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B Last fall was a first-of-its-kind season. I did not arrange （安排) any after-school clas

B

Last fall was a first-of-its-kind season. I did not arrange (安排) any after-school classes formy children. No swimming.'No music lessons. No play dates. Nothing.

Once they finished their homework, they were free to do what they pleased, but only onehour of TV. In the beginning, my sons, Ben, 11, and Nick, 9, were anxious about this sudden,unplanned freedom. I had to, push them out of the door with a ball, a bike, and so on. "Play？ Iordered.

I learned that this new plan takes time, patience and a lot of faith in the theory that havingexcellent grades isn't really important.

When my older kids, now in college and high school, were young, I brought in the rules ofmodern parenting. They are unspoken, but followed carefully. First, you must let your childhave a variety of activities. After all, you never know where you'll find a genius (天才). Second, if the child shows the slightest talent (才能), the activity must be pushed with lessons, special coaching (辅导) and practice of several days a week. Every minute should be taken and every minute has a purpose. That was really too much for my children.

Now with the new plan, we told stories, We listened to music. And' the. kids played with bikes, balls, and whatever was handy. Nobody kept score. In fact, the boys played outside so much that the lawn was worn down to the soil in places. They've made friends with those who come from all over the neighbourhood to play games.

We like those peaceful evenings. Ben and Nick have a good time this fall, MaYbe that's because the time offhas allowed us to enjoy each other's company;

40.What was new for the family last fall？

A. The children began to learn music when school was over.

B. The writer arranged no' extra lessons for the children.

C.The writer found no time to play with the sons.

D. The children had nothing toclo alter schooli

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发布时间：2021-05-11

更多“B Last fall was a first-of-its-kind season. I did not arrange （安排) any after-school clas”相关的问题

第1题

（a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each

(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)

(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.

During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.

During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.

From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.

Required:

(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)

(ii) For each threat explain how it might be avoided. (5 marks)

(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)

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第2题

Judy Sodhi is in her fi rst teaching year at the National College, a private college offer

ing short courses in accounting, auditing and management. In her fi rst year Judy has primarily taught the Certifi cate in Managerial Finance. This is a three-day short course which ends in an externally set examination, marked and invigilated by staff employed by the Institute of Managerial Finance (IMF). The IMF also defi nes the syllabus, the length of the course and accredits colleges to run the course. There are no pre-conditions for candidates who wish to attend the course. Last year Judy ran the course 20 times with an average of nine students on each running of the course. At the end of each course every student has to complete a post-course evaluation questionnaire. Judy does not see these questionnaires and has received no feedback about her performance.

As the college is a virtual organisation using serviced training rooms, Judy rarely sees her manager Blake Jones. However, he contacted her recently to suggest that they should conduct her fi rst appraisal and a date and time was agreed. Blake explained that ‘it would be just a general chat looking at how the year had gone. We need to do one to satisfy the college and the IMF’. The time of the appraisal was set for 3.00 pm, fi nishing at 5.00 pm.

The appraisal did start with a general discussion. Blake outlined the plans of the organisation and his own promotion hopes. Judy was surprised to see that Blake was not following any standard list of questions or noting down any of the answers she made. She told him that one of her main problems was the numeracy level of some of the candidates. She recognised that the course had no pre-conditions, ‘but it does require some basic mathematical skills that some of our candidates just do not have’.

After listening to Judy for a while Blake produced a statistical summary of the feedback questionnaires from the courses she had run in the last year. He said that the organisation expected its lecturers to attain an acceptable result in all 10 questions given in the post-course questionnaire. An acceptable result ‘is that 90% of all candidates said that they were ‘satisfi ed or very satisfi ed’ with key aspects of the course’. Judy had achieved this on seven of the questions but specifi cally failed on the following performance measures;

– Percentage of candidates who felt that the course was relevant to their current job – only 65% of your candidates felt that the course was relevant to their current job.

– Percentage of candidates who passed the examination – only 88？88% of your candidates passed the examination.

– Percentage of candidates who felt that the course pace was satisfactory – only 75% of your candidates felt that the pace of the course was satisfactory.

After expressing her surprise that she had not been given this information before, she immediately returned to the problem of numeracy skills. ‘As I told you’ she said ‘some of these students lack the mathematical skills to pass. That’s not my fault, it is yours – you should not have let them on the course in the fi rst place. You are just fi lling the places to make money’.

After a heated discussion, Blake then turned to the ‘last thing on my agenda’. He explained that it was only college policy to give pay increases to lecturers who had achieved 90% in all 10 questions, so there would be no increase for Judy next year. However, he also needed to discuss her workload for next year. He produced a spreadsheet and had just begun to discuss course planning and locations in great detail when his mobile phone rang. ‘I am sorry, Judy, I have to collect the children from school – I must go. I will write down your planned course assignments and e-mail them to you. I think that was a very useful discussion. Overall we are very happy with you. See you at the end-of-year party, and of course at next year’s appraisal.’ He left at 4.30 pm.

Required:

(a) Based on Judy’s appraisal, evaluate the appropriateness of the appraisal process and performance measures at the National College, from both an employee and an organisational perspective. (15 marks)

(b) Explain the concept and purpose of competency frameworks for organisations, assessing their potential use at the National College and the Institute of Managerial Finance. (10 marks)

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第3题

（a) IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidanc

(a) IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidance on the use of accounting policies and accounting estimates.

Required:

Explain the basis on which the management of an entity must select its accounting policies and distinguish, with an example, between changes in accounting policies and changes in accounting estimates. (5 marks)

(b) The directors of Tunshill are disappointed by the draft profi t for the year ended 30 September 2010. The company’s assistant accountant has suggested two areas where she believes the reported profi t may be improved:

(i) A major item of plant that cost $20 million to purchase and install on 1 October 2007 is being depreciated on a straight-line basis over a fi ve-year period (assuming no residual value). The plant is wearing well and at the beginning of the current year (1 October 2009) the production manager believed that the plant was likely to last eight years in total (i.e. from the date of its purchase). The assistant accountant has calculated that, based on an eight-year life (and no residual value) the accumulated depreciation of the plant at 30 September 2010 would be $7·5 million ($20 million/8 years x 3). In the fi nancial statements for the year ended 30 September 2009, the accumulated depreciation was $8 million ($20 million/5 years x 2). Therefore, by adopting an eight-year life, Tunshill can avoid a depreciation charge in the current year and instead credit $0·5 million ($8 million – $7·5 million) to the income statement in the current year to improve the reported profi t. (5 marks)

(ii) Most of Tunshill’s competitors value their inventory using the average cost (AVCO) basis, whereas Tunshill uses the fi rst in fi rst out (FIFO) basis. The value of Tunshill’s inventory at 30 September 2010 (on the FIFO basis) is $20 million, however on the AVCO basis it would be valued at $18 million. By adopting the same method (AVCO) as its competitors, the assistant accountant says the company would improve its profi t for the year ended 30 September 2010 by $2 million. Tunshill’s inventory at 30 September 2009 was reported as $15 million, however on the AVCO basis it would have been reported as $13·4 million. (5 marks)

Required:

Comment on the acceptability of the assistant accountant’s suggestions and quantify how they would affect the fi nancial statements if they were implemented under IFRS. Ignore taxation.

Note: the mark allocation is shown against each of the two items above.

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第4题

Section B – TWO questions ONLY to be attemptedAmbion is the third largest industrial count

Section B – TWO questions ONLY to be attempted

Ambion is the third largest industrial country in the world. It is densely populated with a high standard of living. Joe Swift Transport (known as Swift) is the largest logistics company in Ambion, owning 1500 trucks. It is a private limited company with all shares held by the Swift family. It has signifi cant haulage and storage contracts with retail and supermarket chains in Ambion. The logistics market-place is mature and extremely competitive and Swift has become market leader through a combination of economies of scale, cost effi ciencies, innovative IT solutions and clever branding. However, the profi tability of the sector is under increased pressure from a recently elected government that is committed to heavily taxing fuel and reducing expenditure on roads in favour of alternative forms of transport. It has also announced a number of taxes on vehicles which have high carbon emission levels as well as reducing the maximum working hours and increasing the national minimum wage for employees. The company is perceived as a good performer in its sector. The 2009 fi nancial results reported a Return on Capital Employed of 18%, a gross profi t margin of 17% and a net profi t margin of 9？15%. The accounts also showed a current liquidity ratio of 1？55 and an acid test ratio of 1？15. The gearing ratio is currently 60% with an interest cover ratio of 8.

10 years ago the northern political bloc split up and nine new independent states were formed. One of these states was Ecuria. The people of Ecuria (known as Ecurians) traditionally have a strong work ethic and a passion for precision and promptness. Since the formation of the state, their hard work has been rewarded by strong economic growth, a higher standard of living and an increased demand for goods which were once perceived as unobtainable luxuries. Since the formation of the state, the government of Ecuria has pursued a policy of privatisation. It has also invested heavily in infrastructure, particularly the road transport system, required to support the increased economic activity in the country.

The state haulage operator (EVM) was sold off to two Ecurian investors who raised the fi nance to buy it from a foreign bank. The capital markets in Ecuria are still immature and the government has not wished to interfere with or bolster them. EVM now has 700 modern trucks and holds all the major logistics contracts in the country. It is praised for its prompt delivery of goods. Problems in raising fi nance have made it diffi cult for signifi cant competitors to emerge. Most are family fi rms, each of which operates about 20 trucks making local deliveries within one of Ecuria’s 20 regions.

These two investors now wish to realise their investment in EVM and have announced that it is for sale. In principle, Swift are keen to buy the company and are currently evaluating its possible acquisition. Swift’s management perceive that their capabilities in logistics will greatly enhance the profi tability of EVM. The fi nancial results for EVM are shown in Figure 1. Swift has acquired a number of smaller Ambion companies in the last decade, but has no experience of acquiring foreign companies, or indeed, working in Ecuria.

Joe Swift is also contemplating a more radical change. He is becoming progressively disillusioned with Ambion. In a recent interview he said that ‘trading here is becoming impossible. The government is more interested in over regulating enterprise than stimulating growth’. He is considering moving large parts of his logistics operation to another country and Ecuria is one of the possibilities he is considering.

Section B – TWO questions ONLY to be attemptedAmbi

Required:

(a) Assess, using both fi nancial and non-fi nancial measures, the attractiveness, from Swift’s perspective, of EVM as an acquisition target. (15 marks)

(b) Porter’s Diamond can be used to explore the competitive advantage of nations and could be a useful model for Joe Swift to use in his analysis of countries that he might move his company to.

Examine using Porter’s Diamond (or an appropriate alternative model/framework) the factors which could infl uence Swift’s decision to move a large part of its logistics business to Ecuria. (10 marks)

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第5题

You've probably had the experience of having someone fall in love with you when you didn't

feel the same way. In such a case it's hard to know what to do. You don't want to be so obvious in your efforts that you make an enemy of him.

A friend of mine had this problem and handled it in the most tactful (得体的) way I've ever seen. Instead of telling her admirer directly, she devoted herself to introducing him to every girl she knew. Whenever she had a date with him, she arranged to drop in at the home of one of her girl friends. At last he clicked (一见如故) with one of these girls, and then everyone was happy. My friend was rid of a problem and she still had the young man as a friend, which was just what she wanted him to be.

Of course this solution may not work for you. You may have your own way of dealing with the problem. But whatever you decide to do, keep one thing in mind—the boy in question has feelings every bit as sensitive as your own. So try to find a way of discouraging him without hurting him.

The best title for this passage would be______.

A．How to Make a Friend

B．Problems of Dating

C．Good Advice for Girls

D．How to Free Yourself from an Admirer

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第6题

Rather than be burned to death in his blazing shell-torn Lancaster on a bombing raid o

ver Germany in 1944, Royal Air Force Gunnery Sergeant Nicholas Alkemade jumped from 18, 000 feet without a parachute (降落伞), calculating that this would be a quicker and less painful death.Unbelievably, he suffered only slight injuries. The last part of his 122-mile-per-hour fall was broken by the branches of young pine trees, thick springy undergrowth, and finally deep snow. "It was rather like bouncing on a trampoline, " he recalled.Sergeant Alkemade's experience is a dramatic rebuttal of the idea that people falling from great heights are dead before they hit the ground. Asphyxia, brought about by the speed of the fall, and heart failure through shock were thought to occur long before the final impact.The fallacy of this belief has been amply (充分地) demonstrated by free-fall parachutists who regularly drop several miles before opening their parachutes. In 1960 Capt. Joseph Kittinger jumped from a balloon in the United States and fell 16 miles before opening his parachute. He landed conscious and unhurt.

1.According to the passage, Nicholas Alkemade ____.

A、was a German officer during the Second World War

B、had often jumped from a height of about 18, 000 feet

C、was a British officer

D、calculated the height with a special instrument

2.Nicholas jumped out of his plane because ____.

A、he was a good parachutist

B、he would otherwise be burned to death

C、he wanted to become a hero

D、the Royal Air Force instructed him to do so

3.Nicholas's experience was ____.

A、only an experiment

B、just as he had expected it to be

C、something painful and quick

D、quite unimaginable

4.Which of the following in the passage was the name of Nicholas's plane？ ____

A、Lancaster

B、Gunnery

C、Trampoline

D、Asphyxia

5.The passage tells us that Capt. Joseph Kittinger ____.

A、served as a pilot during the Second World War

B、did not believe that people would die if they jumped from a plane without parachutes

C、made a successful free-fall land from a balloon

D、often forgot to open his parachute when jumping from a plane

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第7题

It happened in the late fall of 1939 when, after a Nazi submarine had penetrated the Briti

sh sea defense around the Firth of Forth and damaged a British cruiser, Reston and a colleague contrived to get the news past British censorship. They cabled a series of seemingly harmless sentences to The Times's editors in New York, having first sent a message instructing the editors to regard only the last word of each sentence. Thus they were able to convey enough words to spell out the story. The fact that the news of the submarine attack was printed in New York before it had appeared in the British press sparked a big controversy that led to an investigation by Scotland Yard and British Military Intelligence. But it took the investigators eight weeks to decipher The Times's reporters' code, an embarrassingly slow bit of detective work, and when it was finally solved the incident had given the story very prominent play, later expressed dismay that the reporters had risked so much for so little. And the incident left Reston deeply distressed. It was so out of character for him to have. become involved in such a thing. The tactics were questionable and, though the United States was not yet in the war, Britain was already established as America's close ally and breaking British censorship seemed both an irresponsible and unpatriotic thing to do.

The episode recounted in the passage took place ______.

A．just prior to the outbreak of the Second World War

B．bofore Britain entered the Second World War

C．before the United States entered the Second World War

D．while the United States was in the Second World War

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第8题

Ergo city authority administers environmental, social care, housing and cultural services

to the city of Ergo. The city itself has many social problems and a recent report from the local government auditor criticised the Chief Executive Offi cer (CEO) for not spending enough time and money addressing the pressing housing problems of the city.

Since 1970 the authority has had its own internal Information Technology (IT) department. However, there has been increasing criticism of the cost and performance of this department. The CEO has commented that ‘we seem to expand the department to cope with special demands (such as the millennium bug) but the department never seems to shrink back to its original size when the need has passed’. Some employees are lost through natural wastage, but there have never been any redundancies in IT and the labour laws of the nation, and strong trade unions within the authority, make it diffi cult to make staff redundant.

In the last few years there has been an on-going dispute between managers in the IT department and managers in the fi nance function. The dispute started due to claims about the falsifi cation of expenses but has since escalated into a personal battle between the director of IT and the fi nance director. The CEO has had to intervene personally in this dispute and has spent many hours trying to reconcile the two sides. However, issues still remain and there is still tension between the managers of the two departments.

A recent internal human resources (HR) survey of the IT department found that, despite acknowledging that they received above average pay, employees were not very satisfi ed. The main complaints were about poor management, the ingratitude of user departments, (‘we are always being told that we are overheads, and are not core to the business of the authority’) and the absence of promotion opportunities within the department. The ingratitude of users is despite the IT department running a relatively fl exible approach to fulfi lling users’ needs. There is no cross-charging for IT services provided and changes to user requirements are accommodated right up to the release of the software. The director of IT is also critical of the staffi ng constraints imposed on him. He has recently tried to recruit specialists in web services and ‘cloud computing’ without any success. He also says that ‘there are probably other technologies that I have not even heard of that we should be exploring and exploiting’.

The CEO has been approached by a large established IT service company, ProTech, to form. a new company ProTech-Public that combines the public sector IT expertise of the authority with the commercial and IT knowledge of ProTech. The joint company will be a private limited company, owned 51% by ProTech and 49% by the city authority. All existing employees in the IT department and the IT technology of the city authority will be transferred to ProTech who will then enter into a 10 year outsourcing arrangement with the city authority. The CEO is very keen on the idea and he sees many other authorities following this route.

The only exception to this transfer of resources concerns the business analysts who are currently in the IT department. They will be retained by the authority and located in a new business analysis department reporting directly to the CEO.

The CEO has suggested that the business analysts have the brief to ‘deliver solutions that demonstrably offer benefi ts to the authority and to the people of the city, using information technology where appropriate’. They need to be ‘outward looking and not constrained by current processes and technology’. They will also be responsible for liaising between users and the newly outsourced IT company and, for the fi rst time, defi ning business cases with users.

In principle, the creation of the new company and the outsourcing deal has been agreed. One of the conditions of the contract, inserted by the fi nance director, is that the new company achieves CMMI level 5 within three years. The current IT department has been recently assessed as CMMI level 2. ProTech has recently been assessed at CMMI level 3.

Required:

(a) Evaluate the potential benefi ts to the city authority and its IT employees, of outsourcing IT to ProTech-Public. (12 marks)

(b) The role of the business analyst is currently being re-designed.

Analyse what new or enhanced competencies the business analysts will require to undertake their proposed new role in the city authority. (7 marks)

(c) Explain the principles of CMMI and the advantages to ProTech-Public of achieving CMMI level 5. (6 marks)

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第9题

Did you sleep well last night？ Maybe many people will answer No.In fact, in the world

about one in three people do not have good sleep.(1) you say you do not have good sleep, it means waking early and not getting back to sleep, of ten interrupted short period of sleep, or hours or wakefulness.You (2) get tired, worried, and anxious.Your menory and ability to remember things will be affected

Then what should you do when you have the trouble？ Do not worry about it too much.First, let' s see whether you can sleep yourself.The ways are as follows:

First,(3)that your bedroom isn' t too cold or too hot Keep it dark aha quiet.

Second, check your lifestyle.:

Do not drink tea, coffee, cola or chocolate four hours before going to bed.Drink less liquid so that you can have no or fewer visits to the toilet

Set your body clock well by getting up and going to bed he fixed time every day.You (4) take any day time naps.

Develop a relaxing bedt ime habit.Read or listen to music.then take a warm bath.If you really can not sleep, try some bread, rice or mil.They will help you fall asleep.

Go for a daily walk.Natural light helps you to put your body clock into correct habits,(5) do exercise outdoors if you can.

Forget the worries of the day.Write down any worries,thoughts or uestions before you go to bed.With these written down, you will have less to think about and your sleep will become easier.(完型填空)

A.Make sure

B.May

C.If

D.Had better

E.So

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第10题

护理在防治早产儿 FI中的实践，正确的是（）

A.推荐口腔运动干预以改善FI

B.推荐袋鼠式护理以改善FI

C.推荐辅助腹部按摩以改善FI

D.不推荐喂养后选择最佳体位改善FI

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