A、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.
B、I'd like to open a bank account.
C、Accounting is the fastest growing profession in the modern business world.
D、Private accountant, also called executive or administrative accountant, handle the financial records of a business.
第1题
The summary of uncorrected misstatements included in Boston Co’s audit working papers, including notes, is shown below. The audit engagement partner is holding a meeting with the management team of Boston Co next week, at which the uncorrected misstatements will be discussed.
(i) During the year Boston Co impaired one of its factories. The carrying value of the assets attributable to the factory as a single, cash-generating unit totalled $3·6 million at the year end. The fair value less costs of disposal and the value in use were estimated to be $3 million and $3·5 million respectively and accordingly the asset was written down by $100,000 to reflect the impairment. Audit procedures revealed that management used growth rates attributable to the company as a whole to estimate value in use. Using growth rates attributable to the factory specifically, the audit team estimated the value in use to be $3·1 million.
(ii) Interest charges of $75,000 relating to a loan taken out during the year to finance the construction of a new manufacturing plant were included in finance charges recognised in profit for the year. The manufacturing plant is due for completion in November 2016.
(iii) One of Boston Co’s largest customers, Cleveland Co, is experiencing financial difficulties. At the year end Cleveland Co owed Boston Co $100,000, against which Boston Co made a 5% specific allowance. Shortly after the year end Cleveland Co paid $30,000 of the outstanding amount due but has since experienced further problems, leading to their primary lender presenting a formal request that Cleveland Co be liquidated. If successful, only secured creditors are likely to receive any reimbursement.
(iv) During the year Boston Co purchased 150,000 shares in Nebraska Co for $4·00 per share. Boston Co classified the investment as a financial asset held at fair value through profit or loss. On 31 December 2015, the shares of Nebraska Co were trading for $4·29. At the year end the carrying value of the investment in Boston Co’s financial statements was $600,000.
Required:
(a) Explain the matters which should be discussed with management in relation to each of the uncorrected misstatements, including an assessment of their individual impact on the financial statements; and
(b) Assuming that management does not adjust any of the misstatements, discuss the effect on the audit opinion and auditor’s report.
The following mark allocation is provided as guidance for this question:
(a) 14 marks
(b) 6 marks
第2题
A、accounting period 会计分期
B、accounting entity 会计主体
C、account payable 应付账款
D、certified public accountant 会计学
第3题
A.Ⅰ only
B.Ⅲ only
C.Ⅰ and Ⅱ only
D.Ⅰ and Ⅲ only
E.Ⅰ, Ⅱ, and Ⅲ
第4题
A.Ⅰ only
B.Ⅲ only
C.Ⅰ and Ⅱ only
D.Ⅰ and Ⅲ only
E.Ⅰ, Ⅱ, and Ⅲ
第5题
Which of the following statements is true of the Parkinson's disease?
A.Parkinson's always shows the same symptoms on different people,
B.People inflicted with Parkinson's often have a shaking hand or a stiff hand
C.The symptoms of Parkinson's vary among different patients.
D.Victims of Parkinson's find it difficult to recall what they have eaten for dinner.
第6题
Which of the following statements is true of the Parkinson's disease?
A.Parkinson's always shows the same symptoms on different people.
B.People inflicted with Parkinson's often have a shaking hand or a stiff hand.
C.The symptoms of Parkinson's vary among different patients.
D.Victims of Parkinson's find it difficult to recall what they have eaten for dinner.
第7题
A.Shortage of refrigerant oil
B.Slight shortage of refrigerant
C.Excessive condenser cooling water flow
D.Faulty expansion valve
第8题
Workers with skills in science, technology, engineering, and mathematics (STEM) are among the mmost in demand and highest paid.They are seen as key drivers of problem-solving and economic growth, who will help shape the future.And most of them are men.Nadya Fouad, a professor of educational psychology at the University of Wisconsin-Milwaukee, and her colleagues surveyed more than 5,000 women who had graduated from some of the top universities with engineering degrees over the past six decades.They found that 40 percent had either quit the field or never entered the profession in the first place.For more than two decades, women have accounted for about 20 percent of all engineering degrees.Yet fewer than 11 percent of all engineers are women.For the most part, Fouad found that what really pushed women out were uncivil workplace climates, the expectation to put in long hours of face time in the office, and the feeling that there was little opportunity to advance.Of the women who left the field less than five years ago, two-thirds pursued better opportunities in other fields——72 percent became either managers or executives.One-third said they stayed home with children because their companies didn"t settle work-life conflicts.
It is not about making the women more confident or anything.It"s really about the climate in the workplace, Fouad said.Even women who are staying consider leaving because they don"t have superior support.They don"t have training and development opportunities.And their colleagues are not civil to them, look down upon them, or talk behind their backs.The fmdings add weight and context to previous looks at why more women don"t go into or don"t stay in STEM fields.The previous studies tend
to explain that women aren"t "naturally" smart enough, and that these are careers for men.Furthermore, Fouad makes recommendations to create a good work environment.The problem should be recognized that women aren"t leaving just because they want to spend time with their children.They"re leaving because of the difficult workplace climate and lack of opportunity to advance.The company, starting from the managers, is supposed to invest in professional training which is beneficial to the women"s development and advance.
It is commonly believed that STEM workers__________. 查看材料
A.receive less salary compared with their skills
B.are helpful to promote economic development
C.are more than in demand
D.resolve driving problems
第9题
Exercise is one of the few factors with a positive role in long-term maintenance of body weight.Unfortunately, that message
has not gotten through to the average American, who would rather try switching to "light" beer and low-calorie bread than increase physical exertion. The Centers for Disease Control, for example, found that fewer than one-fourth of overweight adults who were trying to shed pounds said they were combining exercise with their diet.
In rejecting exercise, some people may be discouraged too much by caloric-expenditure charts;for example, one would have to briskly walk three miles just to work off the 275 calories in one delicious Danish pastry (小甜饼). Even exercise professionals concede half a point here. "Exercise by itself is a very tough way to lose weight," says York Onnen, program director of the President's Council on Physical Fitness and Sports.
Still, exercise's supporting role in weight reduction is vital. A study at the Boston University
Medical Center of overweight police officers and other public employees confirmed that those
who dieted without exercise regained almost all their old weight, while those who worked exercise
into their daily routine maintained their new weight.
If you have been sedentary ( 极少活动的 ) and decide to start walking one mile a day, the
added exercise could burn an extra 100 calories daily. In a year's time, assuming no increase in
food intake, you could lose ten pounds. By increasing the distance of your walks gradually and
making other dietary adjustments, you may lose even more weight.
26. What is said about the average American in the passage?
A.They tend to exaggerate the healthful effect of “light” beer
B.They usually ignore the effect of exercise on losing weight
C.They prefer “light” beer and low-calorie bread to other drinks and food
D.They know the factors that play a positive role in keeping down body weight
第10题
Questions 31 to 35 are based on the following passage.
Americans are a very energetic and mobile people, always on the run; rushing from one appointment to another, from a PTA (Parent Teacher Association) meeting to a social planning committee. They have very little time to spend preparing elaborate(精致的,复杂的)everyday meals to be eaten at leisure. In many homes it is rare for the whole family to sit down at supper together. Clubs and committees force them to grab a quick meal rather than a sit-down supper.
When they do have the chance to eat at home, often the working housewife prefers to prepare meals that can be quickly heated and consumed. It is no wonder, therefore, that America has become a shelter for fast food consumption.
This great transformation occurred after World War Ⅱ when many women began to work full time and spend less time at home with their families. Women, however, wanted to function well in the capacity of homemaker, as well as that of career woman but time became a precious commodity(商品)which had to be carefully used.
Therefore, it was necessary to make her life easier at home in the preparation of the family dinner. Simultaneously with women entering the job market there was also a shifting of the focus of home entertainment from the radio to the television. Television became the latest fashion in the 1950s and no one wanted to miss his or her favorite programs. And then, the place for supper shifted from the dining room to the living room.
As the customs changed, so did the culture. The immediate solution for this was the invention of the TV dinner. These were frozen meals which were divided into portions of meat and vegetables. They could easily be put into an oven(锅)and prepared within minutes. The tin trays(托盘)in which they were served were conveniently carried into the living room and dinner was consumed in front of a TV set. Cleaning up afterwards was no problem. The tin trays were easily thrown into the garbage.
From fast dinners at home the next step was quick eating while on the road. Love for TV was combined with the fascination for the automobile. It is not odd that with the development of the superhighways America saw the beginning of fast food chains. McDonald's paved the way with its variety of burgers and cold drinks soon to be followed by all kinds of other foods. Today dozens of fast-food chain stores can be found along highways, in modern shopping malls and scattered throughout neighborhoods in America. Taco Bell, Pizza Hut, Roy Roger's, Burger King and Wendy's are just a few of the fast-food chains which are now part of American culture. They offer chicken, donuts, tacos and pizza, all quickly produced in great quantities for the masses. These establishments have given shape to the modern lifestyles and diet of the American people.
31.In America, the whole family seldom have dinner together at home because_.
A.they have so many social activities
B.they have a lot of meetings to attend
C.they rush from one appointment to another
D.they often move from one place to another
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