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The government building is_________ the other side________ the street
A.at, of
B.on, in
C.at, in
D.on, of
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（请给出正确答案）
A.at, of
B.on, in
C.at, in
D.on, of
答案
更多“The government building is_________ the other side________ the street”相关的问题
第1题
A. worked
B. spent
C. done
D. launched
第2题
In 1999, the government spent about $ 39 billion to ______.
A. improve the prison conditions
B. keep men and women in prison
C. build houses for prisoners
D. maintain the prisons
第3题
Which of the following transactions is NOT subject to land appreciation tax (LAT)？
A.A state-owned enterprise contributed its land use right as capital to its subsidiary for the subsidiary to build a shopping mall
B.A local government transferred a land use right to a property developer
C.A property developer sold a standard residential property with a land appreciation value of 63%
D.An individual sold his self-used residence after owning it for one year
第4题
When Biggo Manufacturing (a public listed company) needed to build an extension to its factory, it obtained planning permission to build it on an adjacent field. The local government authority was keen to attract the new jobs that would go with the expansion and so granted the permission despite the objections of a number of residents, who were concerned that the new factory extension would mean the loss of a children’s play area.
When the board of Biggo met after the building approval had been given, the chief executive read out a letter from Albert Doo, leader of the local government authority, saying that although permission to build had been given, the company should consider making a sizeable contribution towards creating a new children’s play area in a nearby location. Mr Doo said that Biggo ‘should recognise its social responsibility’. He said that the company should consider itself a citizen of society and should, accordingly, ‘recognise its responsibilities as well as its legal rights’.
One of Biggo’s directors, Robert Tens, said he thought the request was entirely reasonable given the displacement of the play area. He also said that they could use the donation strategically to help cultivate the company’s reputation locally to help in future recruitment. It might also, he said, help to reduce resistance to any future expansion the company might need to make.
Margaret Heggs, in contrast, argued that the company should not make the donation as it was likely that company profits would be low in the current year. She said that the acquisition of the land and the gaining of planning permission were done through the normal legal channels and so the company had no further contractual or ethical duties to the local government, nor to the local community. She said that Biggo provided local employment and produced excellent products and so it was unreasonable for the request for a donation to have been made. ‘This board is accountable to the shareholders of Biggo and not to the local community or the local government authority’, she said.
Required:
(a) Explain the meaning of ‘rights’ and ‘responsibilities’ in the context of Biggo and describe how these terms are interpreted at the two ends of the Gray, Owen & Adams ‘continuum’. (10 marks)
(b) Justify, using evidence from the case, which of Gray, Owen & Adams’s positions are best described by the comments made by Robert Tens and also Margaret Heggs. (6 marks)
(c) Define ‘social responsibility’ as used by Albert Doo. Contrast how short and long-term shareholder interest perspectives may affect Biggo’s attitude to the requested contribution for the children’s play area. (9 marks)
第5题
The government managed to host the 2008 games. The general aim is for Beijing to have the same environmental standards as Paris, London or Washington by 2008.
Hundreds of millions o1' dollars will be spent to pipe natural gas to the city's homes, taking away dirty coal burning gradually while 60,000 buses will be changed to liquefied gas.
The money will also be used for relocating the polluting factories and building green belts. By 2008 around 90 percent of Beijing's waste will be treated, compared to only 40 percent at present.
Olympic officials realize the city has a long way to go to match the environmental standards of such cities as Paris, Toronto, Istanbul and Osaka.
City officials have already announced that around 50 large projects are being dealt with to improve traffic congestion (拥挤)and cut down pollution. They include construction of Beijing's first light railway, a 40.5-kilometer line which is expected to be completed in 2005.
Beijing plans to build an 82.55-kilometer-long subway to add to existing 53 kilometers. Nine major roads will be rebuilt or widened.
Beijing also plans to build a 70-meter-wide green belt along the waterways to protect water quality as well as increase the green areas.
The government will pipe natural gas to the city's homes in order to ______.
A．solve the problem of being short of fuel
B．bring down the cost of daily life
C．reduce the pollution of our capital
D．keep up with the development of modern society
第6题
(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ on
which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the
development, which was received in April 2005, requires that three 100-year-old trees within the valley be
preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during
the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of
$0·4 million for the relocation of the 100-year-old trees.
In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid
to the local government in May 2005. (7 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.
第7题
短文理解
听力原文： Hyperinflation is defined as an economic condition during which there is a steep increase in prices. In accordance with the laws of economics, three factors combine to create this condition. First, demand must be much greater than the supply of available goods. Second, the country must continuously create and thereby build up an ever-increasing supply of money. Third, the governmental processes that are used to collect taxes must be crippled. Let's imagine a country where production is barely accomplishing its goal: to keep up with demand. When this happens, the government should decrease the salaries of the workers by raising taxes. But the government is powerless to collect the taxes, so it prints more money to compensate for the goods it must purchase. This new money goes to the workers who produced the goods; as a result, the people are not forced to give up certain things for a while—they actually become richer. While this might appear to be a positive step, it is actually regressive. Every month the government is forced to print more and more money, thereby increasing its liabilities until, it is destroyed. The only way to prevent total economic collapse in such a situation is for the government to increase taxes in a manner that is characterized by impartiality to everyone involved.
21. Which of the following might occur during hyperinflation？
22.What does the passage imply？
23.What does the word "regressive" probably mean？
24.What does the author centers on in this passage？
(21)
A．A slight increase in prices.
B．Rapid growth of economy.
C．Decrease of worker's salary.
D．Soaring prices.
第8题
near to its old stadium, opinion was divided. Many of the club’s fans thought it a good idea because it would be more
comfortable for them when watching games. A number of problems arose, however, when it was pointed out that the
construction of the new stadium and its car parking would have a number of local implications. The local government
authority said that building the stadium would involve diverting roads and changing local traffic flow, but that it would
grant permission to build the stadium if those issues could be successfully addressed. A number of nearby residents
complained that the new stadium would be too near their homes and that it would destroy the view from their gardens.
Helen Yusri, who spoke on behalf of the local residents, said that the residents would fight the planning application
through legal means if necessary. A nearby local inner-city wildlife reservation centre said that the stadium’s
construction might impact on local water levels and therefore upset the delicate balance of animals and plants in the
wildlife centre. A local school, whose pupils often visited the wildlife centre, joined in the opposition, saying that whilst
the school supported the building of a new stadium in principle, it had concerns about disruption to the wildlife centre.
The football club’s board was alarmed by the opposition to its planned new stadium as it had assumed that it would
be welcomed because the club had always considered itself a part of the local community. The club chairman said
that he wanted to maintain good relations with all local people if possible, but at the same time he owed it to the fans
and the club’s investors to proceed with the building of the new stadium despite local concerns.
Required:
(a) Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project.
(10 marks)
第9题
Renters and city planners are worried about the high cost of renting apartments. Many cities now have rent control laws to keep the cost of renting low. These laws help low-income families who cannot pay high rents.
Rent controls in the United States began in 1943 when the government imposed rent controls on all American cities to help workers and the families of soldiers during World War Ⅱ. After the war, only one city—New York—continued these World War Ⅱ controls. Recently, more and more cities have returned to rent controls. At the beginning of the 1980s, nearly one fifth of the people in the United States lived in cities with rent-control laws.
Many cities have rent-control laws, but why are rents so high？ Builders and landlords blame rent controls for the high rents. Rents are high because there are not enough apartments to rent, and they blame rent controls for the shortage of apartments. Builders want more money to build more apartment buildings, and landlords want more money to repair their old apartment buildings. But they cannot increase rents to get this money because of the rent-control laws. As a result, landlords are not repairing their old apartments, and builders are not building new apartment buildings to replace the old apartment buildings. Builders are building apartments for high-income families, not low income families, so low-income families must live in old apartments that are in disrepair. Builders and landlords claim that rent-control laws really hurt low income families.
Many renters disagree with them. They say that rent control is not the problem. Even without rent controls, builders and landlords will continue to ignore low-income housing because they can make more money from high-income housing. The only answer, they claim, is more rent controls and government help for low-income housing.
Which of the following would be the best title for the passage？
A．The Highest Rent.
B．Rent Controls.
C．Building Apartments for Low-Income Families.
D．Rent-Control Laws.
第10题
principal (lead) contractor to build the Giant Dam Project in an East Asian country. The board of R&M prided itself in
observing the highest standards of corporate governance. R&M’s client, the government of the East Asian country, had
taken into account several factors in appointing the principal contractor including each bidder’s track record in large
civil engineering projects, the value of the bid and a statement, required from each bidder, on how it would deal with
the ‘sensitive issues’ and publicity that might arise as a result of the project.
The Giant Dam Project was seen as vital to the East Asian country’s economic development as it would provide a
large amount of hydroelectric power. This was seen as a ‘clean energy’ driver of future economic growth. The
government was keen to point out that because hydroelectric power did not involve the burning of fossil fuels, the
power would be environmentally clean and would contribute to the East Asian country’s ability to meet its
internationally agreed carbon emission targets. This, in turn, would contribute to the reduction of greenhouse gases
in the environment. Critics, such as the environmental pressure group ‘Stop-the-dam’, however, argued that the
project was far too large and the cost to the local environment would be unacceptable. Stop-the-dam was highly
organised and, according to press reports in Europe, was capable of disrupting progress on the dam by measures such
as creating ‘human barriers’ to the site and hiding people in tunnels who would have to be physically removed before
proceeding. A spokesman for Stop-the-dam said it would definitely be attempting to resist the Giant Dam Project when
construction started.
The project was intended to dam one of the region’s largest rivers, thus creating a massive lake behind it. The lake
would, the critics claimed, not only displace an estimated 100,000 people from their homes, but would also flood
productive farmland and destroy several rare plant and animal habitats. A number of important archaeological sites
would also be lost. The largest community to be relocated was the indigenous First Nation people who had lived on
and farmed the land for an estimated thousand years. A spokesman for the First Nation community said that the ‘true
price’ of hydroelectric power was ‘misery and cruelty’. A press report said that whilst the First Nation would be unlikely
to disrupt the building of the dam, it was highly likely that they would protest and also attempt to mobilise opinion in
other parts of the world against the Giant Dam Project.
The board of R&M was fully aware of the controversy when it submitted its tender to build the dam. The finance
director, Sally Grignard, had insisted on putting an amount into the tender for the management of ‘local risks’. Sally
was also responsible for the financing of the project for R&M. Although the client was expected to release money in
several ‘interim payments’ as the various parts of the project were completed to strict time deadlines, she anticipated
a number of working capital challenges for R&M, especially near the beginning where a number of early stage costs
would need to be incurred. There would, she explained, also be financing issues in managing the cash flows to R&M’s
many subcontractors. Although the major banks financed the client through a lending syndicate, R&M’s usual bank
said it was wary of lending directly to R&M for the Giant Dam Project because of the potential negative publicity that
might result. Another bank said it would provide R&M with its early stage working capital needs on the understanding
that its involvement in financing R&M to undertake the Giant Dam Project was not disclosed. A press statement from
Stop-the-dam said that it would do all it could to discover R&M’s financial lenders and publicly expose them. Sally
told the R&M board that some debt financing would be essential until the first interim payments from the client
became available.
When it was announced that R&M had won the contract to build the Giant Dam Project, some of its institutional
shareholders contacted Richard Markovnikoff, the chairman. They wanted reassurance that the company had fully
taken the environmental issues and other risks into account. One fund manager asked if Mr Markovnikoff could
explain the sustainability implications of the project to assess whether R&M shares were still suitable for his
environmentally sensitive clients. Mr Markovnikoff said, through the company’s investor relations department, that he
intended to give a statement at the next annual general meeting (AGM) that he hoped would address these
environmental concerns. He would also, he said, make a statement on the importance of confidentiality in the
financing of the early stage working capital needs.
(a) Any large project such as the Giant Dam Project has a number of stakeholders.
Required:
(i) Define the terms ‘stakeholder’ and ‘stakeholder claim’, and identify from the case FOUR of R&M’s
external stakeholders as it carries out the Giant Dam Project; (6 marks)
第11题
heavy investment in licences and network infrastructure. Competition in the sector is fierce and technological
advances are a characteristic of the industry. Johan has responded to these factors by offering incentives to customers
and, in an attempt to acquire and retain them, Johan purchased a telecom licence on 1 December 2006 for
$120 million. The licence has a term of six years and cannot be used until the network assets and infrastructure are
ready for use. The related network assets and infrastructure became ready for use on 1 December 2007. Johan could
not operate in the country without the licence and is not permitted to sell the licence. Johan expects its subscriber
base to grow over the period of the licence but is disappointed with its market share for the year to 30 November
2008. The licence agreement does not deal with the renewal of the licence but there is an expectation that the
regulator will grant a single renewal for the same period of time as long as certain criteria regarding network build
quality and service quality are met. Johan has no experience of the charge that will be made by the regulator for the
renewal but other licences have been renewed at a nominal cost. The licence is currently stated at its original cost of
$120 million in the statement of financial position under non-current assets.
Johan is considering extending its network and has carried out a feasibility study during the year to 30 November
2008. The design and planning department of Johan identified five possible geographical areas for the extension of
its network. The internal costs of this study were $150,000 and the external costs were $100,000 during the year
to 30 November 2008. Following the feasibility study, Johan chose a geographical area where it was going to install
a base station for the telephone network. The location of the base station was dependent upon getting planning
permission. A further independent study has been carried out by third party consultants in an attempt to provide a
preferred location in the area, as there is a need for the optimal operation of the network in terms of signal quality
and coverage. Johan proposes to build a base station on the recommended site on which planning permission has
been obtained. The third party consultants have charged $50,000 for the study. Additionally Johan has paid
$300,000 as a single payment together with $60,000 a month to the government of the region for access to the land
upon which the base station will be situated. The contract with the government is for a period of 12 years and
commenced on 1 November 2008. There is no right of renewal of the contract and legal title to the land remains with
the government.
Johan purchases telephone handsets from a manufacturer for $200 each, and sells the handsets direct to customers
for $150 if they purchase call credit (call card) in advance on what is called a prepaid phone. The costs of selling the
handset are estimated at $1 per set. The customers using a prepaid phone pay $21 for each call card at the purchase
date. Call cards expire six months from the date of first sale. There is an average unused call credit of $3 per card
after six months and the card is activated when sold.
Johan also sells handsets to dealers for $150 and invoices the dealers for those handsets. The dealer can return the
handset up to a service contract being signed by a customer. When the customer signs a service contract, the
customer receives the handset free of charge. Johan allows the dealer a commission of $280 on the connection of a
customer and the transaction with the dealer is settled net by a payment of $130 by Johan to the dealer being the
cost of the handset to the dealer ($150) deducted from the commission ($280). The handset cannot be sold
separately by the dealer and the service contract lasts for a 12 month period. Dealers do not sell prepaid phones, and
Johan receives monthly revenue from the service contract.
The chief operating officer, a non-accountant, has asked for an explanation of the accounting principles and practices
which should be used to account for the above events.
Required:
Discuss the principles and practices which should be used in the financial year to 30 November 2008 to account
for:
(a) the licences; (8 marks)
