单项选择题 Tourmalet Co sold an item of plant for 40 million at the date of sale,which was charged to cost of sales. On the same date, Tourmalet Co entered into an agreement to lease back the plant for the next five years (being the estimated remaining life of the plant) at a cost of $14 million per annum payable annually in arrears. An arrangement of this type is normally deemed to have a financing cost of 10% per annum. Tourmalet Co retained the rights to direct the use of and retain substantially all the remaining benefits from the plant. Using the drop down box, select what amount will be shown as income from this transaction in the statement of profit or loss for the year ended 30 September 20X4?

单项选择题 A.B.C.D.

单项选择题 What rhetorical device is used in the following sentence?Raising children requires the same dedication you would give to a garden. Nurture them. Feed them, introduce them to both light and dark, and have patience; and soon you will see them grow into blooming wonders. （ ）A.antithesisB.punC.analogyD.personification