At the end of the competition I found myself get the （many) ______ flowers.

A.had been completed

B.had completed

C.has been completed

D.has completed

ws:

For the year to end of March 2014, CSZ Co had domestic and foreign sales of $40 million, all on credit, while cost of sales was $26 million. Trade payables related to both domestic and foreign suppliers.

For the year to end of March 2015, CSZ Co has forecast that credit sales will remain at $40 million while cost of sales will fall to 60% of sales. The company expects current assets to consist of inventory and trade receivables, and current liabilities to consist of trade payables and the company’s overdraft.

CSZ Co also plans to achieve the following target working capital ratio values for the year to the end of March 2015:

Required:

(a) Calculate the working capital cycle (cash collection cycle) of CSZ Co at the end of March 2014 and discuss whether a working capital cycle should be positive or negative. (6 marks)

(b) Calculate the target quick ratio (acid test ratio) and the target ratio of sales to net working capital of CSZ Co at the end of March 2015. (5 marks)

(c) Analyse and compare the current asset and current liability positions for March 2014 and March 2015, and discuss how the working capital financing policy of CSZ Co would have changed. (8 marks)

(d) Briefly discuss THREE internal methods which could be used by CSZ Co to manage foreign currency transaction risk arising from its continuing business activities. (6 marks)

They discussed the problem three or four times,but could come to no_______.

A end B conclusion

C result D judgment

JOL Co stated at a

recent meeting of the board of directors that: ‘our loss of market share during the last three years might lead to the

end of JOL Co as an organisation and therefore we must address this issue immediately’.

Required:

(b) Discuss the statement of the managing director of JOL Co and discuss six performance indicators, other than

decreasing market share, which might indicate that JOL Co might fail as a corporate entity. (10 marks)

According to the passage, which of the following statements is NOT true？

A．Mr Duffy once confided in the woman.

B．Mr Duffy felt an intense sense of shame.

C．The woman wanted to end the relationship.

D．They became estranged probably after a quarrel.

对于如下程序，单击Co皿andl事件发生后，窗体上显示的内容为 ______。 Private Sub Command1_Click() Dim i As Integer,a a As Integer Do While i＜20 Do While True If i Mod 10 = 0 Then Exit Do Else i=i-1 End If Loop i=i+11 a=a+1 Loop Print a End Sub

A．21

B．32

C．33

D．11

Why does the author mention dinosaurs at the end of the passage？

[ A] Because they could only live in the warm climate.

[ B ] Because they once dominated the earth.

[ C ] Because their extinction indicates future disasters.

[ D] Because dinosaurs and humans never live in the same age.

According to the passage, which of the following statements is NOT true？

A．Mr Duffy once confided in the woman.

B．Mr Duffy felt an intense sense of shame.

C．The woman wanted to end the relationship.

D．They became estranged probably after a quarrel.

from the individual statements of profit or loss for the year ended 31 March 20X7: Parket Co consistently made sales of $20,000 per month to Suket Co throughout the year. At the year end, Suket Co held $20,000 of this in inventory.

Parket Co made a mark-up on cost of 25% on all sales to Suket Co.

What is Parket Co’s consolidated cost of sales for the year ended 31 March 20X7？

A.$954,000

B.$950,000

C.$774,000

D.$766,000

continue as a going concern based on the period to 30 June 20X5. Which of the following procedures must the auditor perform to identify factors that may affect Z Co’s ability to continue as a going concern beyond 30 June 20X5？

A、Analysis of cash flow forecasts

B、Review of board minutes

C、Review of loan terms

D、Inquiry of management

A、Request that management extends the assessment period to 30 September 20X5

B、Request that management extends the assessment period to 31 December 20X5

C、Request that management extends the assessment period to 31 December 20X6

D、No action is required provided the auditor is satisfied with management's assessment to 30 June 20X5