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When mentioning “the $4 million to $10 million range” (Lines 3-4, Paragraph 3) the author is talking about.
A gold market.
B real estate.
C stock exchange.
D venture investment.
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更多 “ When mentioning “the $4 million to $10 million range” (Lines 3-4, Paragraph 3) the author is talking about.A gold market.B real estate.C stock exchange.D venture investment. ” 相关考题
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3 You are the manager responsible for the audit of Albreda Co, a limited liability company, and its subsidiaries. Thegroup mainly operates a chain of national restaurants and provides vending and other catering services to corporateclients. All restaurants offer ‘eat-in’, ‘take-away’ and ‘home delivery’ services. The draft consolidated financialstatements for the year ended 30 September 2005 show revenue of $42·2 million (2004 – $41·8 million), profitbefore taxation of $1·8 million (2004 – $2·2 million) and total assets of $30·7 million (2004 – $23·4 million).The following issues arising during the final audit have been noted on a schedule of points for your attention:(a) In September 2005 the management board announced plans to cease offering ‘home delivery’ services from theend of the month. These sales amounted to $0·6 million for the year to 30 September 2005 (2004 – $0·8million). A provision of $0·2 million has been made as at 30 September 2005 for the compensation of redundantemployees (mainly drivers). Delivery vehicles have been classified as non-current assets held for sale as at 30September 2005 and measured at fair value less costs to sell, $0·8 million (carrying amount,$0·5 million). (8 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended30 September 2005.NOTE: The mark allocation is shown against each of the three issues.
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2 Plaza, a limited liability company, is a major food retailer. Further to the success of its national supermarkets in thelate 1990s it has extended its operations throughout Europe and most recently to Asia, where it is expanding rapidly.You are a manager in Andando, a firm of Chartered Certified Accountants. You have been approached by DuncanSeymour, the chief finance officer of Plaza, to advise on a bid that Plaza is proposing to make for the purchase ofMCM. You have ascertained the following from a briefing note received from Duncan.MCM provides training in management, communications and marketing to a wide range of corporate clients, includingmulti-nationals. The ‘MCM’ name is well regarded in its areas of expertise. MCM is currently wholly-owned byFrontiers, an international publisher of textbooks, whose shares are quoted on a recognised stock exchange. MCMhas a National and an International business.The National business comprises 11 training centres. The audited financial statements show revenue of$12·5 million and profit before taxation of $1·3 million for this geographic segment for the year to 31 December2004. Most of the National business’s premises are owned or held on long leases. Trainers in the National businessare mainly full-time employees.The International business has five training centres in Europe and Asia. For these segments, revenue amounted to$6·3 million and profit before tax $2·4 million for the year to 31 December 2004. Most of the International business’spremises are held on operating leases. International trade receivables at 31 December 2004 amounted to$3·7 million. Although the International centres employ some full-time trainers, the majority of trainers provide theirservices as freelance consultants.Required:(a) Define ‘due diligence’ and describe the nature and purpose of a due diligence review. (4 marks)
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(b) You are the audit manager of Johnston Co, a private company. The draft consolidated financial statements forthe year ended 31 March 2006 show profit before taxation of $10·5 million (2005 – $9·4 million) and totalassets of $55·2 million (2005 – $50·7 million).Your firm was appointed auditor of Tiltman Co when Johnston Co acquired all the shares of Tiltman Co in March2006. Tiltman’s draft financial statements for the year ended 31 March 2006 show profit before taxation of$0·7 million (2005 – $1·7 million) and total assets of $16·1 million (2005 – $16·6 million). The auditor’sreport on the financial statements for the year ended 31 March 2005 was unmodified.You are currently reviewing two matters that have been left for your attention on the audit working paper files forthe year ended 31 March 2006:(i) In December 2004 Tiltman installed a new computer system that properly quantified an overvaluation ofinventory amounting to $2·7 million. This is being written off over three years.(ii) In May 2006, Tiltman’s head office was relocated to Johnston’s premises as part of a restructuring.Provisions for the resulting redundancies and non-cancellable lease payments amounting to $2·3 millionhave been made in the financial statements of Tiltman for the year ended 31 March 2006.Required:Identify and comment on the implications of these two matters for your auditor’s reports on the financialstatements of Johnston Co and Tiltman Co for the year ended 31 March 2006. (10 marks)
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(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. Theproduct recall was prompted by the high level of customer returns due to claims of poor quality. For the year to30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operationsare disclosed separately on the face of the income statement. (6 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended30 September 2006.NOTE: The mark allocation is shown against each of the three issues.
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3 You are the manager responsible for the audit of Lamont Co. The company’s principal activity is wholesaling frozenfish. The draft consolidated financial statements for the year ended 31 March 2007 show revenue of $67·0 million(2006 – $62·3 million), profit before taxation of $11·9 million (2006 – $14·2 million) and total assets of$48·0 million (2006 – $36·4 million).The following issues arising during the final audit have been noted on a schedule of points for your attention:(a) In early 2007 a chemical leakage from refrigeration units owned by Lamont caused contamination of some of itsproperty. Lamont has incurred $0·3 million in clean up costs, $0·6 million in modernisation of the units toprevent future leakage and a $30,000 fine to a regulatory agency. Apart from the fine, which has been expensed,these costs have been capitalised as improvements. (7 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended31 March 2007.NOTE: The mark allocation is shown against each of the three issues.
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(b) You are the audit manager of Petrie Co, a private company, that retails kitchen utensils. The draft financialstatements for the year ended 31 March 2007 show revenue $42·2 million (2006 – $41·8 million), profit beforetaxation of $1·8 million (2006 – $2·2 million) and total assets of $30·7 million (2006 – $23·4 million).You are currently reviewing two matters that have been left for your attention on Petrie’s audit working paper filefor the year ended 31 March 2007:(i) Petrie’s management board decided to revalue properties for the year ended 31 March 2007 that hadpreviously all been measured at depreciated cost. At the balance sheet date three properties had beenrevalued by a total of $1·7 million. Another nine properties have since been revalued by $5·4 million. Theremaining three properties are expected to be revalued later in 2007. (5 marks)Required:Identify and comment on the implications of these two matters for your auditor’s report on the financialstatements of Petrie Co for the year ended 31 March 2007.NOTE: The mark allocation is shown against each of the matters above.
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What does the author mean by “most people are literally having a ZZZ” (Lines 2-3, Paragraph 5)?A They are getting impatient.B They are noisily dozing off.C They are feeling humiliated.D They are busy with word puzzles.
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By saying "Newspapers like ... their own doom" (Lines 3-4, Para. 1), the author indicates that newspaper______.A．neglected the sign of crisisB．failed to get state subsidiesC．were not charitable corporationsD．were in a desperate situation
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Estimates _____ anywhere from 600 000 to 3 million. Although the figure may vary, analysts do agree on another mater: that the number of the homeless is increasing. One of the federal government’s studies predicts that the number of the homeless will reach nearly 19 million by the end of this decade.[A] cover[B] change[C] differ[D] range
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By mentioning the experiment in the second paragraph，the author implies that______.（ ）[A]our definition of what’s normal varies with gender[B]our focus of attention variesl with gender and age[C]our definition of what’s average changes over time[D]our focus of attention is distracted when interfered
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How much on average is the European Tissue business worth a month?__________A.Around 8.5 billion euros
B.About 10 million dollars
C.About 708 million euros
D.Around 833 billion dollars
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With computer users linker to the Internet growing ( ) every year, business is trying to cash in on the worldwide network.
A. at million B. with a million
C. with one million D. by the million
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The only city on the western coast which has a population of more than one million is（）ADarwinBPerthCthe Gold CoastDBrisbane
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The government is spending（）on railways.A、millions of dollarsB、million of dollarsC、millions of dollarD、million dollars
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The only city on the western coast which has a population of more than one million is（）A、DarwinB、PerthC、the Gold CoastD、Brisbane
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单选题In his study on the failures of the American educational system, Professor Harris states that over two million high school seniors in this country are functionally illiterate, and at least as much as four million others cannot read at an eighth-grade level.A
at least as much as four million others cannotB
at least as many as four million and more cannotC
more than four million of other students are unable toD
there was at least four million other students unable toE
more than four million others cannot
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单选题_____ the number in full-time employment fell by 2 million, the number of people inpart-time work doubled to over 4 million.A
UnlessB
UntilC
WhileD
Since
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单选题How many African elephants were there in 1979?A
About 10 million,B
About 9 million,C
About 1 million,D
About 600,000.
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问答题Passage 1 The cost of staging the year 2000 Olympics in Sydney is estimated to be a staggering $ 9 million, but (1) the city is preparing to the financial benefits that come from holding such an international event by equaling the commercial success of Los Angeles, the only city yet to have made a demonstrable profit from the Games in 1984. At precisely 4:20 a.m. on Friday the 24th of September 1993, it was announced that Sydney had beaten five other competing cities around the world, and Australians everywhere, not only Sydneysiders, were justifiably proud of the result. (2) But, if Sydney had lost the bid, would the taxpayers of New South Wales and of Australia have approved of governments spending millions of dollars in a failed and costly exercise? There may have been some consolation in the fact that the bid came in $ l million below the revised budget and $ 5 million below the original budget of $ 29 million formulated in mid-1991. However, the final cost was the considerable sum of $ 24 million, the bulk of which was paid for by corporate and community contributions, merchandising, licensing, and the proceeds of lotteries, with the NSW Government, which had originally been willing to spend up to $ 10 million, contributing some $ 2 million. (3) The Federal Government’s grant of $ 5 million meant, in effect, that the Sydney bid was financed by every Australian taxpayer. Prior to the announcement of the winning city, there was considerable debate about the wisdom of taking financial risks of this kind at a time of economic recession. (4) Others argued that 70% of the facilities were already in place, and all were on government-owned land, removing some potential areas of conflict which troubled previous Olympic bidders. The former NSW Premier, Mr. Nick Greiner, went on record as saying that the advantage of having the Games… “is not that you are going to have $ 7.4 billion in extra gross domestic product over the next 14 years.” (5) I think the real point is the psychological change, the gaining of confidence, apart from the other more obvious reasons, such as the building of sporting facilities, tourism, and things of that nature.
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单选题Supposing 1 million leukemia cells were killed after 24 hours of exposure to radio waves, how many healthy cells would be killed under the same condition?A
1.2 million.B
1.4 million.C
0.8 million.D
2 million.
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单选题How many blind people should not have to suffer with medical knowledge and skills today?A
14 million.B
42 million.C
28 million.D
200 million.
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单选题What does the author mean by “most people are literally having a ZZZ” (Lines 2-3, Paragraph 5)?A
They are getting impatient.B
They are noisily dozing off.C
They are feeling humiliated.D
They are busy with word puzzles.
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单选题When the author wrote “KEXP did not release numbers” in Paragraph 4, he or she most probably meant that KEXP did not.A
label the musical products with numbersB
disclose how many songs it ever recordedC
tell the author how much it paid the lawyerD
reveal how much it paid to each of the bands
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单选题Mortgage and other financing income decreased $8.8 million to $18.8 for the year ended December 31, 2006.The income in 2006 was reducedA
to $ 8.8 million.B
to $18.8 million.C
from $18.8 million to $8.8 million.
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单选题How much loss will the shutdown cause the government in royalties and taxes in a week?A
About $44.8 million.B
About $2.8 million.C
About $28 million.D
About $4.48 million.
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单选题When mentioning “the ongoing stock market on Wall Street”, the writer ______.A
is calling attention to the privileges to which baby-boomers are entitledB
is calling for the government to take countermeasures against labor shortageC
is refuting a notion about experienced workers ‘early retirementD
is justifying the ineffectiveness of federal tax and benefit policies
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单选题The only city on the western coast which has a population of more than one million is（）A
DarwinB
PerthC
the Gold CoastD
Brisbane
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