某城市规划中心为了重新规划本市的居民区,制订了一整套规划方案。由于居住区的规划是一项综合性较强的工作,故需要考虑的因素很多,如使用要求、卫生标准、安全程度等,对住宅建筑及居住区道路绿地等公共设施的规划布置进行全面系统地统计,为居民创造一个生活方便的环境作了充分准备。 居住区规划的基本要求除了使用要求、卫生要求、安全要求外还需有( )。
A. 位置要求
B. 施工要求
C. 美观要求
D. 住宅面积要求
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幢是指一座独立的,包括不同结构和不同层次的房屋。( )
A. 对
B. 错
动态投资回收期指标一般适用于评价开发完成后出租或经营的房地产开发项目。 ( )
A. 对
B. 错
Busy Company is a retailer. Most of its sales are made on credit terms. The following information relates to the first 4 years. Year 1 Year 2 Year 3 Year 4 $ $ $ $ Trade Debtor as at 31 December 500,000 400,000 550,000 600,000 Bad debt written off for the year ended 31 December - 30,000 10,000 29,000 Busy Company decides to set aside a provision for bad debts equivalent to 5% of trade debtors as at year end. Required: (a)Show how the provision for bad debts would be disclosed in the balance sheet as at 31 January Year 1 to Year 4. (b)Calculate the bad debt expenses for the respective profit and loss account for each of the 4 years.