(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for this

loan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on

30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financial

difficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will only

receive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended

30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.

Required:(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)

[单选题]At the beginning of this year, Fair-weather Corp. incurred $200,000 of rese

[单选题]样本精确度范围从$200,000降低到$100,000，将导致：A.样本规模扩大。B.样本规模缩小。C.总体标准差提高。D.总体标准差降低。

[单选题]On January 1, Orange Computers issued employee stock options for 400,000 sh

[单选题]一个企业采用工厂范围分摊率，它有四个车间，分别有＄200,000,＄300,000,＄100,000和＄200,000的间接费用。四个车间分别有年度总

[单选题]Monroe公司基于下面的资料，正在编制现金预测：*月度销售额：12月份-3月份分别为＄200,000，＄200,000，＄350,000，＄400,

[单选题]以下是为项目计算使用的：挣值=200，000美元，计划价值=300，000美元，实际成本=210，000美元，项目状态是？（）A . 落后于进度，并超出预算B . 超前于进度，但超出预算C . 落后于进度，但低于预算D . 符合进度，但超出预算

[单选题]At the beginning of the year, a company had total shareholders' equity cons

[单选题]Monroe公司基于下面的资料，正在编制现金预测：·月度销售额：12月份-3月份分别为＄200,000，＄200,000，＄350,000，＄400,

[单选题]某公司2007会计年度的资产总额为500，000元，流动负债为200，000元，长期负债为200，000元，则该公司2007会计年度的所有者权益为（）。A .580，000元B .480，000元C .100，000元D .300，000元

[单选题]某日报有订户200，000人，一个整版广告的刊登费用为100，000元，那么其广告的千人成本为（）A .0.5元B .2元C .2000元D .500元