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[主观题]

It's an annual back-to-school routine. One morning you wave goodbye, and that （21) evening

It's an annual back-to-school routine. One morning you wave goodbye, and that (21) evening you're burning the mid-night oil in sympathy. In the race to improve educational standards, (22) are throwing the books at kids. (23) elementary school students are complaining of homework fatigue. What's a well-meaning parent to do？

As hard as (24) may be, sit back and chill experts advise. Though you've got to get them to do it, (25) helping too much, or even examining answers too carefully, you may keep them (26) doing it by themselves. "! wouldn't advise a parent to check every 27 assignment," says psychologist John Rosemond, author of Ending the Tough Homework, "There's a (28) of appreciation for trial and error. Let your children (29) the grade they deserve."

Many experts believe parents should gently look over the work of younger children and ask them to rethink their (30) . But "you don't want them to feel it has to be (31) ," she says.

That's not to say parents should (32) homework—first, they should monitor how much homework their kids have. Thirty minutes a day in the early elementary years and an hour in (33) four, five, and six is standard, says Rosemond. For junior-high students it should be" (34) more than a hour and a half," and two for high school students. If your child consistently has more homework than this, you may want to check (35) other parents and then talk to the teacher about reducing assignments.

21.

A. very

B. exact

C. right

D. usual

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发布时间：2022-03-25

更多“It's an annual back-to-school routine. One morning you wave goodbye, and that （21) evening”相关的问题

第1题

The writer’s attitude towards the annual l2-billion．d011ar business of wedding appears to

be __________．

A.positive

B.negative

C.indifferent

D.obiective

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第2题

（ii) Explain why the disclosure of voluntary information in annual reports can enhance the

(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s

accountability to equity investors. (4 marks)

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第3题

A division is considering investing in capital equipment costing $2·7m. The useful economi

c life of the equipment is expected to be 50 years, with no resale value at the end of the period. The forecast return on the initial investment is 15% per annum before depreciation. The division’s cost of capital is 7%.

What is the expected annual residual income of the initial investment？

A.$0

B.($270,000)

C.$162,000

D.$216,000

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第4题

The incident occurred during the Toronto Zoo’s 28th annual Christmas Treats Walk, whe

re admission is free in return for donation of food that does not easily go bad.Thousands of people attend each Boxing Day to see the animals fed by their handlers.

We know from the passage that____.

A、the tiger escape lasted a whole day

B、the zoo workers planned to shoot the tiger dead

C、the tiger wasn’t kept securely enough from the public

D、the incident took place on the zoo’s anniversary day

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第5题

（b) When a director retires, amounts become payable to the director as a form. of retireme

(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.

These amounts are not based on salaries paid to the director under an employment contract. Sirus has

contractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:

(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary of

the director’s retirement. If the director dies, an amount representing the present value of the future payment

is paid to the director’s estate.

(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.

The rights to the annuities are determined by the length of service of the former directors and are set out in the

former directors’ service contracts. (6 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

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第6题

Section B – TWO questions ONLY to be attemptedBob Wong was fortunate to inherit some money

Section B – TWO questions ONLY to be attempted

Bob Wong was fortunate to inherit some money and decided he wanted to invest for the long term in one or more investments so he would have a higher income in retirement. He was not a specialist in accounting and had little understanding of how investments worked.

Bob studied an investment website which suggested that he needed to be aware of the level of risk in an investment and also that he needed to know what his basic attitude to risk would be. This meant he needed to decide what his risk appetite was and then select investments based on that.

When Bob studied share listings in newspapers, he noticed that they were subdivided into sectors (e.g. banks, pharmaceuticals, mining, retail). He noticed that some sectors seemed to make higher returns than others and he wanted to know why this was. One website suggested that risks also varied by sector and this was partly explained by the different business and financial risks which different sectors are exposed to.

One website said that if a potential investor wanted to know about any given company as a potential investment, the company’s most recent annual report was a good place to start. This was because, it said, the annual report contained a lot of voluntary information, in addition to the financial statements. Bob could use this information to gain an understanding of the company’s strategy and governance. The website suggested that the contents of the corporate governance section of the annual report would be particularly helpful in helping him decide whether or not to buy shares in a company.

Required:

(a) Explain ‘risk appetite’ and ‘risk awareness’, and discuss how Bob’s risk appetite might affect his choice of investments.

(8 marks) (b) Explain ‘business risk’ and ‘financial risk’ and discuss why risks might vary by sector as the website indicated. (8 marks)

(c) Distinguish, with examples, between mandatory and voluntary disclosure in annual reports, and assess the usefulness of corporate governance disclosure to Bob in selecting his investments. (9 marks)

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第7题

（b) You are an audit manager with specific responsibility for reviewing other information

(b) You are an audit manager with specific responsibility for reviewing other information in documents containing

audited financial statements before your firm’s auditor’s report is signed. The financial statements of Hegas, a

privately-owned civil engineering company, show total assets of $120 million, revenue of $261 million, and profit

before tax of $9·2 million for the year ended 31 March 2005. Your review of the Annual Report has revealed

the following:

(i) The statement of changes in equity includes $4·5 million under a separate heading of ‘miscellaneous item’

which is described as ‘other difference not recognized in income’. There is no further reference to this

amount or ‘other difference’ elsewhere in the financial statements. However, the Management Report, which

is required by statute, is not audited. It discloses that ‘changes in shareholders’ equity not recognized in

income includes $4·5 million arising on the revaluation of investment properties’.

The notes to the financial statements state that the company has implemented IAS 40 ‘Investment Property’

for the first time in the year to 31 March 2005 and also that ‘the adoption of this standard did not have a

significant impact on Hegas’s financial position or its results of operations during 2005’.

(ii) The chairman’s statement asserts ‘Hegas has now achieved a position as one of the world’s largest

generators of hydro-electricity, with a dedicated commitment to accountable ethical professionalism’. Audit

working papers show that 14% of revenue was derived from hydro-electricity (2004: 12%). Publicly

available information shows that there are seven international suppliers of hydro-electricity in Africa alone,

which are all at least three times the size of Hegas in terms of both annual turnover and population supplied.

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Hegas for the year ended 31 March 2005. (10 marks)

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第8题

Text Three

A.lights

B.protect

C. in the dark

Phrases:

A.sit at home 70_________

B.turn off all non-essential 71_________

C.passed a law to 72_________the sea

I’m a big fan of trying to save the environment, and this month is the WWF (World Wide Fund for Nature) annual Earth Hour. Earth Hour is an event where you 73_________ and power between 8-9 pm, things like your TV and computer. However, you don’t just 74_________ for an hour. Instead, people gather in groups and have fun without using power. Things like dancing, fireworks and musical performances are popular and it’s very fun to take part. Earth Hour isn’t just about saving energy; people involved in Earth Hour have also planted a forest in Uganda, built 75_________

70、_________

71_________

_72________

75_________ ？

73_________

74_________

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第9题

（c) You have just been advised of management’s intention to publish its yearly marketing r

(c) You have just been advised of management’s intention to publish its yearly marketing report in the annual report

that will contain the financial statements for the year ending 31 December 2005. Extracts from the marketing

report include the following:

‘Shire Oil Co sponsors national school sports championships and the ‘Shire Ward’ at the national teaching

hospital. The company’s vision is to continue its investment in health and safety and the environment.

‘Our health and safety, security and environmental policies are of the highest standard in the energy sector. We

aim to operate under principles of no-harm to people and the environment.

‘Shire Oil Co’s main contribution to sustainable development comes from providing extra energy in a cleaner and

more socially responsible way. This means improving the environmental and social performance of our

operations. Regrettably, five employees lost their lives at work during the year.’

Required:

Suggest performance indicators that could reflect the extent to which Shire Oil Co’s social and environmental

responsibilities are being met, and the evidence that should be available to provide assurance on their

accuracy. (6 marks)

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第10题

Stine, the owner of an office building, and Mering concluded a three-year leasing agreemen

t in January 2012. Mering would use the first floor to open a restaurant. The annual rental should be paid on the first of each month.

In 2013 Stine and Mering entered into a service agreement, by which Mering would provide meals to the employees of Stine. The service fees would be paid on a quarterly basis.

In June 2014, Mering was declared bankrupt by a court which designated a bankruptcy administrator responsible for the liquidation. The bankruptcy administrator found that Mering had failed to pay the rental for 2014. Stine claimed the rental due for the year of 2014 as his credit and requested to offset the meal service fees for the first and second quarters of 2014. Stine also declared dissolution of the leasing agreement between the two parties.

Required:

In accordance with the Enterprise Bankruptcy Law:

(a) State whether Stine’s request to offset the meal service fees was in conformity with the law. (2 marks)

(b) State how to deal with Stine’s request to dissolve the leasing contract. (2 marks)

(c) State what benefit Stine could have if its request to offset was accepted. (2 marks)

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