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1 Every year thousands of people are arrested and taken to court for shop-lifting.In Brit

ain alone, about HK $ 3,000,000's worth of goods are stolen from shops every week. This amounts to something like HK $150 million a year, and represents about 4 per cent of the shops' total stock. As a result of this "shrinkage" as the shops call it, the honest public has to pay higher prices.

2 Shop-lifters can be divided into three main categories: the professionals, the deliberate amateurs, and the people who just can't help themselves. The professionals do not pose much of a problem for the store detectives, who, assisted by closed circuit television, two way mirrors and various other technological devices, can usually cope with them. The professionals tend to go for high value goods in parts of the shops where security measures are tightest. And, in any case, they account for only a small percentage of the total losses due to shop-lifting.

3 The same applies to the deliberate amateur who is, so to speak, a professional in training. Most of them get caught sooner or later, and they are dealt with severely by the courts.

4 The real problem is the person who gives way to a sudden temptation and is in all other respects an honest and law-abiding citizen. Contrary to what one would expect, this kind of

shop-lifter is rarely poor. He does not steal because he needs the goods and cannot afford to pay for them. He steals because he simply cannot stop himself. And there are countless others who, because of age, sickness or plain absent-mindedness, simply forget to pay for what they take from the shops. When caught, all are liable to prosecution, and the decision whether to send for the police or not is in the hands of the store manager.

5 In order to prevent the quite incredible growth in shop-lifting offences, some stores, in fact, are doing their best to separate the thieves from the confused by prohibiting customers from taking bags into the store. However, what is most worrying about the whole problem is, perhaps, that it is yet another instance of the innocent majority being penalized and inconvenienced because of the actions of a small minority. It is the aircraft hijack situation in another form. Because of the possibility of one passenger in a million boarding an aircraft with a weapon, the other 999,999 passengers must subject themselves to searches and delays. Unless the situation in the shops improves, in ten years' time we may all have to subject ourselves to a body-search every time we go into a store to buy a tin of beans!

Why does the honest public have to pay higher prices when they go to the shops?

A.There is a "shrinkage" in market values.

B.Many goods are not available.

C.Goods in many shops lack variety.

D.There are many cases of shop-lifting.

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更多“1 Every year thousands of people are arrested and taken to court for shop-lifting.In Brit”相关的问题

第1题

Every year thousands of lives () in road accidents because of careless driving.

A.lose

B.lost

C.have lost

D.are lost

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第2题

(b) On 1 April 2004 Volcan introduced a ‘reward scheme’ for its customers. The main elemen

(b) On 1 April 2004 Volcan introduced a ‘reward scheme’ for its customers. The main elements of the reward

scheme include the awarding of a ‘store point’ to customers’ loyalty cards for every $1 spent, with extra points

being given for the purchase of each week’s special offers. Customers who hold a loyalty card can convert their

points into cash discounts against future purchases on the basis of $1 per 100 points. (6 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 Volcan for the year ended

31 March 2005.

NOTE: The mark allocation is shown against each of the three issues.

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第3题

4 (a) Router, a public limited company operates in the entertainment industry. It recently

4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television

company to make a film which will be broadcast on the television company’s network. The fee agreed for the

film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s

channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and

delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on

30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,

the costs of which would be deducted from any future payments to Router. The directors of Router wish to

recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May

2007. (5 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

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第4题

Every family member_______ to the party in the end of this year()

A.invite

B.has invited

C.will be invited

D.would have invited

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第5题

Every year a number of students graduate from the school which will ______ new students th
e first week in September.

A.enroll

B.recruit

C.collect

D.reproduce

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第6题

(a) The following figures have been calculated from the financial statements (including co

(a) The following figures have been calculated from the financial statements (including comparatives) of Barstead for

the year ended 30 September 2009:

increase in profit after taxation 80%

increase in (basic) earnings per share 5%

increase in diluted earnings per share 2%

Required:

Explain why the three measures of earnings (profit) growth for the same company over the same period can

give apparently differing impressions. (4 marks)

(b) The profit after tax for Barstead for the year ended 30 September 2009 was $15 million. At 1 October 2008 the company had in issue 36 million equity shares and a $10 million 8% convertible loan note. The loan note will mature in 2010 and will be redeemed at par or converted to equity shares on the basis of 25 shares for each $100 of loan note at the loan-note holders’ option. On 1 January 2009 Barstead made a fully subscribed rights issue of one new share for every four shares held at a price of $2·80 each. The market price of the equity shares of Barstead immediately before the issue was $3·80. The earnings per share (EPS) reported for the year ended 30 September 2008 was 35 cents.

Barstead’s income tax rate is 25%.

Required:

Calculate the (basic) EPS figure for Barstead (including comparatives) and the diluted EPS (comparatives not required) that would be disclosed for the year ended 30 September 2009. (6 marks)

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第7题

Flying foxes tend to ______. ()A.double their number every yearB.lose a lot of their babi

Flying foxes tend to ______. ()

A.double their number every year

B.lose a lot of their babies

C.move from place to place constantly

D.fight and kill a lot of themselves

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第8题

There are millions of stars and planets in space.What's the difference between sta
rs and planets? Stars can give out heat and light, but planets cannot.

The sun is one of the stars.Some planets are balls of rock and some are balls of gas.We live on the planet earth.The earth spins around once every day to give us day and night.The earth goes around the sun once every year to give us different seasons.

There are eight planets moving around the sun.We call the family of the sun and its planets the solar system.Mercury is the nearest to the sun, so it is very hot.It is the smallest planet.Venus is very bright and hot.It is the nearest to the earth.Mars is covered with orange-red desi and rocks, so it looks like a red star in the sky.It has seasons like the earth.Jupiter has more than 16 moons (卫星)and it is the biggest and heaviest planet.Saturn has more than 22 moons.The other planets, such as Uranus and Neptune, are all very far from the sun and very cold.We need a telescope (望远镜) to see them.

(1)The sun can give us().

A.heat and water

B.heat and light

C.light and air

D.rock and water

(2)The Chinese meaning of "spin around" is().

A.飞行

B.行驶

C.环绕

D.旋转

(3)The earth goes around()once every year to give us different seasons.

A.the moon

B.Mars

C.Jupiter

D.the sun

(4)Mars looks red in the sky because().

A.it is covered with orange- red dust and rocks

B.it has seasons like the earth

C.it is the nearest to the earth

D.it is covered with red water and dust

(5)Which is NOT true according to the passage? ()

A.Jupiter is the biggest and heaviest planet.

B.Uranus is very far from the sun and very cold.

C.The revolution(公转) of the earth gives us different seasons.

D.We call the family of the sun and its planets the Milky Way.

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第9题

Population tends to grow at an exponential(指数的)rate. This means that they progressivel

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!

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第10题

For those who want to convert to Islam, which of the following pillars of Islam is of
the utmost importance?()

A.reciting the Muslim statement of faith with conviction

B.performing ritual prayers five times a day

C.giving money or gifts to the poor and the needy

D.observing a month-long fast every year and making a pilgrimage to Mecca

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第11题

In the writer's opinion, humans are the sharks' worst enemies because ______.A.more than o

In the writer's opinion, humans are the sharks' worst enemies because ______.

A.more than one million sharks are killed by humans every year

B.there are fewer than one hundred shark attacks on humans in the world each year

C.many people are afraid of sharks

D.most sharks eat fish and seals and other sharks

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