题目内容
（请给出正确答案）
They agreed to order ______ the waiter recommended to them.
A．whomever
B．whoever
C．whichever
D．whatever
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At the end of February, Bry told Ami that he would not complete the plastering in time unless she agreed to increase his payment by a further ￡1,000. Ami agreed to pay the increased sum in order to ensure that the job was done on time. She then thought it was only fair that she should increase the amount of money promised to Cis by the same amount.
However, on completion of the work on time Ami refused to make either of the additional payments to Bry or Cis, beyond the original contractual price.
Required:
Advise Bry and Cis whether they have any rights in law to enforce Ami’s promise to pay them an extra ￡1,000.
designs and manufactures wooden tables and chairs. The business has expanded rapidly in the last two years, since
the arrival of Patrick Tiler, an experienced sales and marketing manager.
The directors want to secure a loan of $3 million in order to expand operations, following the design of a completely
new range of wooden garden furniture. The directors have approached LCT Bank for the loan. The bank’s lending
criteria stipulate the following:
‘Loan applications must be accompanied by a detailed business plan, including an analysis of how the finance will
be used. LCT Bank need to see that the finance requested is adequate for the proposed business purpose. The
business plan must be supported by an assurance opinion on the adequacy of the requested finance.’
The $3 million finance raised will be used as follows:
$000
Construction of new factory 1,250
Purchase of new machinery 1,000
Initial supply of timber raw material 250
Advertising and marketing of new product 500
Your firm has agreed to review the business plan and to provide an assurance opinion on the completeness of the
finance request. A meeting will be held tomorrow to discuss this assignment.
Required:
(a) Identify and explain the matters relating to the assurance assignment that should be discussed at the meeting
with Mulligan Co. (8 marks)
How useful are the views of public school students about their teachers？
Quite useful, according to preliminary results released on Friday from a research project that is intended to find new ways of distinguishing good teachers from bad.
Teachers whose students described them as skillful at maintaining classroom order, at focusing their instruction and at helping their charges learn from their mistakes are often the same teachers whose students learn the most in the course of a year, as measured by gains on standardized test scores, according to a progress report on the research.
Financed by the Bill and Melinda Gates Foundation, the two-year project involves scores of social scientists and some 3,000 teachers and their students in districts such as New York and Pittsburgh.
Statisticians began the effort last year by ranking all the teachers using a statistical method known as value-added modeling, which calculates how much each teacher has helped students learn based on changes in test scores from year to year.
Thousands of students have filled out confidential questionnaires(秘密调查问卷)about the learning environment that their teachers create. After comparing the students ratings with teachers value-added scores, researchers have concluded that there is quite a bit of agreement.
Classrooms where a majority of students said they agreed with the statement, "Our class stays busy and doesnt waste time," tended to be led by teachers with high value-added scores, the report said.
The same was true for teachers whose students agreed with the statement, "In this class, we learn to correct our mistakes."
Few of the nations 15,000 public school districts systematically question students about their classroom experiences, in contrast to American colleges, many of which collect annual student evaluations to improve instruction, Dr Ferguson said.
Until recently, teacher evaluations were little more than a formality(形式)in most school systems, with the vast majority of instructors getting top ratings, often based on a principals superficial impressions.
But now some 20 states are overhauling their evaluation systems, and many policymakers have been asking the Gates Foundation for suggestions on what measures of teacher effectiveness to use, said Vicki L. Phillips, a director of education at the foundation.
One notable early finding, Ms Phillips said, is that teachers who incessantly(不停地)drill their students to prepare for standardised tests tend to have lower value-added learning gains than those who simply work their way methodically through the key concepts of literacy and mathematics.
What is said about teachers rated as good at keeping their classes in order？
A．Their students gain more in test scores.
B．Their classes stay busy and don"t waste time.
C．Their students learn fastest during a semester.
D．They help students learn to correct their mistakes.
Dr. Stokoe decided to propose a study of sign language. Many other teachers were not interested, and thought Dr. Stokoe was【C2】______to think about studying sign language. Even deaf teachers were not very interested in the project. However, Dr. Stokoe did not give up.【C3】______, he started the Linguistics Research Program in'1957. Stokoe and his two deaf assistants, worked【C4】______this project during the summer and after school. The three【C5】______made films of deaf people signing. The deaf people in the films did not understand【C6】______the research was about and were just trying to be nice to Dr. Stokoe. Many people thought the whole project was silly, but【C7】______agreed with Dr. Stokoe in order to please him.
Stokoe and his【C8】______studied the films of signing. They【C9】______the films and tried to see patterns in the signs. The results of the research were【C10】______: the signs used by all of the signers【C11】______certain linguistic rules.
Dr. Stokoe was the first linguist to test American Sign Language【C12】______a real language. He published the【C13】______ in 1960,but not many people paid attention to the study. Dr. Stokoe was still【C14】______ —he was the only linguist who【C15】______that sign language was more than gestures. He knew it was a language of its own and not just another form. of English.
【C1】
A．ashamed
B．bored
C．interested
D．involved
Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable.
In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed.
You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses.
Required:
Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.
ago, the Perfect Shopper franchise group was launched that allowed these neighbourhood shops to join the group
and achieve cost savings on tinned and packaged goods, particularly groceries. Perfect Shopper purchases branded
goods in bulk from established food suppliers and stores them in large purpose-built warehouses, each designed to
serve a geographical region. When Perfect Shopper was established it decided that deliveries to these warehouses
should be made by the food suppliers or by haulage contractors working on behalf of these suppliers. Perfect Shopper
places orders with these suppliers and the supplier arranges the delivery to the warehouse. These arrangements are
still in place. Perfect Shopper has no branded goods of its own.
Facilities are available in each warehouse to re-package goods into smaller units, more suitable for the requirements
of the neighbourhood shop. These smaller units, typically containing 50–100 tins or packs, are usually small trays,
sealed with strong transparent polythene. Perfect Shopper delivers these to its neighbourhood shops using specialist
haulage contractors local to the regional warehouse. Perfect Shopper has negotiated significant discounts with
suppliers, part of which it passes on to its franchisees. A recent survey in a national grocery magazine showed that
franchisees saved an average of 10% on the prices they would have paid if they had purchased the products directly
from the manufacturer or from an intermediary – such as cash and carry wholesalers.
As well as offering savings due to bulk buying, Perfect Shopper also provides, as part of its franchise:
(i) Personalised promotional material. This usually covers specific promotions and is distributed locally, either using
specialist leaflet distributors or loosely inserted into local free papers or magazines.
(ii) Specialised signage for the shops to suggest the image of a national chain. The signs include the Perfect Shopper
slogan ‘the nation’s local’.
(iii) Specialist in-store display units for certain goods, again branded with the Perfect Shopper logo.
Perfect Shopper does not provide all of the goods required by a neighbourhood shop. Consequently, it is not an
exclusive franchise. Franchisees agree to purchase specific products through Perfect Shopper, but other goods, such
as vegetables, fruit, stationery and newspapers they source from elsewhere. Deliveries are made every two weeks to
franchisees using a standing order for products agreed between the franchisee and their Perfect Shopper sales
representative at a meeting they hold every three months. Variations to this order can be made by telephone, but only
if the order is increased. Downward variations are not allowed. Franchisees cannot reduce their standing order
requirements until the next meeting with their representative.
Perfect Shopper was initially very successful, but its success has been questioned by a recent independent report that
showed increasing discontent amongst franchisees. The following issues were documented.
(i) The need to continually review prices to compete with supermarkets
(ii) Low brand recognition of Perfect Shopper
(iii) Inflexible ordering and delivery system based around forecasts and restricted ability to vary orders (see above)
As a result of this survey, Perfect Shopper has decided to review its business model. Part of this review is to reexamine
the supply chain, to see if there are opportunities for addressing some of its problems.
Required:
(a) Describe the primary activities of the value chain of Perfect Shopper. (5 marks)
1 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearend
results. There were two points of discussion on the agenda. First was the discussion of the year-end results;
second was the crucial latest minerals reserves report.
WM is a large listed multinational company that deals with natural minerals that are extracted from the ground,
processed and sold to a wide range of industrial and construction companies. In order to maintain a consistent supply
of minerals into its principal markets, an essential part of WM’s business strategy is the seeking out of new sources
and the measurement of known reserves. Investment analysts have often pointed out that WM’s value rests principally
upon the accuracy of its reserve reports as these are the best indicators of future cash flows and earnings. In order to
support this key part of its strategy, WM has a large and well-funded geological survey department which, according
to the company website, contains ‘some of the world’s best geologists and minerals scientists’. In its investor relations
literature, the company claims that:
‘our experts search the earth for mineral reserves and once located, they are carefully measured so that the company
can always report on known reserves. This knowledge underpins market confidence and keeps our customers
supplied with the inventory they need. You can trust our reserve reports – our reputation depends on it!’
At the board meeting, the head of the geological survey department, Ranjana Tyler, reported that there was a problem
with the latest report because one of the major reserve figures had recently been found to be wrong. The mineral in
question, mallerite, was WM’s largest mineral in volume terms and Ranjana explained that the mallerite reserves in
a deep mine in a certain part of the world had been significantly overestimated. She explained that, based on the
interim minerals report, the stock market analysts were expecting WM to announce known mallerite reserves of
4·8 billion tonnes. The actual figure was closer to 2·4 billion tonnes. It was agreed that this difference was sufficient
to affect WM’s market value, despite the otherwise good results for the past year. Vanda Monroe, the finance director,
said that the share price reflects market confidence in future earnings. She said that an announcement of an incorrect
estimation like that for mallerite would cause a reduction in share value. More importantly for WM itself, however, it
could undermine confidence in the geological survey department. All agreed that as this was strategically important
for the company, it was a top priority to deal with this problem.
Ranjana explained how the situation had arisen. The major mallerite mine was in a country new to WM’s operations.
The WM engineer at the mine said it was difficult to deal with some local people because, according to the engineer,
‘they didn’t like to give us bad news’. The engineer explained that when the mine was found to be smaller than
originally thought, he was not told until it was too late to reduce the price paid for the mine. This was embarrassing
and it was agreed that it would affect market confidence in WM if it was made public.
The board discussed the options open to it. The chairman, who was also a qualified accountant, was Tim Blake. He
began by expressing serious concern about the overestimation and then invited the board to express views freely. Gary
Howells, the operations director, said that because disclosing the error to the market would be so damaging, it might
be best to keep it a secret and hope that new reserves can be found in the near future that will make up for the
shortfall. He said that it was unlikely that this concealment would be found out as shareholders trusted WM and they
had many years of good investor relations to draw on. Vanda Monroe, the finance director, reminded the board that
the company was bound to certain standards of truthfulness and transparency by its stock market listing. She pointed
out that they were constrained by codes of governance and ethics by the stock market and that colleagues should be
aware that WM would be in technical breach of these if the incorrect estimation was concealed from investors. Finally,
Martin Chan, the human resources director, said that the error should be disclosed to the investors because he would
not want to be deceived if he were an outside investor in the company. He argued that whatever the governance codes
said and whatever the cost in terms of reputation and market value, WM should admit its error and cope with
whatever consequences arose. The WM board contains three non-executive directors and their views were also
invited.
At the preliminary results presentation some time later, one analyst, Christina Gonzales, who had become aware of
the mallerite problem, asked about internal audit and control systems, and whether they were adequate in such a
reserve-sensitive industry. WM’s chairman, Tim Blake, said that he intended to write a letter to all investors and
analysts in the light of the mallerite problem which he hoped would address some of the issues that Miss Gonzales
had raised.
Required:
(a) Define ‘transparency’ and evaluate its importance as an underlying principle in corporate governance and in
relevant and reliable financial reporting. Your answer should refer to the case as appropriate. (10 marks)
Section B – TWO questions ONLY to be attempted
Forion Electronics (Forion) manufactures a range of electronic goods. Its business has grown rapidly over the last ten years and is now complex and international. Forion manufactures over 100 different products, selling into 25 different countries. There is a supplier base of over 200 companies from which Forion sources. As the business has become more complex, the board has found it difficult to pull together all the information that they require in order to make decisions.
The current information systems are developed in-house and are based in the functional departments (such as purchasing, manufacturing, warehousing and delivery, selling and marketing). The organisation uses the financial system as a means of bringing together information for an overview of corporate performance.
There have been a number of examples of problems encountered with information in Forion:
– there are inefficiencies arising from ordering the wrong amount of subcomponents;
– there are often stock-outs or obsolescence of unsold goods in the warehouses, although the marketing department prepares good sales forecasts; and
– sometimes, there are insufficient delivery vehicles available to meet customer deadlines.
The board of Forion believes the problems arise from poor information sharing within the company. They are considering the purchase of an enterprise resource planning system (ERPS) to be the single information system for the whole organisation.
Also, Forion is planning to launch a smartphone. However, in order to make it competitive they need to have high-visibility, durable screens. As the cost of screen development is considerable, it has been decided to form. a strategic alliance with a well-known screen manufacturer to provide this key component for the new smartphone. Bon Accord Screens (BAS) has been chosen as the strategic ally, as they have a strong reputation for their quality of manufacturing and new product development. BAS has been trying to break into the smartphone market for several years.
The alliance agreement has stipulated three critical areas of performance for BAS’ supply to Forion:
1. quality of manufacturing, measured by fault rates of screens supplied being within agreed tolerances (so that they fit Forion’s phone-bodies);
2. time of delivery, measured by the number of times a shipment is more than one day overdue; and
3. the ability to provide technical upgrades to the screens as the market demands.
The service level agreement (SLA) will be based on these three points and there will be financial penalties built into the agreement if BAS fails to meet these.
Required:
(a) Discuss the integration of information systems in an ERPS and how the ERPS may impact on performance management issues at Forion. (10 marks)
(b) Evaluate, from Forion’s viewpoint, the usefulness of the three critical areas in the alliance agreement for measuring the performance of BAS. (8 marks)
(c) Evaluate the relative reliability of financial and non-financial data from internal and external sources in the context of the alliance between Forion and BAS. (7 marks)
To remain fully compliant with the Effland corporate governance code, the board established audit, remuneration and nomination committees which were solely populated by independent non-executive directors. However, it did not consider it necessary to create a separate risk committee because the board believed that the remit of the audit committee included all aspects of risk management policy. This explanation was formally submitted to the shareholders at its first general meeting, who agreed with the board’s proposal.
As part of its expansion strategy, the board of Branscombe Co decided it needed to enter overseas markets, and in particular the developing country of Geeland. The reason that Geeland was selected as a suitable market was because it had experienced rapid economic growth and domestic prosperity following the discovery of rich, offshore mineral deposits. Unfortunately, this small island nation has never enjoyed stable democratic government and is notorious for corrupt business practices, with customs officials regularly demanding bribes from both importers and exporters. As a result, Geeland has a poor international credit rating. In order to attract both domestic and foreign inward investment, the government of Geeland operates with very low levels of indirect tax, which has stimulated the island’s tourist industry and led in turn to a significant increase in hotel building.
Following a successful tendering exercise, Branscombe Co was awarded the contract to supply all of the bathroom equipment for a 200-room hotel, currently under construction in a remote area of the island. The total value of the supply contract amounted to Geeland $1,800,000, and it was to be paid in three equal instalments as the bathrooms were delivered to the hotel. The contract assigns responsibility for shipping the goods the 3,000 km from Effland to the island solely with Branscombe Co, and no payment will be made until an agreed volume of goods clears Geeland customs. A further problem is that the Geeland dollar is quite volatile, but recently it has been strengthening against the Effland dollar. As all contract payments are to be made in Geeland currency, Branscombe Co is exposed to foreign exchange risks.
The many contract-related issues amount to significant risks to Branscombe Co requiring effective management if the supply contract is to be a success and contribute to the company’s ambitious growth targets.
Required:
(a) Explain the function and roles of a risk committee within an effective corporate governance framework, and discuss the advantages which a risk committee could add to the governance of Branscombe Co. (10 marks)
(b) Explain the term risk appetite, and assess how the risk appetite of Branscombe Co has influenced both its corporate strategy and the risks it has chosen to bear. (7 marks)
(c) Explain how Branscombe Co could effectively control the strategic and operational risks which arise from the Geeland supply contract. (8 marks)
？？？？？？B？？？？
？？For years,business people in Western Europe were worried.They knew they could not compete against business from the U.S.The United States is much larger and had many more resources than any Western European country.？？
？？Some European people realized that the European nations needed to join together to help each other.If they could forget their language differences and the differences in customs. they might ？？become strong competition against other countries.？？
？？In 1958,six of the European countries-Belgium,the Netherlands，Luxembourg,France,Germany and Italy got together and decided to cooperate.They called their group the European Economic Community,or the Common Market.These countries agreed to join their resources together.？？？？
？？Within a few years,the European Economic Community had worked SO well that its members were more prosperous than many other European nations.Soon,other nations began to realize the advantage of the Common Market.Today the Common Market includes most of the important countries in Western Europe.It is helping Western Europe to again take its place as a leader among the industrial nations of the world.？？
？？From the passage we know the U.S.is much richer than_______ in resources.？？
A.any other Western European country
B.any other country in Western Europe
C.any country in Western Europe
D.every country in Europe
The members of the European Economic Community have developed fast because they _______.A.share their resources and produce more goods
B.can again take the place as a leader in the world
C.forget the differences in their languages and customs
D.have become strong competition against the U.S.
Which statement is true？A.The Common Market is only a political association(协会).
B.The Common Market is an economic and political association.
C.The Common Market is surely not an economic association.
D.The Common Market is neither an economic association nor a political on
In order to ________ the Western European countries decided to cooperate.
A.join together to found a united community
B.help each other to smooth away the differences in customs
C.work and act together for each country own purpose
D.work together and fight against each other
请帮忙给出每个问题的正确答案和分析，谢谢！
