The steel bars in concrete take the ()component of the bending moment.
A.shear
B.compressive
C.tensile
D.draw
A.shear
B.compressive
C.tensile
D.draw
第1题
Free of Particular Average is more suitable for( ).
A. bulk cargo B. unpacked cargo
C. steel bars D. electronic products
第2题
Lashing is the means of securing vehicles and other cargo by ______.
A.tomming down method
B.blocking method
C.bracing method
D.using wire ropes,chains,steel bars,and turnbuckles
第3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.
第4题
Iron was rapidly adopted for the construction of bridges, because its strength was far greater than that of stone or timber, but its use in the architecture of buildings developed more slowly. By 1800 a complete internal iron skeleton for buildings had been developed in industrial architecture replacing traditional timber beams, but it generally remained concealed. Apart from its low cost, the appeal of iron as a building material lay in its strength, its resistance to fire, and its potential to span vast areas. As a result, iron became increasingly popular as a structural material for more traditional styles of architecture during the nineteenth century, but it was invariably concealed.
Significantly, the use of exposed iron occurred mainly in the new building types produced by the Industrial Revolution: in factories, warehouses, commercial offices, exhibition halls, and railroad stations, where its practical advantages far outweighed its lack of status. Designers of the railroad stations of the new age explored the potential of iron, covering huge areas with spans that surpassed the great vaults of medieval churches and cathedrals. Paxton's Crystal Palace, designed to house the Great Exhibition of 1851, covered an area of 1848 feet by 408 feet in assembled units of glass set in iron frames. The Paris Exhibition of 1889 included both the widest span and the greatest height achieved so far with the Halle des Machines, spanning 362 feet, and the Eiffel Tower 1,000 feet high. However, these achievements were mocked by the artists of Paris as expensive and ugly foolishness. Iron, despite its structural advantages, had little aesthetic(审美的)status. The use of an exposed iron structure in the more traditional styles of architecture was slower to develop.
What does the passage mainly discuss?
A.Advances in iron processing in the eighteenth and nineteenth centuries.
B.The effects of the Industrial Revolution on traditional architectural styles.
C.Advantages of stone and timber over steel as building materials.
D.The evolution of the use of iron in architecture.
第5题
manager in charge of the audit of the financial statements of Indigo, for the year ending 31 December 2005.
Indigo owns office buildings, a workshop and a substantial stockyard on land that was leased in 1995 for 25 years.
Day-to-day operations are managed by the chief accountant, purchasing manager and workshop supervisor who
report to the managing director.
All iron, steel and other metals are purchased for cash at ‘scrap’ prices determined by the purchasing manager. Scrap
metal is mostly high volume. A weighbridge at the entrance to the stockyard weighs trucks and vans before and after
the scrap metals that they carry are unloaded into the stockyard.
Two furnaces in the workshop melt down the salvageable scrap metal into blocks the size of small bricks that are then
stored in the workshop. These are sold on both credit and cash terms. The furnaces are now 10 years old and have
an estimated useful life of a further 15 years. However, the furnace linings are replaced every four years. An annual
provision is made for 25% of the estimated cost of the next relining. A by-product of the operation of the furnaces is
the production of ‘clinker’. Most of this is sold, for cash, for road surfacing but some is illegally dumped.
Indigo’s operations are subsidised by the local authority as their existence encourages recycling and means that there
is less dumping of metal items. Indigo receives a subsidy calculated at 15% of the market value of metals purchased,
as declared in a quarterly return. The return for the quarter to 31 December 2005 is due to be submitted on
21 January 2006.
Indigo maintains manual inventory records by metal and estimated quality. Indigo counted inventory at 30 November
2005 with the intention of ‘rolling-forward’ the purchasing manager’s valuation as at that date to the year-end
quantities per the manual records. However, you were not aware of this until you visited Indigo yesterday to plan
your year-end procedures.
During yesterday’s tour of Indigo’s premises you saw that:
(i) sheets of aluminium were strewn across fields adjacent to the stockyard after a storm blew them away;
(ii) much of the vast quantity of iron piled up in the stockyard is rusty;
(iii) piles of copper and brass, that can be distinguished with a simple acid test, have been mixed up.
The count sheets show that metal quantities have increased, on average, by a third since last year; the quantity of
aluminium, however, is shown to be three times more. There is no suitably qualified metallurgical expert to value
inventory in the region in which Indigo operates.
The chief accountant disappeared on 1 December, taking the cash book and cash from three days’ sales with him.
The cash book was last posted to the general ledger as at 31 October 2005. The managing director has made an
allegation of fraud against the chief accountant to the police.
The auditor’s report on the financial statements for the year ended 31 December 2004 was unmodified.
Required:
(a) Describe the principal audit procedures to be carried out on the opening balances of the financial statements
of Indigo Co for the year ending 31 December 2005. (6 marks)
第9题
ou to stand and eat at a counter.
A. Snapshot
B. Snack
C. Snail
D. Snake
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