题目内容
（请给出正确答案）
A.Both parties must owe obligations towards each other
B.There must be an order of performance
C.The party who claims this right must at first suspend its performance
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更多“In order to claim the demur ri…”相关的问题
A.so as to not
B.so as not to
C.in order to not
D.in order that
During the year, the directors reviewed the useful lives and depreciation rates of all classes of plant and machinery. This resulted in an overall increase in the asset lives and a reduction in the depreciation charge for the year.
Inventory is held in five warehouses and on 28 and 29 December a full inventory count will be held with adjustments for movements to the year end. This is due to a lack of available staff on 31 December. In October, there was a fire in one of the warehouses; inventory of $0·9 million was damaged and this has been written down to its scrap value of $0·2 million. An insurance claim has been submitted for the difference of $0·7 million. Venus is still waiting to hear from the insurance company with regards to this claim, but has included the insurance proceeds within the statement of profit or loss and the statement of financial position.
The finance director has informed the audit manager that the October and November bank reconciliations each contained unreconciled differences; however, he considers the overall differences involved to be immaterial.
A directors’ bonus scheme was introduced during the year which is based on achieving a target profit before tax. In order to finalise the bonus figures, the finance director of Venus would like the audit to commence earlier so that the final results are available earlier this year.
Required:
Describe FIVE audit risks, and explain the auditor’s response to each risk, in planning the audit of Venus Magnets Co.
完成下列各题 The people who lives in the far North are called Eskimos(爱斯基摩人)．In the world of ice and snow it is 21 to grow plants for food．The Eskimos must hunt and fish during the whole year to 22 themselves and their families with food．In winter，they hunt the seal(海豹) 23 the polar(极地的)bear．When they hunt the seal，they 24 a hole in the ice and try to 25 the seal when it comes up to breathe． In summer，the Eskimos hunt 26 animals。and they also hunt birds and catch fish． 27 that is useful is saved．The Eskimos use the meat from animals for food．They melt(融化)the fat from their bodies and use the 28 as fuel(燃料)．They make tools out of animals bones．The skin and furs of animals are used for making clothing． If an Eskimo is 29 lucky，he may kill a whale(鲸鱼)， 30 a dead whale may wash up on the shore near his house．The whale is an especially useful animal，because it gives a great 31 of oil． There is 32 wood at all where the Eskimos live．Eskimos 33 all their wood from the sea．Sometimes floating wood from places．farther south washes up on the shore． Most Eskimo houses are 34 of stones．Instead of a door，there is a long，low tunnel (地道) 35 into the house．People have to crawl(爬)through the tunnel in order to enter the house．
A.important
B.impossible
C.impolite
D.interesting
Dear Mr. Mills,
In reply to your letter of April 20, I would【21】to inform(通知) you that there are a【22】of beautiful summer cottages(小别墅) for sale here in Ocean City.
For example, we have a modern two-storey house that is【23】up to date. It is two blocks from the sea and you may find this a disadvantage(不利), but,【24】all, the opening of the summer【25】is only a few weeks from now, and finding a house【26】to the ocean than that is【27】out of the question. The house I'm speaking of has two bedrooms and a porch(门廊) that can be【28】for sleeping. For this reason, I consider it as a very good buy. The plumbing(给水管道) is out of order at the【29】, but this will be repaired, of course. The price is reasonable; as a matter of fact, it is less than is being asked for comparable(同等的) houses elsewhere in town.
As a rule, I【30】 to deal with people face to face in matters of this kind.【31】, I will be out of town next week, and I don't think you should delay in【32】 your decision about this house, since it is sure to be sold quickly. Under the circumstances (环境),【33】, I suggest that you come to see it as【34】 as possible. You can deal with one of my assistants in the office. I am sure you will find the house is【35】 what you expect.
Sincerely yours,
Jason Riggs, Manager
Ocean City Real Estate Company
(46)
A．want
B．like
C．enjoy
D．choose
审证：指出信用证中错误的地方、我方做不到或应注意的地方。
BANK MEES & HOPE NV. HAMBURG
APPLICANT: SPAYER SERVICE MERCHANDISF,R B． V.
ADVISING BANK: BANK OF CHINA, TIANJIN, CHINA
DATE AND PLACE OF IEXPIRY: ls"SEPT. 1995IN HAMBURG
AMOUNT: USD 9000(SAY USD EIGHT THOUSAND)
SHIPMENT FROM CHINA 'ro HAMBURG NOT LATER rrHAN 20THSEPT, 1995
DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY 'rHE FOLLOWING DOCUMENTS:
(1) SIGNED INVOICE COUNTER SIGNED BY APPLICANT
(2) CERT. OF ORICIN ISSUED BY BANK OF CHINA, TIANJIN
(3) SHIP'S CLASSIFICATION ISSUED BY LLOYYDS' IN LONDON
(4) FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED "FREIGHT PREPAID " AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT
(5) INSURANCE POLICY COVERINC AR & WR ADDIWG ON DF.CK CLAUSE'AS PER CIF FOR 150% INVOICE VALUE, CLAIM IF ANY, PAYABLE IN GERMANY.
(6) WEIGHT NOTE COUNTER SICNED BY APPLICANT
(7) INSPECTION CERT. ISSUFD BY ADVISING BANK
COVF.RINC: 10M/T BITTER APRICOT KERNELS 1GRADE @ USD 900PF.R M/T CIF HAMBURG
REMARKS: (1) ALL BANKING CHARGES ARE FOR BF,NEFICIARY'S ACCOUNT
(2) DRAFT AND DOCUNENTS TO BE SENT BY THE ADVISING BANK TO US WITHIN 24FIOURS BY REGISTERED AIRMAIL IN TWO LOTS
(3) SHIPPINC MARKS AS READ:
S S
ROTTERDAM
NO.1-UP
THIS CREDIT IS SUBJECT TO UCP NO. 500.
WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MADF. AGAINST DOCUMENT PRESENTED IN CONFORMITY WITH THE TERMS OF CREDIT.
BANK MEES & HOPE NV.
HAMBURC (SJCNED)
There is a special psychology of bargain hunting. To save money, of course, most people look for sales, low prices and discounts. Compulsive bargain hunters, however, often buy things they don't need just because they are cheap. They want to believe that they are helping their budgets, but they are really playing an exciting game: when they can buy something for less than other people, they feel that they are winning. Most people, experts claim, have two reasons for their behavior. a good reason for things that they do and the real reason.
It is not only scientists, of course, who understand the psychology of spending habits, but also business people. Stores, companies, and advertisers use psychology to increase business: they consider people's needs for love, power, or influence, their basic value, their beliefs and opinions, and so on in their advertising and sales methods.
Psychologists can often use a method called "behavior. therapy" to help individuals solve their personality problems. In the same way, they can help people who feel that they have problems with money.
According to the psychologists, a compulsive spender is one who spends large amounts of money ______.
A．and takes great pleasure from what he or she buys
B．in order to satisfy his or her basic needs in life
C．just to meet his or her strong psychological need
D．entirely with an irrational eagerness
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)
A.claim
B.to claim
C.claiming
D.claimed
A.sufficiently
B.approximately
C.considerably
D.properly
A.complaint
B.carrier
C.calm
D.claim
