A、part of prime cost
B、factory overhead
C、direct labour costs
D、administrative overheads
第1题
A. $163,618.
B. $224,945.
C. $265,879.
第2题
To prevent these difficulties, a dam (大坝) may be built across the river. This will store water for dry seasons and in wet seasons it will prevent the flooding of the land. A great lake will, no doubt, be formed behind the dam, and this may mean that houses and fields will be covered with water. Most people will accept that and will be ready to move to other places. Then the country can have the right amount of water at all times; more crops will be growing, there will be more food for everyone, and there will be no more floods.
Dams have been built for centuries in different parts of the world. Modern dams are usually built of concrete(混凝土) ,but earth dams were used in India and Sri Lanka about 2,500 years ago. There was another across the River Tigris very long ago, and large numbers of irrigation canals were made in Iraq to irrigate the land. The Romans were great dam-builders and there was also a famous dam at Ma'rubin Arabia.
The first paragraph mainly talks about ______.
A.the problems caused by river water
B.the necessity to irrigate the field
C.the water shortage in some countries
D.the canals carrying water to fields
第3题
the audit of the financial statements for the year ended 30 November 2007. The draft financial statements show
revenue of $125 million (2006 – $103 million), profit before tax of $5·6 million (2006 – $5·1 million) and total
assets of $95 million (2006 – $90 million). Your firm was appointed as auditor to Island Co for the first time in June
2007.
Island Co designs, constructs and installs machinery for five key customers. Payment is due in three instalments: 50%
is due when the order is confirmed (stage one), 25% on delivery of the machinery (stage two), and 25% on successful
installation in the customer’s coal mine (stage three). Generally it takes six months from the order being finalised until
the final installation.
At 30 November, there is an amount outstanding of $2·85 million from Jacks Mine Co. The amount is a disputed
stage three payment. Jacks Mine Co is refusing to pay until the machinery, which was installed in August 2007, is
running at 100% efficiency.
One customer, Sawyer Co, communicated in November 2007, via its lawyers with Island Co, claiming damages for
injuries suffered by a drilling machine operator whose arm was severely injured when a machine malfunctioned. Kate
Shannon, the chief executive officer of Island Co, has told you that the claim is being ignored as it is generally known
that Sawyer Co has a poor health and safety record, and thus the accident was their fault. Two orders which were
placed by Sawyer Co in October 2007 have been cancelled.
Work in progress is valued at $8·5 million at 30 November 2007. A physical inventory count was held on
17 November 2007. The chief engineer estimated the stage of completion of each machine at that date. One of the
major components included in the coal extracting machinery is now being sourced from overseas. The new supplier,
Locke Co, is located in Spain and invoices Island Co in euros. There is a trade payable of $1·5 million owing to Locke
Co recorded within current liabilities.
All machines are supplied carrying a one year warranty. A warranty provision is recognised on the balance sheet at
$2·5 million (2006 – $2·4 million). Kate Shannon estimates the cost of repairing defective machinery reported by
customers, and this estimate forms the basis of the provision.
Kate Shannon owns 60% of the shares in Island Co. She also owns 55% of Pacific Co, which leases a head office to
Island Co. Kate is considering selling some of her shares in Island Co in late January 2008, and would like the audit
to be finished by that time.
Required:
(a) Using the information provided, identify and explain the principal audit risks, and any other matters to be
considered when planning the final audit for Island Co for the year ended 30 November 2007.
Note: your answer should be presented in the format of briefing notes to be used at a planning meeting.
Requirement (a) includes 2 professional marks. (13 marks)
第4题
The departure time is 11:00 am and the( ) time of arrival is 19:15 local time in the evening.
第5题
Most video games call for some semblance of hand-and-eye coordination, and some hospitals arc now using them in recovery programs for brain-damaged patients. It has been found that some patients who were otherwise thought to be unreachable have been "brought out" through their use. Moreover, experimental research is now being conducted regarding the feasibility of video games as a test for drunken driving. Intoxicants tend to slow reaction time and impair coordination -- and nowhere is this kind of impairment more measurable than on the video game playfield. Some day a poor showing at "Six-Pack Man" may cost you your license.
Video games for microcomputer are not restricted to mere "twitch" games, however. Strategy games are becoming more and more popular, and among these are the so-called "fantasy role playing" adventures. These games allow players to construct a whole personality, choosing strengths and weaknesses from a list of possible character traits.
Nowadays, more and more adolescents are crowded in electronic game houses for days to experience what they perceive to be excitement. In due course, they train their abilities in confronting with new situations, and what's more, they learn how to communicate with their targeted rivals, in a novel and friendly way. But there is such a large amount of criticism concerning the electronic games that they are generally seen as a way of infecting hostility and belligerence. And the managers of such business are severely criticized by the schools and parents alike. On the 6ther hand, this business seems never fading. Instead, it becomes a success in many places, even if it is strictly controlled by certain policies.
Video games mirror a balance between reality and our own wishes. It has become all outlet for emotion. But we should bear in mind that everything has two sides. Video games would also do harm to us if we are reduced to its prisoners.
According to the article, the video game player can ______.
A.be successful in his life if success is clearly defined
B.control the world of our own for a time
C.forget about the uneasiness of real life for a while
D.never lose the game when he plays a hero
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