Before placing a finn order,we should be glad if you would send us your products on 15 days'appr

()？

It includes merchandise, packaging and shipping, duty if required, any taxes and insurance.

A、 Could I get an estimate before placing an order

B、 What does the estimate include

C、 How many would you like to order

A. status of coworkers before placing a call

B. Connect feature in Communications Manager Express

C. IM contacts imported to an IP Phone

D. click-to-dial access only for WebEx meetings

E. Screen Pops for incoming calls

B.Take the napkin out to your side and shake it before placing it on your lap

C.Tuck the napkin in at your neckline to protect your tie or shirt

D.If you need to leave the table during the meal, place the napkin in your chair

Dear Sir,

We are a leading dealer in waterproof garments． Our customers have expressed interest in your raincoats and enquired about their quality．

Provided quality and price are satisfactory there are prospects of good sales here, but before placing a firm order we want to make a trial salE．We should be glad if you would send us, on fourteen day's approval, a selection of men's and women's raincoats． Any of the items unsold at the end of the period, and which we decide not to keep as stock, would be returned at our expense．

We look forward to hearing from you soon．

Yours sincerely,

(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended

31 October 2008. In the last year, several investment properties have been purchased to utilise surplus funds

and to provide rental income. The properties have been revalued at the year end in accordance with IAS 40

Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, and

the total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to provide

the fair value for each property.

Required:

(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on their

work, and explain the reason for the enquiries; (7 marks)

The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is then placed into the oven for baking.

All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank.

The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows:

Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were:

Required:

(a) Calculate the total material mix variance and the total material yield variance for OBC for the last quarter. (7 marks)

(b) Using the information in the question, suggest THREE possible reasons why an ADVERSE MATERIAL YIELD variance could arise at OBC. (3 marks)

材料：

During the morning of 2 August 1999 the supply vessel Putford Worker was working cargo at installations in the North Sea. She had completed operations at one installation without incident．

At 1110 she approached the second installation and carried out precautionary engine and steering tests．These were satisfactory，and at 1115 the vessel was in position to work cargo．The master was on the bridge at the joystick control；the weather was fine and the sea calm． The first lift was a 10&39; x 8&39; container．The deck crew attached the hook of the installation&39;s crane to the container，and moved forward to a safe position．The master then noticed that the vessel was moving forward out of position and moved the joystick to counteract the ahead movement．He then saw that the port propeller was indicating full ahead pitch，so changed from joystick to manual pitch controls and promptly put them to full astern．

This did not prevent the vessel moving ahead so far that the attached container be dragged over the stern and into the sea. Placing the manual pitch controls to zero then caused both propellers to return to neutral．Control of the vessel was regained，and the problem did not immediately re-occur．

Later tests and inspections by specialist control engineers and the propeller manufacturers showed no fault with the control systems or the port propeller．However，some wear was found in the feedback linkages on the control system of the starboard propeller．This was rectified，and manoeuvring tests completed satisfactorily．

问题：

In this passage the supply vessel is ________．

A.one that supplies fuel oils to other deep sea vessels

B.one that supplies stores to other deep sea vessels

C.a tug boat

D.smaller container vessel

The joystick is a device ________．A.controlling rudders

B.controlling shore cranes

C.controlling the operation of cargoes

D.controlling the propellers

On noticing that the vessel was moving forward out of position，the master ________．A.moved the joystick forward to go together with the ahead movement

B.moved the shore crane to go aftward

C.made the container move aftward by operating the joystick

D.operated the joystick to control the vessel and move her aftward

It is clearly demonstrated that ________．A.the testing of engines and steering before working cargo at an installation is an important precaution

B.the testing of engines and steering before working cargo at an installation was not followed by Putford Worker

C.there is no value of moving the deck crew clear once a lift is attached

D.had the deck crew not bothered to move clear from，the consequences could have been avoided

请帮忙给出每个问题的正确答案和分析，谢谢！

Placing a job advertisement on an online job board is _____.

A、sostly

B、cost

C、expensively