题目内容
（请给出正确答案）
A.enjoyment
B.banquet
C.festival
D.achievement
E.possessions
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更多“Both material and cognitive improvement are no more important than moral acts.”相关的问题
The Safe Soap Co makes environmentally-friendly soap using three basic ingredients. The standard cost card for one batch of soap for the month of September was as follows:
The budget for production and sales in September was 120,000 batches. Actual production and sales were 136,000 batches. The actual ingredients used were as follows:
Required:
(a) Calculate the total material mix variance and the total material yield variance for September. (8 marks)
(b) In October the materials mix and yield variances were as follows:
Mix: $6,000 adverse
Yield: $10,000 favourable
The production manager is pleased with the results overall, stating:
‘At the beginning of September I made some changes to the mix of ingredients used for the soaps. As I expected, the mix variance is adverse in both months because we haven’t yet updated our standard cost card but, in both months, the favourable yield variance more than makes up for this. Overall, I think we can be satisfied that the changes made to the product mix are producing good results and now we are able to produce more batches and meet the growing demand for our product.’
The sales manager, however, holds a different view and says:
‘I’m not happy with this change in the ingredients mix. I’ve had to explain to the board why the sales volume variance for October was $22,000 adverse. I’ve tried to explain that the quality of the soap has declined slightly and some of my customers have realised this and simply aren’t happy but no-one seems to be listening. Some customers are even demanding that the price of the soap be reduced and threatening to go elsewhere if the problem isn’t sorted out.’
Required:
(i) Briefly explain what the adverse materials mix and favourable materials yield variances indicate about production at Safe Soap Co in October.
Note: You are NOT required to discuss revision of standards or operational and planning variances. (4 marks)
(ii) Discuss whether the sales manager could be justified in claiming that the change in the materials mix has caused an adverse sales volume variance in October. (3 marks)
A、the applied potential causes the n-type material to be more positive than the p-type material
B、the applied potential causes the n-type material to be more negative than the p-type material
C、both materials are at the same potential
D、None of these
(i) Revaluation of property, plant and equipment (PPE)
At the beginning of the year, management undertook an extensive review of Elounda Co’s non-current asset valuations and as a result decided to update the carrying value of all PPE. The finance director, Peter Dullman, contacted his brother, Martin, who is a valuer and requested that Martin’s firm undertake the valuation, which took place in August 20X5. (5 marks)
(ii) Inventory valuation
Your firm attended the year-end inventory count for Elounda Co and ascertained that the process for recording work in progress (WIP) and finished goods was acceptable. Both WIP and finished goods are material to the financial statements and the quantity and stage of completion of all ongoing production was recorded accurately during the count.
During the inventory count, the count supervisor noted that a consignment of finished goods, compound E243, with a value of $720,000, was defective in that the chemical mix was incorrect. The finance director believes that compound E243 can still be sold at a discounted sum of $400,000. (6 marks)
(iii) Bank loan
Elounda Co secured a bank loan of $2·6 million on 1 October 20X4. Repayments of $200,000 are due quarterly, with a lump sum of $800,000 due for repayment in January 20X7. The company met all loan payments in 20X5 on time, but was late in paying the April and July 20X6 repayments. (4 marks)
Required:
(a) Describe substantive procedures you should perform. to obtain sufficient, appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
(b) Describe the procedures which the auditor of Elounda Co should perform. in assessing whether or not the company is a going concern. (5 marks)
The example in Egypt and Italy shows that
A．surviving material culture is easy to understand.
B．museums are not capable of preserving so many items.
C．archaeology is not a high priority in both countries.
D．further excavation might be unnecessary.
A、都考虑了区域间贸易 Both considered interregional trade
B、都考虑了物质在使用过程中的存量 Both considered the material in-use stock
C、都依据物质守恒定律进行定量分析 Both are based on the law of conservation of mass to analyze material flows
D、都显化了产品生产到报废之间的时间差 The time difference between product production and the end of life is demonstrated in the two frameworks
The rarity of the raw material is the deciding factor of both the () and the ()of silk.
A. color
B. value
C. softness
D. mystery
A．The auditor obtains sufficient appropriate evidence,but concludes that misstatements are both material and pervasive to the financial statements
B．The auditor cannot obtain sufficient appropriate audit evidence in order to enable him to give an opinion on the financial statements
C．The auditor concludes that the financial statements are free from material misstatement
D．The auditor obtains sufficient appropriate evidence,and concludes that misstatements are material, but not pervasive to the financial statements
An air capacitor is connected in a circuit. If it is filled with dielectric material, how do the charge Q and electric energy U stored in the capacitor change？
A、Both Q and U increase
B、Both Q and U decrease
C、Q increases and U decreases
D、Q decreases and U increases
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