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实验资料:2007一2一19，某企业领“中支”原材料100个，到原材料仓，准备投入生产。
问题:如何利用易飞ERP系统软件进行相应的业务处理？请分析并给出其操作步骤。

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____、采购业务流程、采购业务统一构成了采购管理。

在巴黎画派中，__擅长以独特的变形美表现女性形象，_常常通过作品表达对故乡的回忆和幸福生活的憧憬。

(a) The International Accounting Standards Board has recently completed a joint project with the Financial Accounting Standards Board (FASB) on fair value measurement by issuing IFRS 13 Fair Value Measurement. IFRS 13 defines fair value, establishes a framework for measuring fair value and requires significant disclosures relating to fair value measurement.
The IASB wanted to enhance the guidance available for assessing fair value in order that users could better gauge the valuation techniques and inputs used to measure fair value. There are no new requirements as to when fair value accounting is required, but the IFRS gives guidance regarding fair value measurements in existing standards. Fair value measurements are categorised into a three-level hierarchy, based on the type of inputs to the valuation techniques used. However, the guidance in IFRS 13 does not apply to transactions dealt with by certain specific standards.
Required:
(i) Discuss the main principles of fair value measurement as set out in IFRS 13. (7 marks)
(ii) Describe the three-level hierarchy for fair value measurements used in IFRS 13. (6 marks)
(b) Jayach, a public limited company, is reviewing the fair valuation of certain assets and liabilities in light of the introduction of IFRS 13.
It carries an asset that is traded in different markets and is uncertain as to which valuation to use. The asset has to be valued at fair value under International Financial Reporting Standards. Jayach currently only buys and sells the asset in the Australasian market. The data relating to the asset are set out below:
Additionally, Jayach had acquired an entity on 30 November 2012 and is required to fair value a decommissioning liability. The entity has to decommission a mine at the end of its useful life, which is in three years’ time. Jayach has determined that it will use a valuation technique to measure the fair value of the liability. If Jayach were allowed to transfer the liability to another market participant, then the following data would be used.
Jayach needs advice on how to fair value the liability.
Required:
Discuss, with relevant computations, how Jayach should fair value the above asset and liability under IFRS 13. (10 marks)
Professional marks will be awarded in question 4 for the clarity and quality of the presentation and discussion. (2 marks)

Section B – TWO questions ONLY to be attempted
(a) Coate, a public limited company, is a producer of ecologically friendly electrical power (green electricity). Coate’s revenue comprises mainly the sale of electricity and green certificates. Coate obtains green certificates under a national government scheme. Green certificates represent the environmental value of green electricity. The national government requires suppliers who do not produce green electricity to purchase a certain number of green certificates. Suppliers who do not produce green electricity can buy green certificates either on the market on which they are traded or directly from a producer such as Coate. The national government wishes to give incentives to producers such as Coate by allowing them to gain extra income in this way.
Coate obtains the certificates from the national government on satisfactory completion of an audit by an independent organisation, which confirms the origin of production. Coate then receives a certain number of green certificates from the national government depending on the volume of green electricity generated. The green certificates are allocated to Coate on a quarterly basis by the national government and Coate can trade the green certificates.
Coate is uncertain as to the accounting treatment of the green certificates in its financial statements for the period ended 30 November 2012 and how to treat the green certificates which were not sold at the end of the reporting period. (7 marks)
(b) During the year ended 30 November 2012, Coate acquired an overseas subsidiary whose financial statements are prepared in a different currency to Coate. The amounts reported in the consolidated statement of cash flows included the effect of changes in foreign exchange rates arising on the retranslation of its overseas operations. Additionally, the group’s consolidated statement of cash flows reported as a loss the effect of foreign exchange rate changes on cash and cash equivalents as Coate held some foreign currency of its own denominated in cash. (5 marks)
Under the shareholder agreement, consensus is required with respect to:
– significant changes in the company’s activities;
– plans or budgets that deviate from the business plan;
– accounting policies; acquisition of assets above a certain value; employment or dismissal of senior employees; distribution of dividends or establishment of loan facilities
Coate feels that the consensus required above does not constitute a hindrance to the power to control Patten, as it is customary within the industry to require shareholder consensus for decisions of the types listed in the shareholders’ agreement.
(d) In the notes to Coate’s financial statements for the year ended 30 November 2012, the tax expense included an amount in respect of ‘Adjustments to current tax in respect of prior years’ and this expense had been treated as a prior year adjustment. These items related to adjustments arising from tax audits by the authorities in relation to previous reporting periods.
The issues that resulted in the tax audit adjustment were not a breach of tax law but related predominantly to transfer pricing issues, for which there was a range of possible outcomes that were negotiated during 2012 with the taxation authorities. Further at 30 November 2011, Coate had accounted for all known issues arising from the audits to that date and the tax adjustment could not have been foreseen as at 30 November 2011, as the audit authorities changed the scope of the audit. No penalties were expected to be applied by the taxation authorities.
Required:
Discuss how the above events should be accounted for in the individual or, as appropriate, the consolidated financial statements of Coate.
Note: The mark allocation is shown against each of the four events above.
Professional marks will be awarded in question 2 for the clarity and quality of the presentation and discussion. (2 marks)