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Question 5 1. You are auditing a business, May Company for 1999 and 2000. You discover tha

Question 5

1. You are auditing a business, May Company for 1999 and 2000. You discover that May Company has adopted the following treatment of certain items in the accounts.

—In 1999, inventory valuation method was FIFO, but in 2000 LIFO method has been used, as the prices is rising.

—Insurance expense from 1 July 2000 to 1 July 2001 has been absolutely recorded in the accounts for expenses incurred.

Required:

State the fundamental accounting concept which governs each of the above two treatments:

(a)inventory valuation method

(b)insurance expense

and discuss the effect which each treatment will have on the following financial ratios:

(i)net profit margin

(ii)return on capital employed

(iii)current ratio

(iv)quick (acid test)ratio

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发布时间：2020-10-29

更多“Question 5 1. You are auditing a business, May Company for 1999 and 2000. You discover tha”相关的问题

第1题

&8226;Write an answer to one of the questions 2-4 in this part．1. Question 2 &8226;You ar

&8226;Write an answer to one of the questions 2-4 in this part．

1. Question 2

&8226;You are Financial Advisor to a toy manufacturer。You have been asked to write a proposal about money management in the coming financial crisis．

&8226;Write the proposal．including the following points：

——refinement of your business processes，

——re-evaluation of your creditors and debtors，

——setting aside of savings for the worst times．

2. Question 3

&8226;A long-time client has written to complain about an under。shipment in their Christmas order．You have been asked to write a letter to apologise and offer solutions．

&8226;Write the letter：

——apologising for the mistake on your side，

——Offening solutions to the problem，

——showing your appreciation of their business，

——promising that such problems will not happen again.

3. Question 4

&8226;Your organisation has undertaken a series of experiments in order to become more cost effective．

You have been asked to write a report summarising the results of these cost-reducing strategies．

&8226;Write the report to the General Manager．including：

——a general introduction to this reform．

——One or two of the most effective strategies in this reform，

——One of the problems that surfaced during the course，

——what measures were taken to solve the above-mentioned problem．

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第2题

All of us have studied English for at least several years. But have you ever thought about

the question: Why Do You Study English？ What's the use of it？ Write a short essay to answer this question in more than 120 words.

1．英语是一种交流工具

2．英语已成为一种世界性语言

3．我们希望与外界交流

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第3题

Directions:This section is designed to test your ability to understand spoken English. You

Directions:

This section is designed to test your ability to understand spoken English. You will hear a selection of recorded materials and you must answer the questions that accompany them. There are TWO parts in this section, Part A and Part B.

Remember, while you are doing the test, you should first put down your answers in your test booklet. At the end of the listening comprehension section, you will have 3 minutes to transfer your answers from your test booklet onto ANSWER SHEET 1.

If you have any questions, you may raise your hand NOW as you will not be allowed to speak once the test has started.

Now look at Part A in your test booklet.

Part A

You will hear 10 short dialogues. For each dialogue, there is one question and four possible answers. Choose the correct answer—A, B, C or D, and mark it in your test booklet. You will have 15 seconds to answer the question and you will hear each dialogue ONLY ONCE. Now look at question 1.

Question 1:

W: Air China has a flight on August 27th. Will that be OK, sir？

M: No, I'm afraid not. My sister is getting married on the 26th.

W: How about Air China Flight 985 on the 25th？

M: Oh, that's good.

Question 2:

W: What would you like for dessert？

M: I think I'll have an ice cream. I suggest you try some chocolate cake.

W: Well, I have to watch my weight. You go ahead and get yours.

Question 3:

M: Can I give you a lift？

W: Isn't it out of your way？

M: No, it's on my way home.

W: You're so nice. Thank you.

Question 4:

M: I have to leave now.

W: So soon？ Can't you stay a little longer？

M: I wish I could, but it's very late now. Thank you for your wonderful meal.

W: I'm glad you enjoyed it.

Question 5:

M: Do you mind me putting my heavy luggage in your room？

W: No. Go ahead.

M: And would you mind if I take off my shoes？ My feet are killing me.

W: Well, I'd rather you didn't. It's rather a hot day.

Question 6:

M: Look at the long waiting line. I'm glad you've made a reservation.

W: Because I know a lot of people now like eating out, especially on weekends. M. Yes, what's more, this place is very popular in this district.

Question 7:

M: I haven't got my scores on the PETS yet. Do you think I should call to ask for it？

W: There's no hurry. You won't get any results even you call it.

M: But I have already waited for a long time.

W: The test scores will be released at least one more month later.

Question 8:

M: Look at the bed. We bought it last month but the price is 50% off now!

W: Yes, we cut the price down just now.

M: Can I return the one I bought and get my money back？

W: I'm afraid it's too late. Only those bought in ten days can be returned.

Question 9:

M: May I know your e-mail address？

W: I'll send you an e-mail, so we don't have to do the spelling on the phone, OK？

M: That's a good idea.

Question 10:

M: My toothache is killing me.

W: I told you to make an appointment yesterday.

M: I thought it was going away. But now it's getting worse.

Which flight will the man take？

[A] Air China Flight 985 on the 26th.

[B] Air China Flight 985 on the 27th.

[C] Air China Flight 985 on the 28th.

[D] Air China Flight 985 on the 25th

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第4题

Directions: This section is designed to test your ability to understand spoken English. Yo

Directions:

If you have any questions, you may raise your hand NOW as you will not be allowed to speak once the test has started.

Part A

Question 1:

M: Good morning. May I help you？

W: I'd like to exchange some money first.

M: Anything else？

W: Then open a saving account.

Question 2:

M: When will the bank open？

W: It opens from 8:30 a.m. to 6:30 p.m. from Monday to Friday, and it opens from 9:30 a.m. to 3:30 p.m. on Saturday and Sunday.

Question 3:

M: Why don't we stop for some crackers after the film？

W: I'd love to, but I am on a diet.

M: But you're very slim.

W: Yes, girls can never be too thin.

Question 4:

W: Dear, I feel hungry now. How about you？

M: So do I. Let me call the room service. Hello, room service. Please send a menu to 826, thank you!

Question 5:

W: Jack must have been joking when he said that he was going to quit his job.

M: Don't be too sure. He told me that he was trying to sell his house.

Question 6:

M: I'd like to talk to you about our next building project. Can you fix a meeting for this week？ What about Thursday？

W: Well, I'm sorry. I've been extremely busy this week. I'll be at a meeting all day on Thursday. And I'm going out of town on Friday. Is Wednesday all right？

Question 7 :

M: I thought it would be fun if we all went to the movie downtown.

W: Count me out.

M: Why？

W: I've heard that it's not worth the money.

Question 8:

M: You must be Kelly. Thanks for coming. It's hard to find a good baby- sitter on a Friday night.

W: I like watching kids, and I need the extra money. I'd like to talk to you about my new rate increases.

Question 9:

M: Mrs. Anderson, you must have gained a deep insight into the problems of married couples.

W: Yes, I think I have.

M: What do you consider to be the most important problems？

Question 10 :

M: I enjoy camping out in the summer. A great change from city life, I think.

W: Yes, you said it. I went with my friends last Sunday. We really enjoyed ourselves, and we are going camping next weekend. Would you like to come along with us？

M: I'd love to, thank you.

Now look at question 1.

Where does the conversation most probably take place？

[A] In a post office.

[B] In a hotel.

[C] In a bank.

[D] In a supermarket.

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第5题

unfnished statements,Directions: Afier reading the fllowing pasage, you will find 5 qu

estions or

asmarkedA), B), C)4 choicesnumbered 40 to 44. For each question or statement, there ar

4Croud letter on the Answer and D). You should make the orret choice and mark the coresponding Sheet with a single line through the center.There are a few reasos whyje hnfebiedl buincs may have toubtein scuring businessfinancing (筹集资金) through a bank or credit union:

* Your business isn't fimmly established; If your business is less than two years old, it's unlikely that a traditional lender will be wlling to take a chancee on funding your business.

* Your businss credit score is lacking; Once you apply for an employer ienification (雇主识别)

number, you have to start building a business credit score. You can improve the score by paying your bll,s establishing trade credit accounts, and staying in busines. The business and personal credit score both afect whether a lender is wlling to offer you business financing.

* You lack a demonstrated (证明的) need; Taking on debt is a common way for raising funds.However, you should never do so unless you need to. Lenders will refuse to finance a business that can't clearly show why they need funding, and how they'll pay it back.

If, as a home business owner, you discover an area that requires serious investment, you should be able to make your case to lenders, whether they are your local bank or an online lender.

40. A traditional lender will NOT be wlling to provide funds to a business if()

A) it is a foreign company

C) it is located in a remote area

B) it has been newly set up

D) it is a small family business

41. Whether a business can obtain financing is likely to be decided by().

A) its yearly profit

C) its business credit score

B) its business scale type

D) its relationship with a lender

42. To secure business financing, a business owner should clearly demonstrate to the lender().

A) the need for funding

C) the company's products

B) the marketing strategy

D) the business management

43. The expression “make your case" in the sentence “... you should be able to make your case to

lenders..." (Para. 5) means

A) give your sales plan

C) make your promise

B) offer your proposal

D) state your reasons

44，The passage is mainly about

A) when a home-based business should build a business credit score

B) how a family business applies for financing from a local bank

C) why a home-based business has difficulty obtaining financing

D) where a home-based business can secure business financing

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第6题

Answer ONE of the questions 2, 3, or 4 below.1. Question 2？A foreign business associate is

Answer ONE of the questions 2, 3, or 4 below.

1. Question 2

？A foreign business associate is visiting your company for three days. You have been asked to organize the visit end plan appropriate entertainment.

？Write a letter to the visitor outlining a timetable for the visit and describing the activities you have planned.

？Write 200- 250 words on your Answer Sheet.

Question 3

？Your manager is keen to introduce new practices into your company. He has asked you to write a report which includes details of two practices from another company which you would suggest adopting in your own company.

？Write the report for your manager, including the following information:

？what you admire about the other company

？which two of its practices you would adopt

？why your company would benefit from them.

？Write 200- 250 words on the separate answer paper provided.

3. Question 4

？Your company has employed an outside consultant to organize an exhibition of your products, to be held next month. His work is unsatisfactory, and your boss has now decided that you should take over full responsibility instead. Your boss has asked you to write to the consultant to explain why he has been replaced.

？Write the letter to the consultant;

？giving two reasons why he has been replaced

？telling him he will be paid for this work

？asking him to brief you on the current situation.

？Write 200—250 words on the separate answer paper provided.

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第7题

Write an answer to ONE of the Questions 2, 3 or 4 below.1. Question 2？You have received a

Write an answer to ONE of the Questions 2, 3 or 4 below.

1. Question 2

？You have received a letter from Mr. Brown, a purchasing manager from a company producing high quality greeting cards, who is inquiring about your CN 51 printers.

？You have decided to answer the letter immediately.

？Write your letter to tell the customer that you have sufficient goods to supply the original model of printer including the following information:

？you have sufficient stock to meet the customer's needs;

？you have a wide range of goods to meet the customer's specifications;

？you recommend upgraded products and their advantages as well;

？you mentioned the new price and it is worth the extra money;

？you promise to send him a sample of the latest model by express.

？Write 200-250 words on the separate paper provided.

2. Question 3

？You are the Sales Manager of your company. You have been asked by your Managing Director to write a report about the automobile sales situation of the last five months.

？Write your report, including the following information:

？the sales in different cities' markets;

？the comparison between the sales of the standard car and luxury car;

？the conclusions about the sales;

？the suggestions for future sales strategy.

？Write 200-250 words on the separate answer paper provided.

3. Question 4

？As China further speeds up developing the western part of the country, you are considering expanding computer market in Xinjiang Autonomous Region. The chairman of the Board has asked you to write a report on the strategy to explore the potential market in Xinjiang.

？Write a report on the strategy to explore the potential market in Xinjiang. You should include the following information.

？the present situation of computer consumption;

？the reasons for establishing an agency there;

？the budget for opening the agency;

？the strategies on how to explore the potential market.

？Write 200-250 words on the separate answer paper provided.

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第8题

Section ADirections: This section is to test your ability to give proper answers to questi

Section A

Directions: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.

(1)

A．It will rain.

B．None of them.

C．Yes, we all went.

D．They don't.

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第9题

Answer ONE of Questions 2, 3 or 4 below.1. Question 2&8226;You are the Sales Manager of yo

Answer ONE of Questions 2, 3 or 4 below.

1. Question 2

&8226;You are the Sales Manager of your company. You have been asked by your Managing Director to write a report about the computer sales situation of the previous quarter.

&8226;Write your report, including the following information:

&8226;the sales in different markets:

&8226;the comparison between the sales of the laptop computer and the desktop computer;

&8226;the conclusions about the sales;

&8226;the suggestions for future sales strategy.

&8226;Write 200--250 words on the separate answer paper provided.

2. Question 3

？ As China further speeds up developing the western part of the country, you are considering establishing a branch in Xi'an The Chairman of the Board has asked you to write a proposal saying why a branch should be opened in Xi'an.

&8226;Write the proposal, explaining the reasons why you think a branch should be opened in Xi'an, and include the following points:

&8226;the size of the branch;

&8226;the reasons for opening the branch;

&8226;the budget for opening the branch;

&8226;how to manage the branch.

&8226;Write 200-250 words on the separate answer paper provided.

3. Question 4

&8226;You have received a letter from Sunny Company concerning the goods your company sells to them.

&8226;Writer a letter to Sunny Company, advising them that the first order for 30 TV sets has been shipped. In order to attract more orders, you should include the following points in your letter:

&8226;you have some new types of the products to supply;

&8226;you can offer more discounts to regular customers;

&8226;ask about the end-users comments on the goods supplied;

&8226;you promise that the terms and conditions will be better on a large order.

&8226;Write 200-250 words on the separate paper provided.

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第10题

Question 23 is based on the following news. At the end of the news item, you will be given

5 seconds to answer the question.

Now, listen to the news.

Under the agreement, the nuclear warheads will be

[A] controlled by Russia.