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[单选题]
______ is a minimal pair.
A.moon/noon
B.foot/food
C.she/sheet
D.sea/sea
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题目内容
（请给出正确答案）
A.moon/noon
B.foot/food
C.she/sheet
D.sea/sea
答案
更多“______ is a minimal pair.A、moon／noonB、foot／foodC、she／sheetD、sea／sea”相关的问题
第4题
A.phonemic contrast
B.complementary distribution
C.minimal pair
D.none of the above
第5题
A.distinctive feature
B.minimal pair
C.complementary pair
D.perfect pair
第6题
Carbon dioxide as a fire fighting agent has which advantage over other agents？
A.It causes minimal damage
B.It is safer for personnel
C.It is cheaper
D.It is most effective on a per unit basis
第7题
A.system settings--->operateing modes--->choose operating mode to minimal power
B.system settings--->operateing modes--->choose operating mode to efficiency - favor power
C.system settings--->operateing modes--->choose operating mode to efficiency - favor performance
D.system settings--->operateing modes--->choose operating mode to custom mode
第8题
Grains 4U Co (Grains) manufactures breakfast cereals and has three factories, four warehouses and three distribution depots spread across North America. The audit for the year ended 31 December 2015 is almost complete and the financial statements and audit report are due to be signed shortly. Profit before taxation is $7·9 million. The following events have occurred subsequent to the year end and no amendments or disclosures have been made in the financial statements.
Event 1 – Fire
On 15 February 2016, a fire occurred at the largest of the distribution depots. The fire resulted in extensive damage to 40% of the company’s vehicles used for dispatching goods to customers; however, there have been no significant delays to customer deliveries. The company estimates the level of damage to the vehicles to be in excess of $650,000. Only a minimal level of inventory, approximately $25,000, was damaged. Grain’s insurance company has started to investigate the fire to assess the likelihood and level of payment, however, there are concerns the fire was started deliberately, and if true, would invalidate any insurance cover.
Event 2 – Inventory
On 18 February 2016, it was discovered that a large batch of Grain’s new cereal brand ‘Loopy Green Loops’ held in inventory at the year end was defective, as the cereal contained too much green food colouring. To date no sales of this new cereal have been made. The cost of the defective batch of inventory is $915,000 and the defects cannot be corrected. However, the scrapped cereal can be utilised as a raw material for an alternative cereal brand at a value of $50,000.
Required:
For each of the two subsequent events described above:
(i) Based on the information provided, explain whether the financial statements require amendment; and
(ii) Describe audit procedures which should now be performed in order to form. a conclusion on any required amendment.
Note: The total marks will be split equally between each event.
第9题
But the fact remains that 2 million Americans—most of them women and girls—do suffer from eating disorders. In the most extreme cases they literally starve themselves to death. And those who survive are at greater risk of developing brittle bones, life-threatening infections, kidney damage and heart problems. Fortunately, doctors have learned a lot over the past decade about what causes eating disorders and how to treat them.
The numbers are shocking. Approximately 1 in 150 teenage girls in the U. S. falls victim to anorexia nervosa, broadly defined as the refusal to eat enough to maintain even a minimal body weight. Not so clear is how many more suffer from bulimia, in which they binge on food, eating perhaps two or three days’ worth of meals in 30 minutes, then remove the excess by taking medicine to move the bowels or inducing vomiting. Nor does age necessarily protect you. Anorexia has been diagnosed in girls as young as eight. Most deaths from the condition occur in women over 45.
Doctors used to think eating disorders were purely psychological. Now they realize there’s some problematic biology as well. In a study published in the Archives of General Psychiatry recently, researchers found abnormal levels of serotonin, a neurotransmitter in the brain, in women who had been free of bulimia for at least a year. That may help explain why drugs have allowed a lot of people to stop swallowing in large doses of food. Unfortunately, the pills don’t work as well for denial of food. Nor do they offer a simple one-stop cure. Health-care workers must re-educate their patients in how to eat and think about food.
How can you tell if someone you love has an eating disorder？ “Bulimics will often leave evidence around as if they want to get caught.” Says Tamara Pryor, director of an eating-disorders clinic at the University of Kansas in Wichita. Anorexics, by contrast, are more likely to go through long periods of denial.
第36题：We can infer from the first paragraph that _____.
［A］ the media has mislead the public’s view of celebrities
［B］ there is much misunderstanding about eating disorders
［C］ body image concerns are an indication of eating disorders
［D］ the entertainment industry is combating eating disorders
第10题
Introduction and client background
You are an audit senior in Staple and Co and you are commencing the planning of the audit of Smoothbrush Paints Co for the year ending 31 August 2010.
Smoothbrush Paints Co is a paint manufacturer and has been trading for over 50 years, it operates from one central site, which includes the production facility, warehouse and administration ffices.
Smoothbrush sells all of its goods to large home improvement stores, with 60% being to one large chain store Homewares. The company has a one year contract to be the sole supplier of paint to Homewares. It secured the contract through signifi cantly reducing prices and offering a four-month credit period, the company’s normal credit period is one month.
Goods in/purchases
In recent years, Smoothbrush has reduced the level of goods directly manufactured and instead started to import paint from South Asia. Approximately 60% is imported and 40% manufactured. Within the production facility is a large amount of old plant and equipment that is now redundant and has minimal scrap value. Purchase orders for overseas paint are made six months in advance and goods can be in transit for up to two months. Smoothbrush accounts for the inventory when it receives the goods.
To avoid the disruption of a year end inventory count, Smoothbrush has this year introduced a continuous/perpetual inventory counting system. The warehouse has been divided into 12 areas and these are each to be counted once over the year. The counting team includes a member of the internal audit department and a warehouse staff member. The following procedures have been adopted;
1. The team prints the inventory quantities and descriptions from the system and these records are then compared to the inventory physically present.
2. Any discrepancies in relation to quantities are noted on the inventory sheets, including any items not listed on the sheets but present in the warehouse area.
3. Any damaged or old items are noted and they are removed from the inventory sheets.
4. The sheets are then passed to the fi nance department for adjustments to be made to the records when the count has fi nished.
5. During the counts there will continue to be inventory movements with goods arriving and leaving the warehouse.
At the year end it is proposed that the inventory will be based on the underlying records. Traditionally Smoothbrush has maintained an inventory provision based on 1% of the inventory value, but management feels that as inventory is being reviewed more regularly it no longer needs this provision.
Finance Director
In May 2010 Smoothbrush had a dispute with its fi nance director (FD) and he immediately left the company. The company has temporarily asked the fi nancial controller to take over the role while they recruit a permanent replacement. The old FD has notifi ed Smoothbrush that he intends to sue for unfair dismissal. The company is not proposing to make any provision or disclosures for this, as they are confi dent the claim has no merit.
Required:
(a) Identify and explain the audit risks identifi ed at the planning stage of the audit of Smoothbrush Paints Co. (10 marks)
(b) Discuss the importance of assessing risks at the planning stage of an audit. (4 marks)
(c) List and explain suitable controls that should operate over the continuous/perpetual inventory counting system, to ensure the completeness and accuracy of the existing inventory records at Smoothbrush Paints Co. (10 marks)
(d) Describe THREE substantive procedures the auditor of Smoothbrush Paints Co should perform. at the year end in confi rming each of the following:
(i) The valuation of inventory; (3 marks)
(ii) The completeness of provisions or contingent liabilities. (3 marks)
