A．the connecting rod
B．large end bearing
C．the main bearing
D．the desig
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更多“The design of the connecting r…”相关的问题
第1题
123 Which of the following constitute Juran's "quality trilogy":
A. planning, inspection, control.
B. planning, improvement, control.
C. planning, organization, control.
D. product, price, customer.
E. design, build, deliver.
第2题
37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.
When overtime is required, workers are paid 25% more than their usual hourly rate.
Required:
(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)
(c) Assess the performance of the production manager for the last quarter. (7 marks)
第3题
designs and manufactures wooden tables and chairs. The business has expanded rapidly in the last two years, since
the arrival of Patrick Tiler, an experienced sales and marketing manager.
The directors want to secure a loan of $3 million in order to expand operations, following the design of a completely
new range of wooden garden furniture. The directors have approached LCT Bank for the loan. The bank’s lending
criteria stipulate the following:
‘Loan applications must be accompanied by a detailed business plan, including an analysis of how the finance will
be used. LCT Bank need to see that the finance requested is adequate for the proposed business purpose. The
business plan must be supported by an assurance opinion on the adequacy of the requested finance.’
The $3 million finance raised will be used as follows:
$000
Construction of new factory 1,250
Purchase of new machinery 1,000
Initial supply of timber raw material 250
Advertising and marketing of new product 500
Your firm has agreed to review the business plan and to provide an assurance opinion on the completeness of the
finance request. A meeting will be held tomorrow to discuss this assignment.
Required:
(a) Identify and explain the matters relating to the assurance assignment that should be discussed at the meeting
with Mulligan Co. (8 marks)
第4题
A. frame - relay map commands on R3 - R10 referencing the other routers in this group
B. Nine OSPF neighbor commands on each router
C. Nine OSPF neighbor commands on R1 and R2, with only two such commands on R3 - R10
D. R1 and R2 with ip ospf prio rity 1 commands to ensure they become DR and BDR
E. R3 - R10 with ip ospf priority 0 commands to ensure they do not become DR or BDR
第5题
The audit work for the year ended 30 June 2015 is nearly complete, and you are reviewing the draft audit report which has been prepared by the audit senior. During the year the Hopper Group purchased a new subsidiary company, Seurat Sweeteners Co, which has expertise in the research and design of sugar alternatives. The draft financial statements of the Hopper Group for the year ended 30 June 2015 recognise profit before tax of $495 million (2014 – $462 million) and total assets of $4,617 million (2014: $4,751 million). An extract from the draft audit report is shown below:
Basis of modified opinion (extract)
In their calculation of goodwill on the acquisition of the new subsidiary, the directors have failed to recognise consideration which is contingent upon meeting certain development targets. The directors believe that it is unlikely that these targets will be met by the subsidiary company and, therefore, have not recorded the contingent consideration in the cost of the acquisition. They have disclosed this contingent liability fully in the notes to the financial statements. We do not feel that the directors’ treatment of the contingent consideration is correct and, therefore, do not believe that the criteria of the relevant standard have been met. If this is the case, it would be appropriate to adjust the goodwill balance in the statement of financial position.
We believe that any required adjustment may materially affect the goodwill balance in the statement of financial position. Therefore, in our opinion, the financial statements do not give a true and fair view of the financial position of the Hopper Group and of the Hopper Group’s financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards.
Emphasis of Matter Paragraph
We draw attention to the note to the financial statements which describes the uncertainty relating to the contingent consideration described above. The note provides further information necessary to understand the potential implications of the contingency.
Required:
(a) Critically appraise the draft audit report of the Hopper Group for the year ended 30 June 2015, prepared by the audit senior.
Note: You are NOT required to re-draft the extracts from the audit report. (10 marks)
(b) The audit of the new subsidiary, Seurat Sweeteners Co, was performed by a different firm of auditors, Fish Associates. During your review of the communication from Fish Associates, you note that they were unable to obtain sufficient appropriate evidence with regard to the breakdown of research expenses. The total of research costs expensed by Seurat Sweeteners Co during the year was $1·2 million. Fish Associates has issued a qualified audit opinion on the financial statements of Seurat Sweeteners Co due to this inability to obtain sufficient appropriate evidence.
Required:
Comment on the actions which Rockwell & Co should take as the auditor of the Hopper Group, and the implications for the auditor’s report on the Hopper Group financial statements. (6 marks)
(c) Discuss the quality control procedures which should be carried out by Rockwell & Co prior to the audit report on the Hopper Group being issued. (4 marks)
第6题
材料：
The crude oil washing installation and associated equipment and arrangements shall comply with the requirements established by the Administration．
Such requirements shall contain at least all the provisions of Specifications for the Design，Operation and Control of Crude Oil Washing Systems adopted by the International Conference on Tanker Safety and Pollution Prevention，1978，in Resolution 15 and as may be revised by the Organization．
An inert gas system shall be provided in every cargo tank and slop tank in accordance with the appropriate Resolutions of Chapter II-2 of SOLAS．
With respect to the ballasting of cargo tanks，sufficient cargo tanks shall be crude oil washed prior to each ballast voyage in order that，taking into account the tanker&39;s trading pattern and expected weather conditions，ballast water is put only into cargo tanks which have been crude oil washed. Every oil tanker operating with crude oil washing systems shall be provided with an Operations and Equipment Manual detailing the system and equipment and specifying operational procedures．Such a Manual shall be to the satisfaction of the Administration and shall contain all the information set out in the Specifications referred to in this Regulation．If an alteration affecting the crude oil washing system is made，the Operations and Equipment Manual shall be revised accordingly．
问题：
According to this passage，with respect to the ballasting of cargo tanks，ballast water is put only into ________．
A.slop tanks which have been cleaned with water
B.gas freed cargo tanks
C.inertized cargo tanks
D.cargo tanks which have been crude oil washed
________ shall be approved by the Administration．A.Specifications for the Design，Operation and Control of Crude Oil Washing Systems
B.Appropriate Resolutions of Chapter II-2 of SOLAS
C.An Operations and Equipment Manual detailing the crude oil washing system and equipment and specifying operational procedures
D.International Conference on Tanker Safety and Pollution Prevention，1978
This paragraph is most likely extracted from________．A.MARPOL 73/78
B.SOLAS
C.IBC
D.IGC
It can be concluded that ________．A.it is not necessary to do crude oil washing prior to ballast voyage
B.taking into account the tanker's trading pattern and expected weather conditions，it is sometimes necessary to do crude oil washing after each ballast voyage
C.if it is possible ballast water shall always be put into cargo tanks prior to commencing their crude oil washing operations
D.sufficient cargo tanks shall be crude oil washed prior to each ballast voyage in order that the tanker could be kept properly ballasted without breaking any regulations in connection with ballasting of cargo tanks
请帮忙给出每个问题的正确答案和分析，谢谢！
第7题
A.Computer Aided Design
B.Computer Assisted Design
C.Computer Assistant Design
D.Computer Associate Design
第8题
A．developmental design
B．adaptive design
C．variant design
D．normal design
E．electromechanical complementary method
第9题
A．improved design
B．innovative design
C．conceptual design
D．duplicated design
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