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[主观题]

Ten years later I find it every now and then, but I'm still searching.In 2003, I raised over $1,400 for the fight __1__cancer.That was a success! I was doing something for someone, __2__ looking for a "payback." As far as writing a book, that too can be measured __3__ a success.___4__ because I wrote it and got it published, but because some of the proceeds will go to help others.10% will go to the University of Nebrask-Omaha Lied Transplant Center, and hopefully I'll sell enough books to change some poems about cancer into music and create a CD, with proceeds__5__to the American Cancer Society.1.( );A.againstB.forC.andD.to2.( );A.forB.orC.butD.and3.( );A.forB.orC.atD.as4.( );A.AndB.NotC.NorD.Yet5.( );A.wentB.goesC.goD.going

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更多“Ten years later I find it every now and then, but I'm still searching.In 2003, I raised over $1,400 …”相关的问题

第1题

I am ten()

A.years old

B.year old

C.year

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第2题

A few years later,i found my hometown completely _______.

A.changed

B.changing

C.to be changed

D.to change

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第3题

They asked me to have a drink with them. I said that it was at least ten years since I
______ a good drink.

A. had enjoyed

B. was enjoying

C. enjoyed

D. had been enjoying

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第4题

How to Be a Successful Businessperson Have you ever wondered why some people are successfu

How to Be a Successful Businessperson

Have you ever wondered why some people are successful in business and others are not? Here's astory about one successful businessperson. He started out washing dishes and today he owns 168 res-taurants.

Zubair Kazi was born in Bhatkal,a small town in southwest India. His dream was to be an airplanepilot,and when he was 16 years old,he learned to fly a small plane.

At the age of 23 and with just a little money in his pocket, Mr. Kazi moved to the United States.He hoped to get a job in the airplane industry in California. Instead, he ended up working for a compa-ny that rented cars.

While Mr. Kazi was working at the car rental(租赁的)company,he frequently ate at a nearby KFCrestaurant. To save money on food,he decided to get a job with KFC. For two months,he worked as acook's assistant. His job was to clean the kitchen and help the cook. "I didn't like it,"Mr,Kazi says,"but I always did the best I could. "

One day, Mr. Kazi's two co-workers failed to come to work. That day,Mr. Kazi did the work of allthree people in the kitchen. This really impressed the owners of the restaurant. A few months later,the owners needed a manager for a new restaurant. They gave the job to Mr. Kazi. He worked hard asthe manager and soon the restaurant was making a profit.

A few years later,Mr. Kazi heard about a restaurant that was losing money. The restaurant wasdirty inside and the food was terrible. Mr. Kazi borrowed money from a bank and bought the restau-rant. For the first six months,Mr. Kazi worked in the restaurant from 8 a. m. t0 10 p. m. ,seven days aweek. He and his wife cleaned up the restaurant,remodeled the front of the building,and improved thecooking. They also tried hard to please the customers. If someone had to wait more than ten minutesfor their food, Mrs. Kazi gave them a free soda. Before long the restaurant was making a profit.

A year later, Mr. Kazi sold his restaurant for a profit. With the money he earned, he bought threemore restaurants that were losing money. Again, he cleaned them up,improved the food,and retrainedthe employees. Before long these restaurants were making a profit,too.

Today Mr. Kazi owns 168 restaurants,but he isn't planning to stop there. He's looking for morepoorly managed restaurants to buy. "I love it when I go to buy a restaurant and find it's a mess, "Mr.Kazi says. "The only way it can go is up. "

When Mr. Kazi was young, his dream was to

A.sell cars

B.own a restaurant

C.become a good cook

D.be an airplane pilot

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第5题

At first I was worried about the employment prospect. Four years of study later, I've realized I ______.

A.didn't need to worry

B.mustn't have worried

C.needn't have worried

D.couldn't have worried

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第6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7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8题

Section B – TWO questions ONLY to be attemptedA local government housing department (LGHD)

Section B – TWO questions ONLY to be attempted

A local government housing department (LGHD) has funds which it is proposing to spend on the upgrading of air conditioning systems in its housing inventory.

It is intended that the upgrading should enhance the quality of living for the occupants of the houses.

Preferred contractors will be identifi ed to carry out the work involved in the upgrading of the air conditioning systems, with each contractor being responsible for upgrading of the systems in a proportion of the houses. Contractors will also be required to provide a maintenance and operational advice service during the fi rst two years of operation of the upgraded systems.

Prior to a decision to implement the proposal, LGHD has decided that it should carry out a value for money (VFM) audit.

You have been given the task of preparing a report for LGHD, to help ensure that it can make an informed decision concerning the proposal.

Required:

Prepare a detailed analysis which will form. the basis for the preparation of the fi nal report. The analysis should include a clear explanation of the meaning and relevance of each of (i) to (iii) below:

(i) Value for Money (VFM) audit (including references to the roles of principal and agent). (6 marks)

(ii) Economy, effi ciency and effectiveness as part of the VFM audit. (6 marks)

(iii) The extent (if any) to which each of intangibility, heterogeneity, simultaneity and perishability may be seen to relate to the decision concerning the proposal, and any problems that may occur. (8 marks)

Note: Your analysis should incorporate specifi c references to examples relating to the upgrading proposal.

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第9题

While I was waiting to enter university, I saw in a newspaper a teaching job wanted at
a school about ten miles from where I lived. Being very short of money and wanting to do something useful, I applied, fearing as I did so, that without a degree and with no __1__ of teaching my chances of getting the job were slight.

However, three days later, a letter arrived, calling me to Croydon for a meeting with the headmaster. It was clearly the headmaster himself __2__ open the door. He was short and round.

"The school," he said, "is made up of one class of twenty-four boys between seven and thirteen." I should have to teach all the subjects except art, which he taught himself. I should have to divide the class into three groups and teach them in turn at three different __3__. And I was disappointed at the thought of teaching maths, a subject at which I wasn't very good at school. Worse perhaps was the idea of __4__ to teach them on Saturday afternoon because most of my friends would be enjoying themselves at that time.

Before I had time to ask about my salary, he got up to his __5__. "Now," he said, "you'd better meet my wife. She is the one who really runs this school."

1)、A.that

B.experience

C.having

D.feet

E.levels

2)、A.that

B.experience

C.having

D.feet

E.levels

3)、A.that

B.experience

C.having

D.feet

E.levels

4)、A.that

B.experience

C.having

D.feet

E.levels

5)、A.that

B.experience

C.having

D.feet

E.levels

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第10题

A child of ten who is two years retarded has a mental age of ______.A.nineB.tenC.eightD.tw

A child of ten who is two years retarded has a mental age of ______.

A.nine

B.ten

C.eight

D.twelve

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