第1题
A.what
B.that
C.when
D.if
第2题
A.habilitate
B.rehabilitate
C.preclude
D.prelude
第3题
A.habilitate
B.rehabilitate
C.preclude
D.prelude
第4题
plastic products. The draft financial statements for the year ended 31 March 2006 show revenue of $47·4 million
(2005 – $43·9 million), profit before taxation of $2 million (2005 – $2·4 million) and total assets of $33·8 million
(2005 – $25·7 million).
The following issues arising during the final audit have been noted on a schedule of points for your attention:
(a) In April 2005, Keffler bought the right to use a landfill site for a period of 15 years for $1·1 million. Keffler
expects that the amount of waste that it will need to dump will increase annually and that the site will be
completely filled after just ten years. Keffler has charged the following amounts to the income statement for the
year to 31 March 2006:
– $20,000 licence amortisation calculated on a sum-of-digits basis to increase the charge over the useful life
of the site; and
– $100,000 annual provision for restoring the land in 15 years’ time. (9 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 Keffler Co for the year ended
31 March 2006.
NOTE: The mark allocation is shown against each of the three issues.
第5题
Dim Flag As Boolean
Private Sub Form. MouseDown (Button As Integer,
Shift As Integer, X As Single, Y As Single)
Flag = True
End Sub
Private Sub Form. MouseMove (Button As Integer,
Shift As Integer, X As Single, Y As Single)
Flag = False
End Sub
Private Sub Form_ MouseUp (Button As Integer,
Shift As Integer, X As Single, Y As Single)
If Flag = False Then
Print "DDDD"
End If
End Sub
程序运行后,如果想在窗体上输出DDDD,则应执行的操作为______。
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