You are planning to export this product to Europe()? A. don't youB. aren't you
You are planning to export this product to Europe()?
A. don't you
B. aren't you
C. are you
You are planning to export this product to Europe()?
A. don't you
B. aren't you
C. are you
第1题
A.with
B.to
C.in
第2题
第3题
A.Replenishment lead time
B.Previous consumption
C.Safety stock
D.Lot size
E.Consignment stock
第4题
Successful events don' t just happen - they' re the result of __1__ .The __2__ the event, the bigger the plan. Just because Christian events are usually run by volunteers doesn' t mean you can get away with less planning. The more effort you put in beforehand, the more successful your event will be. Here are the key issues you need to think about when planning your event.
Choose an event people want to come to. You don' t want people coming to your event just because they' re supporting their church. You want them to come because they want to be there, because the event is so compelling they can' t afford to __3__ it. __4__ it' s a concert or teaching event, a visiting speaker or a drama production, make sure the content will __5__ the people you expect to be there……
(1)__1__
A.plan
B.planning
C.planned
第5题
第6题
(c) Assuming that she will survive until July 2009, advise on the lifetime inheritance tax (IHT) planning
measures that could be undertaken by Debbie, quantifying the savings that can be made. (7 marks)
For this question you should assume that the rates and allowances for 2004/05 apply throughout.
第7题
A.I'm just looking around
B.I'm just looking everywhere
C.I'm just looking here and there
D.I'm just looking all the cars
第8题
To: Cisco Systems employees
From: Stella Joyce, Event Planning Committee
Date: Friday, October 18
Subject: the 7th Annual System Administrator Appreciation Day
Each year, on System Administrator Appreciation Day, we pause to recognize many contributions that have made by our system administrators during the year. This year's System Administrator Appreciation Day will be held on December 10 and not December 5 as announced earlier. The Event Planning Committee is looking for your help to make this year's celebration the best yet.
We are looking for ways to increase employee involvement in the event. For instance, would you like to help schedule the event program or bring food? Would you have time to set up decorations? Or perhaps you'd be willing to help by wiping off the tables, disposing of garbage, storing leftover food and removing decorations after the event.
An informational session will be held on Thursday, November 24 in room 208. If you would like to volunteer to help out at the 7th annual System Administrator Appreciation Day, please contact Ms. Becky Walls at 504-2961.
If you are unable to attend the meeting but, have ideas you would like to share, please e-mail me at stella@cisco.com.
What is NOT mentioned as an activity for volunteers?
A.Determining the order of events
B.Decorating a room
C.Buying gifts for employees
D.Helping clean up
第9题
Sunflower Stores Co (Sunflower) operates 25 food supermarkets. The company’s year end is 31 December 2012. The audit manager and partner recently attended a planning meeting with the finance director and have provided you with the planning notes below.
You are the audit senior, and this is your first year on this audit. In order to familiarise yourself with Sunflower, the audit manager has asked you to undertake some research in order to gain an understanding of Sunflower, so that you are able to assist in the planning process. He has then asked that you identify relevant audit risks from the notes below and also consider how the team should respond to these risks.
Sunflower has spent $1·6 million in refurbishing all of its supermarkets; as part of this refurbishment programme their central warehouse has been extended and a smaller warehouse, which was only occasionally used, has been disposed of at a profit. In order to finance this refurbishment, a sum of $1·5 million was borrowed from the bank. This is due to be repaid over five years.
The company will be performing a year-end inventory count at the central warehouse as well as at all 25 supermarkets on 31 December. Inventory is valued at selling price less an average profit margin as the finance director believes that this is a close approximation to cost.
Prior to 2012, each of the supermarkets maintained their own financial records and submitted returns monthly to head office. During 2012 all accounting records have been centralised within head office. Therefore at the beginning of the year, each supermarket’s opening balances were transferred into head office’s accounting records. The increased workload at head office has led to some changes in the finance department and in November 2012 the financial controller left. His replacement will start in late December.
Required:
(a) List FIVE sources of information that would be of use in gaining an understanding of Sunflower Stores Co, and for each source describe what you would expect to obtain. (5 marks)
(b) Using the information provided, describe FIVE audit risks and explain the auditor’s response to each risk in planning the audit of Sunflower Stores Co. (10 marks)
(c) The finance director of Sunflower Stores Co is considering establishing an internal audit department. Required: Describe the factors the finance director should consider before establishing an internal audit department. (5 marks)
第10题
(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as
a holding company and identify any planning actions that can be taken to defer or minimise these tax
costs. (4 marks)
You should assume that the corporation tax rates for the financial year 2005 and the income tax rates
and allowances for the tax year 2005/06 apply throughout this question.
第11题
(a) ISA 300 Planning an Audit of Financial Statements provides guidance to auditors. Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. Adequate planning benefits the audit of financial statements in several ways.
Required:
Explain the importance of audit planning. (5 marks)
(b) You are the audit senior in charge of the audit of Swandive Co (Swandive), and have been informed by your audit manager that during the year a fraud occurred at the client. A payroll clerk set up fictitious employees and the wages were paid into the clerk’s own bank account. This clerk has subsequently left the company, but the audit manager is concerned that additional frauds have taken place in the wages department.
Required:
Describe procedures which should be undertaken during the audit of wages as a result of the manager’s assessment of the increased risk of fraud. (5 marks)