niusouti.com
193. This product is guaranteed by Philips for a period of one year after the date of purchase against defects due to faulty workmanship or materials. The guarantee covers both parts and labor. Service under guarantee is only provided upon presentation of
题目
193. This product is guaranteed by Philips for a period of one year after the date of purchase against defects due to faulty workmanship or materials. The guarantee covers both parts and labor. Service under guarantee is only provided upon presentation of reasonable evidence (e.g. completed guarantee card or purchase receipts) that the date of the claim is within the guarantee period. The guarantee is not valid if the defect is due to accidental damage (including in transport), misuse or neglect and in case of alterations or repair carried out by unauthorized persons. The guarantee may not apply if the product requires modification or adaptation to enable it to operate in any country other than the country for which it was designed, manufactures, approved and/or authorized or if any damage result from these modifications. Service (during and after guarantee) is available in all countries where this product is officially distributed by Philips. In countries where Philips do not distribute the product, the local Philips Service organization will also provide service although there may be a delay if the appropriate spare parts and technical manuals are not readily available. These statements do not affect your statutory (法定的) rights as a consumer. In the event of difficulty please contact the Philips Information Center in any country (see encloses addresses). [共5题]
(1) Service under guarantee is available when ________.
(A) the purchase date meets with the guarantee period
(B) a purchase receipt within the validity of the guarantee is presented
(C) the product is damaged
(D) repair needs to be carried out
(2) The guarantee is not provided if the defect is the result of ________.
(A) mishandling
(B) moditication for use in other countries
(C) unauthorized alterations
(D) all of the above
(3) What is necessary when one claims for the guarantee?
(A) The damaged part of the machine.
(B) The purchase receipt for the machine.
(C) The technical workbook for the right model.
(D) The official approval of the local Philips Information Center.
(4) As a rule, the guarantee service is ________.
(A) delayed for some time
(B) delayed for some time
(C) given to local consumers
(D) ignored in some countries
(5) What can be inferred from the passage?
(A) Philips Service has a very large network over the world.
(B) A Philips product call be used in all countries in the world.
(C) One will surely need the guarantee service after the purchase of a Philips product.
(D) There is some difficulty contacting the Philips Information Center.
相似考题
更多“193. This product is guaranteed by Philips for a period of one year after the date of purchase against defects due to faulty workmanship or materials. The guarantee covers both parts and labor. Service under guarantee is only provided upon presentation of”相关问题
-
第1题：
(ii) On 1 July 2006 Petrie introduced a 10-year warranty on all sales of its entire range of stainless steel
cookware. Sales of stainless steel cookware for the year ended 31 March 2007 totalled $18·2 million. The
notes to the financial statements disclose the following:
‘Since 1 July 2006, the company’s stainless steel cookware is guaranteed to be free from defects in
materials and workmanship under normal household use within a 10-year guarantee period. No provision
has been recognised as the amount of the obligation cannot be measured with sufficient reliability.’
(4 marks)
Your auditor’s report on the financial statements for the year ended 31 March 2006 was unmodified.
Required:
Identify and comment on the implications of these two matters for your auditor’s report on the financial
statements of Petrie Co for the year ended 31 March 2007.
NOTE: The mark allocation is shown against each of the matters above.
正确答案：
(ii) 10-year guarantee
$18·2 million stainless steel cookware sales amount to 43·1% of revenue and are therefore material. However, the
guarantee was only introduced three months into the year, say in respect of $13·6 million (3/4 × 18·2 million) i.e.
approximately 32% of revenue.
The draft note disclosure could indicate that Petrie’s management believes that Petrie has a legal obligation in respect
of the guarantee, that is not remote and likely to be material (otherwise no disclosure would have been required).
A best estimate of the obligation amounting to 5% profit before tax (or more) is likely to be considered material, i.e.
$90,000 (or more). Therefore, if it is probable that 0·66% of sales made under guarantee will be returned for refund,
this would require a warranty provision that would be material.
Tutorial note: The return of 2/3% of sales over a 10-year period may well be probable.
Clearly there is a present obligation as a result of a past obligating event for sales made during the nine months to
31 March 2007. Although the likelihood of outflow under the guarantee is likely to be insignificant (even remote) it is
probable that some outflow will be needed to settle the class of such obligations.
The note in the financial statements is disclosing this matter as a contingent liability. This term encompasses liabilities
that do not meet the recognition criteria (e.g. of reliable measurement in accordance with IAS 37 Provisions, Contingent
Liabilities and Contingent Assets).
However, it is extremely rare that no reliable estimate can be made (IAS 37) – the use of estimates being essential to
the preparation of financial statements. Petrie’s management must make a best estimate of the cost of refunds/repairs
under guarantee taking into account, for example:
■ the proportion of sales during the nine months to 31 March 2007 that have been returned under guarantee at the
balance sheet date (and in the post balance sheet event period);
■ the average age of cookware showing a defect;
■ the expected cost of a replacement item (as a refund of replacement is more likely than a repair, say).
If management do not make a provision for the best estimate of the obligation the audit opinion should be qualified
‘except for’ non-compliance with IAS 37 (no provision made). The disclosure made in the note to the financial
statements, however detailed, is not a substitute for making the provision.
Tutorial note: No marks will be awarded for suggesting that an emphasis of matter of paragraph would be appropriate
(drawing attention to the matter more fully explained in the note).
Management’s claim that the obligation cannot be measured with sufficient reliability does not give rise to a limitation
on scope on the audit. The auditor has sufficient evidence of the non-compliance with IAS 37 and disagrees with it. -
第2题：
Term loans can be used to fund ______.
A．the purchase of inventory
B．the purchase of equipment covering a period over one year
C．the purchase of building materials
D．securities dealers to purchase new securities
正确答案：B
解析：第一段第一句指出Term loans are designed to...covering a period longer than one year，意思是定期贷款是为企业的中长期投资融资的，例如购买使用期限超过一年的设备以及实体设备的建造。inventory存货。building materials建筑原材料。securities证券。 -
第3题：
Customer service is the service or care that a consumer receives before, during and after a purchase. It's one of the factors that come in to play when a consumer is determining buying value, the other is the quality of the product or service that is being____1____
Consumers often must encounter an experience to not only be a satisfied customer, but a loyal customer. Customer service is a part of that experience.
Top notch service will create______2___and a returning customer, which is what we all must strive for.
Excellent customer service is____3____to businesses today. It's a component that is often missing, unfortunately. How do you provide great customer service? Always make your customer a ____4___. Greet them in a friendly manner, whether that be via telephone, email or in person.
Let them know you are there to help and that you will take care of them, not only before the sale but after as well. After all, in a thriving business customers are not ____5____; it's a requirement for businesses to survive.
A. vitalB. optionalC. priorityD. offeredE. loyalty
参考答案：1-5：DEACB
-
第4题：
I guarantee that I will give you more discounts to ( ) this up next time for next purchase.我保证您下次购物时给予您更多折扣以弥补这次的损失。正确答案：make
-
第5题：
The International Oil Pollution Prevention Certificate is valid for a period of
A.one year from the date of issue
B.five years from the date of issue
C.three years from the date of issue
D.four years from the date of issue
正确答案：B
-
第6题：
How would an end user add both a Junos Pulse Access Control Service URL and a Junos Pulse Secure Access Service URL to the same Junos Pulse client?()A. By adding two separate connections in the connections dialog box
B. By adding two separate intranet Controllers under the configuration hierarchy
C. By adding one intranet Controller and one SA under the configuration hierarchy
D. By adding two URLs under a connection in the connections dialog box
参考答案：A
-
第7题：
The Healthcare community was shocked ( )Ricardo Peter's resignation after only one year as president of Healthcorps.A. in
B. up
C. of
D. by答案：D解析： -
第8题：
Quality management ensures that an organization , product or service is （ ）.A.guaranteed
B.sustain
C.good
D.consistent答案：D解析：翻译：质量管理确保组织、产品或者服务是有保证的。它包括四个主要环节：质量计划、质量保证、质量控制和过程改进。A. 有保证的 B.可维持的 C.合格的 D.一致的 -
第9题：
In which situation is the UNDO_RETENTION parameter be ignored， even if it is set to a value（）
- A、When the data file of the undo tablespace is autoextensible
- B、When there are more than one undo tablespaces available in the database
- C、When the undo tablespace is of a fixed size and retention guarantee is not enabled
- D、When the undo tablespace is autoextensible and retention guarantee is not enabled
正确答案:C -
第10题：
In which situation may the UNDO_RETENTION parameter be ignored， even if it is set to a value（）
- A、when the data file of the undo tablespace is autoextensible
- B、when there are more than one undo tablespaces available in the database
- C、when the undo tablespace is of a fixed size and retention guarantee is not enabled
- D、when the undo tablespace is autoextensible and retention guarantee is not enabled
正确答案:C -
第11题：
Which statement is true about the UNDO_RETENTION parameter when retention guarantee is not enabled（）
- A、It is the time period after which the undo data becomes obsolete.
- B、It is the time period after which the committed undo data would be transferred to a temporary tablespace.
- C、It is the minimum time period up to which the committed undo data would be retained if free undo space isavailable.
- D、It is the time period after which the undo data is transferred to the Flash Recovery Area to provide readconsistency.
正确答案:C -
第12题：
单选题Which statement is true about the UNDO_RETENTION parameter when retention guarantee is not enabled（）AIt is the time period after which the undo data becomes obsolete.
BIt is the time period after which the committed undo data would be transferred to a temporary tablespace.
CIt is the minimum time period up to which the committed undo data would be retained if free undo space isavailable.
DIt is the time period after which the undo data is transferred to the Flash Recovery Area to provide readconsistency.
正确答案： A解析： 暂无解析 -
第13题：
A clean credit is one which ______.
A．calls for no presentation of it
B．is used instead of first demand guarantee
C．is used without presentation of any documents
D．is the same as an unconditional first demand guarantee
正确答案：C
解析：光票信用证是不附单据、受益人可以凭开立收据或汇票分批或一次在通知行领取款项的信用证。 -
第14题：
听力原文：Although banks are involved in documentary collection, they offer no bank guarantee to either the buyer or the seller.
(10)
A．Banks may guarantee the buyer or the seller in documentary collection.
B．Banks act as agents without responsibility of guarantee on either side.
C．Banks offer bank guarantee to both the buyer and the seller in documentary collection.
D．Banks are only responsible for the buyer in documentary collection.
正确答案：B
解析：单句意思为“银行在跟单托收中没有义务向买方或是卖方提供银行担保。” -
第15题：
We are ready to accept your offer () you extend the period of guarantee to 12 months.
A、unless
B、given
C、provided
D、lest
参考答案：C
-
第16题：
Current liabilities are( )
A. due, but not receivable for more than one year
B. due, but not payable for more than one year
C. due and receivable within one year
D. due and payable within one year
正确答案：D
-
第17题：
The International Oil Pollution Prevention Certificate is valid for a period of______.
A.one year from the date of issue
B.five years from the date of issue
C.three years from the date of issue
D.four years from the date of issue
正确答案：B
-
第18题：
is ______.
A.the average distance steamed per day over the duration of the voyage
B.charges against all parties in a marine venture to pay for damages
C.loss sustained by only one party
D.claimed after all liens against the vessel are settled
正确答案：C
-
第19题：
Adion Airlines cannot ____that all flights depart on time.A. guaranteeing
B. guarantee
C. guaranteed
D. guarantees答案：B解析： -
第20题：
Quality management ensures that an organization , product or service is （ ）.A.guaranteed
B.sustain
C.good
D.consistent答案：A解析：翻译：质量管理确保组织、产品或者服务是有保证的。A. 有保证的 B.可维持的 C.合格的 D.一致的 -
第21题：
How would an end user add both a Junos Pulse Access Control Service URL and a Junos Pulse Secure Access Service URL to the same Junos Pulse client?（）
- A、By adding two separate connections in the connections dialog box
- B、By adding two separate intranet Controllers under the configuration hierarchy
- C、By adding one intranet Controller and one SA under the configuration hierarchy
- D、By adding two URLs under a connection in the connections dialog box
正确答案:A -
第22题：
Which statement is true about the UNDO_RETENTION parameter when retention guarantee is notenabled（）
- A、It is the time period after which the undo data becomes obsolete.
- B、It is the time period after which the committed undo data would be transferred to a temporarytablespace.
- C、It is the minimum time period up to which the committed undo data would be retained if free undo spaceis available.
- D、It is the time period after which the undo data is transferred to the Flash Recovery Area to provide readconsistency.
正确答案:C -
第23题：
单选题Particular average is（）.Athe average distance steamed per day over the duration of the voyage
Bcharges against all parties in a marine venture to pay for damages
Closs sustained by only one party
Dclaimed after all liens against the vessel are settled
正确答案： D解析： 暂无解析