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[主观题]

Cheese is perhaps the first food to be manufactured that is currentlyconsumed by humans. T

Cheese is perhaps the first food to be manufactured that is currently

consumed by humans. The oldest written records have references to cheese S1.______

as a food. Today, cheese is available in an almost numerable variety of

kinds, flavors and consistencies. Cheese is made by many different races of S2.______

people under wide varying conditions all over tide face of the earth. And the S3.______

peoples who eat it like the various flavors and consistencies produced. S4.______

For the better understanding of the art and sciences of cheese-making S5.______

one needs to know what kind of product it is and how the manufacturer pro-

cedures developed over the years. Even though the varieties differ quite

widely in composition, cheese can be characterized as a product made from S6.______

milk in that the protein is coagulated and concentrated. S7.______

For centuries, cheese-making has been a farm and home industry with

the individual producers using surplus milk to make small batches of

cheese. Goat cheese making in the US still follows this general practice. It S8.______

was, and still is to a considerate degree, an art; since the middle of

the 19th century, however, more and more cheese has been made in specially

equipped factories with greater application of science in the manufacturing

procedure. Milk from all species has been used for cheese making. Be- S9.______

cause more attention has been given with increasing the productivity of the

bovine species, a large proportion of commercial cheese is now made from S10.______

cow milk; the milk from the buffalo, zebu, sheep and goats is also used extensively.

【S1】

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更多“Cheese is perhaps the first food to be manufactured that is currentlyconsumed by humans. T”相关的问题

第1题

Josh Smith says perhaps the most important thing they should learn is to ________ th

A.share in

B.live through

C.relate to

D.believe in

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第2题

除面包配cheese外还可以配()。
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第3题

Cheese made from()。

A.Butter

B.Milk

C.Oil

D.Cream

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第4题

“cheese”是指()。

A.奶酪

B.黄油

C.酸奶

D.布丁

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第5题

酸奶的英文意思是()。

A.acidmi1k

B.y0gurt

C.cheese

D.dairy

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第6题

奶酪cheese又称()。

A.计司

B.忌司

C.起士

D.干酪

E.奶油

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第7题

The cheese cake Jenny made for the dinner was so delicious that it was simply . (resist; 请用所给单词的合适形式填空。 )
The cheese cake Jenny made for the dinner was so delicious that it was simply . (resist; 请用所给单词的合适形式填空。 )

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第8题

以下哪些属于乳与乳制品()

A.Which belongs to dairy food

B.干酪 cheese

C.乳糖 lactose

D.乳粉 milk powder

E.炼乳 condensed milk

F.冰激凌 ice cream

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第9题

1 Geno Vesa Farm (GVF), a limited liability company, is a cheese manufacturer. Its princip

1 Geno Vesa Farm (GVF), a limited liability company, is a cheese manufacturer. Its principal activity is the production

of a traditional ‘Farmhouse’ cheese that is retailed around the world to exclusive shops, through mail order and web

sales. Other activities include the sale of locally produced foods through a farm shop and cheese-making

demonstrations and tours.

The farm’s herd of 700 goats is used primarily for the production of milk. Kids (i.e. goat offspring), which are a

secondary product, are selected for herd replacement or otherwise sold. Animals held for sale are not usually retained

beyond the time they reach optimal size or weight because their value usually does not increase thereafter.

There are two main variations of the traditional farmhouse cheese; ‘Rabida Red’ and ‘Bachas Blue’. The red cheese

is coloured using Innittu, which is extracted from berries found only in South American rain forests. The cost of Innittu

has risen sharply over the last year as the collection of berries by local village workers has come under the scrutiny

of an international action group. The group is lobbying the South American government to ban the export of Innittu,

claiming that the workers are being exploited and that sustaining the forest is seriously under threat.

Demand for Bachas Blue, which is made from unpasteurised milk, fell considerably in 2003 following the publication

of a research report that suggested a link between unpasteurised milk products and a skin disorder. The financial

statements for the year ended 30 September 2004 recognised a material impairment loss attributable to the

equipment used exclusively for the manufacture of Bachas Blue. However, as the adverse publicity is gradually being

forgotten, sales of Bachas Blue are now showing a steady increase and are currently expected to return to their former

level by the end of September 2005.

Cheese is matured to three strengths – mild, medium and strong – depending on the period of time it is left to ripen,

which is six, 12 and 18 months respectively. When produced, the cheese is sold to a financial institution, Abingdon

Bank, at cost. Under the terms of sale, GVF has the option to buy the cheese on its maturity at cost plus 7% for

every six months which has elapsed.

All cheese is stored to maturity on wooden boards in GVF’s cool and airy sheds. However, recently enacted health

and safety legislation requires that the wooden boards be replaced with stainless steel shelves with effect from 1 July

2005. The management of GVF has petitioned the government health department that to comply with the legislation

would interfere with the maturing process and the production of medium and strong cheeses would have to cease.

In 2003, GVF applied for and received a substantial regional development grant for the promotion of tourism in the

area. GVF’s management has deferred its plan to convert a disused barn into holiday accommodation from 2004

until at least 2006.

Required:

(a) Identify and explain the principal audit risks to be considered when planning the final audit of GVF for the

year ending 30 September 2005. (14 marks)

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