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问题 解答题

六年级分小组到社区进行宣传服务，大组每组7人，小组每组5人．69人刚好分成了11组．有几个大组？

答案

设大组的个数为x，则小组的个数为（11-x），

7x+5×（11-x）=69，

7x+55-5x=69，

2x=14，

x=7；

答：有7个大组．

问答题

Hai is the general director of a company that manages bookings for a traditional dancing act that performs throughout Vietnam. He manages contracts with customers, as well as the administration arrangements for the act’s appearances, including hotels and travel.Hai concluded a contract with a concert organiser in Ho Chi Minh City. The contract specified the fee to be paid for the dancing act to appear, and a fixed sum to cover accommodation and travel from Hanoi. Three weeks before the concert in Ho Chi Minh City, Hai decided to organise flights for the performers but discovered that due to a fuel crisis the fares for the flights would be 60% more expensive than originally estimated. Hai decided to withdraw from the contract as he did not wish to incur a loss.Hai concluded a similar contract with a concert organiser in Da Nang. On the morning of the day on which the concert was planned to take place, the theatre was seriously damaged by fire, causing the cancellation of the concert by the organiser. The dancing act had already travelled to Da Nang and had paid for all travel and accommodation necessary for its appearance. Hai decided to invoice the organiser for the full fee and expenses incurred.Required:

(b) Discuss the potential liability of the concert organiser in Da Nang for the fees and expenses invoiced by Hai’s company. (5 marks)
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单项选择题

对应收帐款计提坏帐准备的依据是（）。

A.客观性原则

B.划分资本性支出和收益性支出原则

C.及时性原则

D.谨慎原则
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