题目内容（请给出正确答案）

[主观题]

When the machinery spaces are in the periodic unmanned condition, ____ shall be immediatel

y available and on call to attend the machinery space

A.the chief engineer

B.the designated engineer from shipyard

C.the designated duty officer in charge of the engineering watch

D.the designated surveyor from classification society

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更多“When the machinery spaces are …”相关的问题

第1题

When reading books about space exploration, I often ____ man’s skill andcreativeness in putting complex pieces of machinery into space.

A) tremble at

B) startle at

C) wander at

D) amaze at

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第2题

【简答题】2.请同学们口头翻译下列企业介绍中通常所应包含的内容。（1) When: the year your company was established （2) Where: your company’s location （3)Who: If you are a member of a group company （4) What: products/services you offer （5) Any foreign investment that you may have （6) Machinery and technology used （7) Production experience （8) Number of staff （and foreign language speakers if you have them) （9) How orders are handled （10)Significant achievements that would be meani

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第3题

1 Your client, Island Co, is a manufacturer of machinery used in the coal extraction indus

try. You are currently planning

the audit of the financial statements for the year ended 30 November 2007. The draft financial statements show

revenue of $125 million (2006 – $103 million), profit before tax of $5·6 million (2006 – $5·1 million) and total

assets of $95 million (2006 – $90 million). Your firm was appointed as auditor to Island Co for the first time in June

2007.

Island Co designs, constructs and installs machinery for five key customers. Payment is due in three instalments: 50%

is due when the order is confirmed (stage one), 25% on delivery of the machinery (stage two), and 25% on successful

installation in the customer’s coal mine (stage three). Generally it takes six months from the order being finalised until

the final installation.

At 30 November, there is an amount outstanding of $2·85 million from Jacks Mine Co. The amount is a disputed

stage three payment. Jacks Mine Co is refusing to pay until the machinery, which was installed in August 2007, is

running at 100% efficiency.

One customer, Sawyer Co, communicated in November 2007, via its lawyers with Island Co, claiming damages for

injuries suffered by a drilling machine operator whose arm was severely injured when a machine malfunctioned. Kate

Shannon, the chief executive officer of Island Co, has told you that the claim is being ignored as it is generally known

that Sawyer Co has a poor health and safety record, and thus the accident was their fault. Two orders which were

placed by Sawyer Co in October 2007 have been cancelled.

Work in progress is valued at $8·5 million at 30 November 2007. A physical inventory count was held on

17 November 2007. The chief engineer estimated the stage of completion of each machine at that date. One of the

major components included in the coal extracting machinery is now being sourced from overseas. The new supplier,

Locke Co, is located in Spain and invoices Island Co in euros. There is a trade payable of $1·5 million owing to Locke

Co recorded within current liabilities.

All machines are supplied carrying a one year warranty. A warranty provision is recognised on the balance sheet at

$2·5 million (2006 – $2·4 million). Kate Shannon estimates the cost of repairing defective machinery reported by

customers, and this estimate forms the basis of the provision.

Kate Shannon owns 60% of the shares in Island Co. She also owns 55% of Pacific Co, which leases a head office to

Island Co. Kate is considering selling some of her shares in Island Co in late January 2008, and would like the audit

to be finished by that time.

Required:

(a) Using the information provided, identify and explain the principal audit risks, and any other matters to be

considered when planning the final audit for Island Co for the year ended 30 November 2007.

Note: your answer should be presented in the format of briefing notes to be used at a planning meeting.

Requirement (a) includes 2 professional marks. (13 marks)

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第4题

Sweat damage will occur in a cargo hold containing machinery parts when ______.A.the outsi

Sweat damage will occur in a cargo hold containing machinery parts when ______.

A.the outside air is colder than the cargo．

B.the air temperature of the hold is higher than the outside air temperature．

C.the dew point of the hold is higher than the temperature of the cargo．

D.the dew point of the outside air is lower than the temperature of the cargo

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第5题

When under maneuvering conditions with the machinery being manually operated the control u

nit or console should be

A.automatically controlled

B.continuously manned

C.off power

D.continuously unmanned

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第6题

When under maneuvering conditions with the machinery being manually operated the control unit or console should be（)

A.automatically controlled

B.off power

C.continuously manned

D.continuously unmanned

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第7题

The officer in charge of the engineering watch shall ensure that all machinery involved wi

th the maneuvering of the ship can immediately be placed in the __ of operation when notified that the ship is in congested waters.

A.manual mode

B.automatic mode

C.remote mode

D.follow-up mode

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第8题

Only when very serious cases like murders and terrorist attacks occur, will the police（）

A．show up their elaborate machinery

B．fail to produce results

C．spend a lot of effort in finding the criminals

D．pay attention to their reputation

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第9题

When you are making a high potential test on a piece of repaired electrical machinery, a r

ise in leakage current indicates _______.

A.good insulation

B.bad insulation

C.high insulation power factor

D.a high slot discharge factor

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第10题

In the 1920s demand for American farm products fell, as European countries began to recove

r from World War I and instituted austerity (紧缩) programs to reduce their imports. The result was a sharp drop infarm prices. This period was more disastrous for farmers than earlier times had been, because farmers were no longer self-sufficient. They were paying for machinery, seed, and fertilizer, and they were also buying consumer goods. The prices of the items farmers bought remained constant, while prices they received for their products fell. These developments were made worse by the Great Depression, which began in 1929 and extended throughout the 1930s.

In 1929, under President Herbert Hoover, the Federal FarmBoard was organized. It established the principle of direct interference with supply and demand, and it represented the first national commitment to provide greater economic stability for farmers.

President Hoover' s successor attached even more importance to this problem. One of the first measures proposed by President Franklin D. Roosevelt when he took office in 1933 was the Agricultural Adjustment Act, which was subsequently passed by Congress. This law gave the Secretary of Agriculture the power to reduce production through voluntary agreements with farmers who were paid to take their land out of use. A deliberate scarcity of farm productswas planned in an effort to raise prices. This law was declared unconstitutional by the Supreme Court on the grounds that general taxes were being collected to pay one special group of people. However, new laws were passed immediately that achieved the same result of resting soil and providing flood-control measures, but which were based on the principle of soil conservation. The Roosevelt Administration believed that rebuilding the nation' s soil was in the national interest and was not simply a plan to help farmers at the expense of other citizens. Later the government guaranteed loans to farmers so that they could buy farm machinery, hybrid(杂交) grain, and fertilizers.

What brought about the decline in the demand for American farm products？

A．The impact of the Great Depression.

B．The shrinking of overseas markets.

C．The destruction caused by the First World War.

D．The increased exports of European countries.

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