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For five miles ()end the road was bordered with apple orchards.
For five miles （)end the road was bordered with apple orchards.
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B.on
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更多“For five miles ()end the road …”相关的问题
根据以下材料回答第 21～30 题：
I can clearly remember the first time I met Mr. Andrews, my old headmaster, （21） that was over twenty years ago . During the war ,I was at school in the north of England . As soon as it ended, my family returned to London. There were not enough schools left for children to go to and my father had to go from one school to another, asking them to （22） me as a pupil . I used to go with him but he had such a （23） time trying to persuade people even to see him that I seldom had to do any tests. We had been to all the schools near where we lived ,but the more （24） my father argued ,the more it became. In the end ,we went to a school about five miles away from home. The headmaster kept us waiting for （25） an hour. While we were waiting , I （26） around at the school building ,which was one of those old Victorian structures, completely out of date but still standing. I could hear the boys playing in the playground outside when the headmaster’s secretary finally （27） us into his office. Mr. Andrews spoke to me first ,“Why do you want to come here ？” he asked. I had been thinking of saying something about studying but couldn’t （28） remembering the boys outside .“I don’t know anyone in London, ” I said . “I like to play with the other boys. I like to read a lot of books too,” I （29） . “All right ,”Mr. Andrews said . “We have one place （30） ,in face.”
My two years at that school were among the happiest of my life.
第 21 题 填入（21）处的最佳答案是（）。
A．if
B．despite
C．although
D．since
A.It may not be dissolved by an employer under any circumstances
B.It shall be concluded where an employee has worked for the employer for a term of at least five years
C.It is a labour contract in which the employer and employee have agreed not to stipulate a definite end date
D.It may not be dissolved by an employee within ten years after the conclusion of such a labour contract
A.It is lower than the Noah Rim．
B.It is hard to get，to even in good weather．
C.It is not open in winter months．
D.It attracts over。five million visitors each year．
Section B Dialogue Comprehension
Directions：In this section，you will read five short conversations between a man and a woman. At the end of each conversation there is a question followed by four choices marked A，B，C，and D. Choose the best answer to the question from the four choices by marking the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.
6. Woman：You were late again this morning.
Man：So what？
Question：How does the man react to the woman’s blame？
A. He felt sorry for being late.
B. He did not admit he was late.
C. He got nervous for being late.
D. He did not care about being late.
This important change in women' s life has only recently begun to have its full effect on women's economic position. Even a few years ago most girls left school and took a full-time job. However, when they married, they usually left work at once and never returned to it. Today the school-leaving age is sixteen, many girls stay at school after that age, and though women marry younger, more married women stay at work at least until shortly before their first child is born. Very many more afterwards return to full or part-time work. Such changes have led to a new relationship in marriage, with the husband accepting a greater share of the duties and satisfactions of family life.
We are told that in a family about 1900 ______.
A．few children died before they were five
B．seven or eight children lived to be more than five
C．the youngest child would be fifteen
D．four or five children died when they were five
Sunflower Stores Co (Sunflower) operates 25 food supermarkets. The company’s year end is 31 December 2012. The audit manager and partner recently attended a planning meeting with the finance director and have provided you with the planning notes below.
You are the audit senior, and this is your first year on this audit. In order to familiarise yourself with Sunflower, the audit manager has asked you to undertake some research in order to gain an understanding of Sunflower, so that you are able to assist in the planning process. He has then asked that you identify relevant audit risks from the notes below and also consider how the team should respond to these risks.
Sunflower has spent $1·6 million in refurbishing all of its supermarkets; as part of this refurbishment programme their central warehouse has been extended and a smaller warehouse, which was only occasionally used, has been disposed of at a profit. In order to finance this refurbishment, a sum of $1·5 million was borrowed from the bank. This is due to be repaid over five years.
The company will be performing a year-end inventory count at the central warehouse as well as at all 25 supermarkets on 31 December. Inventory is valued at selling price less an average profit margin as the finance director believes that this is a close approximation to cost.
Prior to 2012, each of the supermarkets maintained their own financial records and submitted returns monthly to head office. During 2012 all accounting records have been centralised within head office. Therefore at the beginning of the year, each supermarket’s opening balances were transferred into head office’s accounting records. The increased workload at head office has led to some changes in the finance department and in November 2012 the financial controller left. His replacement will start in late December.
Required:
(a) List FIVE sources of information that would be of use in gaining an understanding of Sunflower Stores Co, and for each source describe what you would expect to obtain. (5 marks)
(b) Using the information provided, describe FIVE audit risks and explain the auditor’s response to each risk in planning the audit of Sunflower Stores Co. (10 marks)
(c) The finance director of Sunflower Stores Co is considering establishing an internal audit department. Required: Describe the factors the finance director should consider before establishing an internal audit department. (5 marks)
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.
Language skills are believed to develop best in the first three years when the place is rich withsounds and sights. Scientists say children should hear the speech and language of other people againand again. The first signs of communication(交际) happen during the first few days of life.when ababy learns that crying will bring food and attention.
Research shows that most children recognize the general sounds of their native language by sixmonths of age. By that time, a baby usually begins to make sounds. By the end of their first year, mostchildren are able to say a few simple words, although they may not understand the meaning of thewords. By 18 months of age, most children can say between eight and ten words. By two years of age,most children are able to make simple sentences. By ages three,four and five,the number of words achild can understand quickly increases. It is at these ages that children begin to understand the rulesof language. When do babies begin to learn according to doctors？
A.Right after they are born.
B.Not until they are five months old
C.When they are six months old
D.As soon as they are one year old
Babies will smile whenA.they are wet or hungry
B.they want to get the best care
C.they want to talk to others
D.they learn sounds and words
What do most children begin to do from age three or older？A.Make sounds.
B.Make simple sentences.
C.Say a few words.
D.Understand language rules.
What would be the best title for the text？A.The Language of Babies
B.When Do Babies Learn to Talk
C.The Roles of Cry and Smile
D.How Babies Understand Words
请帮忙给出每个问题的正确答案和分析，谢谢！
(a) Explain FOUR factors which influence the reliability of audit evidence. (4 marks)
Andromeda Industries Co (Andromeda) develops and manufactures a wide range of fast moving consumer goods. The company’s year end is 31 December 2015 and the forecast profit before tax is $8·3 million. You are the audit manager of Neptune & Co and the year-end audit is due to commence in January. The following information has been gathered during the planning process:
Inventory count
Andromeda’s raw materials and finished goods inventory are stored in 12 warehouses across the country. Each of these warehouses is expected to contain material levels of inventory at the year end. It is expected that there will be no significant work in progress held at any of the sites. Each count will be supervised by a member of Andromeda’s internal audit department and the counts will all take place on 31 December, when all movements of goods in and out of the warehouses will cease.
Research and development
Andromeda spends over $2 million annually on developing new product lines. This year it incurred expenditure on five projects, all of which are at different stages of development. Once they meet the recognition criteria under IAS 38 Intangible Assets for development expenditure, Andromeda includes the costs incurred within intangible assets. Once production commences, the intangible assets are amortised on a straight line basis over five years.
Required:
(b) Describe audit procedures you would perform. during the audit of Andromeda Industries Co:
(i) BEFORE and DURING the inventory counts; and (8 marks)
(ii) In relation to research and development expenditure. (4 marks)
(c) During the audit, the team discovers that one of the five development projects, valued at $980,000 and included within intangible assets, does not meet the criteria for capitalisation. The finance director does not intend to change the accounting treatment adopted as she considers this an immaterial amount.
Required:
Discuss the issue and describe the impact on the audit report, if any, if the issue remains unresolved. (4 marks)
Production and sales from the new machine are expected to be 100,000 units per year. Each unit can be sold for $16 per unit and will incur variable costs of $11 per unit. Incremental fixed costs arising from the operation of the machine will be $160,000 per year.
Warden Co has an after-tax cost of capital of 11% which it uses as a discount rate in investment appraisal. The company pays profit tax one year in arrears at an annual rate of 30% per year. Capital allowances and inflation should be ignored.
Required:
(a) Calculate the net present value of investing in the new machine and advise whether the investment is financially acceptable. (7 marks)
(b) Calculate the internal rate of return of investing in the new machine and advise whether the investment is financially acceptable. (4 marks)
(c) (i) Explain briefly the meaning of the term ‘sensitivity analysis’ in the context of investment appraisal; (1 mark) (ii) Calculate the sensitivity of the investment in the new machine to a change in selling price and to a change in discount rate, and comment on your findings. (6 marks)
(d) Discuss the nature and causes of the problem of capital rationing in the context of investment appraisal, and explain how this problem can be overcome in reaching the optimal investment decision for a company. (7 marks)
Section A暂缺
Section B – ALL SIX questions are compulsory and MUST be attempted
You are an audit manager of Pink Partners & Co (Pink) and are planning the audit of Golden Finance Co (Golden), a banking institution which provides a range of financial services including loans. Your firm has audited Golden for four years and the company’s year end is 30 September 2015.
At the end of August, Golden’s financial controller left and the new replacement is not due to start until approximately two months after the year end. The finance director, who is the sister-in-law of the audit engagement partner, has asked if a member of the audit team can be seconded to Golden for three months to act as the temporary financial controller.
You are aware that a number of the audit team members currently bank with Golden and two team members have significant loans owing to the company.
Pink’s taxation department also provides services to Golden. They have been approached by Golden to represent them in negotiations to resolve some outstanding issues with the taxation authorities, for which the fees quoted are substantial.
The finance director has informed the audit engagement partner that when the audit is complete, she would like the whole team to attend an evening watching the national football team play a match followed by a luxury meal.
Required:
Using the information above:
(i) Identify and explain FIVE ethical threats which may affect the independence of Pink Partners & Co’s audit of Golden Finance Co; and
(ii) For each threat, explain how it might be reduced to an acceptable level.
Note: The total marks will be split equally between each part.
