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A．count on
B．count for
C．count down
D．count out
答案
更多“Every director needs an assistant that he can ______ to take care of problems that may occ”相关的问题
第1题
A．count of
B．count for
C．count on
D．account for
第2题
A.After criticizing
B.in every detail
C.telling us
D.nothing personal
第3题
A、The car will go 450 kilometers before it needs to stop for gasoline.
B、The car will go 450 kilometers before it needs to stop for more gasoline.
C、The car will go 450 kilometers before it needs filling up.
D、The car needs filling up every 450 kilometers
第4题
Saxophone Enterprises Co (Saxophone) has been trading for 15 years selling insurance and has recently become a listed company. In accordance with corporate governance principles Saxophone maintains a small internal audit department. The directors feel that the team needs to increase in size and specialist skills are required, but they are unsure whether to recruit more internal auditors, or to outsource the whole function to their external auditors, Cello & Co.
Saxophone is required to comply with corporate governance principles in order to maintain its listed status; hence the finance director has undertaken a review of whether or not the company complies.
Bill Bassoon is the chairman of Saxophone, until last year he was the chief executive. Bill is unsure if Saxophone needs more non-executive directors as there are currently three non-executive directors out of the eight board members. He is considering appointing one of his close friends, who is a retired chief executive of a manufacturing company, as a non-executive director.
The finance director, Jessie Oboe, decides on the amount of remuneration each director is paid. Currently all remuneration is in the form. of an annual bonus based on profits. Jessie is considering setting up an audit committee, but has not undertaken this task yet as she is very busy. A new sales director was appointed nine months ago. He has yet to undertake his board training as this is normally provided by the chief executive and this role is currently vacant.
There are a large number of shareholders and therefore the directors believe that it is impractical and too costly to hold an annual general meeting of shareholders. Instead, the board has suggested sending out the financial statements and any voting resolutions by email; shareholders can then vote on the resolutions via email.
Required:
(a) Explain the advantages and disadvantages for each of Saxophone Enterprises Co AND Cello & Co of outsourcing the internal audit department.
Note: The total marks will be split as follows:
Saxophone Enterprises Co (8 marks)
Cello & Co (2 marks) (10 marks)
(b) In respect of the corporate governance of Saxophone Enterprises Co:
(i) Identify and explain FIVE corporate governance weaknesses; and
(ii) Provide a recommendation to address each weakness.
Note: The total marks will be split equally between each part. (10 marks)
第5题
2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its
clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting
day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The
total cost per consulting day has been estimated as being 80% variable and 20% fixed.
The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of
two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that
she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has
responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the
HR division ￡750 per consulting day.
The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would
reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal
consultations.
Required:
(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide
consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group
is maximised in each of the following situations:
(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in
providing consulting services to external clients, i.e. there is no spare capacity.
(ii) There is one team of consultants who, being free from other commitments, would be available to
undertake the provision of services to the HR division during the required 48-week period. All other
teams of consultants would be 100% utilised in providing consulting services to external clients.
(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants
during the required 48-week period.
(12 marks)
第6题
(a) (i) Identify and explain FOUR financial statement assertions relevant to account balances at the year end; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of year-end inventory. (8 marks)
(b) Pineapple Beach Hotel Co (Pineapple) operates a hotel providing accommodation, leisure facilities and restaurants. Its year end was 30 April 2012. You are the audit senior of Berry & Co and are currently preparing the audit programmes for the year end audit of Pineapple. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.
Depreciation
Pineapple incurred significant capital expenditure during the year on updating the leisure facilities for the hotel. The finance director has proposed that the new leisure equipment should be depreciated over 10 years using the straight-line method.
Food poisoning
Pineapple’s directors received correspondence in March from a group of customers who attended a wedding at the hotel. They have alleged that they suffered severe food poisoning from food eaten at the hotel and are claiming substantial damages. Pineapple’s lawyers have received the claim and believe that the lawsuit against the company is unlikely to be successful.
Required:
Describe substantive procedures to obtain sufficient and appropriate audit evidence in relation to the above two issues.
Note: The total marks will be split equally between each issue. (8 marks)
(c) List and explain the purpose of FOUR items that should be included on every working paper prepared by the audit team. (4 marks)
第7题
Population tends to grow at an exponential(指数的)rate. This means that they progressively double. As an example of this type of growth rate take one penny and double every day for one month. After the first week, you would have only 64 cent, but after the fourth week you would have over a million dollars.
This helps explain why the population has come on“all of a sudden”took from he beginning of human 1ife to the year 1830 for the population of the earth to reach one billion. That repents(缓慢进行) a time span of at least two million years. Then it took from 1830 to 1930 for world population to reach 2 billion. The next billion was added by 1960 only thirty years and in 1975 world population reached 4 billion which is another billion people in only fifteen years.
World population is increasing at a rate of 9, 000per hour, 220, 000 per day and 80 million per year. This is not only due to higher birth rate, but to lower death rate as well. The number of births has not declined at the same rate as the number of deaths.
Some countries such as Columbia, Thailand, Morocco, Costa Rica and the Philippines are doubling their population about every twenty-one years with a growth rate of 3 percent a year or more. The United States is doubling its population about very eighty-seven years, with a rate of 0. 8 percent per year. Every time a population doubles, the country involved needs twice as much of everything, including hospitals, schools, resources, food and medicines to care for its people. It is easy to see that this is very difficult to achieve for the more rapidly growing countries.
This passage chiefly discusses______________
A.the growth of world population.
B.one type of the exponential rate.
C.the population problem of more rapidly growing countries.
D.the possible ways of dealing with the rapid population growth.
According to the passage what helps to explain why the population problem has come on “all of a sudden” ？A.The penny that doubles itself every day for one month.
B.The time span of at 1east two million years in human history.
C.An illustration of the exponent growth rate given by the author.
D.The large amount of money you would luckily make after the fourth week.
It took_________ for the world to increase its population from 1 billion to 4 billion.
A.100 years
B.175 years
C.1975 years
D.over two million years
Which of the following statements is NOT true？A.World population is increasing at a rate of 150 per minute.
B.Lower death rate also contributes to world population growth.
C.The population of Columbia has been doubling every year for 21 years.
D.The United States is usually doubling its population on about every 87 years.
When a population doubles, the country involved needs twice as much of everything including __.A.hospitals and medicines
B.schools and students
C.food and manpower resources
D.all of the above
请帮忙给出每个问题的正确答案和分析，谢谢！
第8题
year end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid
￡10,000 in June 1998. He estimates that the current market value of Linden Limited is ￡9 million and that the
company will make taxable profits of ￡1·4 million in the forthcoming year to 31 July 2007.
(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to this
end has proposed that in future all cars purchased by the company should be low emission vehicles. The sales
director has stated that several of his staff, who are the main recipients of company cars, other than the directors,
are extremely unhappy with this proposal, perceiving it as downgrading their value and status.
The cars currently provided to the sales staff have a list price of ￡19,600, on which Linden Limited receives a
bulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The company
pays for up to ￡400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the running
costs, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,
because they are high mileage vehicles.
The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealer
is only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any other
changes to Linden Limited’s company car policy or practice.
Required:
(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individual
salesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax and
national insurance (NIC) savings arising. (9 marks)
第9题
palaces, temples, houses and factories) which attract visitors from home and abroad. Most of these tourist sites have
gift shops where visitors can buy mementos and souvenirs of their visit. These souvenirs often include cups, saucers,
plates and other items which feature a printed image of the particular tourist site.
The Universal Pottery Company (UPC) is the main supplier of these pottery souvenir items to the tourist trade. It
produces the items in its potteries and then applies the appropriate image using specialised image printing machines.
UPC also supplies other organisations that require personalised products. For example, it recently won the right to
produce souvenirs for the Eurasian Games, which are being held in Europia in two years time. UPC currently ships
about 250,000 items of pottery out of its factory every month. Most of these items are shipped in relatively small
packages. All collections from the factory and deliveries to customers are made by a nationwide courier company.
In the last two years there has been a noticeable increase in the number of complaints about the quality of these
items. The complaints, from gift shop owners, concentrate on two main issues:
(i) The physical condition of goods when they arrive at the gift shop. Initial evidence suggests that ‘a significant
number of products are now arriving broken, chipped or cracked’. These items are unusable and they have to be
returned to UPC. UPC management are convinced that the increased breakages are due to packers not following
the correct packing method.
(ii) Incorrect alignment of the image of the tourist site on the selected item. For example, a recent batch of 100 cups
for Carish Castle included 10 cups where the image of the castle sloped significantly from left to right. These
were returned by the customer and destroyed by UPC.
The image problem was investigated in more depth and it was discovered that approximately 500 items were
delivered every month with misaligned images. Each item costs, on average, $20 to produce.
As a result of these complaints, UPC appointed a small quality inspection team who were asked to inspect one in
every 20 packages for correct packaging and correct image alignment. However, although some problems have been
found, a significant number of defective products have still been delivered to customers. A director of UPC used this
evidence to support his assertion that the ‘quality inspection team is just not working’.
The payment system for packers has also been such an issue. It was established ten years ago as an attempt to boost
productivity. Packers receive a bonus for packing more than a target number of packages per hour. Hence, packers
are more concerned with the speed of packing rather than its quality.
Finally, there is also evidence that to achieve agreed customer deadlines, certain managers have asked the quality
inspection team to overlook defective items so that order deadlines could be met.
The company has decided to review the quality issue again. The director who claimed that the quality inspection team
is not working has suggested using a Six Sigma approach to the company’s quality problems.
Required:
(a) Analyse the current and potential role of quality, quality control and quality assurance at UPC. (15 marks)
第10题
Population tends to grow at an exponential(指数的)rate. This means that they progressively double. As an example of this type of growth rate, take one penny and double every day for one month. After the first week, you would have only 64 cents, but after the fourth week you would have over a million dollars.
This helps explain why the population has come on "all of a sudden". It took from the beginning of human life to the year 1830 for the population of the earth to reach one billion. That repents(缓慢进行)a time span of at least two million years. Then it took from 1830 to 1930 for world population to reach 2 billion. The next billion was added by 1960, only thirty years, and in 1975 world population reached 4 billion, which is another billion people in only fifteen years.
World population is increasing at a rate of 9000 per hour, 220000 per day, and 80 million per year. This is not only due to higher birth rate, but to lower death rate as well. The number of births has not declined at the same rate as the number of deaths.
Some countries, such as Columbia, Thailand, Morocco, Costa Rica, and the Philippines, are doubling their population about every twenty-one years, with a growth rate of 3.3% a year or more. The United States is doubling its population about very eighty-seven years, with a rate of 0.8% per year. Every time a population doubles, the country involved needs twice as much of everything, including hospitals, schools, resources, food and medicines to care for its people. It is easy to see that this is very difficult to achieve for the more rapidly growing countries.
This passage chiefly discusses______.
A．the growth of world population
B．one type of the exponential rate
C．the population problem of more rapidly growing countries
D．the possible ways of dealing with the rapid population growth
