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February 1, 2015 Dear Ms. Lin, Special Requirements for Packing (Order No. MI 063) Wi

February 1, 2015 Dear Ms. Lin, Special Requirements for Packing (Order No. MI 063) With reference to the order of woolen gloves above, the packing instructions1 (list) as follows: The woolen gloves 2 (pack) in twenty boxes, and the boxes3 (pack) in a carton. All the boxes 4 (put) close together inorder to avoid being flattened. The carton 5 (line) with waterproof cloth inside and 6(strap) with metal bands outside, which is strong enough for seatransportation. Small holes 7 (make) in the waterproof cloth to let the moistureout. Please 8 (follow) the packing instructions above. Thank you foryour attention. Yours sincerely, Daniel Anderson

1. The woolen gloves should be .()

A. packed in a carton

B. strong enough

C. packed in twenty boxes

2. All the boxes were put close together .()

A. for sea transportation

B. to avoid being crushed

C. to be in good order

3. The carton was strapped with metal bands outside .()

A. to be strong enough

B. to let the moisture out

C. to be waterproof

4. To let the moisture out, small holes should be made .()

A. in twenty boxes

B. in the waterproof cloth

C. in the carton

5. The main purpose of the letter is to .()

A. order woolen gloves

B. follow packing instructions

C. make packing instructions

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更多“February 1, 2015 Dear Ms. Lin,…”相关的问题
第1题
Each of the following events occurred after the reporting date of 31 March 2015, but befor
e the financial statements were authorised for issue.

Which would be treated as a NON-adjusting event under IAS 10 Events After the Reporting Period?

A.A public announcement in April 2015 of a formal plan to discontinue an operation which had been approved by the board in February 2015

B.The settlement of an insurance claim for a loss sustained in December 2014

C.Evidence that $20,000 of goods which were listed as part of the inventory in the statement of financial position as at 31 March 2015 had been stolen

D.A sale of goods in April 2015 which had been held in inventory at 31 March 2015. The sale was made at a price below its carrying amount at 31 March 2015

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第2题
You are the audit manager of Chestnut & Co and are reviewing the key issues identified
in the files of two audit clients.

Palm Industries Co (Palm)

Palm’s year end was 31 March 2015 and the draft financial statements show revenue of $28·2 million, receivables of $5·6 million and profit before tax of $4·8 million. The fieldwork stage for this audit has been completed.

A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance.

Ash Trading Co (Ash)

Ash is a new client of Chestnut & Co, its year end was 31 January 2015 and the firm was only appointed auditors in February 2015, as the previous auditors were suddenly unable to undertake the audit. The fieldwork stage for this audit is currently ongoing.

The inventory count at Ash’s warehouse was undertaken on 31 January 2015 and was overseen by the company’s internal audit department. Neither Chestnut & Co nor the previous auditors attended the count. Detailed inventory records were maintained but it was not possible to undertake another full inventory count subsequent to the year end.

The draft financial statements show a profit before tax of $2·4 million, revenue of $10·1 million and inventory of $510,000.

Required:

For each of the two issues:

(i) Discuss the issue, including an assessment of whether it is material;

(ii) Recommend ONE procedure the audit team should undertake to try to resolve the issue; and

(iii) Describe the impact on the audit report if the issue remains UNRESOLVED.

Notes:

1 The total marks will be split equally between each of the two issues.

2 Audit report extracts are NOT required.

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第3题
Grains 4U Co (Grains) manufactures breakfast cereals and has three factories, four warehou

Grains 4U Co (Grains) manufactures breakfast cereals and has three factories, four warehouses and three distribution depots spread across North America. The audit for the year ended 31 December 2015 is almost complete and the financial statements and audit report are due to be signed shortly. Profit before taxation is $7·9 million. The following events have occurred subsequent to the year end and no amendments or disclosures have been made in the financial statements.

Event 1 – Fire

On 15 February 2016, a fire occurred at the largest of the distribution depots. The fire resulted in extensive damage to 40% of the company’s vehicles used for dispatching goods to customers; however, there have been no significant delays to customer deliveries. The company estimates the level of damage to the vehicles to be in excess of $650,000. Only a minimal level of inventory, approximately $25,000, was damaged. Grain’s insurance company has started to investigate the fire to assess the likelihood and level of payment, however, there are concerns the fire was started deliberately, and if true, would invalidate any insurance cover.

Event 2 – Inventory

On 18 February 2016, it was discovered that a large batch of Grain’s new cereal brand ‘Loopy Green Loops’ held in inventory at the year end was defective, as the cereal contained too much green food colouring. To date no sales of this new cereal have been made. The cost of the defective batch of inventory is $915,000 and the defects cannot be corrected. However, the scrapped cereal can be utilised as a raw material for an alternative cereal brand at a value of $50,000.

Required:

For each of the two subsequent events described above:

(i) Based on the information provided, explain whether the financial statements require amendment; and

(ii) Describe audit procedures which should now be performed in order to form. a conclusion on any required amendment.

Note: The total marks will be split equally between each event.

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第4题
∵沿BE折叠O、D重合,∴DE=2()

A.∵∠DAE=30°,∴∠DEA=60°,∠ADE=∠BOE=90°

B.∴∠EDG=30°

C.∴GE=1,DG=

D.∴OG=1+2=3

E.∴D的坐标是:D

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第5题
吸收剂MDEA和MEA、DEA相比有何优越性?
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第6题
下列溶剂中()酸气负荷最高。

A.MEA

B.DEA

C.DIPA

D.MDEA

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第7题
以下指标中属于空头市场的是()。

A.DIF和DEA为正值

B.DIF和DEA为负值

C.短期RSl小于长期RSI

D.短期RSl大于长期PSI

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第8题
DIF和DEA均为正值时,属多头市场。DIF向上突破DEA是买入信号,DIF向下跌破DEA投资者宜获
利了结。 ()

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第9题
我国天然气脱硫的主要采用的选择性脱硫溶剂是()。

A.MEA

B.DEA

C.DIPA

D.MDEA

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第10题
执行()命令可检查当前运行的补丁软件版本。

A.DSP PATCH

B.LOD PATCH

C.ACT PATCH

D.DEA PATCH

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