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提问人：网友weewweee
发布时间：2022-01-07
[主观题]
It was especially constructed by Eiffel. It was constructed ____.
A、in particular
B、particularly
C、for a special purpose
D、on purpose
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更多“It was especially constructed by Eiffel. It was constructed ____.”相关的问题
第2题
What should a company do to increase the value of its products？A．Company should cut the co
What should a company do to increase the value of its products？
A．Company should cut the cost of its products.
B．Company needs to increase the price of its products.
C．Company needs to offer additional services, especially after-sales services.
D．Company should track its products on a national computer.
第3题
BJM CO The following scenario relates to questions...
BJM CO The following scenario relates to questions 11 – 15. You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed external auditor two years ago. BJM owns a chain of nine restaurants and is a successful company. BJM has always been subject to national hygiene regulations, especially in relation to the food preparation process. Non-compliance can result in a large fine or closure of the restaurant concerned. Despite running a successful company, BJM’s Board have often needed to be reminded of some fundamental principles and you often have to explain key concepts. Which of the following statements best defines the external audit？
A、The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are fairly presented.
B、The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company's internal control system.
C、The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D、The external audit provides negative assurance on the truth and fairness of a company's financial statements.
第4题
Mezza Co is a large food manufacturing and wholesale company. It imports fruit and vegetab
les from countries in South America, Africa and Asia, and packages them in steel cans, plastic tubs and as frozen foods, for sale to supermarkets around Europe. Its suppliers range from individual farmers to Government run cooperatives, and farms run by its own subsidiary companies. In the past, Mezza Co has been very successful in its activities, and has an excellent corporate image with its customers, suppliers and employees. Indeed Mezza Co prides itself on how it has supported local farming communities around the world and has consistently highlighted these activities in its annual reports.
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However, in spite of buoyant stock markets over the last couple of years, Mezza Co’s share price has remained static. It is thought that this is because there is little scope for future growth in its products. As a result the company’s directors are considering diversifying into new areas. One possibility is to commercialise a product developed by a recently acquired subsidiary company. The subsidiary company is engaged in researching solutions to carbon emissions and global warming, and has developed a high carbon absorbing variety of plant that can be grown in warm, shallow sea water. The plant would then be harvested into carbon-neutral bio-fuel. This fuel, if widely used, is expected to lower carbon production levels.
Currently there is a lot of interest among the world’s governments in finding solutions to climate change. Mezza Co’s directors feel that this venture could enhance its reputation and result in a rise in its share price. They believe that the company’s expertise would be ideally suited to commercialising the product. On a personal level, they feel that the venture’s success would enhance their generous remuneration package which includes share options. It is hoped that the resulting increase in the share price would enable the options to be exercised in the future.
Mezza Co has identified the coast of Maienar, a small country in Asia, as an ideal location, as it has a large area of warm, shallow waters. Mezza Co has been operating in Maienar for many years and as a result, has a well developed infrastructure to enable it to plant, monitor and harvest the crop. Mezza Co’s directors have strong ties with senior government officials in Maienar and the country’s politicians are keen to develop new industries, especially ones with a long-term future.
The area identified by Mezza Co is a rich fishing ground for local fishermen, who have been fishing there for many generations. However, the fishermen are poor and have little political influence. The general perception is that the fishermen contribute little to Maienar’s economic development. The coastal area, although naturally beautiful, has not been well developed for tourism. It is thought that the high carbon absorbing plant, if grown on a commercial scale, may have a negative impact on fish stocks and other wildlife in the area. The resulting decline in fish stocks may make it impossible for the fishermen to continue with their traditional way of life.
Required:
Discuss the key issues that the directors of Mezza Co should consider when making the decision about whether or not to commercialise the new product, and suggest how these issues may be mitigated or resolved.
第5题
Recorder Communications Co （Recorder) is a large mobile phone company which operates a net
Recorder Communications Co (Recorder) is a large mobile phone company which operates a network of stores in countries across Europe. The company’s year end is 30 June 2014. You are the audit senior of Piano & Co. Recorder is a new client and you are currently planning the audit with the audit manager. You have been provided with the following planning notes from the audit partner following his meeting with the finance director.
Recorder purchases goods from a supplier in South Asia and these goods are shipped to the company’s central warehouse. The goods are usually in transit for two weeks and the company correctly records the goods when received. Recorder does not undertake a year-end inventory count, but carries out monthly continuous (perpetual) inventory counts and any errors identified are adjusted in the inventory system for that month.
During the year the company introduced a bonus based on sales for its sales persons. The bonus target was based on increasing the number of customers signing up for 24-month phone line contracts. This has been successful and revenue has increased by 15%, especially in the last few months of the year. The level of receivables is considerably higher than last year and there are concerns about the creditworthiness of some customers.
Recorder has a policy of revaluing its land and buildings and this year has updated the valuations of all land and buildings.
During the year the directors have each been paid a significant bonus, and they have included this within wages and salaries. Separate disclosure of the bonus is required by local legislation.
Required:
(a) Describe FIVE audit risks, and explain the auditor’s response to each risk, in planning the audit of Recorder Communications Co. (10 marks)
(b) Explain the audit procedures you should perform. in order to place reliance on the continuous (perpetual) counts for year-end inventory. (3 marks)
(c) Describe substantive procedures you should perform. to confirm the directors’ bonus payments included in the financial statements. (3 marks)
The finance director of Recorder informed the audit partner that the reason for appointing Piano & Co as auditors was because they audit other mobile phone companies, including Recorder’s main competitor. The finance director has asked how Piano & Co keeps information obtained during the audit confidential.
Required: (d) Explain the safeguards which your firm should implement to ensure that this conflict of interest is properly managed. (4 marks)
第6题
听力原文：Before we get to the student centre, I'd like to show you the Brummie hall, one o
听力原文： Before we get to the student centre, I'd like to show you the Brummie hall, one of the live co education undergraduate of resident's halls at the university, just next to it is the Bmmmie dining-hall. Since there are only a few small kitchens in the dorms, most students buy meal contracts which are total in twenty meals per week to get cafeterias. It would be an exception of Sundays evenings in vacation breaks. Dining-halls like Brummie are open everyday for breakfast, lunch and dinner, students simply present their meal tickets at the door and go to the line helping themselves to eat much food they wanted. While dietitians work hard to offer students nutrition at well: balanced diet, many of our young men and women claimed that Brummie's food like most dorm food leaves much to be desired. However, there are certain times, especially around Thanksgiving and Christmas, when the dining-halls staff goes all out preparing seasonal specialties together with steak or sea-food. These dinners are always exceptional and well attended. But regardless of the supplies of cooking, Brummie is a good place to get together with friends and to meet new people. And this is the students centre which is coming up on our right.
(30)
A．They eat huge amounts of food.
B．They usually eat twice a day.
C．They usually eat to their hearts' content.
D．They eat much less than people assume.
第7题
听力原文： George W. Bush on Friday presented to Congress a letter formally requesting an e
xtension to the Normal Trade Re-lations(NTR) status to China for another year.
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In a letter to House and Senate leaders, Bush said that trade with China has benefited both American businesses, which boosted exports to China by 24 percent last year, and American farmers, who exported to China more than US $ 3 billion worth of farm produts in the same period.
"Trade is in the interest of American consumers, especially those who live from paycheck to paycheck and depend on inexpensive goods, from China to enhance their quality of life, "Bush said.
He said that the normal trade status requested for China is what "virtually every other country in the world" now en- joys.
"Fair trade is essential not only to improve living standards for Americans, but also for a strong and productive relationship with China," he said.
Bush said that the United States has a huge stake in the emergence of" an economically open, politically stable and secure China", and "not only do we need to speak frankly and directly about our differences, but we also need to maintain dialogue and co - operation with one another in those areas where we have common interests."
Last year, Congress passed Legislation granting China permanent Normal Trade Relations (PNTR) as soon as the country enters the World Trade Organization, abandoning what China had seen as the unfair practice of annual review by the US Legislature over its trade status.
The PNTR Legislation, however, has not yet come into effect since China is still negociating its access to the globel trading block. Therefore, the annual review will continue on the Capital Hill this year.
When did George W, Bush present a letter to Congress？
A．Friday.
B．Thursday.
C．Tuesday.
D．Monday.
第8题
Despite the road improvements of the turnpike era（1790—1830), Americans continued as in co
Despite the road improvements of the turnpike era(1790—1830), Americans continued as in colonial times to depend wherever possible on water routes for travel and transportation. The larger rivers, especially the Mississippi and the Ohio, became increasingly useful as steamboats grew in number and improved in design.
River boats carried to New Orleans the corn and other crops of northwestern farmers, the cotton and tobacco of southwestern planters. From New Orleans, ships took the cargoes on to eastern sea ports. Neither the farmers of the west nor the merchants of the east were completely satisfied with this pattern of trade. Farmers could get better prices for their crops if the alternative existed of sending them directly eastward to market, and merchants could sell larger quantities of their manufactured goods if these could be transported more directly and more economically to the west.
New waterways were needed. Sectional jealousies and constitutional scruples stood in the way of action by the federal government, and necessary expenditures were too great for private enterprise. If extensive canals were to be dug, the job would be up to the various states.
New York was the first to act. It had the natural advantage of a comparatively level route between the Hudson River and Lake Erie, through the only break in the Appalachian Mountain chain. Yet the engineering tasks were imposing. The distance was more than 350 miles, and there were ridges to cross and a wilderness of woods and swamps to penetrate. The Erie Canal, begun in 1817 and completed in 1825, was by far the greatest construction job that Americans had ever undertaken. It quickly proved a financial success as well. The prosperity of the Erie encouraged the state to enlarge its canal system by building several branches.
The range of the New York canal system was still further extended then the states of Ohio and Indiana, inspired by the success of the Erie Canal, provided water connections between Lake Erie and the Ohio River.
What does the passage suggest was the principal route for transporting crops to the east prior to 12？
A．River to road
B．Canal to river
C．River o ocean
D．Road to canal
第9题
Herman Swan & Co （HS) is a family-owned company that has made fashionable clothes and
Herman Swan & Co (HS) is a family-owned company that has made fashionable clothes and leather goods for men for over 100 years. The company has been successful in building a strong reputation for quality by sourcing from local textile and leather producers. It sells its goods across the world through a chain of owned shops and also franchised stalls inside large, well-known stores. The company is still owned and run by the family with no other shareholders. The main goal of the firm is to organically grow the business for the next generation of the Swan family.
Customers are attracted to HS products due to the history and the family story that goes behind the products. They are willing to pay the high prices demanded as they identify with the values of the firm, especially the high quality of manufacturing.
The competition for HS has been increasing for more than ten years. It is made up of other global luxury brands and also the rising national champions in some of the rapidly expanding developing countries. The competitors often try to leverage their brands into many different product types. However, the Swan family have stated their desire to focus on the menswear market after an unsuccessful purchase of a handbag manufacturer five years ago.
The company is divided into a number of strategic business units (SBU). Each production site is an SBU, while the whole retail operation is one SBU. The head office previously functioned as a centre for procurement, finance and other support activities. The company has recently invested in a new management information system (MIS) that has increased the data available to all managers in the business. This has led to much of the procurement shifting to the production SBUs and the SBU managers taking more responsibility for budgeting. The SBU managers are delighted with their increased responsibilities and with the results from the new information system but feel there is still room for improvement in its use. The system has assisted in a project of flattening the organisation hierarchy by cutting out several layers of head office management.
You are the management accountant at HS and have been trying to persuade your boss, the finance director, that your role should change. You have read about Burns and Scapens’ report ‘Accounting Change Project’ and think that it suggests an interesting change from your current roles of preparing and reviewing budgets and overseeing the production of management and financial accounts. Your boss is sceptical but is willing to listen to your arguments. He has asked you to submit an explanation of the change that you propose and why it is necessary at HS.
Also, your boss has asked you for an example of how your role as an ‘internal consultant’ would be valuable at HS by looking at the ideas of brand loyalty and awareness. You should consider their impact on performance management at HS, both from the customer and the internal business process perspectives and how to measure them.
Required:
(a) Describe the changes in the role of the management accountant based on Burns and Scapens work. Explain what is driving these changes and justify why they are appropriate to HS. (12 marks)
(b) Using HS as an example, discuss the impact of brand loyalty and awareness on the business both from the customer and the internal business process perspectives and evaluate suitable measures for brand loyalty and awareness. (8 marks)
