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By the end of last year they would turn out1000 machines.()
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更多“By the end of last year they w…”相关的问题
A.till the last
B.at last
C.by the end
D.at the end
We can infer from the last paragraph that
A.the end of one business expansion will certainly happen
B.the business can expand endlessly
C.economic expansion is fast
D.economic rise to the peak is slow
A．has risen
B．had been rising
C．had risen
D．has been rising
A. to be translated
B. being translated
C. having been translated
D. to have been translated
A.Feedforward control
B.Negative feedback control
C.Positive feedback control
D.Double loop feedback control
recent meeting of the board of directors that: ‘our loss of market share during the last three years might lead to the
end of JOL Co as an organisation and therefore we must address this issue immediately’.
Required:
(b) Discuss the statement of the managing director of JOL Co and discuss six performance indicators, other than
decreasing market share, which might indicate that JOL Co might fail as a corporate entity. (10 marks)
(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended
31 October 2008. In the last year, several investment properties have been purchased to utilise surplus funds
and to provide rental income. The properties have been revalued at the year end in accordance with IAS 40
Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, and
the total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to provide
the fair value for each property.
Required:
(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on their
work, and explain the reason for the enquiries; (7 marks)
(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of transactions and events for the year under audit; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of REVENUE. (8 marks)
(b) Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
(i) Supplier statement reconciliations
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements. (3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
1.An hour before the time of this speech, he stopped a ______ in the street and asked the driver to take him to the ______.
A、bus; VOA
B、taxi; BBC
C、taxi; VOA
D、bus; BBC
2.What do you think of the driver?
A、He cared for Churchill more than for his speech.
B、He cared for Churchill's speech more than for Churchill himself.
C、He cared for Churchill and his speech more than for money.
D、He cared for money most.
3.Can you imagine Churchill’s expression after he heard the driver’s last world?
A、happy
B、dumbfounded(目瞪口呆的)
C、surprised?
D、worried
4.The taxi-driver wanted to go back to his home ______ of London to hear Churchill make a speech ______.
A、at the other end; on the radio
B、in the other end; in the radio
C、on the other end; to the radio
D、at the other end; in the radio
5.During the second World War, Winston Churchill was the ______.
A、British Prime Minister
B、American Prime Minister
C、Chinese Prime Minister
D、French Prime Minister
When Bill de Blasio ran for New York City mayor last year, he promised to end a controversial （有争议的）, citywide cell-phone ban（禁令）in public schools, which is not equally enforced in all schools. Now, under his leadership, the city is preparing to end the ban. It will be replaced by a policy that allows phones inside schools but tells students to keep them packed away during class.
Many schools have a rule about enforcing the ban that says, “If we don't see it, we don't know about it.” That means teachers are OK with students bringing in cell phones, as long as they stay out of sight and inside bags and pockets.
But at the 88 city schools with metal detectors, die ban has been strictly enforced. The detectors were installed to keep weapon out of schools，but the scanners（扫描器）can also detect cell phones. So students at these schools must leave their phones at home or pay someone to store it for them.
The ban was put into place in 2007 under mayor Michael Bloomberg. Ending the ban will also likely end an industry that has sprung up near dozens of the schools that enforce the ban. Workers in vans（厢式货车）that resemble food tracks store teens' cell phones and Other devices for a dollar a day,
Critics of the ban say cell phones are important safety devices for kids during an emergency. They also say that enforcement of the ban is uneven and discriminatory. Where the ban is enforced, it puts a disadvantage on students who can't afford to pay to store their phones.
Before putting an official end to the cell-phone ban, city education officials are working on creating a new policy. It will include rules about not using the phones during class or to cheat on tests.
1. Which of the following is the main idea of the passage？
A. New York City will give financial aid to poor students.
B. New York City plans to restrict cell phone use in libraries.
C. New York City plans to install metal detectors in all public schools.
D. New York City will soon end a ban on cell phones in schools.
2. Students pay___________ a day to leave their cell phones in a van parked near their school.
A. a dollar
B. two dollars
C. five dollars
D. ten dollars
3. Metal detectors were installed in 88 city schools, mainly to keep ___________ out of schools.
A. cell phones
B. weapons
C. alcohol
D. drugs
4. The word discriminatory in Paragraph 5 probably means ___________.
A. necessary
B. tough
C. strict
D. unfair
5. According to the passage, which of the following statements is TRUE？
A. After the cell-phone ban is ended, students can use their phones during class.
B. The cell-phone ban is equally enforced in all public schools.
C. The cell-phone ban was put into place in 2008 under Mayor Bill de Blasio.
D. A phone-storage industry has appeared outside the 88 metal-detector campuses.
Section A
Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.
听力原文：W: The undergraduates could hardly understand the French lecture which was given last week．
M: Neither could the graduate students．
Q: What can we learn from the conversation？
(12)
A．The graduate students could understand the lecture.
B．Neither the undergraduate students nor the graduate students could understand the lecture.
C．Both the undergraduate students and the graduate students could understand the lecture.
D．The undergraduate students could understand the lecture.
