更多“男性,28岁,渔民,昨晚进食海蟹一只,晨起腹泻稀水便,10小”相关的问题
在机械零件的粘接修复技术中,常用的粘接方法有()种。
A.2
B.3
C.4
D.5
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以下程序执行后sum的值是( )。 #include “stdio.h” int main(){ int i,sum; for(i=1;i<4;i++)sum+=i; printf("%d\n",sum); return 0;}
A. 6 B. 10 C. 不确定 D. 3
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邮政名址库中,()信息是指企事业单位、机关、社会团体和其他组织的名称、通信地址、邮政编码及其他有关信息。
A.邮政名址
B.邮政地址
C.组织机构
D.个人
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肝门中部较强回声由下列哪部分组织构成:
A.血管
B.淋巴结
C.肝胆管结构
D.神经
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下列词语书写有误的一项是 ( ) A.吞噬 挥霍 深邃 镶边 蓊郁 十全十美 B.搏动 分辨 弥漫 篱笆 沉淀 尽收眼底 C.温神 譬喻 厮混 干燥 碗牒 黯淡无光 D.颤栗 睫毛 嬉戏 水涡 媒介 恍然大悟
A. 吞噬 挥霍 深邃 镶边 蓊郁 十全十美 B. 搏动 分辨 弥漫 篱笆 沉淀 尽收眼底 C. 温神 譬喻 厮混 干燥 碗牒 黯淡无光 D. 颤栗 睫毛 嬉戏 水涡 媒介 恍然大悟
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孔主要指圆形的内表面,也包括其他内表面中由单一尺寸确定的部分,在建和键槽的结合中,键槽相当于孔()
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眼压调节主要的因素是()
A.晶状体
B.玻璃体
C.房水
D.血容量
E.血渗透压
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依据《中国石化HSSE事故(事件)统计管理办法》,HSSE事故(事件)统计应坚持真实()的原则。
A.有效
B.准确
C.完整
D.及时
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单一输电线路是指()
A.单回路输电线路(一回三相交流输电线路)
B.单回路输电线路(一回正负双极运行的直流输电线路)
C.同杆架设的双回输电线路
D.不同杆架设的双回输电线路
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妊娠五个月,小便频数,淋沥涩痛,午后潮热,手足心热,大便干结,颧赤唇红,舌红少苔,脉细滑数。应诊断为
A.转胞
B.小便不通
C.子满
D.子淋
E.子肿
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以下哪项不属于商品采购的基本流程()
A.必须预付定金
B.必须和供应商面谈
C.与供应商洽谈交易条件
D.签订购货合同
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已知系统的差分方程为y(n)-by(n-1)=x(n),x(n)=anu(n), y(-1)=0,有关系统说法正确为( )。
A. y(0)=1B. h(n)=bnu(n)C. 系统初始状态为0D.
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(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)
A.Note:B.Professional
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