistake
B.entered his living room by climbing the apple tree
C.entered his house through a neighbor' s window
D.got into the living room with a neighbor' s key
第5题
A.Logistics article
B.Tanker container
C.International transport
D.Distribution capacity
第6题
A.Flue Gus Desulfurization
B.blue Gas Desulfurization
C.Flue bas Desul furization
D.Flue bus Desulfurization
第8题
A study published recently in the journal Nature shows that air- borne leaded gas emissions from the United States were the leading contributor to the high concentration of lead in the snow in Greenland. The new study is a result of the continued research led by Dr. Charles Boutron, an expert on the impact of heavy metals on the environment at the National Center for Scientific Research in France. A study by Dr. Boutron published in 1991 showed that lead levels in arctic snow were declining.
In his new study, Dr. Boutron found the ratios of the different forms of lead in the leaded gasoline used in the United States were different from the ratios of European, Asian and Canadian gasoline and thus enabled scientists to differentiate the lead sources. The dominant lead ratio found in Greenland snow matched that found in gasoline from the United States.
In a study published in the. journal Ambio, scientists found that lead levels in soil in the North-eastern United States had decreased markedly since the introduction of unleaded gasoline.
Many scientists had believed that the lead would stay in soil and snow for a longer period.
The authors of the Ambio study examined samples of the upper layers of soil taken from the same sites of 30 forest floors in New England, New York and Pennsylvania in 1980 and in 1990.
The forest environment processed and redistributed the lead faster than the scientists had expected.
Scientists say both studies demonstrate that certain parts of the ecosystem respond rapidly to reductions in atmospheric pollution, but that these findings should not be used as a license to pollute.
1. Lead accumulation worldwide decreased significantly after the use of unleaded gas in the US .
A、 was discouraged
B、was enforced by law
C、was prohibited by law
D、 was introduced
2. It can be inferred from the last paragraph that scientists .
A、are puzzled by the mystery of forest pollution
B、feel relieved by the use of unleaded gasoline
C、still consider lead pollution a problem
D、lack sufficient means to combat lead pollution
第9题
A.have solved
B.have been solving
C.have to solve
D.have to be solved
第10题
A.Not until…have
B.Until…did
C.Not until…do
D.Until…have
