题目内容
（请给出正确答案）
[主观题]
are privately-owned networks within a single building or campus of up to a few kilome
ters in size.
A．PSTN
B．WAN
C．LAN
D．MAN
如搜索结果不匹配，请 联系老师 获取答案
A.foreign-owned
B.state-owned
C.joint-venture
D.privately-owned
更多“are privately-owned networks w…”相关的问题
第2题
The car industry in Britain is mostly（)
A、foreign-owned
B、state owned
C、joint-venture
D、privately-owned
第3题
In an acquisition of a privately－owned seller,it is not unusual for the buyer to requ
In an acquisition of a privately-owned seller,it is not unusual for the buyer to require an escrow account equaling ____% of the purchase price.在收购私人卖方时，买方要求托管账户等于购买价格的____%并不罕见。
A、10%
B、25%
C、35%
D、50%
第4题
（b) You are an audit manager with specific responsibility for reviewing other information
(b) You are an audit manager with specific responsibility for reviewing other information in documents containing
audited financial statements before your firm’s auditor’s report is signed. The financial statements of Hegas, a
privately-owned civil engineering company, show total assets of $120 million, revenue of $261 million, and profit
before tax of $9·2 million for the year ended 31 March 2005. Your review of the Annual Report has revealed
the following:
(i) The statement of changes in equity includes $4·5 million under a separate heading of ‘miscellaneous item’
which is described as ‘other difference not recognized in income’. There is no further reference to this
amount or ‘other difference’ elsewhere in the financial statements. However, the Management Report, which
is required by statute, is not audited. It discloses that ‘changes in shareholders’ equity not recognized in
income includes $4·5 million arising on the revaluation of investment properties’.
The notes to the financial statements state that the company has implemented IAS 40 ‘Investment Property’
for the first time in the year to 31 March 2005 and also that ‘the adoption of this standard did not have a
significant impact on Hegas’s financial position or its results of operations during 2005’.
(ii) The chairman’s statement asserts ‘Hegas has now achieved a position as one of the world’s largest
generators of hydro-electricity, with a dedicated commitment to accountable ethical professionalism’. Audit
working papers show that 14% of revenue was derived from hydro-electricity (2004: 12%). Publicly
available information shows that there are seven international suppliers of hydro-electricity in Africa alone,
which are all at least three times the size of Hegas in terms of both annual turnover and population supplied.
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Hegas for the year ended 31 March 2005. (10 marks)
