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更多“Two issues should be considered as you prepare yourself for conducting strategy training: your knowl…”相关的问题
The last two sentences imply that ______.
A．statesmen in the world are less competent than jeans
B．the inhabitants of the world should speak the same language
C．statesmen have failed to reach agreement on many major issues of the world
D．jeans will help statesmen to reach agreement on some world issues
According to the passage, what should be understood by governments？
A．The link between the environment and the economy is not serious enough.
B．The two issues of poverty reduction and the environment have often been connected
C．Environmental collapse is a result of economic development
D．Environmental collapse is affecting the possibility for growth.
Questions 19-20
Complete the following summary of what students should do about health issues using NO MORE THAN'THREE WORDS for each answer
One month before leaving, find out if you can get 【19】 ______ where you are going to. Two weeks before you leave, ask your doctor to 【20】 ______ giving reasons for any medicines you are taking with you.
【19】
The following two issues relate to Spiko Co’s mining activities:
Issue 1: Spiko Co began operating a new mine in January 20X3 under a five-year government licence which required Spiko Co to landscape the area after mining ceased at an estimated cost of $100,000.
Issue 2: During 20X4, Spiko Co’s mining activities caused environmental pollution on an adjoining piece of government land. There is no legislation which requires Spiko Co to rectify this damage, however, Spiko Co does have a published environmental policy which includes assurances that it will do so. The estimated cost of the rectification is $1,000,000.
In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which of the following statements is correct in respect of Spiko Co’s financial statements for the year ended 31 December 20X4？
A.A provision is required for the cost of both issues 1 and 2
B.Both issues 1 and 2 require disclosure only
C.A provision is required for the cost of issue 1 but issue 2 requires disclosure only
D.Issue 1 requires disclosure only and issue 2 should be ignored
M: Yes, you are right. Let's begin. One, two, three, four…One, two, three, four…
W: Now, we are ready to start. Did you remember to bring a kickboard with you？
M: I sure did. I bought the whole outfit this morning: a kickboard, a pair of goggles, a swimsuit, and a swimming cap, all matching. I have also brought along the life ring that I originally learnt to swim with.
What are they talking about？
A．Keeping fit
B．Health issues
C．Swimming
D．Shopping
Required:
Outline the issues that should be considered when disposing of the LunarMint division noting the risks that might be involved.
(b) Historically, all owned premises have been measured at cost depreciated over 10 to 50 years. The management
board has decided to revalue these premises for the year ended 30 September 2005. At the balance sheet date
two properties had been revalued by a total of $1·7 million. Another 15 properties have since been revalued by
$5·4 million and there remain a further three properties which are expected to be revalued during 2006. A
revaluation surplus of $7·1 million has been credited to equity. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended
30 September 2005.
NOTE: The mark allocation is shown against each of the three issues.
a national supermarket chain of 23 stores, five of which are in the capital city, Urvina. All the stores are managed in
the same way with purchases being made through Volcan’s central buying department and product pricing, marketing,
advertising and human resources policies being decided centrally. The draft financial statements for the year ended
31 March 2005 show revenue of $303 million (2004 – $282 million), profit before taxation of $9·5 million (2004
– $7·3 million) and total assets of $178 million (2004 – $173 million).
The following issues arising during the final audit have been noted on a schedule of points for your attention:
(a) On 1 May 2005, Volcan announced its intention to downsize one of the stores in Urvina from a supermarket to
a ‘City Metro’ in response to a significant decline in the demand for supermarket-style. shopping in the capital.
The store will be closed throughout June, re-opening on 1 July 2005. Goodwill of $5·5 million was recognised
three years ago when this store, together with two others, was bought from a national competitor. It is Volcan’s
policy to write off goodwill over five years. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Volcan for the year ended
31 March 2005.
NOTE: The mark allocation is shown against each of the three issues.
Kyanite Pizzas Co (Kyanite) operates a large chain of fast food restaurants. You are an audit supervisor of Jasper & Co and are currently preparing the audit programmes for the audit of Kyanite’s financial statements for the year ended 31 March 2016. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.
(i) Property, plant and equipment
In the past Kyanite has received negative press reports over the condition of its fast food restaurants, with comments suggesting they are old fashioned and tired looking. Therefore during the year the company undertook a full review of all its assets and carried out extensive refurbishments to the majority of its restaurants. This review resulted in a significant amount of ageing fixtures and fittings being disposed of and a significant amount of capital expenditure was invested in all remaining restaurants. (6 marks)
(ii) Equity The refurbishment was financed via a share issue in April 2015 at a premium of $1·6 million. (4 marks)
Required:
Describe substantive procedures you should perform. to obtain sufficient and appropriate audit evidence in relation to the above two matters.
Note: The mark allocation is shown against each of the two matters above.
Interns must be able to adjust to a new cultural environment, particularly small towns and villages throughout Central America, and work in a bilingual setting. A working knowledge of Spanish is required. Interns must have completed their sophomore year of college and have taken at least two years of biological science courses.
Internships are available for three to six months. Living arrangements will be provided; however travel arrangements must be taken care of by the intern. All necessary school forms should be submitted to the organization for completion of university credit. This is an unpaid internship.
For more information and to apply, visit www.aidamerica.com/intern.
Where does Aid America work？
A．In Haiti
B．In Honduras
C．In Venezuela
D．In Argentina
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