题目内容
2012年，我国的出口总额和国内生产总值分别为129362.4亿元和519322亿元。我国2012年的出口依存度为（）。
查看答案
搜索结果不匹配？点我反馈
更多问题
阅读下列案例材料，然后回答问题。 张某因犯抢劫罪，被某县人民检察院向该县人民法院提起公诉。该县人民法院对案件进行审查后，适用简易程序独任开庭审理此案，在审理过程中，被告人张某因病无法承受审判，人民法院决定延期审理。恢复审理后，根据查明的事实，该县人民法院认为被告人张某抢劫罪名成立，裁定判处有期徒刑6年。 该案审判程序存在哪些违法之处？请指出并简要说明理由。
试论对证人证言应当着重审查的内容。
刑事诉讼中的证人需要具备哪些条件？
It is argued that there is limited revenue recognition guidance available from IFRS with many companies following the current provisions of US GAAP. The revenue recognition standard, IAS 18 Revenue, has been criticised because an entity applying the standards might recognise amounts in the financial statements that do not faithfully represent the nature of the transactions. It has been further argued that current standards are inconsistent with principles used in other accounting standards, and further that the notion of the risks and rewards of ownership has also been subjectively applied in sale transactions.
Required:
(a) (i) Discuss the main weaknesses in the current standard on revenue recognition; (11 marks)
(ii) Discuss the reasons why it might be relevant to take into account credit risk and the time value of money in assessing revenue recognition. (5 marks)
Professional marks will be awarded in part (a) for clarity and expression of your discussion. (2 marks)
(b) (i) Venue enters into a contract with a customer to provide computers at a value of $1 million. The terms are that payment is due one month after the sale of the goods. On the basis of experience with other contractors with similar characteristics, Venue considers that there is a 5% risk that the customer will not pay the amount due after the goods have been delivered and the property transferred. Venue subsequently felt that the financial condition of the customer has deteriorated and that the trade receivable is further impaired by $100,000.
(ii) Venue has also sold a computer hardware system to a customer and, because of the current difficulties in the market, Venue has agreed to defer receipt of the selling price of $2 million until two years after the hardware has been transferred to the customer.
Venue has also been offering discounts to customers if products were sold with terms whereby payment was due now but the transfer of the product was made in one year. A sale had been made under these terms and payment of $3 million had been received. A discount rate of 4% should be used in any calculations.
Required: Discuss how both of the above transactions would be treated in subsequent financial statements under IAS 18 and also whether there would be difference in treatment if the collectability of the debt and the time value of money were taken into account. (7 marks)
微信支付 
支付宝支付