题目内容
（请给出正确答案）
[单选题]
设 s= ‘Happy New Year’,则s[3:8]的值为 （）
A.‘ppy Ne’
B.‘py Ne’
C.‘ppy N’
D.‘py New’
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题目内容
（请给出正确答案）
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A.‘ppy Ne’
B.‘py Ne’
C.‘ppy N’
D.‘py New’
如果结果不匹配，请 联系老师 获取答案
更多“设 s= ‘Happy New Year’,则s[3:8]的…”相关的问题
In the compressed history of Earth the Declaration of Independence is signed______.
A．a long time before the New Year
B．immediately after the New Year's Day
C．just one second before the New Year
D．right on the New Year's Day
In all these cultures, there is a practice of making noise. People made noise in ancient times to drive away the evil spirits (妖精) from their homes. Today making noise is more of a custom than a religious rim
In the United States, many people stay up until midnight on New Year's Eve to watch the clock pass from one year to the next. Friends often gather together at a party on New Year's Eve, and when the new year comes, all ring bells, blow' whistles, sing songs, and kiss each other. A favorite Scottish song which everyone sings together is Auld Lang Sync. The words tell of old friends and good times.
In all cultures, New Year's Day is a time when people think of new beginnings. They want to make the coming year better than the last one. Many people in the United States make New Year resolutions. These are specific promises that they make to improve their behavior, change their habits, and become better people. There are many jokes about how a person keeps his or her New Year resolutions.
In ancient times, the practice of making noise was meant ______.
A．to keep the evil spirits away
B．to have fun
C．to celebrate the coming of the new year
D．to keep to a custom
A New Year resolution is ______.
A. made to begin a new year
B. a promise to make a joke
C. a decision to improve oneself and make one a better person
D. to be kept for the New Year's Day only
(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level of
management charge that should be made by Bold plc to Linden Limited for the year ended 31 July
2007, so as to minimise the group’s overall corporation tax (CT) liability for that year. (2 marks)
The company’s main contract was with Dank plc a large industrial conglomerate.
In the course of its research activity, Clean Ltd’s scientists developed a new super glue. Des was very keen to pursue the manufacture of the glue but the board of directors overruled him and decided that the company should stick to its core business.
The managing director of Dank plc is a friend of Des’s and has told him that Dank plc will not be renewing its contract with Clean Ltd as he is not happy with its performance. He also told Des that he would be happy to continue to deal with him, if only he was not linked to Clean Ltd.
Following that discussion Des resigned from his position as managing director of Clean Ltd and set up his own company, Flush Ltd which later entered into a contract with Dank plc to replace Clean Ltd. Flush Ltd also manufactures the new glue discovered by Clean Ltd’s scientists, which has proved to be very profitable.
Required:
In the context of company law, advise the board of Clean Ltd as to whether they can take any action against Des or Flush Ltd.(10 marks)
Books are steadily increasing in size: the average number of pages has grown by 25% over the last 15 years. A study of more than 2500 books appearing on New York Times bestseller reveals that the average length has increased from 320 pages in 1999 to 400 pages in 2014. According to James Finlayson, who carried out the survey, there ’s a “relatively consistent pattern of grow th year on year ”. For Finlayson, much of this shift can be explained by the industry ’s shift towards digital. He says “When you pick up a large book in a shop, you can sometimes be intimidated, but if you have a big book on a Kindle （eBook ）, that’s not a consideration. ”
(a) Apex is a publicly listed supermarket chain. During the current year it started the building of a new store. The directors are aware that in accordance with IAS 23 Borrowing costs certain borrowing costs have to be capitalised.
Required:
Explain the circumstances when, and the amount at which, borrowing costs should be capitalised in accordance with IAS 23. (5 marks)
(b) Details relating to construction of Apex’s new store:
Apex issued a $10 million unsecured loan with a coupon (nominal) interest rate of 6% on 1 April 2009. The loan is redeemable at a premium which means the loan has an effective fi nance cost of 7？5% per annum. The loan was specifi cally issued to fi nance the building of the new store which meets the defi nition of a qualifying asset in IAS 23. Construction of the store commenced on 1 May 2009 and it was completed and ready for use on 28 February 2010, but did not open for trading until 1 April 2010. During the year trading at Apex’s other stores was below expectations so Apex suspended the construction of the new store for a two-month period during July and August 2009. The proceeds of the loan were temporarily invested for the month of April 2009 and earned interest of $40,000.
Required:
Calculate the net borrowing cost that should be capitalised as part of the cost of the new store and the fi nance cost that should be reported in the income statement for the year ended 31 March 2010. (5 marks)
Section B – TWO questions ONLY to be attempted
(a) You are a manager in Lark & Co, responsible for the audit of Heron Co, an owner-managed business which operates a chain of bars and restaurants. This is your firm’s first year auditing the client and the audit for the year ended 31 March 2012 is underway. The audit senior sends a note for your attention:
‘When I was auditing revenue I noticed something strange. Heron Co’s revenue, which is almost entirely cash-based, is recognised at $5·5 million in the draft financial statements. However, the accounting system shows that till receipts for cash paid by customers amount to only $3·5 million. This seemed odd, so I questioned Ava Gull, the financial controller about this. She said that Jack Heron, the company’s owner, deals with cash receipts and posts through journals dealing with cash and revenue. Ava asked Jack the reason for these journals but he refused to give an explanation.
‘While auditing cash, I noticed a payment of $2 million made by electronic transfer from the company’s bank account to an overseas financial institution. The bank statement showed that the transfer was authorised by Jack Heron, but no other documentation regarding the transfer was available.
‘Alarmed by the size of this transaction, and the lack of evidence to support it, I questioned Jack Heron, asking him about the source of cash receipts and the reason for electronic transfer. He would not give any answers and became quite aggressive.’
Required:
(i) Discuss the implications of the circumstances described in the audit senior’s note; and (6 marks)
(ii) Explain the nature of any reporting that should take place by the audit senior. (3 marks)
(b) You are also responsible for the audit of Coot Co, and you are currently reviewing the working papers of the audit for the year ended 28 February 2012. In the working papers dealing with payroll, the audit junior has commented as follows:
‘Several new employees have been added to the company’s payroll during the year, with combined payments of $125,000 being made to them. There does not appear to be any authorisation for these additions. When I questioned the payroll supervisor who made the amendments, she said that no authorisation was needed because the new employees are only working for the company on a temporary basis. However, when discussing staffing levels with management, it was stated that no new employees have been taken on this year. Other than the tests of controls planned, no other audit work has been performed.’
Required:
In relation to the audit of Coot Co’s payroll:
Explain the meaning of the term ‘professional skepticism’, and recommend any further actions that should be taken by the auditor. (6 marks)
These two academics use an array of behavioral research to show that the most rewarding ways to spend money can be counterintuitive. Fantasies of great wealth often involve visions of fancy cars and extravagant homes. Yet satisfaction with these material purchases wears off fairly quickly what was once exciting and new becomes old-hat; regret creeps in. It is far better to spend money on experiences, say Ms Dumn and Mr Norton, like interesting trips, unique meals or even going to the cinema. These purchases often become more valuable with time-as stories or memories-particularly if they involve feeling more connected to others.
This slim volume is packed with tips to help wage slaves as well as lottery winners get the most "happiness bang for your buck." It seems most people would be better off if they could shorten their commutes to work, spend more time with friends and family and less of it watching television (something the average American spends a whopping two months a year doing, and is hardly jollier for it).Buying gifts or giving to charity is often more pleasurable than purchasing things for oneself, and luxuries are most enjoyable when they are consumed sparingly. This is apparently the reason MacDonald&39;s restricts the availability of its popular McRib - a marketing trick that has turned the pork sandwich into an object of obsession.
Readers of “Happy Money” are clearly a privileged lot, anxious about fulfillment, not hunger.Money may not quite buy happiness, but people in wealthier countries are generally happier than those in poor ones. Yet the link between feeling good and spending money on others can be seen among rich and poor people around the world, and scarcity enhances the pleasure of most things for most people. Not everyone will agree with the authors’ policy ideas, which range from mandating more holiday time to reducing tax incentives for American homebuyers. But most people will come away from this book believing it was money well spent.
According to Dumn and Norton,which of the following is the most rewarding purchase？
A.A big house
B.A special tour
C.A stylish car
D.A rich meal
Macrib is mentioned in paragraph 3 to show that______ .A.consumers are sometimes irrational
B.popularity usually comes after quality
C.marketing tricks are after effective
D.rarity generally increases pleasure
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B.may prove to be a worthwhile purchase
C.has predicted a wider income gap in the us
D.may give its readers a sense of achievement
This text mainly discusses how to______ .A.balance feeling good and spending money
B.spend large sums of money won in lotteries
C.obtain lasting satisfaction from money spent
D.become more reasonable in spending on luxuries
The author’s attitude toward Americans’ watching TV is______ .A.critical
B.supportive
C.sympathetic
D.ambiguous
请帮忙给出每个问题的正确答案和分析，谢谢！
(b) You are the audit manager of Johnston Co, a private company. The draft consolidated financial statements for
the year ended 31 March 2006 show profit before taxation of $10·5 million (2005 – $9·4 million) and total
assets of $55·2 million (2005 – $50·7 million).
Your firm was appointed auditor of Tiltman Co when Johnston Co acquired all the shares of Tiltman Co in March
2006. Tiltman’s draft financial statements for the year ended 31 March 2006 show profit before taxation of
$0·7 million (2005 – $1·7 million) and total assets of $16·1 million (2005 – $16·6 million). The auditor’s
report on the financial statements for the year ended 31 March 2005 was unmodified.
You are currently reviewing two matters that have been left for your attention on the audit working paper files for
the year ended 31 March 2006:
(i) In December 2004 Tiltman installed a new computer system that properly quantified an overvaluation of
inventory amounting to $2·7 million. This is being written off over three years.
(ii) In May 2006, Tiltman’s head office was relocated to Johnston’s premises as part of a restructuring.
Provisions for the resulting redundancies and non-cancellable lease payments amounting to $2·3 million
have been made in the financial statements of Tiltman for the year ended 31 March 2006.
Required:
Identify and comment on the implications of these two matters for your auditor’s reports on the financial
statements of Johnston Co and Tiltman Co for the year ended 31 March 2006. (10 marks)
