The word "outstanding"(Line 4, Para. 3)means______.
A.beating
B.surplus
C.noticeable
D.seemingly
- · 有4位网友选择 C,占比50%
- · 有2位网友选择 B,占比25%
- · 有2位网友选择 D,占比25%
A.beating
B.surplus
C.noticeable
D.seemingly
A.The year-end number of shares outstandin
B.The beginning of the year number of shares outstandin
C.The average of the beginning and the year-end number of shares outstandin
D.The weighted average of shares outstanding for the year.
(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ on
which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the
development, which was received in April 2005, requires that three 100-year-old trees within the valley be
preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during
the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of
$0·4 million for the relocation of the 100-year-old trees.
In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid
to the local government in May 2005. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Volcan for the year ended
31 March 2005.
NOTE: The mark allocation is shown against each of the three issues.
Seeking a competitive advantage, some professional
service firms(for example, firms providing advertising,
accounting, or health care services) have considered
offering unconditional guarantees of satisfaction. Such
(5) guarantees specify what clients can expect and what the
firm will do if it fails to fulfill these expectations.
Particularly with first-time clients, an unconditional
guarantee can be an effective marketing tool if the
client is very cautious, the firm’s fees are high, the
(10) negative consequences of bad service are grave, or
business is difficult to obtain through referrals and
word-of-mouth.
However, an unconditional guarantee can sometimes
hinder marketing efforts. With its implication that fail-
(15) ure is possible, the guarantee may, paradoxically, cause
clients to doubt the service firm’s ability to deliver the
promised level of service. It may conflict with a firm’s
desire to appear sophisticated, or may even suggest that
a firm is begging for business. In legal and health care
(20) services, it may mislead clients by suggesting that law-
suits or medical procedures will have guaranteed out-
comes. Indeed, professional service firms with outstandin
reputations and performance to match have little to gain
from offering unconditional guarantees. And any firm
(25) that implements an unconditional guarantee without
undertaking a commensurate commitment to quality of
service is merely employing a potentially costly
marketing gimmick.
The primary function of the passage as a whole is to______
A.account for the popularity of a practice
B.evaluate the utility of a practice
C.demonstrate how to institute a practice
D.weigh the ethics of using a strategy
E.explain the reasons for pursuing a strategy
A.1
B.txt ,图片,Word。
C.txt ,图片,Word。
D.txt ,图片,Word。
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