题目内容
（请给出正确答案）
A.Huber Mini Chiller
B.所有由RS 232接口的冷却循环水浴
C.Heidolph Hei-CHILL 250/350/600
答案
C、Heidolph Hei-CHILL 250/350/600
如果结果不匹配，请 联系老师 获取答案
更多“Hei-VAP Expert/Ultimate Contro…”相关的问题
A.Hei-VAP Expert Control
B.Hei-Tec
C.Hei-Connect
D.Hei-TORQUE Precision 400
A.Hei-FLOW Value
B.Hei-FLOW Advantage
C.Hei-FLOW Precision
D.Hei-FLOW Core
E.Hei-FLOW Expert
When it comes to climate science, editors tend to______.
A．welcome amateur criticism
B．favor contrarian views
C．value expert advices
D．deny skeptical opinions
A.The woman professor is afflicted by heart disease.
B.The old Spanish attorney was an expert trial lawyer.
C.Some restaurants have a special menu for old people.
D.Employees requesting sick leave must file the required paper-work at least two weeks prior to their requested leave.
Section B – TWO questions ONLY to be attempted
You are a manager in the audit department of Beech & Co, responsible for the audits of Fir Co, Spruce Co and Pine Co. Each company has a financial year ended 31 July 2011, and the audits of all companies are nearing completion. The following issues have arisen in relation to the audit of accounting estimates and fair values:
(a) Fir Co
Fir Co is a company involved in energy production. It owns several nuclear power stations, which have a remaining estimated useful life of 20 years. Fir Co intends to decommission the power stations at the end of their useful life and the statement of financial position at 31 July 2011 recognises a material provision in respect of decommissioning costs of $97 million (2010 – $110 million). A brief note to the financial statements discloses the opening and closing value of the provision but no other information is provided.
Required: Comment on the matters that should be considered, and explain the audit evidence you should expect to find in your file review in respect of the decommissioning provision. (8 marks)
(b) Spruce Co
Spruce Co is also involved in energy production. It has a trading division which manages a portfolio of complex financial instruments such as derivatives. The portfolio is material to the financial statements. Due to the specialist nature of these financial instruments, an auditor’s expert was engaged to assist in obtaining sufficient appropriate audit evidence relating to the fair value of the financial instruments. The objectivity, capabilities and competence of the expert were confirmed prior to their engagement.
Required:
Explain the procedures that should be performed in evaluating the adequacy of the auditor’s expert’s work. (5 marks)
(c) Pine Co
Pine Co operates a warehousing and distribution service, and owns 120 properties. During the year ended 31 July 2011, management changed its estimate of the useful life of all properties, extending the life on average by 10 years. The financial statements contain a retrospective adjustment, which increases opening non-current assets and equity by a material amount. Information in respect of the change in estimate has not been disclosed in the notes to the financial statements.
Required:
Identify and explain the potential implications for the auditor’s report of the accounting treatment of the change in accounting estimates. (5 marks)
A.are no more interesting than form. of thinking
B.are much more interesting compared with thoughts
C.are reflections(反映)of one’s body
D.can tell people what they should do
I wonder if, as time goes on, we shall discover that many people, whose practical experience and ability would have been enormously useful to their employers, have been rejected on the grounds that they are insufficiently qualified. Would it not be better to allow people to become expert in the way most suited to them, rather than oblige them to follow a set course of instruction which may offer no opportunity for them to develop skills in which they would have become expert if left to themselves？
1.By the first sentence in Para. One, the writer perhaps means ____.
A、education has acquired a pleasant value
B、education is ignored by the public
C、too much attention is paid to degrees in education
D、too little attention is paid to degrees in education
2.According to the passage, if we want to get promotion nowadays we have to ____.
A、produce proof of our qualification
B、write a paper about our qualifications
C、apply to take a certificate
D、apply for a diploma course
3.From the passage we understand that his colleagues think that Johnson ____.
A、should have been given a degree
B、would have been able to get a degree
C、couldn't have done anything without a degree
D、would become manager even without a degree
4.The writer fears that without paper qualifications many people ____.
A、won't get proper education
B、will prove useless in their job
C、will be dismissed from their job
D、won't be considered for a job
5.In the writer's opinion it would be better if people ____.
A、were forced to take a diploma
B、were free to become educated in their own way
C、attended more practical courses
D、attended courses intended for experts
