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Huntsville（June 10)-When JNC Film Studio decided to change its business focus from animati

Huntsville(June 10)-When JNC Film Studio decided to change its business focus from animation movies to action movies, the company determined to consolidate production facilities and operations. Currently one of the largest film studios in the Midas City is an 80-year-old local film company with more than 120 employees. Its business is getting bigger, so the owner, Charles Williams decided to move its main studio to Huntsville City. Martin Cooper, the mayor of Huntsville City was pleased to hear this news and promised to give the company many incentives such as tax breaks. At a press conference on Thursday, June 10, at 2 p.m., Mr. Cooper and Mr. Williams met together and signed an agreement The mayor said that the relocation was expected to bring additional revenue to the city, as the actors and crew typically frequent hotels and restaurants in and around the city while filming is taking place."Filming also attracts tourists who want to try to catch sight of a celebrity, and we anticipate that this will lead to an increase in sales in shops and local businesses, too." added Mr. Cooper. Next week on June 15, Mr. Williams will give a presentation at the Huntsville Community Center. Many business owners will be invited to hear his upcoming project. Scheduled to appear with him to discuss the plans will be Michael Woods, producer of the recent hit Walking with Two Sons, and Emily Jackson, director of the documentary Hunger in Africa.The public is also welcome to attend the event, as space allows. For information, visit the City Halls web site at www.huntsvillecity.org.

Whats the purpose of the article？

A．To announce a new movie release

B．To recruit actors and movie crews

C．To report the relocation of a business

D．To celebrate a studio"s 80th anniversary

答案

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发布时间：2020-11-18

更多“Huntsville（June 10)-When JNC Film Studio decided to change its business focus from animati”相关的问题

第1题

What is mentioned about JNC Film Studio？A．It will focus exclusively on animation movies.B．

What is mentioned about JNC Film Studio？

A．It will focus exclusively on animation movies.

B．Many business owners will invest in the movie.

C．Its relocation will promote travel to Huntsville City.

D．Martin Cooper will give a presentation on June 15.

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第2题

E－Mail Message From: William StrictlandTo: Lucy StoneSubject: Museum Schedule Dear Ms. Sto

E-Mail Message From: William Strictland

To: Lucy Stone

Subject: Museum Schedule Dear Ms. Stone, Thank you for your inquiry about our exhibition schedule. This summer we have various exhibitions and lectures you can enjoy. On July 15, the date you want to visit our Huntsville Museum, we will display Nature Photographs taken by Sonny Terry. His pictures contains city parks, zoos, and waterfronts in Huntsville City. In addition, you can see our fantastic display of 18th Century dresses, shoes, and accessories on loan from The Henry Art Institute in Paris. All special exhibits will be held in the Diamond Gallery, and the special exhibit entrance fee is $10 for the general public and $3 for students and seniors(65+)with identification. If you are a museum member, you dont need to pay special exhibit fees. There will be a lecture led by the photography teacher, Sonny Terry. He will hold a discussion on technique used in photographs in the Nature in the City exhibit. And another lecture regarding influence of 18th Century Fashion on Modern Designers will be led by Grace Martin, the author of numerous books on the history of fashion. Admissions to these lectures are free but registration is recommended. Lastly, there will be a guided tour by our curator. It is also free of charge but registration is required beforehand, and participation is restricted to the first 10 people who register. There are two ways to register for our museum events. You can simply fill out our registration form. on our Web site, and you may prepay special exhibition fees online with a credit card. The other way is that you can visit the museum services desk and complete an event registration form, and you may pay the special exhibition fees there with cash or a credit card. Thank you and I am looking forward to seeing you at our museum. William Strictland Museum Information Center The Huntsville Museum 3569 Walter Road, Huntsville 385Event Registration and Fee Prepayment

E－Mail Message From: William StrictlandTo: Lucy St

Total payment submitted: $ 10.00 Payment method(select one): Credit card()/ Cash(×)

What is NOT mentioned as a source of Sonny Terrys Pictures？

A.City parks

B.Waterfronts

C.Skyscrapers

D.Zoos

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第3题

A．Wednesday, June 7, at 6:30 p. m.B．Wednesday, June 30,6at 7:00 p. m.C．Monday, June 10

A.Wednesday, June 7, at 6:30 p. m.

B.Wednesday, June 30,6at 7:00 p. m.

C.Monday, June 10, at 9:00 a. m.

D.Friday, June 14, at 7:00 p. m.

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第4题

Seaport Village for Waterfront Shopping and DiningShops open daily 10 AM to 9 PM June Thro

Seaport Village for Waterfront Shopping and Dining Shops open daily 10 AM to 9 PM June Through August 10 AM to 10 PM Restaurants have extended hours ______ .

A．Shops are closed earlier in December.

B．Visitors probably cannot find a restaurant to dine after 10 PM.

C．Seaport Village is a business center in the downtown.

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第5题

What is NOT suggested about Lucy Stone？A．She lives in the same area the Museum located.B．S

What is NOT suggested about Lucy Stone？

A．She lives in the same area the Museum located.

B．She wants to visit the museum on July 15.

C．She is a member of the Huntsville Museum.

D．She registered for events at the museum desk.

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第6题

A requirement for an "inspection certificate" does not constitute a requirement to evidenc

e a pre-shipment event (e.g.pre-shipment inspection certificate) so that inspection certificate may be dated after the date of shipment, but must not indicate the date after the latest date for presentation of documents.

If a B/L on board dated 10 June, 200× while the inspection certificate dated 11 June, 200×, it is( ) acceptable/( ) unacceptable.

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第7题

Name: （9) __________Sex: Male Nationality: （10 ) __________ Passport No. : 8469703 Flight

Name: (9) __________Sex: Male Nationality: (10 ) __________ Passport No. : 8469703 Flight No. : Flight (11) __________ Destination: (12 ) __________ Date: 7th June Time: 2:50 p. m. 第(9)题答案是

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第8题

Question 7The summary Balance Sheet of Billy Trading Company on 1 April 2003 was as follow

Question 7

The summary Balance Sheet of Billy Trading Company on 1 April 2003 was as follows:

＄

Equipment (at cost) 180,000

Less: Provision for depreciation (68,400)

Stock 38,600

Debtors 50,000

Total assets 200,200

Financed by:

Share Capital 70,000

Revenue Reserves 50,000

10% debentures 70,000

Proposed dividends 2,200

Bank overdraft 8,000 200,200

Additional information:

1. The following sales, purchases and payment transactions are expected to occur in the next three months:

Sales Purchases Expenses

＄＄＄

April 360,000 180,000 60,000

May 370,000 200,000 70,000

June 360,000 190,000 80,000

2. All sales are on credit basis and the collection pattern is expected as follows:

(a)80% of the money will be collected in the month of sales. It is estimated that 5% cash discount will be given for collections in this period.

(b)The remaining 20% of the money will be collected in the month subsequent to sales.

3. Payment to creditors is made in the month of purchases in order to take the advantage of 10% discount which is calculated on the gross purchase figures.

4. Depreciation of tide equipment is calculated at a rate of 15% per annum on cost. Depreciation charges have been included in the estimation of expenses for each month from April to June 2003.

5. Expenses are paid in the month in which they are incurred.

6. Stock levels are expected to remain unchanged throughout the period.

7. The proposed dividend will be paid in May 2003.

8. The debentures interest for the three months will be paid in July 2003.

Required:

(a)Prepare a Budgeted Profit and Loss Account for the three months ended 30 June 2003.

(b)Prepare a Cash Budget for each of the three months from April to June 2003.

(c)Prepare a Budgeted Balance Sheet as at 30 June 2003.

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第9题

Read the e-mails below.Complete the booking form. on the opposite page.Write a word or phr

Read the e-mails below.

Complete the booking form. on the opposite page.

Write a word or phrase (in CAPITAL LETTERS) or a number on lines on your Answer Sheet.

Date: Mon. 16 June 2008 09:11:19

From: parveenr@danos.com

To: 'Mary Young' ＜mary@danos.com＞

Subject: Urgent trip to Paris

Mary,

Tomorrow I'm going to visit Pierre Blance in Paris and will stay there for three days. I'11 be back on the morning of June 20th. Could you please make reservations in Holiday Inn？ A single room is OK. I would also like you to read my mails in my absence.

Thanks,

Parveen

Date: Mon. 16 June 2008 10:00:35

From: mary@danos.com

To: 'Parveen Ramone' ＜parveenr@danos.com＞

Subject: Hotel reservations

Dear Parveen,

I've made the reservations. The room is booked in your name and they may contact you by email if necessary.

Regards,

Mary

Hotel Booking Form

Name:【41】

Tel: 1232 790535

Email:【42】

Arrival Date:【43】

Departure Date:【44】

Room Type (single/double):【45】

(41)

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第10题

（a) On 1 January 2015, Palistar acquired 75% of Stretcher’s equity shares by means of an i

(a) On 1 January 2015, Palistar acquired 75% of Stretcher’s equity shares by means of an immediate share exchange of two shares in Palistar for five shares in Stretcher. The fair value of Palistar and Stretcher’s shares on 1 January 2015 were $4·00 and $3·00 respectively. In addition to the share exchange, Palistar will make a cash payment of $1·32 per acquired share, deferred until 1 January 2016. Palistar has not recorded any of the consideration for Stretcher in its financial statements. Palistar’s cost of capital is 10% per annum.

The summarised statements of financial position of the two companies as at 30 June 2015 are:

（a) On 1 January 2015, Palistar acquired 75% of St

The following information is relevant:

(i) Stretcher’s business is seasonal and 60% of its annual profit is made in the period 1 January to 30 June each year.

(ii) At the date of acquisition, the fair value of Stretcher’s net assets was equal to their carrying amounts with the following exceptions:

An item of plant had a fair value of $2 million below its carrying value. At the date of acquisition it had a remaining life of two years.

The fair value of Stretcher’s investments was $7 million (see also note (v)).

Stretcher owned the rights to a popular mobile (cell) phone game. At the date of acquisition, a specialist valuer estimated that the rights were worth $12 million and had an estimated remaining life of five years.

(iii) Following an impairment review, consolidated goodwill is to be written down by $3 million as at 30 June 2015.

(iv) Palistar sells goods to Stretcher at cost plus 30%. Stretcher had $1·8 million of goods in its inventory at 30 June 2015 which had been supplied by Palistar. In addition, on 28 June 2015, Palistar processed the sale of $800,000 of goods to Stretcher, which Stretcher did not account for until their receipt on 2 July 2015. The in-transit reconciliation should be achieved by assuming the transaction had been recorded in the books of Stretcher before the year end. At 30 June 2015, Palistar had a trade receivable balance of $2·4 million due from Stretcher which differed to the equivalent balance in Stretcher’s books due to the sale made on 28 June 2015.

(v) At 30 June 2015, the fair values of the financial asset equity investments of Palistar and Stretcher were $13·2 million and $7·9 million respectively.

(vi) Palistar’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose Stretcher’s share price at that date is representative of the fair value of the shares held by the non-controlling interest.

Required:

Prepare the consolidated statement of financial position for Palistar as at 30 June 2015. (25 marks)

(b) For many years, Dilemma has owned 35% of the voting shares and held a seat on the board of Myno which has given Dilemma significant influence over Myno. The other shares (65%) in Myno were held by many other shareholders who all owned less than 10% of the share capital. On this basis, Dilemma considered Myno to be an associate and has used equity accounting to account for its investment.

In March 2015, Agresso made an offer to buy all of the shares of Myno. The offer was supported by the majority of Myno’s directors. Dilemma did not accept the offer and held on to its shares in Myno.

On 1 April 2015, Agresso announced that it had acquired the other 65% of the share capital of Myno and immediately convened a board meeting at which three of the previous directors of Myno were replaced, including the seat held by Dilemma.

Required:

Explain how the investment in Myno should be treated in the consolidated statement of profit or loss of Dilemma for the year ended 30 June 2015 and the consolidated statement of financial position at 30 June 2015. (5 marks)

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