首页 > 学历类考试> 研修班
题目内容 (请给出正确答案)
[单选题]

The largest state of the United States is ______.

A.Texas

B.Alaska

C.California

D.Hawaii

查看答案
答案
收藏
如果结果不匹配,请 联系老师 获取答案
您可能会需要:
您的账号:,可能还需要:
您的账号:
发送账号密码至手机
发送
安装优题宝APP,拍照搜题省时又省心!
更多“The largest state of the Unite…”相关的问题
第1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)

点击查看答案
第2题
Godel Goodies (Godel) manufactures a variety of own-label sweets for the two largest super

Godel Goodies (Godel) manufactures a variety of own-label sweets for the two largest supermarket chains in Seeland. The business makes several different flavours of the same basic product. The strategy of the business has been to be a cost leader in order to win the supermarkets’ business. The sales of Godel vary up and down from quarter to quarter depending on the state of the general economy and competitive forces. Most of the sweet manufacturers have been in business for decades and so the business is mature with little scope to be innovative in new product development. The supermarkets prefer to sign suppliers to long-term contracts and so it is difficult for new entrants to gain a foothold in this market. The management style. at Godel is very much command-and-control which fits with the strategy and type of business. Indeed, most employees have been at Godel for many years and have expressed their liking for the straightforward nature of their work.

The chief executive officer (CEO) of Godel has asked your firm of accountants to advise him as his finance director (FD) will be absent for several months due to a recently diagnosed illness. As the CEO is preparing for the next board meeting, he has obtained the operating statement and detailed variance analysis from one of the junior accountants (Appendix 1).

The CEO is happy with the operating statement but wants to understand the detailed operational and planning variances, given in Appendix 1, for the board meeting. He needs to know what action should be taken as a result of these specific variances.

The FD had been looking at the budgeting process before she fell ill. The CEO has decided that you should help him by answering some questions on budgeting at Godel.

Currently, the budget at Godel is set at the start of the year and performance is measured against this. The company uses standard costs for each product and attributes overheads using absorption costing based on machine hours. No variations are allowed to the standard costs during the year. The standard costs and all budget assumptions are discussed with the relevant operational manager before being set. However, these managers grumble that the budget process is very time-consuming and that the results are ultimately of limited value from their perspective. Some of them also complain that they must frequently explain that the variances are not their fault. The CEO wants to know your views on whether this way of budgeting is appropriate and whether the managers’ complaints are justified. He is satisfied that there is no dysfunctional behaviour at Godel which may lead to budget slack or excessive spending and that all managers are working in the best interests of the company.

Finally, in the last few months, the FD had been reading business articles and books and had mentioned that there were a number of organisations which were trying to go beyond budgeting. The CEO is concerned that he does not understand what budgeting does for the business and this is why he wants you to explain what are the benefits and problems of budgeting at Godel before considering replacing it.

Required:

(a) Advise the CEO on the implications for performance management at Godel of analysing variances into the planning and operational elements as shown in Appendix 1. (6 marks)

(b) Evaluate the budgeting system at Godel. (11 marks)

(c) Evaluate the proposal to move to a beyond budgeting method of control at Godel, giving a recommendation on whether to proceed. (8 marks)

点击查看答案
第3题
A.They are backup for collateral.B.They are pledged by government securities as collat

A.They are backup for collateral.

B.They are pledged by government securities as collateral.

C.They are private offering backed by the largest banks.

D.They are backed by the largest banks.

点击查看答案
第4题
The firm invested approximately 60 million dollars in___it says is the world's largest bot
tle-bottle recycling plant.

A.that

B.where

C.what

D.how

点击查看答案
第5题
___with the size of aireraft carrier, the largest whale does not seem large at all.A.When

___with the size of aireraft carrier, the largest whale does not seem large at all.

A.When compared

B.Compare

C.While comparing

D.Comparing

点击查看答案
第6题
Amazon is__________the largest remaining rainforest area left on our planet.

A.so far

B.by far

C.thus far

D.as far as

点击查看答案
第7题
Which of the following is TRUE about the north polar cap of Mars in summertime?A.It is at
its largest size.B.It is changing its shape all the time.C.It is at its smallest size.D.It is at its windiest time.

点击查看答案
第8题
Which is ______ country, the United States or Canada?A.a largerB.largerC

Which is ______ country, the United States or Canada?

A.a larger

B.larger

C.the larger

D.the largest

点击查看答案
第9题
Ningbo, the second largest city of Zhejiang Province, is located in the northeast of the province, on the____of East Sea. 宁波是浙江省第二大城市,位于浙江省东北部,东海之滨。

点击查看答案
第10题
From the first paragraph, we learn that ______. A. the number of prisoners in Americ

From the first paragraph, we learn that ______.

A. the number of prisoners in America is increasing

B. America has the largest prison in the world

C. crime in America is getting much more serious

D. it is easy for a person to be locked up in America

点击查看答案
第11题
In relation to the Property Law of China:(a) state the rules relating to the transfer of m

In relation to the Property Law of China:

(a) state the rules relating to the transfer of mortgaged property during the period of mortgage; (7 marks)

(b) state the rules relating to the transfer of credit which is secured by a mortgage. (3 marks)

点击查看答案
退出 登录/注册
发送账号至手机
密码将被重置
获取验证码
发送
温馨提示
该问题答案仅针对搜题卡用户开放,请点击购买搜题卡。
马上购买搜题卡
我已购买搜题卡, 登录账号 继续查看答案
重置密码
确认修改