题目内容
（请给出正确答案）
The report from the US Department of Education shows that______.
A. the number of the expulsions is not large.
B. the number of the expulsion is wrong.
C. there are soldiers hiding among the students.
D. guns are out of control in the US schools.
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更多“The report from the US Departm…”相关的问题
The report from the US Department of Education shows that ______.
A. the number of the expulsions is not large
B. the number of the expulsion is wrong
C. there are soldiers hiding among the students
D. guns are out of control in US schools
(ii) From the information provided above, recommend the matters which should be included as ‘findings
from the audit’ in your report to those charged with governance, and explain the reason for their
inclusion. (7 marks)
What happened when the plane was nearing Carlisle？
A．The pilot misread the signals from Ground Control.
B．Ground Control failed to send out right instructions
C．The pilot got a report of terrible weather.
D．The engines broke down
More than 6,000 children were expelled (开除) from US school last year for bringing guns and bombs to school, the US Department of Education said on May 8.
The department gave a report to the expulsions (开除) as saying handguns accounted for 58% of the 6,093 expulsions in 1996—1997, against 7% for rifles (步枪) or shotguns and 35% for other types of firearms.
"The report is a clear sign that our nation's public schools are cracking down (严惩) on students who bring guns to school," Education Secretary Richard Riley said in a statement.
In March 1997, an 11-year old boy and a 13-year old boy using handguns and rifles shot dead four children and a teacher at a school in Arkansas. In October, two were killed and seven wounded in a shooting at a Mississippi school. Two months later, a 14-year old boy killed three high school students and wounded five in Kentucky.
Most of the expulsions, 56%, were from high school, 34% were from junior high schools and 9% were from elementary schools, the report said.
From the first paragraph we can infer that in the US schools______.
A．students enjoy shooting
B．safety is a problem
C．students are eager to be solider.
D．students can make guns.
(c) You have just been advised of management’s intention to publish its yearly marketing report in the annual report
that will contain the financial statements for the year ending 31 December 2005. Extracts from the marketing
report include the following:
‘Shire Oil Co sponsors national school sports championships and the ‘Shire Ward’ at the national teaching
hospital. The company’s vision is to continue its investment in health and safety and the environment.
‘Our health and safety, security and environmental policies are of the highest standard in the energy sector. We
aim to operate under principles of no-harm to people and the environment.
‘Shire Oil Co’s main contribution to sustainable development comes from providing extra energy in a cleaner and
more socially responsible way. This means improving the environmental and social performance of our
operations. Regrettably, five employees lost their lives at work during the year.’
Required:
Suggest performance indicators that could reflect the extent to which Shire Oil Co’s social and environmental
responsibilities are being met, and the evidence that should be available to provide assurance on their
accuracy. (6 marks)
Questions are based on the following passage．
According to a report from the Harvard School of Public Health， many everyday products， including some bug sprays and cleaning fluids， could lead to an increased risk of brain and behavioral disorders in children．The developing brain， the report says， is particularly （36） to the toxic effects of certain chemicals these products may contain， and the damage they cause can be （37） ．
The official policy， however， is still evolving．Health and environmental （38） have long urged U．S．government agencies to （39） the use of some of the 11 chemicals the report cites and called for more studies on their long-term effects．In 2001， for example， the Environmental Protection Agency（40）the type and amount of lead that could be present in paint and soil in homes and child-care （41）， after concerns were raised about lead poisoning．The agency is now （42）the toxic effects of some of the chemicals in the latest report．
But the threshold for regulation is high．Because children"s brain and behavioral disorders， like hyperactivity and lower grades， can also be linked to social and genetic factors， it"s tough to pin them on exposure to specific chemicals with solid （43）evidence， which is what the EPA requires．Even the Harvard study did not prove a direct（44）but noted strong associations between exposure and risk of behavioral issues．
Nonetheless， it"s smart to（45）caution．While it may be impossible to prevent kids from drinking tap water that may contain trace amounts of chemicals， keeping kids away from lawns recently sprayed with chemicals and freshly dry-cleaned clothes can"t hurt．
A．advocates
B．compact
C．correlation
D．exercise
E．facilities
F．interaction
G．investigating
H．overwhelmed
I．particles
J．permanent
K．restricted
L．simulating
M．statistical
N．tighten
O．vulnerable
第（36）题选
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(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior has
documented that the finance director explained that Batik commenced trading on 7 October 2005, after
being set up as a wholly-owned foreign subsidiary of Jinack. No other evidence has been obtained.
(4 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
2 The risk committee at Southern Continents Company (SCC) met to discuss a report by its risk manager, Stephanie
Field. The report focused on a number of risks that applied to a chemicals factory recently acquired by SCC in another
country, Southland. She explained that the new risks related to the security of the factory in Southland in respect of
burglary, to the supply of one of the key raw materials that experienced fluctuations in world supply and also an
environmental risk. The environmental risk, Stephanie explained, was to do with the possibility of poisonous
emissions from the Southland factory.
The SCC chief executive, Choo Wang, who chaired the risk committee, said that the Southland factory was important
to him for two reasons. First, he said it was strategically important to the company. Second, it was important because
his own bonuses depended upon it. He said that because he had personally negotiated the purchase of the Southland
factory, the remunerations committee had included a performance bonus on his salary based on the success of the
Southland investment. He told Stephanie that a performance-related bonus was payable when and if the factory
achieved a certain level of output that Choo considered to be ambitious. ‘I don’t get any bonus at all until we reach
a high level of output from the factory,’ he said. ‘So I don’t care what the risks are, we will have to manage them.’
Stephanie explained that one of her main concerns arose because the employees at the factory in Southland were not
aware of the importance of risk management to SCC. She said that the former owner of the factory paid less attention
to risk issues and so the staff were not as aware of risk as Stephanie would like them to be. ‘I would like to get risk
awareness embedded in the culture at the Southland factory,’ she said.
Choo Wang said that he knew from Stephanie’s report what the risks were, but that he wanted somebody to explain
to him what strategies SCC could use to manage the risks.
Required:
(a) Describe four strategies that can be used to manage risk and identify, with reasons, an appropriate strategy
for each of the three risks mentioned in the case. (12 marks)
1 The Health and Fitness Group (HFG), which is privately owned, operates three centres in the country of Mayland.
Each centre offers dietary plans and fitness programmes to clients under the supervision of dieticians and fitness
trainers. Residential accommodation is also available at each centre. The centres are located in the towns of Ayetown,
Beetown and Ceetown.
The following information is available:
(1) Summary financial data for HFG in respect of the year ended 31 May 2008.
(2) HFG defines Residual Income (RI) for each centre as operating profit minus a required rate of return of 12% of
the total assets of each centre.
(3) At present HFG does not allocate the long-term borrowings of the group to the three separate centres.
(4) Each centre faces similar risks.
(5) Tax is payable at a rate of 30%.
(6) The market value of the equity capital of HFG is $9 million. The cost of equity of HFG is 15%.
2
(7) The market value of the long-term borrowings of HFG is equal to the book value.
(8) The directors are concerned about the return on investment (ROI) generated by the Beetown centre and they are
considering using sensitivity analysis in order to show how a target ROI of 20% might be achieved.
(9) The marketing director stated at a recent board meeting that ‘The Group’s success depends on the quality of
service provided to our clients. In my opinion, we need only to concern ourselves with the number of complaints
received from clients during each period as this is the most important performance measure for our business.
The number of complaints received from clients is a perfect performance measure. As long as the number of
complaints received from clients is not increasing from period to period, then we can be confident about our
future prospects’.
Required:
(a) The directors of HFG have asked you, as management accountant, to prepare a report providing them with
explanations as to the following:
(i) Which of the three centres is the most ‘successful’？ Your report should include a commentary on return
on investment (ROI), residual income (RI), and economic value added (EVA) as measures of financial
performance. Detailed calculations regarding each of these three measures must be included as part of
your report;
Note: a maximum of seven marks is available for detailed calculations. (14 marks)
