A.accumulating
B.assorting
C.auditing
D.allocating
A.accumulating
B.assorting
C.auditing
D.allocating
A、two genes are assorting independently.
B、two genes are far apart on a genetic map.
C、one crossover inhibits another.
D、the number of recombinant progeny classes in the testcross of a heterozygote exceeds the number of parental progeny.
E、a crossover causes the termination of the meiosis event in which the crossover is occurring.
A、1/64
B、1/8
C、1/16
D、1/32
A.库内每种需要拆零拣选的商品都要配置电子标签
B.电子标签为分货员提供位置指示和数量显示,指导其完成分货工作
C.分货时,每次分一个SKU
D.可设置多个分货区,提高分货效率
E.每次面向一个客户或订单分货
2. Consider A/a and B/b are two pair of independently assorting genes. When AaBb selfcross, the phenotype of the offspring is 9(A_B_) : 3(A_bb): 4(aaB_+aabb). There are six states about this inheritance. Which of them are correct? ① A and B interact each other in dominant epistasis. ② A and B interact each other in recessive epistasis. ③ Gene A is dominant epistasis on gene B/b. ④ Gene a is recessive epistasis on gene B/b. ⑤ Gene B is dominant epistasis on gene A/a. ⑥ Gene b is recessive epistasis on gene A/a.
A、① and ③
B、① and ⑤
C、② and ④
D、② and ⑥
Grains 4U Co (Grains) manufactures breakfast cereals and has three factories, four warehouses and three distribution depots spread across North America. The audit for the year ended 31 December 2015 is almost complete and the financial statements and audit report are due to be signed shortly. Profit before taxation is $7·9 million. The following events have occurred subsequent to the year end and no amendments or disclosures have been made in the financial statements.
Event 1 – Fire
On 15 February 2016, a fire occurred at the largest of the distribution depots. The fire resulted in extensive damage to 40% of the company’s vehicles used for dispatching goods to customers; however, there have been no significant delays to customer deliveries. The company estimates the level of damage to the vehicles to be in excess of $650,000. Only a minimal level of inventory, approximately $25,000, was damaged. Grain’s insurance company has started to investigate the fire to assess the likelihood and level of payment, however, there are concerns the fire was started deliberately, and if true, would invalidate any insurance cover.
Event 2 – Inventory
On 18 February 2016, it was discovered that a large batch of Grain’s new cereal brand ‘Loopy Green Loops’ held in inventory at the year end was defective, as the cereal contained too much green food colouring. To date no sales of this new cereal have been made. The cost of the defective batch of inventory is $915,000 and the defects cannot be corrected. However, the scrapped cereal can be utilised as a raw material for an alternative cereal brand at a value of $50,000.
Required:
For each of the two subsequent events described above:
(i) Based on the information provided, explain whether the financial statements require amendment; and
(ii) Describe audit procedures which should now be performed in order to form. a conclusion on any required amendment.
Note: The total marks will be split equally between each event.
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