A.The default valuation class from the user parameters
B.All valuation classes of the valuation grouping code of the used valuation area
C.All valuation classes from the account category reference assigned to the material type
D.Any valuation class
A.You may not exceed the winter load line mark when you finish loading except for the burnout to sea
B.You may calculate the burnout necessary to reach the tropical zone and load extra cargo to compensate
C.The freshwater allowance and burnout to sea may be subtracted from the required freeboard in Albany
D.You may load to the winter mark less the fresh water allowance if you will be at the tropical mark upon arrival in the tropical zone
The importance of environment in determining an individual's intelligence can be demonstrated by the case history of the identical twins, Peter and Mark. Being identical, the twins had identical brains at birth, and their growth processes were the same. When the twins were three months old, their parents died, and they were placed in separate foster (收养) homes. Peter was reared by parents of low intelligence in an isolated community with poor educational opportunities. Mark was reared in the home of well-to-do parents who had been to college. He was read to as a child, sent to good schools, and given every opportunity to be stimulated intellectually. This environmental difference continued until the twins were in their late teens, when they were given tests to measure their intelligence. Mark's IQ was 125, twenty-five points higher than the average and fully forty points higher than his identical brother. Given equal opportunities, the twins, having identical brains, would have tested at roughly the same level.
This selection can be titled ______.
A.Measuring Your Intelligence
B.Intelligence and Environment
C.The Case of Peter and Mark
D.how the Brain Influences Intelligence
When creating a spare parts outbound through the icenter system, it involves external customers. If the selected customer is a restricted party, which one of the following is correct?
A.继续提交申请
Continue to submit the application
B.直接联系IT人员处理
Directly contact IT personnel for processing
C.暂停申请,上报到ECC,得到ECC的审批同意之后再联系备件科合规接口人处理
Suspend the application report it to ECC and contact the compliance contact person of spare parts section for handling after getting the approval from ECC
D.升级至部门领导处理
Escalate to department leaders for handling
(c) Pinzon, a limited liability company and audit client, is threatening to sue your firm in respect of audit fees charged
for the year ended 31 December 2004. Pinzon is alleging that Bartolome billed the full rate on air fares for audit
staff when substantial discounts had been obtained by Bartolome. (4 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
If you are in a very large class, it may not be necessary to greet the teacher on【22】. In a small class the teacher will probably notice each person as he arrives, and you【23】smile and say, "Good morning, Dr fen." Western manners do not require you to stand up when your teacher comes in or when you answer a question【24】do you need to stand still at the door for a moment when you come in. One never addresses one's teacher as "Teacher". It is quite【25】to say "sir" to a man, but if your teacher is a woman, you must use her surname.
It is bad manners to come late to class. If you are late,【26】should be made to the teacher either at the time or after class.
It is bad manners in the classroom, as elsewhere, to talk while anyone else is【27】. If you have something to say which is on the subject, wait till you have【28】. If it is not on the subject, save it till class is over.
It is also bad manners in the classroom, as elsewhere to look at anything【29】has written or to try to see what mark he has【30】. without asking his permission
(46)
A.students
B.teachers
C.habits
D.manners
(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that has
been separately disclosed on the face of the income statement. The equipment cost $1·2 million when it was
purchased in April 1996 and was being depreciated on a straight-line basis over 20 years. (6 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended
31 March 2006.
NOTE: The mark allocation is shown against each of the three issues.
statements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:
(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If the
customer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled by
Tyre, the company repays the full amount of the deposit to the customer. The balance of the purchase price
becomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognise
the revenue from the deposits immediately and the balance of the purchase price when the goods are delivered
to the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.
Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on the
transaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option which
entitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normal
economic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses
for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill
arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial
statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the
financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to
retire in 2006 when his share options mature. (6 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.