正确答案:

题目：(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

解析：(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following

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学习资料的答案和解析：

[单选题]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

RMB2,548

解析：

20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548