题目内容
（请给出正确答案）
A.Exception message
B.MRP type
C.Procurement type
D.MRP controller
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Lily Window Glass Co (Lily) is a glass manufacturer, which operates from a large production facility, where it undertakes continuous production 24 hours a day, seven days a week. Also on this site are two warehouses, where the company’s raw materials and finished goods are stored. Lily’s year end is 31 December.
Lily is finalising the arrangements for the year-end inventory count, which is to be undertaken on 31 December 2012. The finished windows are stored within 20 aisles of the first warehouse. The second warehouse is for large piles of raw materials, such as sand, used in the manufacture of glass. The following arrangements have been made for the inventory count:
The warehouse manager will supervise the count as he is most familiar with the inventory. There will be ten teams of counters and each team will contain two members of staff, one from the finance and one from the manufacturing department. None of the warehouse staff, other than the manager, will be involved in the count.
Each team will count an aisle of finished goods by counting up and then down each aisle. As this process is systematic, it is not felt that the team will need to flag areas once counted. Once the team has finished counting an aisle, they will hand in their sheets and be given a set for another aisle of the warehouse. In addition to the above, to assist with the inventory counting, there will be two teams of counters from the internal audit department and they will perform. inventory counts.
The count sheets are sequentially numbered, and the product codes and descriptions are printed on them but no quantities. If the counters identify any inventory which is not on their sheets, then they are to enter the item on a separate sheet, which is not numbered. Once all counting is complete, the sequence of the sheets is checked and any additional sheets are also handed in at this stage. All sheets are completed in ink.
Any damaged goods identified by the counters will be too heavy to move to a central location, hence they are to be left where they are but the counter is to make a note on the inventory sheets detailing the level of damage.
As Lily undertakes continuous production, there will continue to be movements of raw materials and finished goods in and out of the warehouse during the count. These will be kept to a minimum where possible.
The level of work-in-progress in the manufacturing plant is to be assessed by the warehouse manager. It is likely that this will be an immaterial balance. In addition, the raw materials quantities are to be approximated by measuring the height and width of the raw material piles. In the past this task has been undertaken by a specialist; however, the warehouse manager feels confident that he can perform. this task.
Required:
(a) For the inventory count arrangements of Lily Window Glass Co:
(i) Identify and explain SIX deficiencies; and
(ii) Provide a recommendation to address each deficiency.
The total marks will be split equally between each part (12 marks)
You are the audit senior of Daffodil & Co and are responsible for the audit of inventory for Lily. You will be attending the year-end inventory count on 31 December 2012.
In addition, your manager wishes to utilise computer-assisted audit techniques for the first time for controls and substantive testing in auditing Lily Window Glass Co’s inventory.
Required:
(b) Describe the procedures to be undertaken by the auditor DURING the inventory count of Lily Window Glass Co in order to gain sufficient appropriate audit evidence. (6 marks)
(c) For the audit of the inventory cycle and year-end inventory balance of Lily Window Glass Co:
(i) Describe FOUR audit procedures that could be carried out using computer-assisted audit techniques (CAATS);
(ii) Explain the potential advantages of using CAATs; and
(iii) Explain the potential disadvantages of using CAATs.
The total marks will be split equally between each part (12 marks)
A.Prior to
B.Now that
C.But then
D.In total
Write a memorandum of about 100 words trying to perform. the following functions(1) Suppose you were Tony Anderson, the manager of a company. You want all the employees to get ready to welcome an inspection team headed by a big purchaser of your products.(2) Tell the employees the importance of reducing possible misunderstandings, and establishing good manners and clean surroundings.(3) Allow employees to get help from you if they have doubts or questions.Memorandum To:
Happiness is a choice;you can choose to be sad when everything is going well for you and you can choose to be happy even _____1 nothing seems right.To be happy at all times,you need to make happiness a habit and not just an act.Scientists believe that 20 minutes of exercise can make you happy regardless of how sad you may be.Exercise raises your heart rate and triggers a surge _____2 hormonal changes._____3 your heart begins to pound,certain hormones are released which create a sense of total well being and you begin to feel well again,the mind stress is gone and everything is_____4 control.Another thing you can do is take a walk,this works for me all the time.When you take a walk,you are able to think____5 matters that are bothering you and come up with solutions to them.
appearing on the screen. The rule was the more money you (), the better player you were, given a total of 100 clicks. Every time the students opened a door by () on it, they would use up one click but wouldn't get any money. However, each () click on that door would earn a () sum of money, with one door always () more money than the others. The important part of the rule was each door switch, though having no cash (), would also use up one of the 100 clicks. Therefore, the winning () was to quickly check all the doors and keep clicking on the one with the seemingly highest ().
(i) Revaluation of property, plant and equipment (PPE)
At the beginning of the year, management undertook an extensive review of Elounda Co’s non-current asset valuations and as a result decided to update the carrying value of all PPE. The finance director, Peter Dullman, contacted his brother, Martin, who is a valuer and requested that Martin’s firm undertake the valuation, which took place in August 20X5. (5 marks)
(ii) Inventory valuation
Your firm attended the year-end inventory count for Elounda Co and ascertained that the process for recording work in progress (WIP) and finished goods was acceptable. Both WIP and finished goods are material to the financial statements and the quantity and stage of completion of all ongoing production was recorded accurately during the count.
During the inventory count, the count supervisor noted that a consignment of finished goods, compound E243, with a value of $720,000, was defective in that the chemical mix was incorrect. The finance director believes that compound E243 can still be sold at a discounted sum of $400,000. (6 marks)
(iii) Bank loan
Elounda Co secured a bank loan of $2·6 million on 1 October 20X4. Repayments of $200,000 are due quarterly, with a lump sum of $800,000 due for repayment in January 20X7. The company met all loan payments in 20X5 on time, but was late in paying the April and July 20X6 repayments. (4 marks)
Required:
(a) Describe substantive procedures you should perform. to obtain sufficient, appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
(b) Describe the procedures which the auditor of Elounda Co should perform. in assessing whether or not the company is a going concern. (5 marks)
Psychologists have discovered that even the most independent-minded of us will conform. to social pressure when we are with a group of people. In one classie experiment, people were showna vertical line and asked to find a line of identical length from a selection of three.
You might think that this is an absurdly easy task, and when people perform. it by themselves they do it very well. However, psychologists have discovered that we are very easily swayed by the opinions of other people when we do this task in a group. In one study, a group of three people was set up,where two of the people were confederates(同伙 )of the experimenter.When the confederates deliberately gave wrong answers,people were often swayed to give the wrong answer also. In fact, 75% of people gave at least o ne wrong answer, with some people conforming to peer pressure on every occasion.
But why do people conform. in this way？ In an easy task like this, it seems that people do not want to step out of line with the prevailing opinion of the group. On more difficult tasks, people also conform. because they lose onfidence in their own ability to make decisions and prefer to trust the majority opinion instead.
A typical example of this kind of conformity arises when we come across people in distress. Would you help a woman who has been attacked in the street？It turns out that you are much more likely to go to her assistance if you are alone.When other people are also around,a diffusion of responsibility occurs. People are paralysed into inaction, because everyone assumes that someone else will go to the woman' s assistance.
25. In Paragraph 1, the underlined word "conform" probably means“ ()”.
A.seek independence
B.disobey orders
C.seek pleasure
D.follow what others do
26.What is the purpose of the experiment described in Paragraph 2？ To().
A.explain why people would be influenced by the opinions of others
B.prove that people are easily influenced by the opinions of others
C.train the confederates of the experimenter as independent-minded
D.describe how people would be influenced by the opinions of others
27.In the last paragraph, according to the author,why wouldn’t one help the woman ？He().
A.thinks he has no responsibilities to give a hand
B.thinks he has has nothing to do with it
C.is too shy to give his helping hand
D.thinks someone else will offer assistance
28.What method does the author mainly use to develop the text？ (
A.Giving examples.
B.Cause-effect analysis.
C.Comparative analysis.
D.Process analysis.
How to Find Time to Read
Do you want to know how to improve yourself all the time without having to spend more time reading because you get involved in work everyday？ Does it sound too good to be true？ Well, read on, please.
An Average Reader
If you are an average reader you can read an average book at the rate of 300 words a minute. You cannot maintain that average, however, unless you read regularly every day. Nor can you reach that speed with hard books in science, mathematics, agriculture, business, or any subject that is new or unfamiliar to you. The chances are that you will never attempt that speed with poetry or want to race through some passages in fiction over which you wish to linger. But for most of the novels, biographies, and books about travel, hobbies or personal interests, if you are an average reader you should have no trouble at all in absorbing meaning and pleasure out of 300 printed words every 60 seconds.
Statistics are not always practical, but consider the following: If the average reader can read 300 words a minute of average reading, then in 15 minutes he can read 4 500 words. Multiplied by 7, the days of the week, the product is 315 000. Another multiplication by 12, the months of the year, results in a grand total of 1 512 000 words. That is the total number of words of average reading an average reader can do in just 15 minutes a day for one year.
Books vary in length from 60 000 to 1 000 000 words. The average is about 75 000 words. In one year of average reading by an average reader for 15 minutes a day, 20 books will be read. That's a lot of books. It is 4 times the number of books read by public-library borrowers in America. And yet it is easily possible.
Sir William Osier
One of the greatest of all modern physicians was Sir William Osier. He taught at the Johns Hopkins Medical School He finished his teaching days at McGill University. Many of the out-standing physicians today were his students. Nearly all of the practicing doctors of today were brought up on his medical textbooks. Among his many remarkable contributions to medicine are his unpublished notes on how the people die.
His greatness is attributed by his biographers and critics not alone to his profound medical knowledge and insight but to his broad general education, for he was a very cultured man. He was very interested in what men have done and taught throughout the ages. And he knew that the only way to find out what the best experiences of the race had been was to read what people had written. But Osler's problem was the same as everyone else's, only more so. He was a busy physician, a teacher of physicians, and a medical-research specialist. There was no time in a 4-hour day that did not rightly belong to one of these three occupations, except the few hours for sleep, meals, and bodily functions.
Osler arrived at his solution early. He would read the last 15 minutes before he want to sleep. If bedtime was set for 11:00 Pm, he read from 11:00 to 11:15. If research kept him up to 2:00 AM, he read from 2:00 to 2:15. Over a very long time, Osler never broke the role once he had established it. We have evidence that after a while he simply could not fall asleep until he had done his 15 minutes of reading.
In his lifetime, Osler read a significant library of books. Just do a mental calculation for halfa century of 15-minute reading periods daily and see how many books you get. Consider what a range of interests and variety of subjects are possible in one lifetime. Osler read widely outside of medical specialty. Indeed, he developed from this 15-minute reading habit a vocational specialty to balance his vocational specialization. Among scholars in English literature, Osler is known as an authority on Sir Thomas Browne, seventeenth century English prose master, and Osler's library on Sir Thomas is considered one of t
A．Y
B．N
C．NG
Alternative Legal Billing - Win Strategies
Hourly billing is the best way to be charged for legal services. About 95 percent oflawyers still perform. their legal work on an hourly basis. If you want something better thanthe old "bill by the hour"deal, try presenting one of these billing structures.
Project billing for routine issues
lf your legal needs include large but repetitive tasks, consider a flat-fee approach. Once you get a project billing estimate, don't hesitate to shop around to compare prices andservices with other law firms. A firm may provide a better deal if it expects future work from your company.
Results-oriented options
"Pay-according-to-success" is one choice. It considers fees based on the outcome ofthe case and the performance of your counsel. Contingency fees turn the matter into ashared risk or shared encouragement, making the law firm your business partner, not justrepresentation.
Multi-layered tasks
lf you're shopping for a firm for actual legal work involving a number of legal
specialties, consider using blended hourly fees. The firm calculates in advance an "average"rate based on the anticipated time each lawyer spends on the matter.
This arrangement helps the client to avoid paying a senior partner's hourly rate forresearch that should be conducted by a junior associate.
Legal "Insurance”
The contract fee allows the client to pick up the phone and talk to the lawyer withoutneeding to eye the clock This approach works like a legal insurance policy. It encouragescompanies to contact their counsel on non-litigation, non-crisis matters, and to save moneyin the long run by engaging in more preventive legal action.
1.() is the best way to be charged for legal services.
选项格式A. Results-oriented billing
B.Hourly billing
C. Flat-fee billing
2.A flat-fee approach()。
选项格式A. is suitable for repetitive tasks
B. is useless
C. is the best choice
3.()make the law firm share your risk and encouragement.
选项格式A. Contract fees
B.Blended hourly fees
C. Contingency fees
4.Legal work involving a number of legal specialties should consider using().
选项格式A. blended hourly fees
B. insurance fees
C. hourly fees
5. You have to eye the clock when you talk to the lawyer when you choose().
A legal "Insurance"
B. the old "bill by the hour" deal
C.a flat-fee approach
