It would be months _________ he was fit for work.
A.although
B.unless
C.before
D.until
A.although
B.unless
C.before
D.until
A.was
B.should be
C.were
D.had been
A.would aim at
B.would live at
C.would keep at
D.would stay at
A.until
B.after
C.before
A. will
B. shall
C. would
D. were to
The frog came to me probably attracted by the h_________ tone of my computer, which sounded like that of other tree frogs, or with a m______ to tell me that frogs were dying around the world because of their s________ to the pollution and global climate change. As frogs are an “i________ species”, what has happened to them may happen to us, if we sit back and do nothing. We must act now, or it would be too late.
The finance director of GXJ Co would like to hedge the interest rate risk arising from the future loan and the company’s bank has offered a 3–9, 4·5%–3·5% forward rate agreement.
The finance director is also concerned about the foreign currency risk associated with the euro interest payment which would be due in nine months’ time.
The following exchange rates are available:
Required:
(a) Evaluate the proposed forward rate agreement as a way of managing the interest rate risk anticipated by GXJ Co. (3 marks)
(b) Analyse the foreign currency risk associated with the future interest payment of GXJ Co and briefly discuss ways that this risk might be hedged. (4 marks)
(c) Explain the nature of four-way equivalence in the relationship between spot exchange rates, forward exchange rates and future (expected) spot rates. (3 marks)
Hopewell sells a line of goods under a six-month warranty.Any defect arising during that period is repaired free of charge.Hopewell has calculated that if all the goods sold in the last six months of the year required repairs the cost would be $2 million.If all of these goods had more serious faults and had to be replaced the cost would be $6 million.
The normal pattern is that 80% of goods sold will be fault-free, 15% will require repairs and 5% will have to be replaced.
What is the amount of the provision required().
A、$2 million
B、$1.6 million
C、$6 million
D、$0.6 million
Read this advert for a job. You would like to apply for it and have written some notes about your experience. Use the notes to write a letter of application (120-140 words) similar to the one above. Personal Assistant to Overseas Sales Manager We are currently seeking someone to work in a busy and expanding department. You will have experience in secretarial duties. Good knowledge of English and at least one other languages is preferred. You will need to travel abroad with the Sales Manager and organize schedules. Opportunities for promotion. Note completed course at college been working for travel agency for last 6 months worked 2 years as receptionist and secretar lived in Rome summer 2019 – fluent Italian
A、Only statement I is correct
B、Only statements I and II are correct
C、Only statement III is correct
D、Only statements II and III are correct
E、Only statement II is correct.
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:
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.