Recently, there’s been much theft in the schools. What security measures shall we take the
A.最近,校内发生了盗窃事件,应该采取什么防范措施?
B.最近,校内盗窃事件不断,怎样防范才是适当的?
C.最近,校内多次发生盗窃事件,校方该采取什么措施?
D.最近,校内多次发生盗窃事件,可以采取什么防范措施?
A.最近,校内发生了盗窃事件,应该采取什么防范措施?
B.最近,校内盗窃事件不断,怎样防范才是适当的?
C.最近,校内多次发生盗窃事件,校方该采取什么措施?
D.最近,校内多次发生盗窃事件,可以采取什么防范措施?
A.stomachache
B.absolute
C.intravenous
D.infusion
E.worry
A. That's ok
B. Long time no see
C. Not bad, thank you
A.Cash
B.Land
C.Accounts receivable
D.Owner's equity
A.relieved
B.reflected
C.responded
D.recovered
Mr. Brown's neighbour at the theatre______.
A.did not know the ladies until recently
B.only knew some of them all her life
C.had known them since she joined the club
D.had known these ladies for a long time
4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television
company to make a film which will be broadcast on the television company’s network. The fee agreed for the
film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s
channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and
delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on
30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,
the costs of which would be deducted from any future payments to Router. The directors of Router wish to
recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May
2007. (5 marks)
Required:
Discuss how the above items should be dealt with in the group financial statements of Router for the year ended
31 May 2007.
A.We can install cameras and set up police line for you.
B.We can install infrared surveillance cameras and intrusion alarms for you.
C.We can install alarming system for you.
D.We can equip techniques and electronic system for you.
Which of the following is true of Livingston?
A.He thinks he has discovered a new possibility in the link between sun spots and the weather on the Earth.
B.He has great doubts about the theory that the sun' s frequent changes have an influenced on the Earth' s climate.
C.He has been recently informed by other scientists of the possibility that more sun spots will appear.
D.He does not think the causes of the sun spots will be fully revealed by scientists in the near future.
A.Yes, he violated for investing private equity funds.
B.Yes, he violated for the details of proceeds.
C.No.
which were recently discussed at the monthly audit managers’ meeting:
(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the
appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by
Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.
(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of
errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit
team, the directors of CF Co have requested that your firm carry out a review of the financial information
technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,
one of the juniors on the audit team, who is a recent information technology graduate, spent three hours
providing advice to the internal audit team about how to improve the system. As far as you know, this advice has
not been used by the internal audit team.
(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two
audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new
production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as
possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the
production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of
the inventory count. The inventory count and audit procedures were completed within two hours (the previous
year’s procedures lasted a full day), and the juniors then spent four hours at the office party.
Required:
(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered
before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)