单项选择题

下列采集的波形声音(  )的质量最差。 A.
单声道、16位量化、22.05kHz采样频率 B.
双声道、8位量化、 44.1kHz采样频率 C.
双声道、16位量化、44.1kHz采样频率 D.
立体声、16位量化、22.05kHz采样频率

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单项选择题

Rainbird decided to reorganise a manufacturing facility during November 20X1 and commissioned a consulting engineer to carry out a feasibility study. A provision for the reorganisation was created at 31 December 20X1.
Staff functions will change following the reorganisation, so in December 20X1 Rainbird contracted with a training company to provide retraining to take place in January 20X2. A provision for this expenditure was created at 31 December 20X1.
Rainbird hopes that reorganising its manufacturing facility will improve quality control. It gives a one-year warranty with all products and the rate of returns under warranty is 12%. 5% of the returned items can be repaired at a cost of 30 is given. Rainbird sold 525,000 units during the year to 31 December 20X1.
In five years' time Rainbird will have to dismantle its factory and return the site to the local authority. A provision was set up for the present value of the dismantling costs when the factory was first acquired. The opening balance on the provision at 1 January 20X1 was $2.63 million. Rainbird has a cost of capital of 8%.
Rainbird's accountant is preparing the financial statements for the year to 31 December 20X1 and is not too sure about the provisions set up for the reorganisation of the facility and the staff training.
Which of these is a correct provision under IAS 37?
A、The reorganisation
B、The staff training
C、The reorganisation and the staff training
D、Neither the reorganisation nor the staff training

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