During the current year, the total assets of Mifflinburg Corporation decreased by $60,
A、100000
B、200000
C、110000
D、250000
A、100000
B、200000
C、110000
D、250000
What amount will be shown as income tax in the statement of profit or loss for the year().
A、$15.6 million
B、$12.6 million
C、$16.8 million
D、$18.3 million
A.across
B. in
C. throughout
D. during
A.If a purchase requisition is created, the current moving average price is proposed as the valuation price
B.The moving average price is equal to the total value multiplied by total quantity of stock
C.Goods receipts are always valuated based on the moving average price from the material master record
D.Price difference postings can happen when posting an invoice receipt
A.Used essential tools of inquiry
B.Learned mathematical arts only
C.Sought help
D.Learned general topics
A.First World War
B.World War the One
C.the First World War
D.the World War One
A.If he carries on driving like that, he will end up dead
B.Some researchers think most American people would end up to lose under the new tax plan
C.She fled with her family during the war and ended up in a remote village
D.If you do not study for the exam, you will definitely end up with a poor score
乔伊大学四年的学分绩点很高。这是能反映乔伊的生产率高的强信号吗?为什么?
Joe earned a high grade - point average during his four years of college. Is this achievement a strong signal to Joe' 8 future employer that he will be a highly productive worker? Why or why not?
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 $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
Zhongxing Chemicals Corporation in China exported two tons of disinfectant (消毒剂) in one container to the United States. The trade was effected on the term of CIF New York US$ 20000. Upon the reception of the consignment at New York Port, the Consignee found the disinfectant was wet and useless according to the normal function of the substance. The consignee brought the claim against the Carrier and Insurer and gave the notice to the local survey agent mentioned in the Policy without any delay. The cause and origin of the damage, in accordance with the survey report, is the moisture in the Container, resulting either from: Stuffing of the goods in an atmosphere with a high hygrometry (湿度) Accidental wetting by rainwater during the course of stuffing Stowing the bags on wet wooden bases.Questions:(可用中文回答)(1)What shall we do according to the survey report?(2) If the shipper presented a loading inspection report as follows, what measures shall we take?
_ on roofs and telegraph wires.These birds are swallows.They are __62__ together because, very soon, they will be flying __63__ to much warmer lands, where they will find __64__ the small flying insects on which they __65__.There are no such insects __66__ in Britain during the winter; it is __67__ cold for them.
The swallows settle, fly off, swoop, and __68__ again.this they do many times, for they are making short __69__ flights in order to be fit for the long journey __70__ them.
__71__ of these migrating birds leave Britain in the autumn.They fly __72__ for hundreds of miles __73__ they reach the warm lands of Africa.But not all the birds get there, for many of them perish in the stormy weather they meet with __74__.
In the spring of the following year they __75__ the long and tiring journey back to Britain.They return to the identical barn or tree in the __76__ district which they had left the __77__ autumn.How do these birds find their__78__ there and back over such vast distances? Nobody knows exactly __79__, but it has something to do __80__ winds and air currents.
61.a.being perched b.perched c.being perching d.be perched
62.a.gathering b.assembling c.waiting d.forming
63.a.to south b.the south c.to southwards d.south
64.a.a great number of b.a great deal of c.plenty of d.numerous
65.a.feed b.are fed c.eat d.rely
66.a.near b.about c.nearby d.over
67.a.too b.a bit c.very d.much
68.a.fly off b.swoop c.settle d.turn back
69.a.practical b.practicing c.practice d.practiced
70.a.in advance b.ahead of c.in front of d.in front
71.a.Swarms b.Herds c.Flocks d.Schools
72.a.firmly b.stoutly c.harshly d.steadily
73.a.until b.before c.when d.as
74.a.in the way b.on the way c.half the way d.all the way
75.a.take b.fly c.find d.make
76.a.old b.original c.familiar d.identical
77.a.before b.previous c.above going d.former
78.a.way b.path c.course d.route
79.a.why b.when c.how d.what
80.a.against b.away c.for d.with