A. to set stage forB. set the stage forC. set stage toD. set stage on
A. to set stage for
B. set the stage for
C. set stage to
D. set stage on
A. to set stage for
B. set the stage for
C. set stage to
D. set stage on
When you tell him something he always does the opposite () purpose
A、for
B、on
C、to
D、from
1.Small talk is a kind of formal dialog.()
2.The term “small talk” means there are only two persons in the dialog.()
3.Small talk is a useful ice-breaker and can build stronger relationships.()
4.Small talk is not at all important. ()
5.Making small talk will allow you to be a member of a group.()
Large quantities of water ____________cooling purposes.
A、are needed for
B、is needed to
C、are need to
D、is need for
Mike is better than Peter ________ swimming.
A: for
B; on
C; at
“Rip Van Winkle” reveals the theme of _______ the past.
A、nostalgia for
B、rejection to
C、detachment from
D、nothing related to
Animal farming about half of all human-caused greenhouse gases.
A、count for
B、accounts for
C、count on
A.(of people or animals) reach the stage of full development
B.breed (farm animals) ; grow or produce (crops)
C.(of plants, animals, etc. ) gradually develop from a simple form. to a more complex one
D.(cause somebody /something) to grow gradually
Hummingbird Scents Co (Hummingbird) manufactures and sells luxury toiletries; they have been trading for over 20 years and the company’s year end is 30 September 2014. Hummingbird sells products to trade customers via its own website; this represents 60% of revenue. Remaining revenue is generated by contracts to supply toiletries to hotels. Below is a description of the sales system.
Hotel revenue
The hotel revenue is made up of four key customers. Hummingbird has one sales clerk, Brenda, who maintains all aspects of this revenue stream; Brenda receives customer orders, raises sales invoices and processes payments. In raising invoices, the sales system automatically inserts the online trade customer prices for products. However, each hotel customer has contracted prices which are lower than the online prices and hence Brenda manually edits the invoices prior to despatch.
Online revenue
New trade customers are set up in the sales ledger master file upon passing suitable credit checks, and a credit limit is set at this stage by the finance director. Customers place online orders up to their pre-set credit limit; they receive an email confirmation and the sales order interfaces into the despatch system. The order number is linked to the customer account number. Goods are despatched daily with a goods despatched note which is referenced to the sales order number but are not sequentially numbered. Hummingbird used to despatch goods via a reliable national courier company. However, to reduce costs they have changed to a cheaper local courier and some orders have been delivered to customers late.
Trade customers’ sales invoices are automatically generated by the system on the day the online order is placed. The prices are inserted in accordance with the website rates. Occasionally Hummingbird makes special offers or discounts sales; when this occurs the master file data has to be amended to ensure that the correct prices are used on invoices. This task is usually performed by a senior sales ledger clerk.
Revenue and receivables records
On a monthly basis statements are sent to the hotel customers; a number of trade customers have been requesting monthly statements and Hummingbird is considering this request. The company only reconciles the sales ledger control account at the end of September in order to verify the year-end balance.
Required:
(a) As the external auditor of Hummingbird Co, write a report to management in respect of the sales system described above which:
(i) Identifies and explains SEVEN deficiencies in the sales system; and
(ii) Provides a recommendation to address each of these deficiencies.
A covering letter IS required.
Note: Up to two marks will be awarded within this requirement for presentation and the remaining marks will be split equally between each part. (16 marks)
(b) Describe substantive procedures the auditor should perform. to confirm Hummingbird Co’s revenue. (4 marks)
Franklin ______ learning astronomy at an early age.
A. set about
B. set out
C. set off
D. set up