题目内容
（请给出正确答案）
A．＄350,000.
B．＄100,000.
C．＄150,000.
D．＄250,000.
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“An old equipment has a book value of $ 350,000, deprecation expense ＄100,000, and current”相关的问题
Modem cowboy seem to be giving up the bandanna (印花大手帕) handkerchief; yet there was a time when this article was almost as necessary to a cowboy's equipment as a rope, and it served for purposes almost as varied.
The bandanna made a good sling for a broken arm; it made a good bandage for a blood wound. Early Irish settlers on the Nueces River used to believe that a bandanna handkerchief that had been worn by a drowned man would, if cast into a stream above the sunken body, float until it came over the body and then sink, thus locating the body. Many a cowboy out on the lonely plains has been buried with a clean bandanna spread over his face to keep the dirt, or the coarse blanket on which the dirt was poured, from touching him. The bandanna has been used to hang men. Rustlers used to "wave" strangers around with it as a warning against nearer approach, though the hat was more commonly used for signaling. Like the Mexican sombrero (阔边帽) or the fourgallon Stetson, the bandanna could not be made too large. When the cowboys of the Old West make their final parade on the grassy shores of Paradise, the guidon (旗手) that leads them should be a bandanna handkerchief. It deserves to be called the "flag of the range country".
To a cowboy, the bandanna was once ______.
A．almost as important as his lasso (套索)
B．more important than his lasso
C．a decoration
D．a flag
The agency's devices monitor a great deal of telephone circuits, cable lines and the microwave transmissions that carry an increasing share of both spoken and written communications. Computers are programed to watch for "trigger" words or phrases indicating that a message might interest intelligence analysis, when the trigger is pulled, entire messages are tape-recorded or printed out.
That kind of eavesdropping is, however, relatively simple compared with the breakthroughs that lie ahead in the field of snoopery. Already it is technically feasible to "bug" an electric typewriter by picking up its feeble electronic emissions from a remote location and then change them into words. And some scientists believe that it may be possible in the future for remote electronic equipment to intercept and "read" human brain waves.
Where such capabilities exist, so does the potential for abuse. It is the old story of technology rushing forward with some new wonder, before the men who supposedly control the machines have found how to prevent the machines from controlling them.
Which is the best title for the passage？
A．Fight against Eavesdropping.
B．A New Breakthrough.
C．No Place to Hide.
D．An Impassioned Warning.
The agency's devices monitor a great deal of telephone circuits, cable lines and the microwave transmissions that carry an increasing share of both spoken and written communications. Computers are programed to watch for "trigger" words or phrases indicating that a message might interest intelligence analysis, when the trigger is pulled, entire messages are tape-recorded or printed out.
That kind of eavesdropping is, however, relatively simple compared with the breakthroughs that lie ahead in the field of snoopery. Already it is technically feasible to "bug" an electric typewriter by picking up its feeble electronic emissions from a remote location and then change them into words. And some scientists believe that it may be possible in the future for remote electronic equipment to interceptand "read" human brain waves.
Where such capabilities exist, so too does the potential for abuse. It is the old story of technology rushing forward with some new wonder, before the man who supposedly control the machines have found how to prevent the machines from controlling them.
Which is the best title for the passage？
A．Fight Against Eavesdropping.
B．A New Breakthrouth.
C．No Place to Hide.
D．An Impassioned Warning.
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.
Pear International Co (Pear) is a manufacturer of electrical equipment. It has factories across the country and its customer base includes retailers as well as individuals, to whom direct sales are made through their website. The company’s year end is 30 September 2012. You are an audit supervisor of Apple & Co and are currently reviewing documentation of Pear’s internal control in preparation for the interim audit.
Pear’s website allows individuals to order goods directly, and full payment is taken in advance. Currently the website is not integrated into the inventory system and inventory levels are not checked at the time when orders are placed.
Goods are despatched via local couriers; however, they do not always record customer signatures as proof that the customer has received the goods. Over the past 12 months there have been customer complaints about the delay between sales orders and receipt of goods. Pear has investigated these and found that, in each case, the sales order had been entered into the sales system correctly but was not forwarded to the despatch department for fulfilling.
Pear’s retail customers undergo credit checks prior to being accepted and credit limits are set accordingly by sales ledger clerks. These customers place their orders through one of the sales team, who decides on sales discount levels.
Raw materials used in the manufacturing process are purchased from a wide range of suppliers. As a result of staff changes in the purchase ledger department, supplier statement reconciliations are no longer performed. Additionally, changes to supplier details in the purchase ledger master file can be undertaken by purchase ledger clerks as well as supervisors.
In the past six months Pear has changed part of its manufacturing process and as a result some new equipment has been purchased, however, there are considerable levels of plant and equipment which are now surplus to requirement. Purchase requisitions for all new equipment have been authorised by production supervisors and little has been done to reduce the surplus of old equipment.
Required:
(a) In respect of the internal control of Pear International Co:
(i) Identify and explain FIVE deficiencies;
(ii) Recommend a control to address each of these deficiencies; and
(iii) Describe a test of control Apple & Co would perform. to assess if each of these controls is operating effectively. (15 marks)
(b) Describe substantive procedures you should perform. at the year end to confirm each of the following for plant and equipment:
(i) Additions; and
(ii) Disposals. (4 marks)
(c) Pear’s finance director has expressed an interest in Apple & Co performing other review engagements in addition to the external audit; however, he is unsure how much assurance would be gained via these engagements and how this differs to the assurance provided by an external audit.
Required:
Identify and explain the level of assurance provided by an external audit and other review engagements. (3 marks)
Pear’s directors are considering establishing an internal audit department next year, and the finance director has asked about the differences between internal audit and external audit and what impact, if any, establishing an internal audit department would have on future external audits performed by Apple & Co.
Required:
(d) Distinguish between internal audit and external audit. (4 marks)
(e) Explain the potential impact on the work performed by Apple & Co during the interim and final audits, if Pear International Co was to establish an internal audit department. (4 marks)
Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
In an interview last month, Frank Church, chairman of the Senate committee that is investigating the CIA, issued an oblique but impassioned warning, that the technology of eavesdropping had become so highly developed that Americans might soon be left with "no place to hide". That day may have arrived. Newsweek has learned that the country's most secret intelligence operation, the National Security Agency, already possesses the computerized equipment to monitor nearly all overseas telephone calls and most domestic and international printed messages.
The agency's devices monitor thousands of telephone circuits, cable lines and the microwave transmissions that carry an increasing share of both spoken and written communications. Computers are programmed to watch for "trigger" words or phrases indicating that a message might interest intelligence analysis, when the trigger is pulled, entire messages are tape-recorded or printed out.
That kind of eavesdropping is, however, relatively simple compared with the breakthroughs that lie ahead in the field of snoopery. Already it is technically feasible to "bug" an electric typewriter by picking up its feeble electronic emissions from a remote location and then translating them into words. And some scientists believe that it may be possible in the future for remote electronic equipment to intercept and "read" human brain waves.
Where such capabilities exist, so too does the potential for abuse. It is the old story of technology rushing forward with some new wonder, before the man who supposedly control the machines have figure out how to prevent the machines from controlling them.
Which is the best title for the passage？
A．Fight Against Eavesdropping
B．A New Breakthrouth
C．No Place to Hide
D．An Impassioned Warning
A．barn
B．room
C．hut
D．shed
警告：系统检测到您的账号存在安全风险
为了保护您的账号安全，请在“简答题”公众号进行验证，点击“官网服务”-“账号验证”后输入验证码“”完成验证，验证成功后方可继续查看答案！
