Mason also holds around $2 million of aircraft spares which are included within inventory. Mason sells the aircraft spares to amateur flying associations. Aircraft spares which are not sold after three years are scrapped. Approximately a quarter of this value is made up of specialist equipment taken out of aircraft when it was replaced by newer or more advanced equipment. Such specialist equipment is transferred from non-current assets to inventory without adjustment, and continue to be recognised at amortised cost. Which of the following summarises the key audit concern arising from the matter described?
A、Accuracy, valuation and allocation of non-current assets
B、Completeness of non-current assets
C、Existence of inventory
D、Accuracy, valuation and allocation of inventory
第1题
A.to
B.so
C.go
D.do
第2题
&8226;Read the letter below, on which the employee has written his notes.
&8226;Then, using all these handwritten notes, write your reply.
&8226;Write 120-140 words on the separate answer paper.
Dorse Road
London W6
September 12,1997
Mr. D. Mason
Radio World
6 Adelaide Park
London W6
Dear Mr Mason,
Re: Repair of Tashita Cassette Player
You returned our cassette player to us on 5th September, after having it(Sorry! Technician off sick)in your shop for over a month, saying that you could not repair the following faults:
1. A problem with the volume control. (needs replacing; part not available)
2. Difficulty operating the on/off switch. (Possible to replace, but very expensive)
I was very surprised to hear this, because the equipment is not all that (Manufactured in 1985) old. Therefore I would be grateful if you could explain in writing why the equipment is, in your opinion, beyond repair, so that I can discuss this(out of business since 1990) matter with the manufacturers.
Yours sincerely,
Paul Johnson
第3题
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
In the late 1960's many people in North America turned their attention to environmental problems, and new steel-and-glass skyscrapers were widely criticized: Ecologists pointed out that a cluster of tall buildings in a city often overburdens public transportation and parking lot capacities.
Skyscrapers are also lavish consumers, and wasters of electric power. In one recent year, the addition of 17 million square feet of skyscraper office space in New York City raised the peak daily demand for electricity by 120,000 kilowatts—enough to supply the entire city of Albany, New York, for a day.
Glass-walled skyscrapers can be especially wasteful. The beat loss (or gain) through a wall of half-inch plate glass is more than ten times than through a typical masonry wall filled with insulation board. To lessen the strain on heating and air-conditioning equipment, builders of skyscrapers have begun to use double-glazed panels of glass, and reflective glasses coated with silver or gold mirror films that reduce glare as well as heat gain. However, mirror-walled skyscrapers raise the temperature of the surrounding air and affect neighboring buildings.
Skyscrapers put a severe strain on a city's sanitation facilities, too. (If fully occupied, the two World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage each year—as much as a city the size of Stanford, Connecticut, which has a population of more than 109,000.)
Skyscrapers also interfere with television reception, block bird flyways, and obstruct air traffic. In Boston in the late 1960's, some people even feared that shadows from skyscrapers would kill the grass on Boston Common.
Still, people continue to build skyscrapers for all the reasons that they have always built them—personal ambition, civic pride, and the desire of owners to have the largest possible amount of rentable space.
The main purpose of the passage is to______.
A.compare skyscrapers with other modem structures
B.describe skyscrapers and their effect on the environment
C.advocate the use of masonry in the construction of skyscrapers
D.illustrate some architectural designs of skyscrapers
第4题
The first time that the question "what is at the bottom of the oceans" had to be answered with any commercial consequence was when the laying of a telegraph cable from Europe to America was proposed. The engineers had to know the depth profile of the route to estimate the length of cable that had to be manufactured. It was to Maury of the US Navy that the Atlantic Telegraph Company turned, in 1853, for information on this matter. In the 1840s, Manry had been responsible for encouraging voyages during which soundings were taken to investigate the depths of the North Atlantic and Pacific Oceans. Later, some of his findings amused much popular interest in his book The Physical Geography of the Sea.
The cable was laid, but not until 1866 was the connection made permanent and reliable. At the early attempts, the cable failed and when it was taken out for repairs it was found to be covered in living growths, a fact which defied contemporary scientific opinion that there was no life in the deeper parts of the sea. Within a few years, oceanography was under way. In 1872, Thomson led a scientific expedition, which lasted for four years and brought home thousands of samples from the sea. Their classification and analysis occupied scientists for years and led to a five-volume report, the last volume being published in 1895.
The proposal to lay a telegraph cable from Europe to America made oceanographic studies take on______.
A.an academic aspect
B.a military aspect
C.a business aspect
D.an international aspect
第5题
第6题
Skyscrapers are also enormous (23) , and wasters, of electric power. In one recent year, the addition (24) 17 million square feet of skyscraper office space in New York City raised the (25) daily demand for electricity by 120,000 kilowatts-- enough to (26) the entire city of Albany for a day. Glass-wailed skyscraper can be especially (27) . The heat loss (or gain) through a wall of half-inch plate glass is more than ten times (28) through a typical masonry wall filled with insulation board. To lessen the strain (29) heating and air-conditioning equipment, (30) of skyscrapers have begun to use double-glazed panels of glass, and reflective glasses (31) with silver or gold mirror films that reduce (32) as well as heat gain. However, (33) skyscrapers raise the temperature of the surrounding air and (34) neighboring buildings. Skyscrapers put severe pressure on a city's sanitation (35) , too. If fully occupied, the two World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage each year--as (36) as a city the size of Stamford, Connecticut, which has a (37) of more than 109,000. Skyscrapers also (38) with television reception, block bird flyways, and obstruct air traffic.
Still, people (39) to build skyscrapers for all the reasons that they have always built them--personal ambition and the (40) of owners to have the largest possible amount of rentable space.
A.at
B.to
C.out
D.towards
第7题
Skyscrapers are also lavish comsumers, and wasters of electric power. In one recent year, the addition of 17 million square feet of skyscraper office space in New York City raised the peak daily demand for electricity by 120,000 kilowattsenough to supply the entire city of Albany, New York, for a day.
Glass-walled skyscraper's can be especially wasteful. The beat loss (or gain)through a wall of half-inch plate glass is more than ten times that through a typical masonry wall filled with insulation board. To lessen the strain on heating and air-conditioning equipment, builders of skyscrapers have begun to use double- glazed panels of glass, and reflective glasses coated with silver or gold mirror films that reduce glare as well as heat gain. However, mirror-walled skyscrapers raise the temperature of the surrounding air and affect neighboring buildings.
Skyscrapers put a severe strain on a city's sanitation facilities, too. ( if fully occupied, the two World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage each year-- as much as a city the size of Stanford, Connecticut, which has a population of more than 109,000. )
Skyscrapers also interfere with television reception, block bird flyways, and obstruct air traffic. In Boston in the late 1960s, some people even feared that shadows from skyscrapers would kill the grass on Boston Common.
Still, people continue to build skyscrapers for all the reasons that they have always built them--personal ambition, civic pride, and the desire of owners to have the largest possible amount of rentable space.
The main purpose of the passage is to ______.
A.compare skyscraper's with other modern structures
B.describe skyscrapers and their effect on the environment
C.advocate the use of masonry in the construction of skyscrapers
D.illustrate some architectural designs of skyscrapers
第8题
Skyscrapers are also lavish comsumers, and wasters of electric power. In one recent year, the addition of 17 million square feet of skyscraper office space in New York City raised the peak daily demand for electricity by 120,000 kilowattsenough to supply the entire city of Albany, New York, for a day.
Glass-walled skyscrapers can be especially wasteful. The beat loss ( or gain) through a wall of half-inch plate glass is more than ten times that through a typical masonry wall filled with insulation board. To lessen the strain on heating and air-conditioning equipment, builders of skyscrapers have begun to use double glazed panels of glass, and reflective glasses coated with sih/er or gold mirror films that reduce glare as well as heat gain. However, mirror-walled skyscrapers raise the temperature of the surrounding air and affect neighboring buildings.
Skyscrapers put a severe strain on a city's sanitation facilities, too. ( If fully occupied, the two World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage each year-- as much as a city the size of Stanford, Connecticut, which has a population of more than 109,000. )
Skyscrapers also interfere with television reception, block bird flyways, and obstruct air traffic. In Bos ton in the late 1960s, some people even feared that shadows from skyscrapers would kill the grass on Boston Common.
Still, people continue to build skyscrapers for all the reasons that they have always built them--person al ambition , civic pride, and the desire of owners to have the largest possible amount of rentable space.
The main purpose of the passage is to ______.
A.compare skyscrapers with other modern structures
B.describe skyscrapers and their effect on the environment
C.advocate the use of masonry in the construction of skyscrapers
D.illustrate some architectural designs of skyscrapers
第9题
Skyscrapers are also lavish consumers and wasters of electric power. In one recent year, the addition of 17 million square feet of skyscraper office space in New York City raised the peak daily demand for electricity by 120,000 kilowatts—enough to supply the entire city of Albany, New York, for a day.
Glass-walled skyscrapers can be especially wasteful. The heat loss(or gain) through a wall of half-inch plate glass is more than ten times that through a typical masonry wall filled with insulation board. To lessen the strain on heating and air-conditioning equipment, builders of skyscrapers have begun to use double-glazed panels of glass I and reflective glasses coated with silver or gold mirror films that reduce glare as well as heat gain. However, mirror-walled skyscrapers raise the temperature of the surrounding air and affect neighboring buildings.
Skyscrapers put a severe strain on a city's sanitation(卫生) facilities, too. If fully occupied, the two(former) World Trade Center towers in New York City would alone generate 2.25 million gallons of raw sewage(污物) each year—as much as a city the size of Stamford, Connecticut, which has a population of more than 109,000. Skyscrapers also interfere with television reception, block bird flyways, and obstruct air traffic. In Boston in the late 1960's some people even feared that shadows from skyscrapers would kill the grass.
Still, people continue to build skyscrapers for all the reasons that they always have to build them—personal ambition, civic pride, and the desire of owners to have the largest possible amount of rentable space.
The main purpose of the passage is to ______.
A.discuss the advantages and disadvantages of skyscrapers
B.compare skyscrapers with other modern structures
C.describe skyscrapers and their effect on the environment
D.illustrate various architectural designs of skyscrapers
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