B、Microsoft Power Point
C、Microsoft Exchange
D、Microsoft Word
A.用鼠标左键双击桌面上的PowerPoint图标
B.用鼠标左键双击PowerPoint文件图标
C.用鼠标右键双击PowerPoint快捷方式图标
D.选择“开始”、“程序”、“Microsoft Power Point”命令
A.幻灯片放映视图占据整个计算机屏幕,就象对演示文稿在进行真正的幻灯片放映。在这种全屏幕视图中,您所看到的演示文稿就是将来观众所看到的
B.普通视图是主要的编辑视图,可用于撰写或设计演示文稿,它有三个工作区域
C.幻灯片浏览视图是以缩略图形式显示幻灯片的视图
D.在将演示文稿保存为网页时,在普通视图中键入备注窗格中的内容是不能演示的
A.Black Power
B.Clean Power
C.White Power
D.Clave Power
Section B – TWO questions ONLY to be attempted
You are a manager in the audit department of Beech & Co, responsible for the audits of Fir Co, Spruce Co and Pine Co. Each company has a financial year ended 31 July 2011, and the audits of all companies are nearing completion. The following issues have arisen in relation to the audit of accounting estimates and fair values:
(a) Fir Co
Fir Co is a company involved in energy production. It owns several nuclear power stations, which have a remaining estimated useful life of 20 years. Fir Co intends to decommission the power stations at the end of their useful life and the statement of financial position at 31 July 2011 recognises a material provision in respect of decommissioning costs of $97 million (2010 – $110 million). A brief note to the financial statements discloses the opening and closing value of the provision but no other information is provided.
Required: Comment on the matters that should be considered, and explain the audit evidence you should expect to find in your file review in respect of the decommissioning provision. (8 marks)
(b) Spruce Co
Spruce Co is also involved in energy production. It has a trading division which manages a portfolio of complex financial instruments such as derivatives. The portfolio is material to the financial statements. Due to the specialist nature of these financial instruments, an auditor’s expert was engaged to assist in obtaining sufficient appropriate audit evidence relating to the fair value of the financial instruments. The objectivity, capabilities and competence of the expert were confirmed prior to their engagement.
Required:
Explain the procedures that should be performed in evaluating the adequacy of the auditor’s expert’s work. (5 marks)
(c) Pine Co
Pine Co operates a warehousing and distribution service, and owns 120 properties. During the year ended 31 July 2011, management changed its estimate of the useful life of all properties, extending the life on average by 10 years. The financial statements contain a retrospective adjustment, which increases opening non-current assets and equity by a material amount. Information in respect of the change in estimate has not been disclosed in the notes to the financial statements.
Required:
Identify and explain the potential implications for the auditor’s report of the accounting treatment of the change in accounting estimates. (5 marks)
Conflict is an organizational reality that is inherently neither good nor bad in and of itself. It can be destructive, but it can also play a productive role both within a person and between persons. Whereas most managers seek to reduce conflict because of its negative effect, some seek to use it for its positive effects on creativity, and motivation.
There is no "one best way" for managing interpersonal conflict, either as an involved adversary or as a third party. Rather, there are a number of strategies involving the external conditions, differing views, internal feelings, and outcomes. In addition, the relationships of the involved parties (for example, superiors and subordinates, etc. ) and their past histories as adversaries, allies, or relatively neutral third parties form. another key factor. The relative power of the involved parties is another consideration in deciding whether to withdraw from the conflict, work toward controlling a conflict into a win/lose pattern, or smooth it over with friendly acts.
Conflict as an involved participant is emotionally very different from conflict as a relatively objective third party. Indeed, as we will see, one strength of involving third parties lies in their potential to add an objective perspective to the feelings and behavior. of the involved adversaries. In this reading, we view the management of conflict from the point of view of both the adversary and the outside third party who might be a boss, colleague, friend, or even subordinate. Each of these roles adds its own distinct strengths and weaknesses.
From this passage, we learn that ______.
A.interpersonal conflict is typical of all people
B.interpersonal conflict tends to occur more often among aggressive people
C.when we look at interpersonal conflict, we must always listen to the opinions of the superiors
D.accumulated opposition often leads to interpersonal conflict
A.Power灯亮,Coast灯亮
B.Power灯亮,Coast灯灭
C.Power灯灭,Coast灯亮
D.Power灯灭,Coast灯灭