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If one were planning an outdoor game during this period, he should ______.
A．plan it for the morning hours
B．plan it for the afternoon hours
C．plan it for the evening hours
D．wait until there was better weather
答案
更多“If one were planning an outdoor game during this period, he should ______.A．plan it for th”相关的问题
第1题
第2题
A．Wish them a happy journey.
B．May they have a more comfortable home.
C．They are really going to be missed.
D．We can't stay together forever, can we？
第3题
The _________we got indicated that the enemy were planning further attacks.
A． knowledge
B． message
C． intelligence
D． imagination
第4题
AT&T found that employees with better planning and decision-making skills were ______ to be promoted into management jobs.
A: more likely
B; more like
C; more unlikely
第5题
A scientist who wants to predict the way in which consumers(消费者) will spend their money must study consumer behavior. He must obtain data both on the resources of consumers and on the motives that tend to encourage or discourage money spending.
If an economist were asked which of three groups borrow most—people with rising incomes, stable incomes, or 'decreasing incomes—he would probably answer, those with decreasing incomes. Actually, in the years 1947~1950, the answer was: people with rising incomes. People with decreasing incomes were next and people with stable incomes borrowed the least. This shows us that traditional assumptions(假设) about earning and spending are not always reliable. Another traditional assumption is that if people who have money expect prices to go up they will hasten to buy. If they expect prices to go down, they will postpone buying. But research surveys have shown that this is not always true. The expectations of price increases may not stimulate buying. One typical attitude was expressed by the wife of a mechanic in an interview at a time of rising prices. "In a few months", she said, "we'll have to pay more for meat and milk; we'll have less to spend on other things". Her family had been planning to buy a new car but they postponed this purchase. Furthermore, the rise in prices that has already taken place may be disliked and buyers' resistance may be produced. This is shown by the following typical comment; "I just don't pay these prices; they are too high".
The investigations mentioned above were carried out in America; condition most helpful to spending appears to be price stability. If prices have been stable and people consider that they are reasonable, they are likely to buy. Thus, it appears that the common business policy of maintaining stable prices is based on a correct understanding of consumer psychology(心理学).
According to the passage, if one wants to predict the way people spend their money, he should______.
A．rely on traditional assumptions about earning and spending
B．try to encourage or discourage consumers to spend money
C．carry out investigations on consumer behavior. and get data of consumers incomes and money spending motives
D．do researches in consumer psychology in a laboratory
第6题
the audit of the financial statements for the year ended 30 November 2007. The draft financial statements show
revenue of $125 million (2006 – $103 million), profit before tax of $5·6 million (2006 – $5·1 million) and total
assets of $95 million (2006 – $90 million). Your firm was appointed as auditor to Island Co for the first time in June
2007.
Island Co designs, constructs and installs machinery for five key customers. Payment is due in three instalments: 50%
is due when the order is confirmed (stage one), 25% on delivery of the machinery (stage two), and 25% on successful
installation in the customer’s coal mine (stage three). Generally it takes six months from the order being finalised until
the final installation.
At 30 November, there is an amount outstanding of $2·85 million from Jacks Mine Co. The amount is a disputed
stage three payment. Jacks Mine Co is refusing to pay until the machinery, which was installed in August 2007, is
running at 100% efficiency.
One customer, Sawyer Co, communicated in November 2007, via its lawyers with Island Co, claiming damages for
injuries suffered by a drilling machine operator whose arm was severely injured when a machine malfunctioned. Kate
Shannon, the chief executive officer of Island Co, has told you that the claim is being ignored as it is generally known
that Sawyer Co has a poor health and safety record, and thus the accident was their fault. Two orders which were
placed by Sawyer Co in October 2007 have been cancelled.
Work in progress is valued at $8·5 million at 30 November 2007. A physical inventory count was held on
17 November 2007. The chief engineer estimated the stage of completion of each machine at that date. One of the
major components included in the coal extracting machinery is now being sourced from overseas. The new supplier,
Locke Co, is located in Spain and invoices Island Co in euros. There is a trade payable of $1·5 million owing to Locke
Co recorded within current liabilities.
All machines are supplied carrying a one year warranty. A warranty provision is recognised on the balance sheet at
$2·5 million (2006 – $2·4 million). Kate Shannon estimates the cost of repairing defective machinery reported by
customers, and this estimate forms the basis of the provision.
Kate Shannon owns 60% of the shares in Island Co. She also owns 55% of Pacific Co, which leases a head office to
Island Co. Kate is considering selling some of her shares in Island Co in late January 2008, and would like the audit
to be finished by that time.
Required:
(a) Using the information provided, identify and explain the principal audit risks, and any other matters to be
considered when planning the final audit for Island Co for the year ended 30 November 2007.
Note: your answer should be presented in the format of briefing notes to be used at a planning meeting.
Requirement (a) includes 2 professional marks. (13 marks)
第7题
听力原文：M: Jean, were you able to get that report all typed up？
W: Not yet, Mr. Black. Mrs. Farnsworth asked me to type some letters for her. I'll be finished pretty quick and then I'll start on that.
M: Don't forget I need it first thing in the morning. I have to take it along to Chicago to the regional meeting.
W: Don't worry, I'll get it done. My husband's on a business trip too. He's in Detroit today, and tomorrow he'll be in Boston. So I'm planning to stay late. After it's typed up I'll leave it on your desk. I should be finished by 8:00 pm.
M: I'm sorry to keep you so late.
W: It's all right, Mr. Black. I don't mind at all. Besides, I can use a little extra money. My husband's birthday is next month. I want to buy him a new watch.
M: What kind are you going to get him, a Bulova？
W: No. I thought I'd get a Rolex, or an Elgin. I don't really know much about watches.
M: I've got one of those Seiko digitals. I really like it.
W: Do you think my husband would like one like that？
M: I'm sure he would. The only problem is that it's a little bit heavy.
W: If it's that good, I think I'll go ahead and get him one.
M: Well, at least he won't get a tie. That's what I usually get.
W: Remember, it's the thought that counts.
(20)
A．Chicago.
B．New York.
C．Boston.
D．Detroit.
第8题
Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable.
In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed.
You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses.
Required:
Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.
第9题
If an economist were asked which of three groups borrow must people with rising incomes, stable incomes, or declining incomes—he would probably answer: those with declining incomes. Actually, in the years 1947 -1950, the answer was: people with rising incomes. People with declining incomes were next and people with stable incomes borrowed the least. This shows us that traditional assumptions about earning and spending arc not always reliable. Another traditional assumption is that if people who have money expect prices to go up, they will hasten to buy. If they expect prices to go down, they will postpone buying. But research surveys have shown that this is not always true. The expectations of price increases may not stimulate buying. One typical attitude was expressed by the wife of a mechanic in an interview at a time of rising prices. "In a few months," she said, "we'll have to pay more for meat and milk; we'll have less to spend on other things." Her family had been planning to buy a new car but they postponed this purchase. Furthermore, the rise in prices that has already taken place may be resented and buyer's resistance may be evoked. This is shown by the following typical comment:" I just don't pay these prices; they are too high."
Traditional assumptions should be investigated carefully, and factors of time and place should be considered. The investigations mentioned above were carried out in America. Investigations conducted at the same time in Great Britain, however, yielded results that were more in agreement with traditional assumptions about saving and spending patterns. The condition most conducive to spending appears to be price stability. If prices have been stable and people have become accustomed to consider them "right" and expect them to remain stable, they are likely to buy. Thus, it appears that the common business policy of maintaining stable prices with occasional sales or discounts is based on a correct understanding of consumer psychology.
The best title of the passage is ______.
A．Consumer's Purchasing Power
B．Relationship between Income and Purchasing Power
C．Traditional Assumptions
D．Studies in Consumer Behavior
