I was informed that the school would be closed for one day nextweek.
A.我知道学校下周一关闭。
B.我获悉学校下周将关闭一天。
C.我被通知说学校下周关闭一天。
A.我知道学校下周一关闭。
B.我获悉学校下周将关闭一天。
C.我被通知说学校下周关闭一天。
A.informing
B.having informed
C.to inform
D.to have informed
W: Oh, really. I just badly want some Chinese money. It comes quite in time. Thank you very much indeed.
Q: What is informed to Ms. Smith?
(17)
A.The payments of her draft.
B.The collection of her draft.
C.The exchange of some dollars.
D.The opening of her account.
Section B – TWO questions ONLY to be attempted
A local government housing department (LGHD) has funds which it is proposing to spend on the upgrading of air conditioning systems in its housing inventory.
It is intended that the upgrading should enhance the quality of living for the occupants of the houses.
Preferred contractors will be identifi ed to carry out the work involved in the upgrading of the air conditioning systems, with each contractor being responsible for upgrading of the systems in a proportion of the houses. Contractors will also be required to provide a maintenance and operational advice service during the fi rst two years of operation of the upgraded systems.
Prior to a decision to implement the proposal, LGHD has decided that it should carry out a value for money (VFM) audit.
You have been given the task of preparing a report for LGHD, to help ensure that it can make an informed decision concerning the proposal.
Required:
Prepare a detailed analysis which will form. the basis for the preparation of the fi nal report. The analysis should include a clear explanation of the meaning and relevance of each of (i) to (iii) below:
(i) Value for Money (VFM) audit (including references to the roles of principal and agent). (6 marks)
(ii) Economy, effi ciency and effectiveness as part of the VFM audit. (6 marks)
(iii) The extent (if any) to which each of intangibility, heterogeneity, simultaneity and perishability may be seen to relate to the decision concerning the proposal, and any problems that may occur. (8 marks)
Note: Your analysis should incorporate specifi c references to examples relating to the upgrading proposal.
(i) On 1 July 2010, the factory had a carrying amount of $3·6 million and is expected to be sold for net proceeds of $5 million. On the same date the plant had a carrying amount of $2·8 million, but it is anticipated that it will only realise net proceeds of $500,000.
(ii) Of the employees affected by the closure, the majority will be made redundant at cost of $750,000, the remainder will be retrained at a cost of $200,000 and given work in one of the company’s other operations.
(iii) Trading losses from 1 July to 30 September 2010 are expected to be $600,000 and from this date to the closure on 31 January 2011 a further $1 million of trading losses are expected.
Required:
Explain how the decision to close the furniture making operation should be treated in Manco’s fi nancial statements for the years ending 30 September 2010 and 2011. Your answer should quantify the amounts involved.
We desire that the tour leader ______ us immediately of any change in plans.
A.inform
B.informs
C.informed
D.has informed
A.informed
B.inform
C.be informed
D.informing
In this passage, "learned" is used ______.
A. as a word equal to "educated"
B. as a word similar to "informed"
C. as a word close to "acquired"
D. as a word opposite to "popular"
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.
This article mainly refers to ______.
A.making furs and clothes
B.protecting buyers with law
C.keeping the buyer informed
D.businessmen and sellers
We can learn form. the last paragraph that Oneworld______.
A.offers the lowest prices to its passengers
B.keeps passengers better informed of its operations
C.offers better services than any of its member airlines alone
D.is intended to make round-the-world trips more challenging
A.Give each crewmember a copy of ANNEX V of MARPOL
B.Call an all hands meeting before sailing
C.Keep placards prominently posted
D.Have each person read and sign a copy of the regulations