(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed to

accept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose

1·5 million shares of the company to be issued in six months time or to receive a cash payment in three months

time equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 in

three months time and $4 in six months time.

A．dditionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right to

choose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares at

the settlement date. This right has been granted because of the performance of the director during the year and

is unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair value

of the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 per

share, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)

Required:

D．iscuss with suitable computations how the above share based transactions should be accounted for in the

financial statements of Leigh for the year ended 31 May 2007.

[试题](c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the onlyshareholders, were offered an increased profit share in the enlarged business for a period of two years after thedate of acquisition as an incentive

[单选题]［A］acquired ［B］purchased ［C］presided ［D］attained

[试题](b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goodsto a foreign customer for 4

[单选题]A．n indication of an overloaded main propulsion diesel engine is( ).A．white smoke in the exhaustB．high exhaust gas pyrometer readingsC．sparks in the exhaustD．blue smoke in the exhaust

[单选题]Misalignment of the drive shaft and propeller shaft flanges can be detected by using a dial indicator or （）.A . inside micrometerB . feeler gaugeC . adjustable trammelD . sighting device

[试题]3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under theterms of the purchase agree

[单选题]“Leigh病”的诊断要点下列哪项错误（）A . 基底节区分布，以壳核最常见B . 多为幼儿型C . 对称性、多发脑软化灶D . 性染色体显性遗传E . 增强扫描，可有边缘性强化

[单选题]“Leigh病”的诊断要点下列哪项错误()A.基底节区分布，以壳核最常见B.多为幼儿型C.对称性、多发脑软化灶D.性染色体显性遗传E.增强扫描，可有边

[单选题]Leigh病的常见表现不包括（）A.多在婴儿期发病B.脑干、基底节、丘脑、脊髓对称性坏死性病变C.眼外肌麻痹D.视神经萎缩E.癫痫发作

[单选题]“Leigh病”的诊断要点下列哪项错误()A .基底节区分布，以壳核最常见B .多为幼儿型C .对称性、多发脑软化灶D .性染色体显性遗传E .增强扫描，可有边缘性强化