(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the year

that the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,

the company will have to carry out remedial environmental work, which is a legal requirement resulting from the

demolition. It was intended that the land would be sold after the remedial work had been carried out. However,

land prices are currently increasing in value and, therefore, the company has decided that it will not sell the land

immediately. Tyres uses the ‘cost model’ in IAS16 ‘Property, plant and equipment’ and has owned the property

for many years. (7 marks)

Required:

A．dvise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.(The mark allocation is shown against each of the above items)

[单选题]Fred Funk, CFA, agreed in writing with his former employer not to solicit f

[名词解释] 医疗机构药事管理（institutional pharmacy administration）

[单选题]An investor is interested in the following piece of property:·The property

[主观题]Property rights 产权

[单选题]______is a property of object-oriented software by which an abstract operation may be performed in different ways in different classes．A．MethodB．PolymorphismC．InheritanceD．Encapsulation

[名词解释] Property rights 产权

[单选题]B．y 1830 the former Spanish and Portuguese colonies had become independent nations. The roughly 20 million 1 of these nations looked 2 to the future. Born in the crisis of the old regime and Iberian Colonialism， many of the leaders of independence 3

[单选题]_________[A] controlling [B] former [C] remaining [D] original

[单选题]（ ）iS a property of object—oriented software by which an abstract operation ma)’be performed in different ways in different classes． A．Method B．Polymorphism C．Inheritance D．Encapsulation

[填空题] Auction，a public sale of property to the highest bidder。（翻译）（）。