If you are going to leave the room tomorrow, you may leave at any of the following hours E
A.8:30 a.m.
B.9:30 p.m.
C.10:00 a.m.
D.11:00 a.m.
A.8:30 a.m.
B.9:30 p.m.
C.10:00 a.m.
D.11:00 a.m.
A、The British accent is the standard English accent.
B、The American accent is the standard English accent.
C、The accent of native speakers is the standard English accent.
D、There is no such idea as the "standard English accent".
responsible for reviewing invoices raised to clients and for monitoring your firm’s credit control procedures. Several
matters came to light during your most recent review of client invoice files:
Norman Co, a large private company, has not paid an invoice from Smith & Co dated 5 June 2007 for work in respect
of the financial statement audit for the year ended 28 February 2007. A file note dated 30 November 2007 states
that Norman Co is suffering poor cash flows and is unable to pay the balance. This is the only piece of information
in the file you are reviewing relating to the invoice. You are aware that the final audit work for the year ended
28 February 2008, which has not yet been invoiced, is nearly complete and the audit report is due to be issued
imminently.
Wallace Co, a private company whose business is the manufacture of industrial machinery, has paid all invoices
relating to the recently completed audit planning for the year ended 31 May 2008. However, in the invoice file you
notice an invoice received by your firm from Wallace Co. The invoice is addressed to Valerie Hobson, the manager
responsible for the audit of Wallace Co. The invoice relates to the rental of an area in Wallace Co’s empty warehouse,
with the following comment handwritten on the invoice: ‘rental space being used for storage of Ms Hobson’s
speedboat for six months – she is our auditor, so only charge a nominal sum of $100’. When asked about the invoice,
Valerie Hobson said that the invoice should have been sent to her private address. You are aware that Wallace Co
sometimes uses the empty warehouse for rental income, though this is not the main trading income of the company.
In the ‘miscellaneous invoices raised’ file, an invoice dated last week has been raised to Software Supply Co, not a
client of your firm. The comment box on the invoice contains the note ‘referral fee for recommending Software Supply
Co to several audit clients regarding the supply of bespoke accounting software’.
Required:
Identify and discuss the ethical and other professional issues raised by the invoice file review, and recommend
what action, if any, Smith & Co should now take in respect of:
(a) Norman Co; (8 marks)
A、Acetabular
B、Cervical
C、Intertrochanteric (between the trochanters)
D、Subtrochanteric
E、Midfemoral shaft
A、0, 1, 0, 1, 1
B、0, 0, 0, 1, 0
C、0, 0, 1, 1, 1
D、0, 0, 0, 1, 1
A. out of style B. with a style C. in a style D. in style
A、Operational modules may not be adequately tested.
B、Major design faults show up late.
C、Fault isolation
D、None of the above
A、$21,330
B、$21,690
C、$22,530
D、$22,890
The following information relates to questions 12 and 13. A company makes a product in two processes. The following data is available for the latest period,for process 1. Opening work in progress of 200 units was valued as follows. Material $2,400 Labour $1,200 Overhead $400 No losses occur in the process. Units added and costs incurred during the period: Material $6,000 (500 units) Labour $3,350 Overhead $1,490 Closing work in progress of 100 units had reached the following degrees of completion: Material 100% Labour 50% Overhead 30% The company uses the weighted average method of inventory valuation. How many equivalent units are used when calculating the cost per unit in relation to overhead?
A、500
B、600
C、630
D、700
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