题目内容
（请给出正确答案）
The paint should be mixed ______ one part of paint to two parts of water.
A．in proportion
B．in proportion to
C．out of proportion
D．in the proportion of
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更多“The paint should be mixed ____…”相关的问题
According to the passage，which of the following statements is true？
A. The public could share the artist's feelings through their choice of shapes and colors.
B. The painter should not choose to paint ugly things.
C. Contemporary artists are completely different from other artists.
D. All artists are teaching the public consciously.
Trees should only be pruned (修剪, 整枝) when there is a good and clear reason for doing so and, fortunately, the number of such reasons is small. Pruning involves the cutting away of overgrown and unwanted branches, and the inexperienced gardener can be encouraged by the thought that more damage results from doing it unnecessarily than from leaving the tree to grow in its own way. First, pruning may be done to make sure that trees have a desired shape or size. The object may be to get a tree of the right height, and at the same time to help the growth of small side branches which will thicken its appearance or give it a special shape. Secondly, pruning may be done to make the tree healthier. You may cut out diseased or dead wood, or branches that are rubbing against each other and thus causing wounds. The health of a tree may be encouraged by removing branches that are blocking up the centre and so preventing the free movement of air. One result of pruning is that an open wound is left on the tree and this provides an easy entry for disease, but it is a wound that will heal. Often there is a race between the healing and the disease as to whether the tree will live or die, so that there is a period when the tree is at risk. It should be the aim of every gardener to reduce that risk of death as far as possible. It is essential to make the wound on the tree which has been pruned smooth and clean for healing will be slowed down by roughness. You should allow the cut surface to dry for a few hours and then paint it with one of the substances available from garden shops produced especially for this purpose. Pruning is usually done in winter, for then you can see the shape of the tree clearly without interference from the leaves and it is. too very unlikely that the cuts you make will bleed. If this does happen, it is, of course, impossible to paint them properly.
Pruning is probably usually done to______.
A．make the small branches thicker
B．get rid of the small branches
C．improve the shape of the tree
D．make the tree grow taller
Introduction and client background
You are an audit senior in Staple and Co and you are commencing the planning of the audit of Smoothbrush Paints Co for the year ending 31 August 2010.
Smoothbrush Paints Co is a paint manufacturer and has been trading for over 50 years, it operates from one central site, which includes the production facility, warehouse and administration ffices.
Smoothbrush sells all of its goods to large home improvement stores, with 60% being to one large chain store Homewares. The company has a one year contract to be the sole supplier of paint to Homewares. It secured the contract through signifi cantly reducing prices and offering a four-month credit period, the company’s normal credit period is one month.
Goods in/purchases
In recent years, Smoothbrush has reduced the level of goods directly manufactured and instead started to import paint from South Asia. Approximately 60% is imported and 40% manufactured. Within the production facility is a large amount of old plant and equipment that is now redundant and has minimal scrap value. Purchase orders for overseas paint are made six months in advance and goods can be in transit for up to two months. Smoothbrush accounts for the inventory when it receives the goods.
To avoid the disruption of a year end inventory count, Smoothbrush has this year introduced a continuous/perpetual inventory counting system. The warehouse has been divided into 12 areas and these are each to be counted once over the year. The counting team includes a member of the internal audit department and a warehouse staff member. The following procedures have been adopted;
1. The team prints the inventory quantities and descriptions from the system and these records are then compared to the inventory physically present.
2. Any discrepancies in relation to quantities are noted on the inventory sheets, including any items not listed on the sheets but present in the warehouse area.
3. Any damaged or old items are noted and they are removed from the inventory sheets.
4. The sheets are then passed to the fi nance department for adjustments to be made to the records when the count has fi nished.
5. During the counts there will continue to be inventory movements with goods arriving and leaving the warehouse.
At the year end it is proposed that the inventory will be based on the underlying records. Traditionally Smoothbrush has maintained an inventory provision based on 1% of the inventory value, but management feels that as inventory is being reviewed more regularly it no longer needs this provision.
Finance Director
In May 2010 Smoothbrush had a dispute with its fi nance director (FD) and he immediately left the company. The company has temporarily asked the fi nancial controller to take over the role while they recruit a permanent replacement. The old FD has notifi ed Smoothbrush that he intends to sue for unfair dismissal. The company is not proposing to make any provision or disclosures for this, as they are confi dent the claim has no merit.
Required:
(a) Identify and explain the audit risks identifi ed at the planning stage of the audit of Smoothbrush Paints Co. (10 marks)
(b) Discuss the importance of assessing risks at the planning stage of an audit. (4 marks)
(c) List and explain suitable controls that should operate over the continuous/perpetual inventory counting system, to ensure the completeness and accuracy of the existing inventory records at Smoothbrush Paints Co. (10 marks)
(d) Describe THREE substantive procedures the auditor of Smoothbrush Paints Co should perform. at the year end in confi rming each of the following:
(i) The valuation of inventory; (3 marks)
(ii) The completeness of provisions or contingent liabilities. (3 marks)
Passage One
Questions 21 to 25 are based on the following passage.
Every artist knows in his heart that he is saying something to the public. Not only does he want so say it well，but he wants it to be something which has not been said before. He hopes the public will listen and understand-he wants to teach them. and he wants them to learn from him. What visual artists like painters want to teach is easy to make out but difficult to explain，because painters translate their experiences into shapes and colors，not words. They seem to feel that a certain selection of shapes and colors，out of the countless billions possible，is exceptionally interesting for them and worth showing to us. Without their work we should never have noticed these particular shapes and colors，or have felt the delight which they brought to the artist. Most artists take their shapes and colors from the world of nature and from human bodies in motion and repose：their choices indicate that these aspects of the world are worth looking at，that they contain beautiful sights. Contemporary artists might say that they merely choose subjects that provide an interesting pattern，that there is nothing more in it. Yet even they do not choose entirely without reference to the character of their subjects. If one painter chooses to paint a gangrenous(生坏疽的)leg and another a lake in moonlight，each of them is directing our attention to a certain aspect of the world. Each painter is telling us something，showing us something，emphasizing something-all of which mean that，consciously or unconsciously，he is trying to teach us.
All artists are common in that______.
A. they use shapes and colors instead of words
B. they are trying to teach the public
C. what they want to teach is difficult to explain
D. they want to learn from the public
