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此题为判断题(对，错)。
答案
更多“Each year, the tribehill village culture in north Thailand attracts thousands of trekk”相关的问题
第1题
A．changed
B．altered
C．transformed
D．modified
第2题
A．six more times
B．six times more
C．over six times
D．six times
第3题
year ended 31 December 2004.
The following material matters are under discussion:
(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing
defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)
Required:
Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which
justifies your answer in each case.
NOTE: The mark allocation is shown against each of the three matters
第4题
Assume that the corporation tax rates for the financial year 2004 apply throughout.
(b) Explain the corporation tax (CT) and value added tax (VAT) issues that Irroy should be aware of, if she
proceeds with her proposal for the Irish subsidiary, Green Limited. Your answer should clearly identify those
factors which will determine whether or not Green Limited is considered UK resident or Irish resident and
the tax implications of each alternative situation.
You need not repeat points that are common to each situation. (16 marks)
第5题
4 (a) Explain the auditor’s responsibilities in respect of subsequent events. (5 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
第6题
A．work together several months a year
B．bring into memory what happened in the past
C．pay attention to things they are interested in
D．get to know each other through their films
第7题
specific responsibility for undertaking annual reviews of existing clients. The following situations have arisen in
connection with three client companies:
(a) Dedza was appointed auditor and tax advisor to Kora Co, a limited liability company, last year and has recently
issued an unmodified opinion on the financial statements for the year ended 30 June 2005. To your surprise,
the tax authority has just launched an investigation into the affairs of Kora on suspicion of underdeclaring income.
(7 marks)
Required:
Identify and comment on the ethical and other professional issues raised by each of these matters and state what
action, if any, Dedza should now take.
NOTE: The mark allocation is shown against each of the three situations.
第8题
Eva’s income tax liability and class 4 national insurance contributions (NIC) for the tax year 2015–16 are ￡4,840. Her income tax liability and class 4 NICs for the tax year 2014–15 were ￡6,360.
What is the lowest amount to which Eva could make a claim to reduce each of her payments on account for the tax year 2015–16 without being charged interest？
A.￡4,840
B.￡0
C.￡3,180
D.￡2,420
第9题
(c) During the year Albreda paid $0·1 million (2004 – $0·3 million) in fines and penalties relating to breaches of
health and safety regulations. These amounts have not been separately disclosed but included in cost of sales.
(5 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended
30 September 2005.
NOTE: The mark allocation is shown against each of the three issues.
第10题
In all these cultures, there is a practice of making noise. People made noise in ancient times to drive away the evil spirits (妖精) from their homes. Today making noise is more of a custom than a religious rim
In the United States, many people stay up until midnight on New Year's Eve to watch the clock pass from one year to the next. Friends often gather together at a party on New Year's Eve, and when the new year comes, all ring bells, blow' whistles, sing songs, and kiss each other. A favorite Scottish song which everyone sings together is Auld Lang Sync. The words tell of old friends and good times.
In all cultures, New Year's Day is a time when people think of new beginnings. They want to make the coming year better than the last one. Many people in the United States make New Year resolutions. These are specific promises that they make to improve their behavior, change their habits, and become better people. There are many jokes about how a person keeps his or her New Year resolutions.
In ancient times, the practice of making noise was meant ______.
A．to keep the evil spirits away
B．to have fun
C．to celebrate the coming of the new year
D．to keep to a custom
