题目内容
（请给出正确答案）
A.efficient
B.favorite
C.primary
D.current
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更多“Iron has an important role to …”相关的问题
A．its place
B．place
C．the place
D．a place
A.How should this $2 million future cost be recognised in the financial statements().
B.Provision $2 million and $2 million capitalised as part of cost of mine
C.Provision $2 million and $2 million charged to operating costs
D.Accrual $200,000 per annum for next ten years
E.Should not be recognised as no cost has yet arisen
B.F. Skinner______.
A．supports the nature theory.
B．thinks the environment plays an important role in determining character
C．believes instincts govern behavior
D．believes in the importance of genes in determining personality
The author thinks that the credit cards are ______.
A．toys
B．instruments
C．tools
D．an important part of American life
manager in charge of the audit of the financial statements of Indigo, for the year ending 31 December 2005.
Indigo owns office buildings, a workshop and a substantial stockyard on land that was leased in 1995 for 25 years.
Day-to-day operations are managed by the chief accountant, purchasing manager and workshop supervisor who
report to the managing director.
All iron, steel and other metals are purchased for cash at ‘scrap’ prices determined by the purchasing manager. Scrap
metal is mostly high volume. A weighbridge at the entrance to the stockyard weighs trucks and vans before and after
the scrap metals that they carry are unloaded into the stockyard.
Two furnaces in the workshop melt down the salvageable scrap metal into blocks the size of small bricks that are then
stored in the workshop. These are sold on both credit and cash terms. The furnaces are now 10 years old and have
an estimated useful life of a further 15 years. However, the furnace linings are replaced every four years. An annual
provision is made for 25% of the estimated cost of the next relining. A by-product of the operation of the furnaces is
the production of ‘clinker’. Most of this is sold, for cash, for road surfacing but some is illegally dumped.
Indigo’s operations are subsidised by the local authority as their existence encourages recycling and means that there
is less dumping of metal items. Indigo receives a subsidy calculated at 15% of the market value of metals purchased,
as declared in a quarterly return. The return for the quarter to 31 December 2005 is due to be submitted on
21 January 2006.
Indigo maintains manual inventory records by metal and estimated quality. Indigo counted inventory at 30 November
2005 with the intention of ‘rolling-forward’ the purchasing manager’s valuation as at that date to the year-end
quantities per the manual records. However, you were not aware of this until you visited Indigo yesterday to plan
your year-end procedures.
During yesterday’s tour of Indigo’s premises you saw that:
(i) sheets of aluminium were strewn across fields adjacent to the stockyard after a storm blew them away;
(ii) much of the vast quantity of iron piled up in the stockyard is rusty;
(iii) piles of copper and brass, that can be distinguished with a simple acid test, have been mixed up.
The count sheets show that metal quantities have increased, on average, by a third since last year; the quantity of
aluminium, however, is shown to be three times more. There is no suitably qualified metallurgical expert to value
inventory in the region in which Indigo operates.
The chief accountant disappeared on 1 December, taking the cash book and cash from three days’ sales with him.
The cash book was last posted to the general ledger as at 31 October 2005. The managing director has made an
allegation of fraud against the chief accountant to the police.
The auditor’s report on the financial statements for the year ended 31 December 2004 was unmodified.
Required:
(a) Describe the principal audit procedures to be carried out on the opening balances of the financial statements
of Indigo Co for the year ending 31 December 2005. (6 marks)
Strike ______ the iron is hot.
A．if
B．when
C．as
D．while
I began to iron the white dress that my daughter had ______ from the wardrobe.
A．Obtained
B．taken
C．brought
D．Collected
Melted iron is poured into the mixer much ______ tea is poured into a cup from a teapot.
A．in the same way as
B．in the same way
C．in the same way which
D．in the same like
As long as the resources we consumed each year came primarily from within our own boundaries, this was largely an internal matter. But as our resources come more and more from the outside world, "outsiders" are going to have some stay over the rate at which and terms under which we consume. We will no longer be able to think in terms of "our" resources and "their" resources, but only of common resources.
As Americans consuming such a disproportionate share of the world's resources, we have to question whether or not we can continue our pursuit of super affluence in a world of scarcity. We are now reaching the point where we must carefully examine the presumed link between our level of well-being and the level of material goods consumed. If you have only one crust of bread, then an additional crust of bread doesn't make that much different. In the eyes of most of the world today, Americans have their loaf of bread and are asking for still more. People elsewhere are beginning to ask why. This is the question we're going to have to answer, whether we're trying to persuade countries to step up their exports of oil to us or trying to convince them that we ought to be permitted to maintain our share of the world fish catch.
The prospect of a scarcity of, and competition for, the world's resources require that we reexamine the way in which we relate to the rest of the world. It means we find ways of cutting back on resource consumption that is dependent on the resources and cooperation of other countries. We cannot expect people in these countries to concern themselves with our worsening energy and food shortages unless we demonstrate some concern for the hunger, illiteracy and disease that are diminishing life for them.
The writer warns Americans that ______.
A．their excessive consumption has caused world resource exhaustion
B．they are confronted with the problem of how to obtain more material goods
C．their unfair share of the world's resources should give way to proper division among countries
D．they have to discard their cars for lack of fossil fuel in the world
A、are available to
B、are comfortable to
C、are liable to
D、are probable to
A.它是有史以来最高大的建筑物之一-,因此，人们从各个国家纷纷前来参观
B.尽管在当时旅行不像现在这么容易,但汽船还是把成千上万的参观者从欧洲大陆送过了英吉利海峡
C.这座水晶宫不同于世界上所有的其他建筑，因为它是用钢和玻璃建成的
D.19世纪最不寻常的建筑也许要数水晶宫了,它是为1851年的“世界博览会”而建在海德公园的
