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[主观题]
Which day of a year has the least daylight and the longest night？ （)
A、Summer Solstice
B、Winter Solstice
C、Minor Cold
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题目内容
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A、Summer Solstice
B、Winter Solstice
C、Minor Cold
如果结果不匹配，请 联系老师 获取答案
更多“Which day of a year has the le…”相关的问题
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
national holiday that has been arranged to be celebrated on a Monday. The holidays have all been decided to be celebrated on a Monday so that the workers may have 3-day weekends—that is？ Saturday？ Sunday and Monday in order to rest or travel or do things with their families. Major holidays in the United States such as New Year’s Day or Christmas Day or the day？ when we remember the first settlers of the United States？ called Thanksgiving Day are celebrated all over the country. During these holidays most businesses close and the workers stay home and celebrate with their families.
Vacation can be from 2 weeks a year to 4 weeks a year. This usually depends on how long you’ve been working for a company？ what type of position you have？ whether you have a very high position or a very important position and it’s difficult to find someone to replace you. In this case？ you might take a few days at a time rather than taking one month all at once. Usually the more time you spend working for a company？ the more time you may get for a vacation.
1.The government of the United States makes it a rule for workers to have a ____weekend almost once a month.
A.5-day
B.2-day
C.3-day
D.4-day
2.Workers in the United States sometimes work from.（）
A.Monday to Saturday
B.Tuesday to Sunday
C.Thursday to Friday
D.Tuesday to Friday
3.Which statement is NOT true according to this passage？（）
A.Only a few shops remain open on New Year’s Day
B.Most of the workers needn’t work on Christmas Day
C.Days on vacation must be more than all the holidays in a year
D.All the workers have a half-month vacation
4.The reason why someone has to divide his vacation into several parts is that ().
A.no one can be found to take his place
B.he hasn’t a most high position
C.he plays an important role in his work
D.he hasn’t been working for his company for a long time
5. Which of the following is the best title for this passage？（）
A.Holidays in the United States
B.Vacation in the United States
C.How Do the Workers Spend Their Holidays
D.Something About the Holidays and Vacation in the U.S
Christmas music is loved by all who hear and sing it every year. Carols, bells, and merry music have been a part of Christmas for centuries. Every Christmas Eve the bells ring to call people to church services. The most famous sleigh bells in the world belong to Santa Claus.
Christmas is a family festival. In the United States, no distance seems too great if it enables one to join the family circle for the holiday. All schools close for two weeks, parents welcome home their children and grandchildren and often open their doors to friends and strangers.
The calendar began ______.
A．in the exact year of Christ' birth
B．on the exact date which divides time into B.C.and A.D.
C．on December 25th
D．on the chosen date
Generations of Americans have been brought up to believe that a good breakfast is one life’s essentials. Eating
breakfast at the start of the day, we have all been told, and told again, is as necessary as putting gasoline in the
family car before starting a trip.
But for many people the thought of food first thing in the morning is by no means a pleasure. So despite all the
efforts, they still take no breakfast. Between 1977 and 1983, the latest year for which figures are available, the
number of people who didn’t have breakfast, increased by 33 percent.
For those who feel pain of guilt about not eating breakfast, however, there is some good news. Several studies
in the last few years indicate that, for adults especially, there may be nothing wrong with omitting breakfast.
“Going without breakfast does not affect performance,” said Arrold E. Bender, former professor of the nutrition
at Queen Elizabeth College in London, “nor does giving people breakfast improve performance.”
Scientific evidence linking breakfast to better health or better performance is surprisingly inadequate, and most
of the recent work involves children, not adults, “The literature”, says one researcher, Dr. Erresto at the University
of Texas, “is poor”.
The latest year for which figures could be obtained is _______.
A. the year the author wrote the article
B. 1977
C. any year between 1997 and 1983
D. 1983
A.It is lower than the Noah Rim．
B.It is hard to get，to even in good weather．
C.It is not open in winter months．
D.It attracts over。five million visitors each year．
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
Mighty IT Co provides hardware, software and IT services to small business customers.
Mighty IT Co has developed an accounting software package. The company offers a supply and installation service for $1,000 and a separate two-year technical support service for $500. Alternatively, it also offers a combined goods and services contract which includes both of these elements for $1,200. Payment for the combined contract is due one month after the date of installation.
In December 20X5, Mighty IT Co revalued its corporate headquarters. Prior to the revaluation, the carrying amount of the building was $2m and it was revalued to $2·5m.
Mighty IT Co also revalued a sales office on the same date. The office had been purchased for $500,000 earlier in the year, but subsequent discovery of defects reduced its value to $400,000. No depreciation had been charged on the sales office and any impairment loss is allowable for tax purposes.
Mighty It Co’s income tax rate is 30%.
In accordance with IFRS 15 Revenue from Contracts with Customers, when should Mighty IT Co recognise revenue from the combined goods and services contract？
A.Supply and install: on installation Technical support: over two years
B.Supply and install: when payment is made Technical support: over two years
C.Supply and install: on installation Technical support: on installation
D.Supply and install: when payment is made Technical support: when payment is made
In January 20X6, the accountant at Mighty IT Co produced the company’s draft financial statements for the year ended 31 December 20X5. He then realised that he had omitted to consider deferred tax on development costs. In 20X5, development costs of $200,000 had been incurred and capitalised. Development costs are deductible in full for tax purposes in the year they are incurred. The development is still in process at 31 December 20X5.
What adjustment is required to the income tax expense in Mighty IT Co’s statement of profit or loss for the year ended 31 December 20X5 to account for deferred tax on the development costs？
A.Increase of $200,000
B.Increase of $60,000
C.Decrease of $60,000
D.Decrease of $200,000
For each combined contract sold, what is the amount of revenue which Mighty IT Co should recognise in respect of the supply and installation service in accordance with IFRS 15？A.$700
B.$800
C.$1,000
D.$1,200
In accordance with IAS 12 Income Taxes, what is the impact of the property revaluations on the income tax expense of Mighty IT Co for the year ended 31 December 20X5？
A.Income tax expense increases by $180,000
B.Income tax expense increases by $120,000
C.Income tax expense decreases by $30,000
D.No impact on income tax expense
Mighty IT Co sells a combined contract on 1 January 20X6, the first day of its financial year.
In accordance with IFRS 15, what is the total amount for deferred income which will be reported in Mighty IT Co’s statement of financial position as at 31 December 20X6？
A.$400
B.$250
C.$313
D.$200
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.
In conjunction with one of the three largest construction companies within their country they constructed the ‘365
Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces
within the complex. The complex facilities, which are available for use on each day of the year, include two tennis
courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable
for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and
is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in
popularity as a consequence of regular television coverage of equestrian and bowling events.
In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced
profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports
Complex’ is located has high unemployment but is served by all public transport services.
The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide
a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her
individual perception as to the interpretation of the information contained in the performance measurement system of
the complex. These are as follows:
Director
(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a
‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that
is the distinguishing feature of our business.’
(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios
which will lead to increased profits.’
(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care
of itself.’
(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.
In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for
matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local
bowling team.’
(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of
our facilities which will surely attract more customers.’
(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are
that the National Bowling Association is likely to offer large financial grants next year to sports complexes who
can show they have a demand for the sport but have deficiencies in availability of equipment.’
(g) ‘Why change our performance management system？ Our current areas of focus provide us with all the
information we need to ensure that we remain a profitable and effective business.’
As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following
performance measurement problems:
(i) Tunnel vision
(ii) Sub-optimisation
(iii) Misinterpretation
(iv) Myopia
(v) Measure fixation
(vi) Misrepresentation
(vii) Gaming
(viii) Ossification.
Required:
(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the
views of the directors (a-g) illustrate its application in each case. (12 marks)
A.MONTH('2018-12-28')返回值为：12
B.DAY(CURDATE())书写错误，不能正确返回值
C.CURDATE()函数可以返回当前系统的日期
D.YEAR('2018-12-28')返回值为：2018
