You are requested to send us ______ to authenticate the cable L/C issued by your bank in t
A.your specimen signatures book
B.your telegraphic test key
C.your tariffs
D.your terms and conditions
A.your specimen signatures book
B.your telegraphic test key
C.your tariffs
D.your terms and conditions
第1题
(b) State the enquiries you would make of the directors of Mulligan Co to ascertain the adequacy of the
$3 million finance requested for the new production facility. (7 marks)
第2题
(7)
A.The documents presented by you are original.
B.The documents we received are not original.
C.You are requested to present other documents.
D.The documents presented to us are in order.
第3题
______________________________________________________
(1)In Irrevocable Documentary Credit Form (Advice for the advising bank)
We request you to advise beneficiary:
①( ) without adding your confirmation.
②( ) adding your confirmation.
③( )adding your confirmation if requested by the beneficiary.
(2)In Notification of Irrevocable Documentary Credit Form
①( ) This notification and the enclosed advice are sent to you without any engagement on our part.
②( ) As requested by the issuing bank, we hereby add our confirmation to this credit in accordance with the stipulations under UCP600 Article 8.
(3)In Irrevocable Documentary Credit Form (Advice for the beneficiary)
Expiry date and place for presentation of documents
expiry date: ______
place for presentation: ______
credit available with ______
①( ) by payment at sight
②( ) by deferred payment at
③( ) by acceptance of draft (s) at
④( ) by negotiation against the documents detailed herein
⑤( ) and beneficiary's draft (s) drawn on
______________________________________________________
第4题
Dear Mr. Jones:
Thanks a lot for your inquiry (147) information on our leather shoes. We have the pleasure to enclose our latest catalogue and price list. On top of that, samples of various materials we regularly use in manufacturing are (148). Moreover, we are informing you that we would like to cooperate on product lines.
We are also sending you another catalog containing various types of other leather products. If (149), please fax us item numbers so that we may send you samples to show our quality.
Thank you for your interest in our products.
Sincerely yours,
Catherine, Manager of Sales
(47)
A.requests
B.requested
C.requesting
D.being requested
第5题
From: info@incahotels.net
To: sarah.brogen@mail.com
Subject: RE: reservation request
Dear Ms. Brogen,
Thank you for your interest in our hotel. You have requested one double room for check-in on June 7 and check-out on June 13. I'm pleased to report that we do have (90) on these dates, and your reservation has been made.
When you arrive at the airport in Cuzco, there are two ways to get to the hotel. The first is to arrange your own taxi. Simply tell the driver you are staying at the Inca Hotel on San Bias Plaza. (91) , we can send our own driver to pick you up, for the small cost of $10 USD. If you would like to take (92) of this service, please let us know at least 48 hours in advance.
We look forward to your stay with us.
(50)
A.complaints
B.availability
C.organization
D.guarantees
第6题
designs and manufactures wooden tables and chairs. The business has expanded rapidly in the last two years, since
the arrival of Patrick Tiler, an experienced sales and marketing manager.
The directors want to secure a loan of $3 million in order to expand operations, following the design of a completely
new range of wooden garden furniture. The directors have approached LCT Bank for the loan. The bank’s lending
criteria stipulate the following:
‘Loan applications must be accompanied by a detailed business plan, including an analysis of how the finance will
be used. LCT Bank need to see that the finance requested is adequate for the proposed business purpose. The
business plan must be supported by an assurance opinion on the adequacy of the requested finance.’
The $3 million finance raised will be used as follows:
$000
Construction of new factory 1,250
Purchase of new machinery 1,000
Initial supply of timber raw material 250
Advertising and marketing of new product 500
Your firm has agreed to review the business plan and to provide an assurance opinion on the completeness of the
finance request. A meeting will be held tomorrow to discuss this assignment.
Required:
(a) Identify and explain the matters relating to the assurance assignment that should be discussed at the meeting
with Mulligan Co. (8 marks)
第7题
听力原文: In public speaking, the watch word is preparation. Most of us tend to put things off, at least occasionally. It's so easy to put things off especially those things we do not look forward to doing. So if the speaking engagement is several weeks off, we may feel that we still have plenty of time. But as the day draws closer, we begin to panic. Don't let this happen to you. Start preparing as soon as you're given or accept the speaking assignment. You have much to do and to do it right will take time. How much better your speech will be and how much better you'll feel if you have taken the time to do it right! When you are prepared, you have gathered the needed data, determined what is appropriate to the listener's understanding and acceptance levels, organized the ideas so they flow logically, selected examples and other supports for your ideas and made them interesting to your listeners, developed a great opening that you know will capture the attention of even the daydreamers in your audience checked out the room where you'll be speaking and requested any feasible changes you wish in the set-up of the room If you are prepared, you are confident that you can best convey your message to your listeners. If you waited until a few days before your presentation to begin to prepare, or worse, yet, the day before, no doubt you'll be anxious and with good reason. And now there is not enough time to engage in more than a superficial attempt. Both you and the audience will feel uncomfortable, like retirement planning. It is never too early to start preparing for your presentation. So, start preparing right away.
(33)
A.Confidence.
B.Preparation.
C.Informativeness.
D.Select appropriate materials.
第8题
阅读理解:根据文章内容,判断正误。
WHAT DO YOU SAY IN A COVER LETTER?
A cover letter is a letter of introduction sent along with a résumé or curriculum vitae (CV). How do you write a successful cover letter? Bear these points in mind, and you'll always make a great impression.
Keep your cover letter brief and to the point. Writing more than one page is usually unnecessary. If it is sent in an email, writing three short paragraphs is quite sufficient.
Explain why you are sending a résumé. Don't make the reader guess what you are asking for.
Tell specifically how you learned about the position or the organization – a flyer posted in your department, a web site, a family friend who works at the organization, etc.
Convince the reader to look at your résumé. The cover letter will be seen first. Therefore, it must be very well written and targeted to that employer.
Call attention to your background – education, leadership, experience – that is relevant to the position you are seeking.
Provide any information specifically requested in the job advertisement that might not be covered in your résumé, such as availability date, or references.
操作提示:正确选T,错误选F。
1. A cover letter is a letter of introduction sent along with a résumé.{T; F}
2. The cover letter is usually more than one page.{T; F}
3. There is no need to explain why you are sending a résumé.{T; F}
4. The cover letter must be very well written.{T; F}
5. Education background is irrelevant to the position you are seeking.{T; F}
第9题
Certified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,
for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows total
assets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary of
issues for your review:
‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a value
of $25,000. The only audit evidence we have requested and obtained is a management representation stating the
following:
(1) that the amount is owed to Pulp Co from Jarvis Co,
(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and
(3) that the balance is likely to be received six months after Pulp Co’s year end.
The receivable was also outstanding at the last year end when an identical management representation was provided,
and our working papers noted that because the balance was immaterial no further work was considered necessary.
No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firm
and we have verified that Pulp Co does not own any shares in Jarvis Co.’
Required:
(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co as
at 31 January 2008:
(i) Comment on the matters you should consider. (5 marks)
第10题
Jackdaw Motor Cars Co (Jackdaw) manufactures a range of motor cars and its year end is 31 January 2015. You are the audit supervisor of Puffin & Co and are currently preparing the audit programmes for the year-end audit of Jackdaw. You have had a meeting with your audit manager and he has notified you of a number of issues identified during the audit risk assessment process.
Land and buildings
Jackdaw have a policy of revaluing land and buildings, this is undertaken on a rolling basis over a five-year period. During the year Jackdaw requested an external valuer to revalue a number of properties, including a warehouse purchased in May 2014. Depreciation is charged on a pro rata basis.
Work in progress
Jackdaw undertakes continuous production of cars, 24 hours a day, seven days a week. An inventory count is to be undertaken at the year end and Puffin & Co will attend. You are responsible for the audit of work in progress (WIP) and will be part of the team attending the count as well as the final audit. WIP constitutes the partly assembled cars at the year end and this balance is likely to be material. Jackdaw values WIP according to percentage of completion, and standard costs are then applied to these percentages.
Required:
(a) Explain the factors Puffin & Co should consider when placing reliance on the work of the independent valuer. (5 marks)
(b) Describe the substantive procedures the auditor should perform. to obtain sufficient and appropriate audit evidence in relation to:
(i) The revaluation of land and buildings and the recently purchased warehouse; and (6 marks)
(ii) The valuation of work in progress. (4 marks)
(c) During the audit, your team has identified an error in the valuation of work in progress, as a number of the assumptions contain out of date information. The directors of Jackdaw have indicated that they do not wish to amend the financial statements.
Required:
Explain the steps Puffin & Co should now take and the impact on the audit report in relation to the directors’ refusal to amend the financial statements. (5 marks)