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（请给出正确答案）
A.call out
B.call off
C.call to
D.call on
答案
更多“Ted agreed to ________ the strike if the company would satisfy the demand of the workers.”相关的问题
第1题
A.put up
B.set up
C.look forward
D.agree to
第2题
A.on condition that
B.in that condition
C.on no condition
D.in condition for
第3题
A．the seller
B．the buyer
C．the broker
D．the dealer
第4题
W: I'm afraid not. Mid September, I think.
Q: When is the earliest possible time of shipment？
(13)
A．July.
B．August.
C．September.
D．October.
第5题
听力原文：M: What is a cheque card？
W: It was originally issued in UK. British banks started to issue cheque cards in 1965, and as from 1969 all the main commercial banks in Britain agreed to issue a standardized form. of cheque card.
Q: What happened to British banks in 1969？
(17)
A．All the main commercial banks in Britain agreed to issue a standardized form. of cheque card.
B．British banks started to issue credit cards.
C．Customers of British banks may cash their cheques in European countries.
D．Commercial banks in the United States began to issue cheque card.
第6题
ased on the information from the book) Under voyage charter, payment by the charterer is always based on an agreed time span.()
此题为判断题(对，错)。
第7题
Although the company did manage to make a small profi t in its fi rst year of trading, it was never a great success and in its second year of trading it made a loss of ￡10,000.
At that time Fran said he thought the company should cease trading and be wound up. Gram and Hen, however,were insistent that the company would be profi table in the long-term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the business, although retaining his position as a company director.
In the course of the next three years Gram and Hen falsifi ed Ire Ltd’s accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that they could no longer hide the company’s debts and that it would have to go into insolvent liquidation, with debts of ￡100,000.
Required:
Advise Fran, Gram and Hen as to any potential liability they might face as regards:
(a) fraudulent trading, under both criminal and civil law; (5 marks)
(b) wrongful trading under s.214 of the Insolvency Act 1986. (5 marks)
第8题
Several months later Qian intended to transfer his shares to a listed company for profit and sent notices to the other three shareholders asking for their consent. Zhao agreed and also expressed his willingness to buy Qian’s shares if the price was reasonable. Sun disagreed and claimed his right of priority to buy Qian’s shares. However, Zhao and Sun could not reach an agreement as to the proportion of shares to buy. Lee kept silent upon receipt of the notice.
Since Sun offered a price lower than that of the listed company, Qian entered into a contract to sell his shares to the listed company, which caused a dispute among the four shareholders. Under such circumstances, Lee decided to leave the company and requested the company to purchase his shares.
Required:
In accordance with the relevant provisions of the Company Law:
(a) State how Zhao and Sun’s failure to reach an agreement on the proportion of shares to purchase should be dealt with. (2 marks)
(b) State whether Lee’s request for the company to purchase his shares should be upheld if the dispute was brought to court. (2 marks)
(c) State whether Qian was entitled to transfer his shares to the listed company. (2 marks)
第9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)
