Identify the errors in the following sentence:It striked me that they had really learned a great deal there. ()
A.striked
B.that they had
C.really learned
D.a great deal
A.striked
B.that they had
C.really learned
D.a great deal
A.to know
B.ow the way
C.they
D.behaved
A.视图管理
B.故障管理
C.记账管理
D.安全管理
B.Recording the same transaction more than once
C.Postinga part of a transacton correcdly asa debit or credit but to the wrong account
D.errors in the individual accounts.
E.Failure to record transaction or to post a transaction
A.identify
B.embody
C.substitute
D.picture
A.Public Identify
B.User Name
C.Associated Identities
D.Deregistration Reason
A.provide backout and recovery information
B.prevent security violations
C.provide system performance statistics
D.identify fields changed on master files
Hawthorn Enterprises Co
Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements.(3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
(1)企业目前的产量为100单位,成本最小化的劳动和资本分别为20和5。在图上用等产量线和等成本线表示出来。
(2)企业想将产量扩大为140单位,如果资本在短期固定,需要多少劳动?在图形上表示出来,并计算企业新的成本。
(3)在图形上表示出企业在长期生产140单位产品的成本最小化劳动和资本投入。
(4)如果边际技术替代率为K/L,计算生产140单位产品的最优劳动和资本投入。
Suppose that a firm' s production is q= 10L1/2K1/2. The cost of a unit of labor is $ 20 and the cost of a unit of capital is $ 80. a The firm is currently production 100 unis of output and has determined that the cost - mini-mizing quantities of labor and capital are 20 and 5, respectively. Graphically illustrate this using isoquants and isocost lines.
b,The firm now wants to increase output to 140 units. If capital is fixed in the short run, how much labor will the firm require? Illustrator this graphically and find the firms new total cost.
c. Graphically identify the cost - minimizing level of capital and labor in the long run if the firm wants to produce 140 units.
d. If the marginal rate of technical substitution is K/L, find the optimal level of capital and labor required to produce the 140 units of output.
Some analysts suggest that in recent years many people are less patient because of technology.They suggest that “digital technology, from cellphones to emails to Wads, is changing our lives.The instant results we get from this technology have in turn increased our desire for instant satisfaction in other aspects of our lives.”
Psychologist Jennifer Hartstein makes some observations.She explains that “we have become an immediate satisfaction culture, and we expect things to move quickly, efficiently and in the way we want.When that doesn't happen, we tend to become increasingly frustrated and unsatisfied.”
Some believe that e-mail is losing popularity and could soon become outdated.Why? Because many people who send messages do not have the patience to wait hours, or even minutes, for a response.Also, with e-mails, as with letter writing, introductory and concluding greetings are often expected.But many people consider such formalities(客套)to be boring and time-consuming.They prefer instant messaging.Many people do not take the time to proofread what they put in writing.As a result, letters and e-mails contain numerous grammatical and spelling errors.
The thirst for immediate results is not limited to the digital communications.People seem to be losing their ability to wait in other areas of life.For instance, do you ever find yourself talking too fast, eating too fast, driving too fast, or spending money too fast? The few moments it takes to wait for an elevator to come, for a traffic light to change, or for a computer to start may seem like too long a time.
16.According to the first paragraph, people ______.
A.were more patient in the past
B.have been patient for a long time
C.used to be patient while stuck in traffic
D.used to be patient while waiting in line
17.Nowadays people lose their patience because().
A.their desire for satisfaction has increased
B.they are bored with what they have
C.they have more things to do than before
D.their life has been changed by technology
18.Some believe that e-mail could soon become outdated because ______.
A.it takes a long time to start the computer
B.people value formalities between friends
C.people can hardly wait for a response
D.cellphones are more popular nowadays
19.The pursuit of instant results causes people to ______ .
A.become more impolite
B.have more errors in their writings
C.use voice messages instead of emails
D.lose many of their abilities in life
20.The best title for the passage might be “______”.
A.What Are the Problems Caused by Impatience
B.Are We Less Patient Today
C.What Happened to Technology
D.Has Digital Technology Changed Our Lives