单项选择题

需求曲线和供给曲线的移动起因于（）

A.需求量和供给量的变化
B.价格的变动
C.需求条件和供给条件的变化
D.价格以外的需求条件和供给条件的变化

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Financial statements represent transactions in words and numbers. To be useful, financial information must represent faithfully these transactions in terms of how they are reported.Which of the following accounting treatments would be an example of faithful representation?A、Charging the rental payments for an item of plant to the statement of profit or loss where the rental agreement meets the criteria for a leaseB、Including a convertible loan note in equity on the basis that the holders are likely to choose the equity option on conversionC、Treating redeemable preference shares as part of equity in the statement of financial positionD、Derecognising factored trade receivables sold without recourse to the seller
A.
Which
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On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The plant had a cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.What is the current liability for the leased plant in Flash Co’s statement of financial position as at 30 September 20X5?A、$19,300,000B、$4,070,000C、$5,000,000D、$3,850,000
A.
What
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