2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would
2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would be appropriate.
(6 marks)
2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would be appropriate.
(6 marks)
第1题
In relation to the law of contract, distinguish between and explain the effect of:
(a) a term and a mere representation; (3 marks)
(b) express and implied terms, paying particular regard to the circumstances under which terms may be implied in contracts. (7 marks)
第2题
A.teleadmin:te!edmin
B.huawei:huawei123
C.zhangsan:zhangsan100
D.zhangsan:Pu4#$h*2!1
第3题
A.zhangsan:Pu4#$h*2!1
B.huawei:huawei@123
C.zhangsan:zhangsan100
D.teleadmin:te!e@dmin
第5题
用2×10-2mol/L EDTA滴定同浓度的Fe3+溶液,若要求△pM'=±0.2、TE=±0.1%,计算滴定的适宜酸度范围。[已知:lgKFeY为25.1,Fe(OH)3的Ksp=10-37.4]
第6题
In relation to company law:
(a) explain the meaning of limited liability. (3 marks)
(b) Explain and distinguish between:
(i) unlimited companies; (2 marks)
(ii) companies limited by guarantee; (2 marks)
(iii) companies limited by shares. (3 marks)
第7题
(ii) Explain whether or not Carver Ltd will become a close investment-holding company as a result of
acquiring either the office building or the share portfolio and state the relevance of becoming such a
company. (2 marks)
第8题
2 An important part of management is understanding the style. of leadership.
Required:
(a) Explain what Blake and Mouton’s Managerial Grid measures. (5 marks)
第9题
In relation to the Contract Law of China:
(a) explain the term ‘liquidated damages’, and state the legal nature of them; (2 marks)
(b) state the rules relating to the award of liquidated damages; (6 marks)
(c) state the rule relating to the award of liquidated damages for delay in performing the contractual obligation. (2 marks)
第10题
(a) Explain the concept of TRUE and FAIR presentation. (4 marks)
(b) Explain the status of International Standards on Auditing. (2 marks)
(c) ISA 230 Audit Documentation deals with the auditor’s responsibility to prepare audit documentation for an audit of financial statements.
Required:
State FOUR benefits of documenting audit work. (4 marks)