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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、price
B、production
C、place
D、promotion
In the following text, some sentences have been removed. For Questions 41-45, choose the most suitable one from the list (A、B、C、D、E、F、G……) to fit into each of the numbered blank. There are several extra choices, which do not fit in any of the gaps. (10 points)
The race to select the Beijing 2008 Olympic mascot is heating up and from all accounts the panda is out in front. According to news reports, the Sichuan panda team is pulling out all the stops to get the giant panda chosen—not surprisingly, as most of the pandas in China can be found in Sichuan. (41)______.
So what does an Olympic mascot represent to the world？ The Sichuan team says that the giant panda represents the peace and harmony of the Olympic spirit, but is that what a panda really portrays？ What, after all, does a giant panda do all day？ It pulls down bamboo shoots and eats, and when it's not eating, it sleeps. That's it! That is all a panda does. (42)______.
Fortunately there are other candidates for the honor of representing the Beijing Olympics, including the Chinese tiger. Now there's a contrast with the panda! The tiger is sleek; the tiger is swift. When the tiger springs into action, one can see its muscles ripple with energy; When a tiger is hunting for food, first it stalks its prey, perhaps a herd of wild swine. Then it chooses a victim and cleverly plans its strategy for the chase. Carefully choosing its moment, the tiger takes off with power and speed, as much as 80 km per hour. (43)______. The tiger is sleek, strong, swift and uses clever strategy to achieve its goal. Is it not the ideal animal to represent the athletes who have planned and carried out Icing-term strategies to qualify for the Olympics？
(44)______. However, the tiger, like most predatory animals, is not truly vicious—this is a common misperception. Under normal circumstances it kills only for food. When hungry it goes after its prey with fierce determination. it not take fierce determination for an athlete to win a medal in the Olympics？
Some years ago, Shell carried out a very successful ad campaign in Canada and the US. The ads showed a tiger getting into the gas tank of an auto; the accompanying slogan was "Put a tiger in your tank!" (45)______. Nowadays China is amazing everyone with the power and speed of its economic development, far outstripping the other nations of the world. In the latest Olympics, the Chinese athletes surprised the world not only with the number of medals they won but also with the categories in which they won them. I would therefore argue that Beijing's 2008 Olympic mascot should be an animal that embodies the great qualities, power and speed, of the Chinese athletes and their homeland—the Chinese tiger.
A. One might say that the giant panda is fat and lazy! What if there is no bamboo？ Does it find other food？ No. When the panda's food disappears, the panda disappears. In fact, the giant panda is a very vulnerable animal and that is why today it is at risk of extinction. Do Chinese really want a fat, lazy animal for their Olympic mascot？
B. Everyone understood the message: the tiger meant extra power and speed for your car. The original Olympics in Greece brought together athletes in a fierce trial of power and speed.
C. Recently it was brought to my attention that the 1988 Seoul Olympics had a tiger mascot. Does this make the tiger ineligible for use in the 2008 Beijing Olympics？ In an informal poll of my friends and colleagues, I discovered that no one remembered the mascot of the 1988 games. In fact, they did not remember the mascot of the Sydney Olympics or even of this year's Athens Olympics.
D. They have created 29 possible panda designs for consideration by the Beijing Olympic organizing committee, which will be making the choice.
E. To be sure, the giant panda seems loveable whereas the tiger might be thought by some t
•Read the Chairman's Statement below.
•For questions (23-28), choose the correct answer.
•Mark one letter (A, B or C) on your Answer Sheet.
Chairman's Statement
Despite the appearance of a new competitor on the market, the company continued to grow and increase its market share throughout 2000. Partly in response to this new threat, but more importantly, as part of a strategy for growth, several key decisions were taken this year. The most significant new developments included a range of vitamin-rich drinks for children and low calorie diet drinks, which both proved very popular.
The company is still best known for its range of refreshing fruit drinks and, not surprisingly, these were our biggest sellers once more. There were two new additions to the range last year, Squish! and Liquid Sunshine, both of which have a distinctive Caribbean flavour. The first sales figures suggest that our expensive TV advertising campaign was very successful and that these products will soon be as popular as the rest of the fruit drink range.
Growth in the keep-fit and health markets meant our energy drinks did well in 2000. Sales of one brand, Booster were second only to fruit drinks in April. The strength of this particular market also explains the success of our new diet drinks.
There were, however, big differences in the performance of our older products. The company's oldest product, mineral water, continued to enjoy a healthy share of a very profitable mass market. It seems our customers are still happy to stay with the brand despite the increasing number of competitors' products. Unfortunately, the same cannot be said of our Ice-T and Chocomania drinks. Sales showed an initial increase in the summer after we re-launched both products but customers soon bought other brands and total annual sales for both product ranges were disappointing.
The company also said goodbye to its own brand of cola, launched in 1998. After two unsuccessful years of trying to break into the huge cola market, 2000 looked like being another poor year. The company finally accepted that it had made a wrong decision and stopped production in September of that year.
What was the main reason the company decided to launch its new product ranges？
A．It faced increased competition.
B．It wanted to enter new markets.
C．It initiated a policy of expansion.
A、Introduction
B、Materials and Methods
C、Results
D、Discussion
A、clarify points they didn’t understand
B、learn more details
C、raise different opinion and discuss it with the speaker
D、get comments and suggestions on relevant issues
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