题目内容
（请给出正确答案）
It is over two years since my brother ______the army.
A. joins
B. joined
C. has joined
D. had joined
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更多“It is over two years since my …”相关的问题
A. the star moved away from the sun
B. another star happened to come near the sun
C. fhe sun and the moon raised the tides on the earth
D. a large tidal wave of a star travelled over the surface of the sun
You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.
Receivable balance owing from Yellowmix Co
Greenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.
Warranty provision
The warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.
Required:
(a) Describe the audit procedures required in respect of accounting estimates. (5 marks)
(b) For each of the two issues above:
(i) Discuss the appropriateness of written representations as a form. of audit evidence; and (4 marks)
(ii) Describe additional procedures the auditor should now perform. in order to reach a conclusion on the balance to be included in the financial statements. (6 marks)
Note: The total marks will be split equally between each issue.
(c) The directors of Greenfields have decided not to provide the audit firm with the written representation for the warranty provision as they feel that it is unnecessary.
Required:
Explain the steps the auditor of Greenfields Co should now take and the impact on the audit report in relation to the refusal to provide the written representation. (5 marks)
experimenting on mice. They are studying the relationship between diet and health. At this time, over one hundred experiments are being done in this laboratory.
In one of these experiments, the scientists are studying the relationship between the amount of food the mice eat and their health. The mice are in three groups. All three groups are receiving the same healthy diet. But the amount of food that each group is receiving is different. The first group is eating one cup of food each day, the second group is eating two cups, and the third group of mice is eating three cups.
After three years, the healthiest group is the one that is only eating one cup of food each day. The mice in this group are thinner than normal mice. But they are more active. Most of the day, they are running, playing with one another, and using the equipment in their cages. Also, they are living longer. Mice usually live for two years. Most of the mice in this group are still alive after three years.
The second group of mice is normal weight. They are healthy, too. They are active, but not as active as the thinner mice. But they are only living about two years, not the three years or more of the thinner mice.
The last group of mice is receiving more food than the other two groups. Most of the day, these mice are eating or sleeping. They are not very active. These mice are living longer than the scientists thought - about a year and a half. But they aren't as healthy. They're sick more often than the other two groups.
(1)、The scientists in the laboratory are studying the relationship between the amount of food and diet.
A：T
B：F
(2)、The first two groups are receiving the most food.
A：T
B：F
(3)、The first group is the thinnest because they do not have a healthy diet.
A：T
B：F
(4)、Normal mice usually live for two years.
A：T
B：F
(5)、The text tells us that people who eat less and exercise more will live longer.
A：T
B：F
A.Fond of beer and wine．
B.Punished and fined because of speeding and wrong parking.
C.Unable to speak a foreign language．
D.Not having college education．
About 2000 years ago, the world 24 was probably about 250 million.It reached a billion in 1850.By 1930 the population was two billion.It is 25 three and a half billion.It is expected to double by the year 2000.If the population continues to grow at the same 26 , there would be 25 billion people in the world a hundred years from now.
Man has been using the earth’s 27 more and more rapidly over the years.Some of them are almost gone.Now many people believe that man’s greatest 28 is how to control the growth of this population.The materials in the world will not support the human population in time to come if the present rate of increase continues.29 there is over crowding in the cities and hunger in some countries.Can man’s rate of increase continue？
Many people believe that human survival (幸存者) in the future 30 on the answer to the question.
21.A.needs
B.supplies
C.service
D.supports
22.A.stops
B.continues
C.slows down
D.adds to
23.A.increase
B.reduce
C.country
D.improvement
24.A.people
B.situation
C.population
D.land
25.A.now
B.in the past
C.in the future
D.then
26.A.place
B.time
C.rate
D.result
27.A coal
B.oil
C.mines
D.resources
28.A.problem
B.power
C.plan
D.idea
29.A.Already
B.Yet
C.Still
D.Often
30.A.feeds
B.lives
C.keeps
D.depends
Read the following advertisements(广告), then choose the right answer.
Driver wanted
a) Clean driving license (驾照).
b) Must be of smart appearance.
c) Aged over 25.
Apply to: Capes Taxi, 17 Palace Road, Roston.
Air hostesses(空姐) for International Flights Wanted
a) Must be between 20 and 33 years old.
b) Height 1.6 to 1.75.
c) Education to GCSE standard(标准), two languages, must be able to swim.
Apply to: Recruitment office, Southern Airlines, Heathrow Airport West, HR 39.
Teachers Needed
For private language school.
Teaching experience unnecessary.
Apply to: The director of Studies, Instant Language Ltd. , 289 Canal Street, Roston.
What prevents Jack, an experienced taxi driver, working for Capes Taxi？
A．Fond of beer and wine.
B．Punished for speeding and wrong parking.
C．Not having college education.
D．Unable to speak a foreign language.
A decade of intense civil rights activity was launched in 1954 when the United States Supreme Court declared segregated schools to be unconstitutional. In 1955, Dr. Martin Luther King, Jr. , effectively organized the Blacks of Atlanta, Georgia, in a bus boycott. The boycott lasted two years, and when it was over, Blacks no longer were degraded by being forced to sit or stand in the rear of buses.
In 1960, a group of Black college students decided that they, sis well as white persons, had the right to eat at a lunch counter in Greensboro, North Carolina. This sit-in sparked an aggressive national movement and, in the next few years, thousands of young men and women -- Black and white, North and South -- overturned local laws and customs that had maintained segregation. Sit-ins, prayins, freedom rides, freedom marches and demonstrations to open all schools to Black children took place across the nation.
Several important actions took place to change the status of black people ______.
A．after World War Ⅱ
B．in 1954
C．before 1945
D．in 1960
Passage Two
America put more people in prison in the 1990s than in any decade in its history. That started a debate over the wisdom of spending billions of dollars to keep nearly 2 million people locked up. According to statistics, the United States ends 1999 with 1983084 men and women in prisons. That shows an increase of nearly 840,000 prisoners during the 1990s and makes the United States the country with the highest prisoner population in the world. With the cost of housing a prisoner at about $20,000 a year the cost in 1999 for keeping all these prisoners behind bars is about $39 billion.
Some experts argue that the money is well spent, saying the cost of keeping prisoners behind bars doesn't seem much in comparison in the 1990s coincided with (与……相一致) a steady drop in the US crime rates. It is reported that serious crime has decreased for seven years in a row. "There are noticeable number of people who don't do crimes because they don't want to go to prison," they say.
36. There is a heated debate among American experts because ______.
A. America has put 2 million people in prison
B. the cost for housing a prisoner keeps rising
C. billions of dollars has been spent on prisoners
D. the prisoner population is the largest in the world
Lesting Regional Authority (LRA) is responsible for the provision of a wide range of services in the Lesting region, which is based in the south of the country ‘Alaia’. These services include, amongst other things, responsibility for residents’ welfare, schools, housing, hospitals, roads and waste management.
Over recent months the Lesting region experienced the hottest temperatures on record, resulting in several forest fires, which caused damage to several schools and some local roads. Unfortunately, these hot temperatures were then followed by flooding, which left a number of residents without homes and saw higher than usual numbers of admissions to hospitals due to the outbreak of disease. These hospitals were full and some patients were treated in tents. Residents have been complaining for some years that a new hospital is needed in the area.
Prior to these events, the LRA was proudly leading the way in a new approach to waste management, with the introduction of its new ‘Waste Recycling Scheme.’ Two years ago, it began phase 1 of the scheme and half of its residents were issued with different coloured waste bins for different types of waste. The final phase was due to begin in one month’s time. The cost of providing the new waste bins is significant but LRA’s focus has always been on the long-term savings both to the environment and in terms of reduced waste disposal costs.
The LRA is about to begin preparing its budget for the coming financial year, which starts in one month’s time. Over recent years, zero-based budgeting (ZBB) has been introduced at a number of regional authorities in Alaia and, given the demand on resources which LRA faces this year, it is considering whether now would be a good time to introduce it.
Required:
(a) Describe the main steps involved in preparing a zero-based budget. (3 marks)
(b) Discuss the problems which the Lesting Regional Authority (LRA) may encounter if it decides to introduce and use ZBB to prepare its budget for the coming financial year. (9 marks)
(c) Outline THREE potential benefits of introducing zero-based budgeting at the LRA. (3 marks)
Carpart has entered into supply arrangements for the supply of car seats to two local companies, Vehiclex and Autoseat.
(i) Vehiclex
This contract will last for five years and Carpart will manufacture seats to a certain specification which will require the construction of machinery for the purpose. The price of each car seat has been agreed so that it includes an amount to cover the cost of constructing the machinery but there is no commitment to a minimum order of seats to guarantee the recovery of the costs of constructing the machinery. Carpart retains the ownership of the machinery and wishes to recognise part of the revenue from the contract in its current financial statements to cover the cost of the machinery which will be constructed over the next year. (4 marks)
(ii) Autoseat
Autoseat is purchasing car seats from Carpart. The contract is to last for three years and Carpart is to design, develop and manufacture the car seats. Carpart will construct machinery for this purpose but the machineryis so specific that it cannot be used on other contracts. Carpart maintains the machinery but the know-how has been granted royalty free to Autoseat. The price of each car seat includes a fixed price to cover the cost of the machinery. If Autoseat decides not to purchase a minimum number of seats to cover the cost of the machinery, then Autoseat has to repay Carpart for the cost of the machinery including any interest incurred.
Autoseat can purchase the machinery at any time in order to safeguard against the cessation of production by Carpart. The purchase price would be the cost of the machinery not yet recovered by Carpart. The machinery has a life of three years and the seats are only sold to Autoseat who sets the levels of production for a period.
Autoseat can perform. a pre-delivery inspection on each seat and can reject defective seats. (9 marks)
(iii) Vehicle sales
Carpart sells vehicles on a contract for their market price (approximately $20,000 each) at a mark-up of 25%
on cost. The expected life of each vehicle is five years. After four years, the car is repurchased by Carpart at 20% of its original selling price. This price is expected to be significantly less than its fair value. The car must be maintained and serviced by the customer in accordance with certain guidelines and must be in good condition if Carpart is to repurchase the vehicle.
The same vehicles are also sold with an option that can be exercised by the buyer two years after sale. Under this option, the customer has the right to ask Carpart to repurchase the vehicle for 70% of its original purchase price. It is thought that the buyers will exercise the option. At the end of two years, the fair value of the vehicle is expected to be 55% of the original purchase price. If the option is not exercised, then the buyer keeps the vehicle.
Carpart also uses some of its vehicles for demonstration purposes. These vehicles are normally used for this
purpose for an eighteen-month period. After this period, the vehicles are sold at a reduced price based upon their condition and mileage. (10 marks)
Professional marks will be awarded in question 3 for clarity and quality of discussion. (2 marks)
Required:
Discuss how the above transactions would be accounted for under International Financial Reporting Standards in the financial statements of Carpart.
Note. The mark allocation is shown against each of the arrangements above.
