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更多“From the functional income statement we can see clearly the total revenue, total cost and”相关的问题
第1题
(教材课文原文)
_DIARY OF A SPACE ZUCCHINI _July 1
Today Gardener and his crew will depart in their seed pod; the replacement crew is ready to {A. carry away; B. carry on; C. carry through} in their place. He is wearing his space suit undergarments. Not too stylish but {A. functional; B. nonfunctional; C. conjunctional}. He gave all of us an extra long smell. His nose twitched with the slightest tickle from the leaf hairs on little Zuc. He said that what will be is for the best. It has been a wonderful journey; one chapter is closing, another is {A. to be opened; B. open; C. opening}. He had tears in his eyes, not just a small drop at the corners but a pool that was making him {A. to blink; B. blinking; C. blink}. He reached up and {A. turned up; B. turned out; C. turned down} the light. In the frontier you should not be afraid of the dark.
第2题
Many people are self-conscious of their bodies and feel isolated when joining workout classes of while exercising, especially if they are larger than most of the others in the group.Now the fitness industry is finally paying attention.Popular gyms are catering (迎合) to overweight and weight conscious customers by dedicating areas where the “skinny” people are not allowed.
There are even gyms or programs that require members to be at least 50 pounds overweight to participate.
Trainers recommend functional fitness as a practical goal, rather than six-pack abs(六块腹肌).They often use text messages to stay in touch with customers.
Often at these specialized gyms, the trainers are overweight themselves, or working on their own weight goals, and this can help those people with anxiety caused by poor body image.The equipment has been designed for use by larger people.Wider seats, more cushioning, no mirrors, and tinted (有色的) windows for privacy, are all important changes.
Hopefully these types of gyms will successfully grow in numbers in the future.The idea is a very simple and potentially popular one.If it helps those of us who are bigger exercise more and improve our fitness level, it's a step in the right direction.
1.The word zaftig in Paragraph 1 is closest in meaning to ().
A.fat
B.healthy
C.friendly
2.We can infer from the first two paragraphs that ().
A.most large gym chains really don't want members to show up frequently
B.overweight people are often frustrated and pushed away by traditional gym industry
C.regular gyms don't accept overweight people to participate in their programs
3.What is the training goal in the gyms catering to overweight members？()
A.To achieve functional fitness.
B.To build six-pack abs.
C.To look like a fitness model.
4.As for the gyms catering to overweight members, which of the following statements is NOT TRUE？()
A.The machines are designed for larger people
B.Tinted windows are used to ensure extra privacy
C.There are large mirrors on the walls
5.Which of the following is the best title for the passage？()
A.Improving Women's Self-confidence through Exercises
B.The traditional Gym Industry Is Losing Its Customers
C.Specialized Gyms Designed for Overweight People
第3题
costs in several currencies. The group develops, manufactures and markets products in the medical sector. The growth
of the group has been achieved by investment and acquisition. It is organised into three global business units which
manage their sales in international markets, and take full responsibility for strategy and business performance. Only
five per cent of the business is in the country of incorporation. Competition in the sector is quite fierce.
The group competes across a wide range of geographic and product markets and encourages its subsidiaries to
enhance local communities by reinvestment of profits in local educational projects. The group’s share of revenue in a
market sector is often determined by government policy. The markets contain a number of different competitors
including specialised and large international corporations. At present the group is awaiting regulatory approval for a
range of new products to grow its market share. The group lodges its patents for products and enters into legal
proceedings where necessary to protect patents. The products are sourced from a wide range of suppliers, who, once
approved both from a qualitative and ethical perspective, are generally given a long term contract for the supply of
goods. Obsolete products are disposed of with concern for the environment and the health of its customers, with
reusable materials normally being used. The industry is highly regulated in terms of medical and environmental laws
and regulations. The products normally carry a low health risk.
The Group has developed a set of corporate and social responsibility principles during the period which is the
responsibility of the Board of Directors. The Managing Director manages the risks arising from corporate and social
responsibility issues. The group wishes to retain and attract employees and follows policies which ensure equal
opportunity for all the employees. Employees are informed of management policies, and regularly receive in-house
training.
The Group enters into contracts for fixed rate currency swaps and uses floating to fixed rate interest rate swaps. The
cash flow effects of these swaps match the cash flows on the underlying financial instruments. All financial
instruments are accounted for as cash flow hedges. A significant amount of trading activity is denominated in the
Dinar and the Euro. The dollar is its functional currency.
Required:
(a) Describe the principles behind the Management Commentary discussing whether the commentary should be
mandatory or whether directors should be free to use their judgement as to what should be included in such
a commentary. (13 marks)
第4题
Section B – TWO questions ONLY to be attempted
Forion Electronics (Forion) manufactures a range of electronic goods. Its business has grown rapidly over the last ten years and is now complex and international. Forion manufactures over 100 different products, selling into 25 different countries. There is a supplier base of over 200 companies from which Forion sources. As the business has become more complex, the board has found it difficult to pull together all the information that they require in order to make decisions.
The current information systems are developed in-house and are based in the functional departments (such as purchasing, manufacturing, warehousing and delivery, selling and marketing). The organisation uses the financial system as a means of bringing together information for an overview of corporate performance.
There have been a number of examples of problems encountered with information in Forion:
– there are inefficiencies arising from ordering the wrong amount of subcomponents;
– there are often stock-outs or obsolescence of unsold goods in the warehouses, although the marketing department prepares good sales forecasts; and
– sometimes, there are insufficient delivery vehicles available to meet customer deadlines.
The board of Forion believes the problems arise from poor information sharing within the company. They are considering the purchase of an enterprise resource planning system (ERPS) to be the single information system for the whole organisation.
Also, Forion is planning to launch a smartphone. However, in order to make it competitive they need to have high-visibility, durable screens. As the cost of screen development is considerable, it has been decided to form. a strategic alliance with a well-known screen manufacturer to provide this key component for the new smartphone. Bon Accord Screens (BAS) has been chosen as the strategic ally, as they have a strong reputation for their quality of manufacturing and new product development. BAS has been trying to break into the smartphone market for several years.
The alliance agreement has stipulated three critical areas of performance for BAS’ supply to Forion:
1. quality of manufacturing, measured by fault rates of screens supplied being within agreed tolerances (so that they fit Forion’s phone-bodies);
2. time of delivery, measured by the number of times a shipment is more than one day overdue; and
3. the ability to provide technical upgrades to the screens as the market demands.
The service level agreement (SLA) will be based on these three points and there will be financial penalties built into the agreement if BAS fails to meet these.
Required:
(a) Discuss the integration of information systems in an ERPS and how the ERPS may impact on performance management issues at Forion. (10 marks)
(b) Evaluate, from Forion’s viewpoint, the usefulness of the three critical areas in the alliance agreement for measuring the performance of BAS. (8 marks)
(c) Evaluate the relative reliability of financial and non-financial data from internal and external sources in the context of the alliance between Forion and BAS. (7 marks)
第5题
Charles Darwin (1809-1882) was an English naturalist and biologist. As a boy, Darwin cllected anything that caught his interest insects, coins and interesting stones. Darwin was not very clever, but he was good at doing the things that interested him.
His father was a doctor, so Darwin was sent to Edinburgh to study medicine, and was planned to follow a medical career. But Charles found the lectures were very boring. Then his father sent him to Cambridge University to study to be a priest. While at Cambridge, Darwin' s interest in zoology and geography grew. Later he got a letter from Robert FitzRoy who was planning to make a voyage around the world on a ship, the Beagle. He wanted a naturalist to join the ship, and Darwin was recommendeD.That voyage was the start of Darwin' s great life.
As the Beagle sailed around the world, Darwin began to wonder how life had developed on earth. He began to observe everything. After he went back home, he set to work, getting his collections in order.
His first great work The Zoology of the Beagle was well received, but he was slow to make public his ideas on the origins of life. He was certainly very worried about disagreeing with the accepted views of the Church.
Hapily, the naturalists at Cambridge persuaded Darwin that he must make his ideas publiC.So Darwin and Wallace, another naturalist who had the same opinions as Darwin, produced a paper together.
A year later Darwin's great book On the Origin of Species by Means of Natural Selection appeareD.It ttracted a storm. People thought that Darwin was saying they were descended from monkeys. What a shameful idea!
Although most scientists agreed that Darwin was right, the Church was still so strong that Darwin never received any honors for his work.
Afterwards, he published another great work, The Descent of Man. His health grew worse, but he still workeD."When I have to give up observation, I shall die," he saiD.He was still working on 17 April, 1882. He was dead two days later.
Darwin' s theory of evolution is that all life is related and has originated from the common ancestor. Birds and bananas, fish and flowers - all is relateD.Darwin' s general theory presumes the development of life from non-life and stresses a purely naturalistic "descent with modification" . That is, complex creatures evolve from simple ancestors naturally over time. In a nutshell, as random genetic mutations occur within an organism' s genetic code, the beneficial changes are passed on to the next generation. Over time, these changes accumulate and the result is an entirely different organism.
Ancient Greek philosophers such as Anaximander postulated the development of life from non-life and the evolutionary descent of man from animals. Charles Darwin simply brought something new to the old philosophy -a plausible mechanism clled "natural election. Suppose a member developed a functional advantage (it grew wings and learmned to fly), its ofpring would inherit that advantage and pass it on to their offspring. The inferior members of the same species would gradually die out, leaving only the superior members of the species.
Natural selection is the reservation of a functional advantage that enables a species to compete better in the world.
Charles Darwin' s theory has made an enormous impact on the worlD.It has aroused controversy, while at the same time creating a new form. of scientific thought. The greatest controversy involves Darwinism' s clashing views with creationism. Creationism is the broad range of beliet involving God' s intervention, which also explains the origin of the universe, life, and different kinds of plants and animals on earth.
Darwin' s theory also has great influence on modern science. His theory of evolution by natural selection has provided us with a possible answer to where we came from. It gives new meanings to professions such as anthropology and genetics.
46. Which of the following is NOT true about young Darwin？
A.His father wanted him to work at church.
B.He was sent to Cambridge to study zoology.
C.He liked to cllect interesting things.
D.Darwin was not very clever when he was young.
47. Darwin' s father sent him to Edinburgh to.
A.make him like natural history
B.have him give up his cllctin
C.let him change his hobbies
D.make him become a doctor
48. According to the passage, Charles Darwin' s whole life was changed by_
A.his study at Cambridge University
B.his cllection of coins
C.the ntulits at Cambridge
D.the voyage of the Beagle
49.What happened when Darwin published his first great work The Zoology of the Beagle？
A.He wrote a research paper on the origin of lite and published at once.
B.He received criticism from the naturalists at Cambridge.
C.He hesitated and did not show his opinions to the public immediately.
D The naturalists at Cambridge persuaded him to comprise with the church.
50. Why did Darwin never receive an honor？
A.Because the Church held strong disagreement with him.
B.Because his achievements are not significant enough.
C.Because the goverment didn' t like his opinions.
D.Because he would not accept any honors for his work.
第6题
(a) The entity uses forward and futures contracts to protect it against fl uctuation in the price of edible oils. Where forwards are used the company often takes delivery of the edible oil and sells it shortly afterwards. The contracts are constructed with future delivery in mind but the contracts also allow net settlement in cash as an alternative. The net settlement is based on the change in the price of the oil since the start of the contract. Seltec uses the proceeds of a net settlement to purchase a different type of oil or purchase from a different supplier. Where futures are used these sometimes relate to edible oils of a different type and market than those of Seltec’s own inventory of edible oil. The company intends to apply hedge accounting to these contracts in order to protect itself from earnings volatility. Seltec has also entered into a long-term arrangement to buy oil from a foreign entity whose currency is the dinar. The commitment stipulates that the fi xed purchase price will be denominated in pounds sterling.
Seltec is unsure as to the nature of derivatives and hedge accounting techniques and has asked your advice on how the above fi nancial instruments should be dealt with in the fi nancial statements. (14 marks)
(b) Seltec has decided to enter the retail market and has recently purchased two well-known brand names in the edible oil industry. One of the brand names has been in existence for many years and has a good reputation for quality. The other brand name is named after a famous fi lm star who has been actively promoting the edible oil as being a healthier option than other brands of oil. This type of oil has only been on the market for a short time. Seltec is fi nding it diffi cult to estimate the useful life of the brands and therefore intends to treat the brands as having indefi nite lives.
In order to sell the oil, Seltec has purchased two limited liability companies from a company that owns several retail outlets. Each entity owns retail outlets in several shopping complexes. The only assets of each entity are the retail outlets. There is no operational activity and at present the entities have no employees.
Seltec is unclear as to how the purchase of the brands and the entities should be accounted for. (9 marks)
Required:
Discuss the accounting principles involved in accounting for the above transactions and how the above transactions should be treated in the fi nancial statements of Seltec.
Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)
The mark allocation is shown against each of the two parts above.
第7题
阅读理解：根据文章内容，完成选择题。
It can be really frustrating (使人沮丧的) for an overweight person to go to a gym and work out with a positive attitude. All one has to do is walk by almost any nice gym and notice all the healthy, sweating, “skinny” members. Sometimes they stare at those of us who are, well, zaftig. It is easy to see the judgment behind their eyes. Who wants to put up with that？
Many people are self-conscious of their bodies and feel isolated when joining workout classes of while exercising, especially if they are larger than most of the others in the group. Now the fitness industry is finally paying attention. Popular gyms are catering (迎合) to overweight and weight conscious customers by dedicating areas where the “skinny” people are not allowed.
There are even gyms or programs that require members to be at least 50 pounds overweight to participate.
Trainers recommend functional fitness as a practical goal, rather than six-pack abs(六块腹肌). (79)They often use text messages to stay in touch with customers.
Often at these specialized gyms, the trainers are overweight themselves, or working on their own weight goals, and this can help those people with anxiety caused by poor body image. The equipment has been designed for use by larger people. Wider seats, more cushioning, no mirrors, and tinted (有色的) windows for privacy, are all important changes.
(80)Hopefully these types of gyms will successfully grow in numbers in the future. The idea is a very simple and potentially popular one. If it helps those of us who are bigger exercise more and improve our fitness level, it's a step in the right direction.
1. The word zaftig in Paragraph 1 is closest in meaning to {A; B; C}.
A. fat B. healthy C. friendly
2. We can infer from the first two paragraphs that {A; B; C}.
A. most large gym chains really don't want members to show up frequently
B. overweight people are often frustrated and pushed away by traditional gym industry
C. regular gyms don't accept overweight people to participate in their programs
3. What is the training goal in the gyms catering to overweight members？{A; B; C}
A. To achieve functional fitness.
B. To build six-pack abs.
C. To look like a fitness model.
4. As for the gyms catering to overweight members, which of the following statements is NOT TRUE？{A; B; C}
A. The machines are designed for larger people.
B. Tinted windows are used to ensure extra privacy.
C. There are large mirrors on the walls.
5. Which of the following is the best title for the passage？{A; B; C}
A. Improving Women's Self-confidence through Exercises.
B. The traditional Gym Industry Is Losing Its Customers.
C. Specialized Gyms Designed for Overweight People.
第8题
A.轻度阻塞性通气功能障碍
B.重度阻塞性通气功能障碍
C.轻度限制性通气功能障碍（restrictive ventilatory functional dist）
D.重度限制性通气功能障碍（restrictive ventilatory functional dist）
E.混合性通气功能障碍
第9题
A.Structural view
B.Functional view
C.Cognitive view
D.Interactional view
第10题
A.adverbs, prepositions, conjunctions
B.adjectives, nouns, articles
C.articles, prepositions, conjunctions
D.verbs, pronouns, prepositions
