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A、respect
B、prospect
C、aspect
D、suspect
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更多“Not until recently have we realized that the increasing world population may lead to a”相关的问题
第1题
第2题
Mr. Brown's neighbour at the theatre______.
A．did not know the ladies until recently
B．only knew some of them all her life
C．had known them since she joined the club
D．had known these ladies for a long time
第3题
(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a
coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.
The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure
as to how to treat this offer in the financial statements for the year ended 31 May 2006.
(5 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
第4题
Saxophone Enterprises Co (Saxophone) has been trading for 15 years selling insurance and has recently become a listed company. In accordance with corporate governance principles Saxophone maintains a small internal audit department. The directors feel that the team needs to increase in size and specialist skills are required, but they are unsure whether to recruit more internal auditors, or to outsource the whole function to their external auditors, Cello & Co.
Saxophone is required to comply with corporate governance principles in order to maintain its listed status; hence the finance director has undertaken a review of whether or not the company complies.
Bill Bassoon is the chairman of Saxophone, until last year he was the chief executive. Bill is unsure if Saxophone needs more non-executive directors as there are currently three non-executive directors out of the eight board members. He is considering appointing one of his close friends, who is a retired chief executive of a manufacturing company, as a non-executive director.
The finance director, Jessie Oboe, decides on the amount of remuneration each director is paid. Currently all remuneration is in the form. of an annual bonus based on profits. Jessie is considering setting up an audit committee, but has not undertaken this task yet as she is very busy. A new sales director was appointed nine months ago. He has yet to undertake his board training as this is normally provided by the chief executive and this role is currently vacant.
There are a large number of shareholders and therefore the directors believe that it is impractical and too costly to hold an annual general meeting of shareholders. Instead, the board has suggested sending out the financial statements and any voting resolutions by email; shareholders can then vote on the resolutions via email.
Required:
(a) Explain the advantages and disadvantages for each of Saxophone Enterprises Co AND Cello & Co of outsourcing the internal audit department.
Note: The total marks will be split as follows:
Saxophone Enterprises Co (8 marks)
Cello & Co (2 marks) (10 marks)
(b) In respect of the corporate governance of Saxophone Enterprises Co:
(i) Identify and explain FIVE corporate governance weaknesses; and
(ii) Provide a recommendation to address each weakness.
Note: The total marks will be split equally between each part. (10 marks)
第5题
One way to represent the evolution of life is to compress the 4. 6-billion-year history of Earth into a 1-year-long film. In such a film, Earth forms as the film begins on January 1, and through all of January and February it cools and is cratered(变成坑状) and the first oceans form. But those oceans remain lifeless until sometime in March or early April, when the first living things develop. The 4-billion-year history of Precambrian (前寒武纪) evolution lasts until the film reaches mid-November, when primitive ocean life begins to evolve into complex organisms such as trilobites(三叶虫).
If we examine the land instead of the oceans, we find a lifeless waste. But once our film shows plant and animal life on the land, about November 28, evolution proceeds rapidly. Dinosaurs, for example, appear on about December 12 and vanish by Christmas Eve, as mammals (哺乳动物) and birds flourish.
Throughout the 1 -year-run of our film there are no humans, and even during the last days of the year as the mammals rise and dominate the landscape, there are no people. On the early evening of December 31, vaguely human forms move through the grasslands, and by late evening they begin making stone tools. The Stone Age lasts until about 11:45 p. m. , and the first signs of civilization, towns and cities, do not appear until 11:54 p. m. The Christian era begins only 14 seconds before the New Year, and the Declaration of Independence is signed with one second to spare.
In comparing all of Earth's geological evolution to one calendar year, the author shows
A．just how recently humanity has arrived on the scene
B．just how simple it is to understand the history of Earth
C．just how early humanity appears on planet Earth
D．just how difficult it is to understand the history of Earth
第6题
This important change in women' s life has only recently begun to have its full effect on women's economic position. Even a few years ago most girls left school and took a full-time job. However, when they married, they usually left work at once and never returned to it. Today the school-leaving age is sixteen, many girls stay at school after that age, and though women marry younger, more married women stay at work at least until shortly before their first child is born. Very many more afterwards return to full or part-time work. Such changes have led to a new relationship in marriage, with the husband accepting a greater share of the duties and satisfactions of family life.
We are told that in a family about 1900 ______.
A．few children died before they were five
B．seven or eight children lived to be more than five
C．the youngest child would be fifteen
D．four or five children died when they were five
第7题
4 Assume today’s date is 5 February 2006.
Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,
who is a UK resident, but who worked briefly in Germany. They have no children.
The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company
in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the
American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior
to her arrival in the UK.
Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice
stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE
for the tax tear 2005/06.
Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of
￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to
invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.
Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German
translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000
(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.
Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales
will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of
￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up
to 31 March 2006.
Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and
is unsure what is required of her in this respect.
Required:
(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of
assessment 2005/06, together with the basis on which her income and gains of that year will be subject to
UK taxation. (3 marks)
第8题
Several massive leakages of customer and employee data this year- fromorganizations as diverse as Time Warner， the American defense contractor ScienceApplications International Corp and even the University of California.Berkeley-have left managers hurriedly peering into their intricate 11 systemsand business processes in search of potential vulnerabilities.
“Data is becoming an asset which needs no be guarded as much as any otherasset.” says I am Mendelson of Stanford University's business school “Theability guard customer data is the key to market value， which the board isresponsible for on behalf of shareholders” Indeed， just as there is the conceptof Generally Accepted Accounting Principles （GAAP）. perhaps it is time for GASP.Generally Accepted Security Practices， suggested Eli Noam of New York's ColumbiaBusiness School. “Setting the proper investment level for security， redundancy，and recovery is a management issue， not a technical one.” he says.
The mystery is that this should come as a surprise to any boss. Surely itshould be obvious to the dimmest exccutive that trust， that most valuable ofeconomic assets， is easily destroyed and hugely expensive to restore-and thatfew things are more likely to destroy trust than a company letting sensitivepersonal data get into the wrong hands.
The current state of affairs may have been encouraged-though notjustified-by the lack of legal penalty （in America， but not Europe） for dataleakage. Until California recently passed a law. American firms did not have totell anyone， even the victim， when data went astray， I hat may change fast lotsof proposed data-security legislation now doing the rounds in Washington. D．C．Meanwhile. the theft of information about some 40 million credit-card accountsin America， disclosed on June 17th. overshadowed a hugely important decision aday earlier by America's Federal Trade Commission （FTC） that puts corporateAmerica on notice that regulators will act if firms fail to provide adequatedata security.
第36题：The statement： “It never rainsbut it pours” is used to introduce
A．the fierce businesscompetition.
B．the feeble boss-board relations
C．the threat fromnews reports.
D．the severity of data leakage.
第9题
Until recently, the observation-intensive approach needed for accurate, very short range forecasts, or "nowcasts" , was impracticable. The cost of equipping and operating many thousands of conventional weather stations was extremely high, and the difficulties involved in rapidly collecting and processing the raw weather data from such a network were beyond overcoming. Fortunately, scientific and technological advance have overcome most of these problems. Radar systems, automated weather instruments , and satellites are all capable of making detailed, nearly continuous observations over large regions at a relatively low cost. Communication satellites can transmit data around the world cheaply and immediately, and modern computers can quickly compile and analyze this large volume of weather information. Meteorologists (气象学家) and computer scientists now work together to design computer programs and video equipment capable of transforming raw weather data into words, symbols, and vivid graphic displays that forecasters can interpret easily and quickly. As meteorologists have begun using these new technologies in weather forecasting offices, nowcasting is becoming a reality.
What is the best title of the passage？
A．Severe Thunderstorms and Damages
B．Weather Forecasting and Life-threatening
C．Science Advances and Nowcasts
D．Available Data and Nowcasts
第10题
Analysis of recently published data, detailing the frequency and impact of earthquakes around the world, suggest that the likelihood of a strong earthquake occurring in the area where WSK has its only manufacturing and chemical storage facility is high. This very serious claim was made by the operations director at a recent board meeting following consultation with the senior scientific team. It has always been recognised that the WSK factory was situated in an area where earthquakes could occur, but the area had not experienced any major tremors for several years.
The possibility of an earthquake which could destroy the WSK factory and then cause a major environmental incident was of grave concern to the board, who decided that it needed to be fully evaluated and then effectively managed. The board asked the scientific team to calculate the probability of a toxic chemical emission being caused by an earthquake together with the consequential effects on the local environment and population, many of whom depended on WSK for employment and commercial activity. However, the scientific team were unable to provide any objective analysis to support their initial claim, they merely offered their best guess of what they perceived the risk to be.
The board concluded that this was inadequate, so they tasked the internal audit team to conduct an environmental audit, and to determine WSK’s environmental footprint.
Required:
(a) Evaluate the difficulties of risk perception, and describe the problems with the perception of risk shown by the scientific team at WSK. (8 marks)
(b) Explain the stages and benefits to WSK of conducting an environmental audit, and assess the importance of then reporting good quality information to the board. (10 marks)
(c) Explain the term environmental footprint, and assess how the activities of WSK contribute to its footprint. (7 marks)
第11题
(a) Contrast the role of internal and external auditors. (8 marks)
(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.
The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.
The board are considering a significant expansion of the company. However, the company’s bankers are
concerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.
Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders & Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders & Co are appointed by and report to the board of Conoy Co.
The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.
The committee would consist of one executive director, the chief internal auditor as well as three new appointees.
One appointee would have a non-executive seat on the board of directors.
Required:
Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)
