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The velocity of a particle is given by $v = At + Bt^2$, where $A$ and $B$ are constants. The distance travelled between $t = 1\text{ s}$ and $t = 2\text{ s}$ is:
$x = \displaystyle\int_1^2 v\,dt = \int_1^2 (At + Bt^2)\,dt = \left[\dfrac{At^2}{2} + \dfrac{Bt^3}{3}\right]_1^2$
$= \left(\dfrac{4A}{2} + \dfrac{8B}{3}\right) - \left(\dfrac{A}{2} + \dfrac{B}{3}\right) = \mathbf{\dfrac{3A}{2} + \dfrac{7B}{3}}$
1. Straight-line depreciation = $6,000 / 3 years = $2,000 per year.
2. Net Book Value (NBV) at start of Year 3 = $10,000 - ($2,000 $\times$ 2) = $6,000.
3. New Depreciation (Reducing Balance) = $6,000 @ 25% = $1,500.
4. Difference = $2,000 (old) - $1,500 (new) = $500 reduction in expense.
5. Revised Profit = $18,000 + $500 = $18,500.
Naโบ, Fโป, Oยฒโป are isoelectronic (10 electrons). Increasing radius means decreasing nuclear charge:
- Naโบ: Z=11 โ smallest
- Fโป: Z=9
- Oยฒโป: Z=8 โ largest
Option (1) is wrong: H has 1 proton; Hโป is larger (more electron repulsion) and Hโบ has no electron at all (just a proton, ~10โปยนโต m). Option (4) is wrong as Nยณโป >> Alยณโบ in size.
A trader sold goods worth $6,600 on 31 March 2025 but did not produce the invoice until 3 days later. The sale should be recorded in the year ended 31 March 2025. Which accounting concept applies?
- Consistency
- Prudence
- Realisation
Option D (3 only) is correct.
The realisation concept states revenue is recognised when earned (goods transferred and risks/rewards pass), not when the invoice is raised. The sale was complete on 31 March, so it belongs in that year.
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