题目内容
（请给出正确答案）
Check your tyres before a long journey.
Before a long journey, remember _____________________ your tyres.
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更多“Check your tyres before a long journey.Before a long journey, remember ___________________”相关的问题
When you have a full tank of gas, park the car downhill. This will prevent any gas from coming out of the tank. Parking in areas of less or no sunlight helps prevent the gas from steaming that would occur if you parked in the hot sun. Your car will stay cooler, too, and that means less gas consuming work for the air conditioner once the engine is started.
Stay away from wide-track tyres if you want top mileage (汽车耗费1加仑油所行驶的路程) . Narrow-track tyres produce less friction and thus less rolling resistance. The same effect is achieved by adding three to five pounds above recommended pressure to each tyre: while this won't noticeably affect you car's sliding quality, it will increase tyre life and gas mileage.
Check tyre pressure often, especially when the weather turns cold. The difference between winter and summer tyre pressure can be as much as eight pounds. This could cost you two miles per gallon.
The main purpose of the passage is to tell us______.
A．how to drive faster
B．how to drive a car properly
C．how to make a car run smoothly
D．how to make your car consume less gas
You can improve your appetite for breakfast by.
A．drinking a glass of milk before going to bed.
B．not eating too much for dinner in the evening.
C．eating a big dinner in the evening.
D．having some juice and a toast for dinner.
听力原文：M: Did your sister like her new car？
W: She thought it was too noisy, and something got wrong with the tyres; but my father believed it was quite a good car.
Q: What did the woman's father think of the new car？
(17)
A．He thought it was a good ear.
B．He thought it was too noisy.
C．He thought there was something wrong with the ear.
D．He didn't like it.
Man: If I don't find my wallet pretty soon, I have to report it stolen. Woman: Hold on! Before you call the campus security office, have you checked your Car, all your jacket pockets everywhere？ Question: What does the woman suggest the man do？
A．Keep looking for his wallet.
B．Report the theft of the wallet right away.
C．Put his wallet in his jacket pocket.
D．Be more careful with his wallet.
Section B – TWO questions ONLY to be attempted
You are a manager in the assurance department at Raphael & Co, a firm of Chartered Certified Accountants. Your firm has been appointed by Sanzio Co to perform. a due diligence review of a potential acquisition target, Titian Tyres Co. As part of the due diligence review and to allow for consideration of an appropriate offer price, Sanzio Co has requested that you identify and value all the assets and liabilities of Titian Tyres Co, including items which may not currently be reported in the statement of financial position.
Sanzio Co is a large, privately owned company operating only in this country, which sells spare parts and accessories for cars, vans and bicycles. Titian Tyres Co is a national chain of vehicle service centres, specialising in the repair and replacement of tyres, although the company also offers a complete range of engine and bodywork services as well. If the acquisition is successful, the management of Sanzio Co intends to open a Titian Tyres service centre in each of its stores.
One of the reasons for Titian Tyres Co’s success is their internally generated customer database, which records all customer service details. Using the information contained on the database software, the company’s operating system automatically informs previous customers when their vehicle is due for its next service via email, mobile phone text or automated letter. It also informs a customer service team to telephone the customer if they fail to book a service within two weeks of receiving the notification. According to the management of Titian Tyres Co, repeat business makes up over 60% of annual sales and management believes that this is a distinct competitive advantage over other service centres.
Titian Tyres Co also recently purchased a licence to distribute a new, innovative tyre which was designed and patented in the United States. The tyre is made of 100% recycled materials and, due to a new manufacturing process, is more hardwearing and therefore needs replacing less often. Titian Tyres Co paid $5 million for the licence in January 2015 and the company is currently the sole, licenced distributor in this country.
During a brief review of Titian Tyres Co’s financial statements for the year ended 30 June 2015, you notice a contingent liability disclosure in the notes relating to compensation claims made after the fitting of faulty engine parts during 2014. The management of Titian Tyres Co has stated that the fault lies with the manufacturer of the part and that they have made a claim against the manufacturer for the total amount sought by the affected customers.
Required:
(a) Describe the purpose of a due diligence assignment and compare the scope of a due diligence assignment with that of an audit of historical financial statements. (6 marks)
(b) (i) Recommend, with reasons, the principal additional information which should be made available to assist with your valuation of Titian Tyres Co’s intangible assets.
(ii) Explain the specific enquiries you should make of Titian Tyres Co’s management relevant to the contingent liability disclosed in the financial statements.
Note: The total marks will be split equally between each part. (14 marks)
A.check out
B.check off
C.check in
D.check on
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