If you prevent a problem () getting too big, it is easier to solve.
A.in
B.at
C.from
D.to
A.in
B.at
C.from
D.to
第1题
Taking more exercise will prevent you _______weight.
A. to put up
B. putting up
C. to put on
D. putting on
第2题
A.Set the retention periods
B.Leave the Movement Allowed indicator blank
C.Set the base date
D.Leave the Final Issue indicator blank
第3题
在防范食品污染方面,你们采取什么措施?
A.What measures will you take against food pollution?
B.What actions will you take for selecting food?
C.How will you prevent the food from being polluted?
D.Have you taken any measures against food pollution?
第4题
(d) Family owned and managed businesses often find delegation and succession difficult processes to get right.
What models would you recommend that Tony use in looking to change his leadership and management style
to create a culture in the Shirtmaster Group better able to deal with the challenges it faces? (10 marks)
第5题
Jackdaw Motor Cars Co (Jackdaw) manufactures a range of motor cars and its year end is 31 January 2015. You are the audit supervisor of Puffin & Co and are currently preparing the audit programmes for the year-end audit of Jackdaw. You have had a meeting with your audit manager and he has notified you of a number of issues identified during the audit risk assessment process.
Land and buildings
Jackdaw have a policy of revaluing land and buildings, this is undertaken on a rolling basis over a five-year period. During the year Jackdaw requested an external valuer to revalue a number of properties, including a warehouse purchased in May 2014. Depreciation is charged on a pro rata basis.
Work in progress
Jackdaw undertakes continuous production of cars, 24 hours a day, seven days a week. An inventory count is to be undertaken at the year end and Puffin & Co will attend. You are responsible for the audit of work in progress (WIP) and will be part of the team attending the count as well as the final audit. WIP constitutes the partly assembled cars at the year end and this balance is likely to be material. Jackdaw values WIP according to percentage of completion, and standard costs are then applied to these percentages.
Required:
(a) Explain the factors Puffin & Co should consider when placing reliance on the work of the independent valuer. (5 marks)
(b) Describe the substantive procedures the auditor should perform. to obtain sufficient and appropriate audit evidence in relation to:
(i) The revaluation of land and buildings and the recently purchased warehouse; and (6 marks)
(ii) The valuation of work in progress. (4 marks)
(c) During the audit, your team has identified an error in the valuation of work in progress, as a number of the assumptions contain out of date information. The directors of Jackdaw have indicated that they do not wish to amend the financial statements.
Required:
Explain the steps Puffin & Co should now take and the impact on the audit report in relation to the directors’ refusal to amend the financial statements. (5 marks)
第6题
根据以下材料回答第 41~45 题:
Passage Three If you want to stay young , sit down and have a good think. This is the research result of Professor Faulkner , who says that most of our brains are not getting enough exercise and as a result, we are ageing unnecessarily soon.
Professor Faulkner wanted to find out why healthy farmers in northern Japan appeared to be losing their ability to think and to reason at a relatively age , and how the process of ageing could be slowed down.
He set about measuring brain volumes of a thousand people of different ages and occupations.
Computer technology enabled him to obtain precise measurements of the volume of the front and side sections of the brain , which relate to intelligence and emotion, and determine the human character.
Contraction of front and side parts—as cells die off –was observed in some subjects in their thirties, but it was still not evident in some sixty-and seventy –year-olds.
Faulkner concluded from his tests that there is a simple way to slow the contraction-using the head.
The findings show that contraction of the brain begins sooner in people in the country than in the towns. Those least at risk, says Faulkner, are lawyers , followed by university professors and doctors. White-collar workers doing routine work are, however, as likely to have shrinking brains as the farm worker, bus driver and shop assistant.
Faulkner’s findings show that thinking can prevent the brain from shrinking. Blood must circulate properly in the head to supply the fresh oxygen the brain cells need. “The best way to maintain good blood circulation is through using the brain , ” he says,” Think hard and engage in conversation. Don’t rely on pocket calculators.”
第 41 题 Professor Faulkner wanted to find out_________ .
A.how people’s brains shrink
B.the way of making people live longer
C.the size of certain people’s brains
D.why certain people aged sooner than others
第8题
A.A.arrogance
B.B.advantage
第10题
第11题