斜坡卷扬运输的机电控制系统,应有限速保护装置、主传动电动机的短路及断电保护装置、过卷保护装置、过速保护装置、过负荷及无电压保护装置、卷扬机操纵手柄与安全制动之间的联锁装置、卷扬机与信号系统之间的()等。
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两台以上的挖掘机在同一平台上作业时,挖掘机的间距应当满足:汽车运输时,不得小于其最大挖掘半径的3倍,且不得小于()m。
A. 30
B. 40
C. 50
运输物料的钢丝绳,自悬挂之日起,隔一年做第一次试验,以后每隔()个月试验一次。
A. 2
B. 4
C. 6
目前,ECR的推广对象主要是()。
A. 服装业
B. 电子产品
C. 化工产品
D. 快速消费品和食品杂货
(i) On 1 July 2010, the factory had a carrying amount of $3·6 million and is expected to be sold for net proceeds of $5 million. On the same date the plant had a carrying amount of $2·8 million, but it is anticipated that it will only realise net proceeds of $500,000.
(ii) Of the employees affected by the closure, the majority will be made redundant at cost of $750,000, the remainder will be retrained at a cost of $200,000 and given work in one of the company’s other operations.
(iii) Trading losses from 1 July to 30 September 2010 are expected to be $600,000 and from this date to the closure on 31 January 2011 a further $1 million of trading losses are expected.
Required:
Explain how the decision to close the furniture making operation should be treated in Manco’s fi nancial statements for the years ending 30 September 2010 and 2011. Your answer should quantify the amounts involved.