请输入或粘贴题目内容
搜题
拍照、语音搜题，请扫码下载APP
题目内容
（请给出正确答案）
A.in the middle of
B.in the down proceed of
C.at the top of
D.at the bottom of
答案
C、at the top of
更多“The events of each of the four-stroke cycle diesel engine are suction, compression, expansion and ex…”相关的问题
第2题
A.I can't agree with you more on that.
B.Our customers are satisfied with our products.
C.O
D.I think we should draw up a thorough plan.
第3题
A.Hi,I agree with what you have just said.
B.Good morning,Kevin.Nice to meet you,too.
C.O
D.I think we should draw up a thorough plan,first.
第5题
The power of words, then lies in their association with the things they bring up before our minds. Words became filled with meanings for us by experience; and the longer we live, the more certain words recall to us the glad and sad events of our past; and the more we read and learn, the more the number of words that mean something to us increase.
Great writers are those who not only have great thoughts but also express these thoughts in words that appeal powerfully to our minds and emotions. We should therefore learn to choose our words carefully and use them exactly, or they will make our speech silly and impolite.
The origin of language is ______.
A．clearly explained in this passage
B．a matter that can not be or has not been explained or understood
C．a question that was difficult to answer
D．a problem already solved
第6题
【M1】
第7题
P Co makes two products – P1 and P2 – budgeted details of which are as follows:
The fixed overhead costs included in P1 relate to apportionment of general overhead costs only. However, P2 also includes specific fixed overheads totalling $2,500.
If only product P1 were to be made, how many units (to the nearest unit) would need to be sold in order to achieve a profit of $60,000 each year？
A.25,625 units
B.19,205 units
C.18,636 units
D.26,406 units
第8题
(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of transactions and events for the year under audit; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of REVENUE. (8 marks)
(b) Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
(i) Supplier statement reconciliations
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements. (3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
第9题
阅读理解
阅读下面的文章，根据文章内容，完成相应的选择题。
The International Food Safety Authorities Network (INFOSAN)
With the rapid globalization of food production and trade, international issues related to food safety are likely to increase. Food safety authorities all over the world have realized that food safety problems should be carried out at both national and international levels. There is a pressing need for exchanging routine information on food safety issues, and sharing experiences and information quickly when a food safety related event takes place.
INFOSAN is a joint program between the World Health Organization (WHO) and the Food and Agriculture Organization of the United Nations (FAO). This global network includes 181 Member States. Each has a designated INFOSAN Emergency Contact Point which manages communication between national food safety authorities.
The network aims to:
Promote the rapid exchange of information during food safety related events;
Share information on important food safety related issues of global interest;
Promote partnership and cooperation between countries;
Help countries strengthen their capacity to manage food safety risks.
As part of its routine activities, the INFOSAN Secretariat publishes reports in six languages and provides members with summaries and guidance on relevant food safety issues.
INFOSAN helps exchange food safety information and experience among its members. It is also a useful resource for other public health organizations which recognize INFOSAN as an organization through which findings of investigations and strategies for improving food safety may be shared.
INFOSAN monitors possible international food safety related events in close cooperation with the WHO Alert and Response Operations program. INFOSAN can work with other international organizations to provide assistance to the countries or regions with emerging food safety events of possible international concern.
操作提示：通过题干后的下拉框选择题目的正确答案。
1. The need for regular exchange of information on food safety issues is __________ when a food safety related event emerges.
A. unnecessary
B. urgent
C. unimportant
2. It is __________ that international issues related to food safety will increase.
A. unlikely
B. impossible
C. probable
3. The Food and Agriculture Organization of the United Nations (FAO) carries out the food safety problem __________.
A. with WHO
B. alone
C. successfully
4. INFOSAN is responsible for the following EXCEPT __________.
A. promoting information exchange
B. helping countries manage food safety risks
C. promoting trade between countries
5.__________ has a designated INFOSAN Emergency Contact Point for communication between national food safety authorities.
A. Every member state of INFOSAN
B. Every member state of FAO
C. Every member state of WHO
第10题
Sports and games are also very useful for character-training. In their lessons at school, boys and girls may learn about such virtues as unselfishness, courage, discipline and love of one's country; but what is learned in books cannot have the same deep effect on a child's character as what is learned by experience~ The ordinary day-school cannot give much practical training in living, because most of the pupils' time is spent in classrooms, studying lessons. So it is what the pupils do in their spare time that really prepares them to take their place in society as citizens when they grow up. (16) If each of them learns to work for his team and not for himself on the football field, he will later find it natural to work for the good of his country instead of only for his own benefit.
When we play tennis we have to______.
A．use, first, our eyes, then the brain and finally the muscles
B．make our eyes, brain and muscles work almost at the same time
C．use mainly the arms and legs to hit
D．use mainly the muscles so that the ball is met and hit back
第11题
(a) Emcee, a public limited company, is a sports organisation which owns several football and basketball teams. It has a financial year end of 31 May 2016. Emcee needs a new stadium to host sporting events which will be included as part of Emcee’s property, plant and equipment. Emcee therefore commenced construction on a new stadium on 1 February 2016, and this continued until its completion which was after the year end of 31 May 2016. The direct costs were $20 million in February 2016 and then $50 million in each month until the year end. Emcee has not taken out any specific borrowings to finance the construction of the stadium, but it has incurred finance costs on its general borrowings during the period, which could have been avoided if the stadium had not been constructed. Emcee has calculated that the weighted average cost of borrowings for the period 1 February–31 May 2016 on an annualised basis amounted to 9% per annum. Emcee needs advice on how to treat the borrowing costs in its financial statements for the year ending 31 May 2016. (6 marks)
(b) Emcee purchases and sells players’ registrations on a regular basis. Emcee must purchase registrations for that player to play for the club. Player registrations are contractual obligations between the player and Emcee. The costs of acquiring player registrations include transfer fees, league levy fees, and player agents’ fees incurred by the club. Often players’ former clubs are paid amounts which are contingent upon the performance of the player whilst they play for Emcee. For example, if a contracted basketball player scores an average of more than 20 points per game in a season, then an additional $5 million may become payable to his former club. Also, players’ contracts can be extended and this incurs additional costs for Emcee.
At the end of every season, which also is the financial year end of Emcee, the club reviews its playing staff and makes decisions as to whether they wish to sell any players’ registrations. These registrations are actively marketed by circulating other clubs with a list of players’ registrations and their estimated selling price. Players’ registrations are also sold during the season, often with performance conditions attached. Occasionally, it becomes clear that a player will not play for the club again because of, for example, a player sustaining a career threatening injury or being permanently removed from the playing squad for another reason. The playing registrations of certain players were sold after the year end, for total proceeds, net of associated costs, of $25 million. These registrations had a net book value of $7 million.
Emcee would like to know the financial reporting treatment of the acquisition, extension, review and sale of players’ registrations in the circumstances outlined above. (10 marks)
(c) Emcee uses the revaluation model to measure its stadiums. The directors have been offered $100 million from an airline for the property naming rights of all the stadiums for three years. There are two directors who are on the management boards of Emcee and the airline. Additionally, there are regulations in place by both the football and basketball leagues which regulate the financing of the clubs. These regulations prevent capital contributions from a related party which ‘increases equity without repayment in return’. The aim of these regulations is to promote sustainable business models. Sanctions imposed by the regulator include fines and withholding of prize monies. Emcee wishes to know how to take account of the naming rights in the valuation of the stadium and the potential implications of the financial regulations imposed by the leagues. (7 marks)
Required:
Discuss how the above events would be shown in the financial statements of Emcee under International Financial Reporting Standards.
Note: The split of the mark allocation is shown against each of the three issues above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
