第1题:
(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses
for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill
arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial
statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the
financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to
retire in 2006 when his share options mature. (6 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
第2题:
The company is trying every()to improve the quality of products.
A. meaning
B. means
C. mean
第3题:
We have to()our annual work report to the manager next week.
A. hand in
B. hand out
C. hands up
第4题:
请根据短文内容判断给出的语句是否正确,正确的写“T”,错误的写“F”。
An annual report of a company provides information about its business performance for certain people. These people include the investors, potential investors and other stakeholders. From the report, people can understand the company's business scope, recent situation and future development. The main parts of an annual report usually include chairman's letter, operation analysis and financial statements.
·Chairman's Letter
Usually, an annual report should contain a letter from the chairman. The letter should provide details about the successes and the challenges of the past year. It should also include the future outlook for the company.
·Operation Analysis
The operation analysis is an overview of the business in the past year. It usually includes new hires and new product introductions. At the same time, it will introduce business acquisitions and other important issues.
·Financial Statements
The financial statements are very important for an annual report. People can know the company's performance in the past from the statements. It usually three aspects. The first one is the profit and loss statement. The second one is the balance sheet. And the third one is the cash flow statement.
( ) 26. An annual report of a company provides some information about its business performance for certain people.
( ) 27. People can know everything of the company from the annual report.
( ) 28. An annual report usually includes chairman's letter, financial statements and operation analysis.
( ) 29. A chairman's letter should include the strategic direction moving forward.
( ) 30. This passage is mainly about the main parts of an annual report.
参考答案:26-30:T F T F T
第5题:
第6题:
第7题:
An administrator has just installed a web server for the company's Internet site. After bringing the system online, customers notify the administrator that they cannot connect to the server. The administrator tests the web server from a workstation and can access the website. The customers continue to report issues. Which of the following is the MOST likely reason for this?()
第8题:
You are a database administrator for your company. A user named Susan belongs to the Windows SalesManagers group. Susan needs a Reporting Services report to display annual sales information by territory. A user named Joe reports to Susan and belongs to the Windows Sales group. He needs a report that is limited to his sales territory, but still displays the same detailed sales data that is on Susan’s report. You need to design a secure solution that meets the reporting needs of the users and that consumes the minimal amount of server resources. What should you do?()
第9题:
Schedule the report's execution in the queue manager.
Schedule the reports execution using the R30RQM command line with scheduled parameter.
Create a trigger in the application to execute the report every six hours.
You cannot schedule a reports execution.
第10题:
Create an SSRS report and include the required page header in the report. Use the report as a template for all the reports.
Create an SSRS report and include the required page header in the report. Create a subreport that refers to the report. Include the subreport to all the reports.
Create a SSRS report and include the required page header in the report. Copy the report definition to an XML file.Add the XML file as a data source for all the reports.
Create a SSRS report and include the required page header in the report. Create a class library that includes the report.Add the class library as an assembly reference for all the reports.
第11题:
omniscient
abject
pervasive
estimable
specious
第12题:
His having made
He having made
He had made
He has made
第13题:
The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the form
to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the
previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use
of liability disclaimer paragraphs.
Required:
(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.
(3 marks)
第14题:
听力原文:A bank or insurance company issues a document to guarantee that exporter will supply the goods or services as the required standard.
(4)
A.A bank or insurance company issues an advance payment bond.
B.A bank or insurance company issues a tender bond.
C.A bank or insurance company issues a maintenance bond.
D.A bank or insurance company issues a performance bond.
第15题:
The investor should be aware of the limitations of the financial statement analysis()the annual report.
A. based on
B. basing on
C. base on
第16题:
第17题:
第18题:
()refers to the repair the ship every year.
第19题:
You design a Business Intelligence (BI) solution by using SQL Server 2008. You create a SQL Server 2008 Reporting Services (SSRS) solution. You create reports by using Microsoft Visual Studio .NET 2008. The development team of your company must create 50 SSRS reports. You need to ensure that the company logo and the company name are included in the page header of all the reports. What should you do?()
第20题:
incorporate
reinforce
challenge
transform
第21题:
The server's firewall is misconfigured.
The server's timeout feature is set incorrectly.
The web server was not installed properly.
The company firewall is misconfigured.
第22题:
In a corporate promotional newsletter
In a letter to the company's management
In a company's annual financial report
In the business section of a newspaper
第23题:
of
on
by
along