题目内容
（请给出正确答案）
Director:Have you____(做)chest film？
Resident:Yes,but no report from the department of radiology
A.inactivate
B.metabolite
C.taken
D.integumentary
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You___ to the theme park yesterday, it has not been made open to the public yet.
A.couldn’t have gone
B.must have gone
C.needn’t have gone
D.should have gone
A.inactivate
B.metabolite
C.taken
D.integumentary
Secretary: ______.
Manager: Definitely.
A．Do you want me to photocopy the file for each director？
B．Would you like the file photocopied for each director？
C．Can I help you photocopy the file？
D．May I have the file photocopied？
A.If you had listened to our agent more carefully, you would know that your policy does not cover accidents outside the UK.
B.As director of your department, you will have to get your employees to use the correct forms.
C.This is the second time I’ve written.Can’t you get anything right？
D.Let’s review the operating manual together so that you can get your documents to print correctly next time.
(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.
Required:
Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.
(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:
At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.
Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.
Required:
Prepare extracts from:
(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;
(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 5 marks (10 marks)
Section A暂缺
Section B – ALL SIX questions are compulsory and MUST be attempted
You are an audit manager of Pink Partners & Co (Pink) and are planning the audit of Golden Finance Co (Golden), a banking institution which provides a range of financial services including loans. Your firm has audited Golden for four years and the company’s year end is 30 September 2015.
At the end of August, Golden’s financial controller left and the new replacement is not due to start until approximately two months after the year end. The finance director, who is the sister-in-law of the audit engagement partner, has asked if a member of the audit team can be seconded to Golden for three months to act as the temporary financial controller.
You are aware that a number of the audit team members currently bank with Golden and two team members have significant loans owing to the company.
Pink’s taxation department also provides services to Golden. They have been approached by Golden to represent them in negotiations to resolve some outstanding issues with the taxation authorities, for which the fees quoted are substantial.
The finance director has informed the audit engagement partner that when the audit is complete, she would like the whole team to attend an evening watching the national football team play a match followed by a luxury meal.
Required:
Using the information above:
(i) Identify and explain FIVE ethical threats which may affect the independence of Pink Partners & Co’s audit of Golden Finance Co; and
(ii) For each threat, explain how it might be reduced to an acceptable level.
Note: The total marks will be split equally between each part.
In 1989,Melissa started Kids F.A.C.E.as an after-school club at her elementary school.The six-member group met each Monday to write letters and plan cleanup activities."We never thought it was anything more than a group of kids coming together so they could talk about the environment,"says Trish Poe,her mother.But then a letter from Milissa to the "Today" show got her club on television in 1990.When other kids heard about the club,they wrote asking how they could get involed.So Melissa,with the help of her mother,who today manages the Kids F.A.C.E.office as executive director,developed a membership book that instructed kids on environmental projects and how to start a club of their own."I felt like I had to write them all back at once because I didn't like what the president did to me.Because I didn't like being ignored...I didn't want the kids to have the same feeling,"says Melissa.Requests for information came from all over the nation.At first,Melissa's parents paid the postage and supply bills for the club,but soon expenses became too high.So the club found a sponsor,War-Mart Inc.,which began underwriting the bimonthly newsletter,Kids F.A.C.E.illustrated,which currently provides environmental updates,suggestions,and ideas to more than 2 million people world wide.
问题：How many people worldwide can have access to the club's bimonthly newsletter ___
A、1 million
B、2 million
C、3 million
D、4 million
More people wanted to join the club after________
A、a newspaper interview was made
B、enough letters were distributed
C、they heard about the club from a television show
D、Melissa became an executive director
When Melissa was starting the club,she was________
A、a school teacher working for the kids
B、a social worker taking care of children after school
C、the parent of a kid at school
D、a kid attending an elementary school
When Melissa first organized Kids F.A.C.E.,she meant to ()
A、have a writing club for the kids
B、ask the kids to clean the environment
C、give kids a chance to talk about the environment
D、have a national club
(47) As we know, cattle, mice, sheep and other animals have been cloned in the past years with mixing success. (48) All cloned animals have displayed defects later in life. (49) Scientists fear same could happen with cloned humans. (50) The company Clonaid is viewed skeptical by most scientists, who doubt the group's technical ability to clone a human being. (51) But the Clonaid spokeswoman said an dependent expert will confirm the baby's clone status through DNA testing.
(52) Clonaid is lead by Brigitte Boisselier a former deputy director of research at the Air Liquide Group, a French producer of industrial and medical gases. (53) Clonaid is also linked to a sect called the Raelians whose founder, Claude Vorihon, describes himself for a prophet and calls himself Rael. (54) The group believes cloning could extend human life for hundred of years. In fact, Clonaid has been racing the Italian fertility doctor Severion Antinori to produce the first cloned baby. (55) Antinori said in last month he expected one of his patients to give birth to a cloned baby in January.
(41)
Complaints should be made to a responsible person. Go back to the shop where you bought the goods, taking with you any receipt you may have. Ask to see the buyer in a large store. In a small store the assistant may also be the owner so you can complain direct. In a chain store ask to see the manager.
Even the bravest person finds it difficult to stand up in a group of people to complain, so if you do not want to do it in person, write a letter. Stick to the facts and keep copy of what you write. At this stage you should give any receipt numbers, but you should not need to give receipts or other papers to prove you bought the article. If you are not satisfied with the answer you get, or if you do not get a reply, write to the managing director of the firm, shop, or organization. Be sure to take copies of your own letters and any you receive.
If your complaint is a just one, the shopkeeper may offer to replace or repair the faulty article. You may find this an attractive solution. In certain cases you may have the right to refuse the goods and ask for your money back, but this is only when you have hardly used the goods and have acted at once. If you have suffered some special loss, if for example a new washing machine tears your clothes, you might receive money to replace them. If the shopkeeper refuses to give you money, ask for advice from the Consumers’ Association.
The shopper may make a complaint because
A．the article bought is not up to standard
B．it doesn't do what is claimed for it
C．He dislikes causing a fuss
D．he was at fault in buying the article
