--()does the coat cost?--Twenty dollars.
A.What
B.How
C.What money
D.How many money
A、What
A.What
B.How
C.What money
D.How many money
A、What
B. The castle is more important than the home
C. The home is more important than the castle
D. Englishmen usually live in homes instead of castle
Which of the following is NOT the reason for most British to live in homes?A.They can make changes in houses in which they live
B.They love houses more than gardens
C.They can own private space like the house and the garden
D.They can keep the private space to themselves and friends
According to Paragraph 2, if you spread your books around you in a library, it means:__________A.you want to spread your towels around you further
B.you want to put your coat on the table
C.you can find no space for your books on the seat
D.you wait to tell others the space belongs to you
The writer tried to get back his space by__________A.moving the case off the table
B.taking all his papers out
C.taking up the space of the man opposite
D.showing the books concerned to the man
How did the man opposite to the writer show he owned the whole table?A.He sat in a section for four people
B.He placed his briefcase on the table
C.He was traveling on a train to London
D.He was reading a book
请帮忙给出每个问题的正确答案和分析,谢谢!
He saw that her coat was wrongly () up, but he didnˊt tell her.
A.chest
B.sheet
C.buttoned
D.duty
A.should catch
B.could catch
C.may catch
D.will catch
Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable.
In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed.
You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses.
Required:
Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.
A、fits
B、suits
C、matches
D、keeps
After preparing a draft statement of profit or loss (before interest and tax) for the year ended 31 March 20X6 (before any adjustments which may be required by notes (i) to (iv) below), the summarised trial balance of Triage Co as at 31 March 20X6 is:
The following notes are relevant:
(i) Triage Co issued 400,000 $100 6% convertible loan notes on 1 April 20X5. Interest is payable annually in arrears on 31 March each year. The loans can be converted to equity shares on the basis of 20 shares for each $100 loan note on 31 March 20X8 or redeemed at par for cash on the same date. An equivalent loan without the conversion rights would have required an interest rate of 8%.
The present value of $1 receivable at the end of each year, based on discount rates of 6% and 8%, are:
(ii) Non-current assets:
The directors decided to revalue the leased property at $66·3m on 1 October 20X5. Triage Co does not make an annual transfer from the revaluation surplus to retained earnings to reflect the realisation of the revaluation gain; however, the revaluation will give rise to a deferred tax liability at the company’s tax rate of 20%.
The leased property is depreciated on a straight-line basis and plant and equipment at 15% per annum using the reducing balance method.
No depreciation has yet been charged on any non-current assets for the year ended 31 March 20X6.
(iii) In September 20X5, the directors of Triage Co discovered a fraud. In total, $700,000 which had been included as receivables in the above trial balance had been stolen by an employee. $450,000 of this related to the year ended 31 March 20X5, the rest to the current year. The directors are hopeful that 50% of the losses can be recovered from the company’s insurers.
(iv) A provision of $2·7m is required for current income tax on the profit of the year to 31 March 20X6. The balance on current tax in the trial balance is the under/over provision of tax for the previous year. In addition to the temporary differences relating to the information in note (ii), at 31 March 20X6, the carrying amounts of Triage Co’s net assets are $12m more than their tax base.
Required:
(a) Prepare a schedule of adjustments required to the draft profit before interest and tax (in the above trial balance) to give the profit or loss of Triage Co for the year ended 31 March 20X6 as a result of the information in notes (i) to (iv) above.
(b) Prepare the statement of financial position of Triage Co as at 31 March 20X6.
(c) The issue of convertible loan notes can potentially dilute the basic earnings per share (EPS). Calculate the diluted earnings per share for Triage Co for the year ended 31 March 20X6 (there is no need to calculate the basic EPS).
Note: A statement of changes in equity and the notes to the statement of financial position are not required.
The following mark allocation is provided as guidance for this question:
(a) 5 marks
(b) 12 marks
(c) 3 marks
Rebecca:()Dora: Really? Well, personally, I think he wears the wrong colors. Actually.
A.I don't think Bob has chosen the right suit.
B.I love the way Bob dresses. He always looks so smart.
C.How funny Bob looks in that jacket.
D.Bob's new coat looks very expensiv.