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2. Which of the following is implied in the first paragraph？
［A］ People used to be forced to work under whips.
［B］ The author dislikes the function of politics in economy.
［C］ Incentives are always less available than regulations.
［D］ People have an instinct of working less and getting more.
答案
更多“2. Which of the following is implied in the first paragraph？［A］ People used to be f”相关的问题
第1题
Germane has a number of relationships with other companies.
In which of the following relationships is Germane necessarily the parent company？
(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares
(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder
(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly
A.(i) only
B.(i) and (ii) only
C.(ii) and (iii) only
D.All three
第2题
Part B
Directions:
Write an essay with the title “Reading Books in Printed Form. or on Computer” in which you should
1） analyze the strong points and weak points of each one, and
2） tell your own preference and your reasons.
You should write 160—200 words neatly on ANSWER SHEET 2.(20 points)
第3题
第4题
2 Which of the following are correct？
1. The balance sheet value of inventory should be as close as possible to net realisable value.
2. The valuation of finished goods inventory must include production overheads.
3. Production overheads included in valuing inventory should be calculated by reference to the company’s normal
level of production during the period.
4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items,
not by taking the inventory value as a whole.
A 1 and 2 only
B 3 and 4 only
C 1 and 3 only
D 2, 3 and 4
第5题
第6题
met to discuss how the company might respond to a number of problems that have arisen with Product 2. After a
number of incidents in which Product 2 had failed whilst being used by customers, Chen Products had been presented
with compensation claims from customers injured and inconvenienced by the product failure. It was decided that the
risk committee should meet to discuss the options.
When the discussion of Product 2 began, committee chairman Anne Ricardo reminded her colleagues that, apart from
the compensation claims, Product 2 was a highly profitable product.
Chen’s risk management committee comprised four non-executive directors who each had different backgrounds and
areas of expertise. None of them had direct experience of Chen’s industry or products. It was noted that it was
common for them to disagree among themselves as to how risks should be managed and that in some situations,
each member proposed a quite different strategy to manage a given risk. This was the case when they discussed
which risk management strategy to adopt with regard to Product 2.
Required:
(a) Describe the typical roles of a risk management committee. (6 marks)
第7题
A public house which was recently bought by Mr. James is up for sale.He is going to sell it because it is haunted (闹鬼的). He told me that he could not go to sleep one night because he heard a strange noise coming from the bar. The next morning, he found that the doors had been blockedby chairs and the furniture had been moved. Though Mr. James had turned the lights off before he went to bed, they were on in the morning.
He also said that he had found five empty whisky bottles which the ghost(鬼) must have drunk the night before. When I suggested that some villagers must have come in for a free drink, he shook his head. The villagers have told him that they will not accept it even if he gives it away.
1. Mr. James was the owner of the public house.
A：T B：F
2. Mr. James had not turned off the lights that night.
A：T B：F
3. Mr. James built the house.
A：T B：F
4. Mr. James found sixty empty bottles.
A：T B：F
5. The writer of the passage believes Mr. James' story.
A：T B：F
第8题
(a) (i) Defi ne a ‘test of control’ and a ‘substantive procedure’; (2 marks)
(ii) State ONE test of control and ONE substantive procedure in relation to sales invoicing. (2 marks)
(b) Shiny Happy Windows Co (SHW) is a window cleaning company. Customers’ windows are cleaned monthly, the window cleaner then posts a stamped addressed envelope for payment through the customer’s front door.
SHW has a large number of receivable balances and these customers pay by cheque or cash, which is received in the stamped addressed envelopes in the post. The following procedures are applied to the cash received cycle:
1. A junior clerk from the accounts department opens the post and if any cheques or cash have been sent, she records the receipts in the cash received log and then places all the monies into the locked small cash box.
2. The contents of the cash box are counted each day and every few days these sums are banked by which ever member of the fi nance team is available.
3. The cashier records the details of the cash received log into the cash receipts day book and also updates the sales ledger.
4. Usually on a monthly basis the cashier performs a bank reconciliation, which he then fi les, if he misses a month then he catches this up in the following month’s reconciliation.
Required:
For the cash cycle of SHW:
(i) Identify and explain THREE defi ciencies in the system; (3 marks)
(ii) Suggest controls to address each of these defi ciencies; and (3 marks)
(iii) List tests of controls the auditor of SHW would perform. to assess if the controls are operating effectively. (3 marks)
(c) Describe substantive procedures an auditor would perform. in verifying a company’s bank balance. (7 marks)
第9题
1. Help your child communicate. Naturally outgoing kids have an easier time expressing their interest in other children than shy ones do. But you can help build this skill through practice. Ask your child about his favorite games and toys. Praise him for specifics when he shows interest in other people: "You were so nice to let Roger talk about his little dog. I am proud of you."
2. Keep play short and sweet. Parents should keep early play dates short, so no one gets too fired and everyone has fun. Schedule the next one soon after that, so kids can quickly build on their comfort foundation.
3. Know your child. If your child is bossy, talk with him and agree before hand on which toys will be shared and which ones should be put away because your child just can't seem to share them. If you have a shy child, match him with a younger child so he has a chance to be the leader.
4. Help your child help others. Encourage your child to be a better friend by helping him include others in play. If you see someone being excluded, don't ignore it. This is an opportunity to work on your child's ability to understand others. "Rachel is being left out. That must make her feel very sad. Can you think or a way to include her in the game？"
5. Help your kids help themselves. If your child is the one who's being ignored or treated badly, teach him to speak up.
Which word can best describe a child who is good at connecting？
A．Bossy.
B．Confident.
C．Proud
D．Showy.
第10题
1. A new difficulty has().
2. We weren't()it to rain.
3. If the wind is(), you will be down the river in no time.
4. I()I had a more confident personality.
5. There are lots of()in the lake.
6. He took fourteen hours for the journey which he had()making in six.
7. We should()the fine weather. Let's go for a picnic.
8. Young people often()to excel over others in work.
9. George()his Doctor's degree last year.
10. We had a lovely evening at().
11. In the nineteenth century a new()of communication was developed- the railway.
12. Ben,()the problem would be solved soon.
13. Now that you're growing up, you must learn to().
14. Ann prefers a job with enough().
15. I'll go to the()to have my hair cut.
16. Parents bear()for their children.
17. Do you know the difference between() plans?
18. He()great difficulty in getting a visa to leave the country.
19. We()you'll be very happy.
20. I bought him a drink()for his help.
