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提问人：网友tzm529 发布时间：2022-01-07

[主观题]

（c) In April 2006, Keffler was banned by the local government from emptying waste water in

(c) In April 2006, Keffler was banned by the local government from emptying waste water into a river because the

water did not meet minimum standards of cleanliness. Keffler has made a provision of $0·9 million for the

technological upgrading of its water purifying process and included $45,000 for the penalties imposed in ‘other

provisions’. (5 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 Keffler Co for the year ended

31 March 2006.

NOTE: The mark allocation is shown against each of the three issues.

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更多“（c) In April 2006, Keffler was banned by the local government from emptying waste water in”相关的问题

第1题

At 30 April 2006 Gary had a receivables balance of $50,000 and an allowance for receivable

s of $800. Following a review of receivables Gary wishes to write off an irrecoverable debt of $1,000 and adjust his allowance to $2,450. What will be the charge to the statement of profit or loss for the year ended 30 April 2006？

A、$1000

B、$2650

C、$3450

D、$3250

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第2题

听力原文：As investors were encouraged by the news that the U. S. manufacturing sector expa

nded in June at its fastest pace since April 2006, the Dow Jones industrial average rose more than 120 points.

(84)

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第3题

听力原文：US job growth slackened in April, the federal government reported on May 5, 2006,

听力原文： US job growth slackened in April, the federal government reported on May 5, 2006, but the hourly wages of ordinary workers jumped, and their pay is finally rising faster than inflation.

The nation's employers added only 138,000 jobs, well below the average of 210,000 a month since last November. The unemployment rate, however, held at a low 4.7 percent. The contradictory numbers left economists unsure whether the weaker April job growth was just a hiccup or early evidence of a slowdown in the economy.

"I am inclined to say that the weak April report is noise in the numbers," said economist Ian Shepherdson, "but I'm not certain. We may be getting an early, ambiguous signal that the economy is weakening. Turning points sometimes start this way."

Wall Street saw in the April jobs report a justification for policy makers at the Federal Reserve to stop raising interest rates after doing so one more time at their next meeting, on Tuesday. Reflecting this sentiment, the Dow Jones industrial average soared.

The Dow closed at 11,577.74, up 138.88 points for the day. That was its highest level since January 2000, the month in which the bubble market of the late 1990's finally ended, peaking at 11,722.98. Some interest rates fell yesterday for the same reason that stock prices rose.

"There is still a substantial minority on Wall Street who say there is a reasonable chance that the Fed will raise rates in June," Mr. Shepherdson said, "but stock market investors focused on what the increased employment numbers suggest."

How many new jobs were added in April？

A．108,000

B．135,000

C．138,000

D．210,000

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第4题

RESUME Paul Jones6 Pine Street, Arlington, VA 12333 5664862222 phjones@vacapp. comEXPERIEN

RESUME

Paul Jones

6 Pine Street, Arlington, VA 12333

5664862222

phjones@vacapp. com

EXPERIENCE

Assistant Manager Montblanc April 2006—May, 2009

- Opened new specialty boutique

- Placed orders to restock merchandise and handled receiving of products

- Managed payroll, scheduling, reports, e-mails, inventory, and maintained clientele book and records

- Integrated new register functions

- Extensive work with visual standards and merchandising high-ticket items

Sales Associate Nordstrom, Collectors and Couture Departments July, 2004—April, 2006

- Merchandised designer of women's wear

- Set-up trunk shows and attended clinics for new incoming fashion lines

- Worked with tailors and seamstresses for fittings

- Scheduled private shopping appointments with high-end customers

Bartender jigg's Corner February 2003—July, 2004

- Provided customer service in fast-paced bar atmosphere

- Maintained and restocked inventory

- Administrative responsibilities including processing hour and tip information for payroll and closing register

EDUCATION

Ramapo College, Arlington, Virginia Semptember, 1998—June, 2002

COMPUTER SKILLS

Proficient with Microsoft Word, Excel, PowerPoint, QuickBooks, and Internet

How long has Paul Jones worked before he tried to apply for a new job？

A．Almost seven years

B．Exactly six years

C．About five years

D．Less than three years

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第5题

（b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the

(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live

in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s

fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no

longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held

at its offices in Cambridge.

Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of

tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of

the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does

have to be paid, then Linden Limited could always bear the cost.

Required:

Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there

is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider

national insurance (NIC) issues. (4 marks)

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第6题

一棵h层、度为k（k＞1)的树，最多有多少个结点？【北京科技大学2006】

一棵h层、度为k(k＞1)的树，最多有多少个结点？【北京科技大学2006】

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第7题

The following scenario relates to questions 1–5.

Adana died on 17 March 2016, and inheritance tax (IHT) of ￡566,000 is payable in respect of her chargeable estate. Under the terms of her will, Adana left her entire estate to her children.

At the date of her death, Adana had the following debts and liabilities:

(1) An outstanding interest-only mortgage of ￡220,000.

(2) Income tax of ￡43,700 payable in respect of the tax year 2015–16.

(3) Legal fees of ￡4,600 incurred by Adana’s sister which Adana had verbally promised to pay.

Adana’s husband had died on 28 May 2006, and only 20% of his inheritance tax nil rate band was used on his death. The nil rate band for the tax year 2006–07 was ￡285,000.

On 22 April 2006, Adana had made a chargeable lifetime transfer of shares valued at ￡500,000 to a trust. Adana paid the lifetime IHT of ￡52,250 arising from this gift. If Adana had not made this gift, her chargeable estate at the time of her death would have been ￡650,000 higher than it otherwise was. This was because of the subsequent increase in the value of the gifted shares.

What is the maximum nil rate band which will have been available when calculating the IHT of ￡566,000 payable in respect of Adana’s chargeable estate？

A.￡325,000

B.￡553,000

C.￡390,000

D.￡585,000

What is the total amount of deductions which would have been permitted in calculating Adana’s chargeable estate for IHT purposes？A.￡263,700

B.￡268,300

C.￡43,700

D.￡220,000

Who will be responsible for paying the IHT of ￡566,000 in respect of Adana’s chargeable estate, and what is the due date for the payment of this liability？A.The beneficiaries of Adana’s estate (her children) on 30 September 2016

B.The beneficiaries of Adana’s estate (her children) on 17 September 2016

C.The personal representatives of Adana’s estate on 30 September 2016

D.The personal representatives of Adana’s estate on 17 September 2016

How much IHT did Adana save by making the chargeable lifetime transfer of ￡500,000 to a trust on 22 April 2006, rather than retaining the gifted investments until her death？A.￡260,000

B.￡207,750

C.￡147,750

D.￡200,000

How much of the IHT payable in respect of Adana’s estate would have been saved if, under the terms of her will, Adana had made specific gifts of ￡400,000 to a trust and ￡200,000 to her grandchildren, instead of leaving her entire estate to her children？A.￡240,000

B.￡160,000

C.￡0

D.￡80,000

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第8题

设有时间序列数据，如下表所示：时间 2003 2004 2005 2006 2007

设有时间序列数据，如下表所示：

时间	2003	2004	2005	2006	2007
k	1	2	3	4	5
X⁽⁰⁾(k)	2.874	3.278	3.337	3.39	3.679

试建立GM(1，1)模型。

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第9题

设有时间序列数据，如下表所示：时间 2002 2003 2004 2005 2006

设有时间序列数据，如下表所示：

时间	2002	2003	2004	2005	2006	2007
k	1	2	3	4	5	6
X⁽⁰⁾(k)	43.45	47.05	52.75	57.14	62.64	68.52

试预测2009年的数据。

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