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During the past years the ______ of automobile accidents in New York City has decreased.
A．degree
B．quantity
C．number
D．amount
答案
更多“During the past years the ______ of automobile accidents in New York City has decreased.A．”相关的问题
第1题
(i) Making a provision for a constructive obligation of $400,000; this being the sales value of goods expected to be returned by retail customers after the year end under the company’s advertised 30-day returns policy
(ii) Based on past experience, a $200,000 provision for unforeseen liabilities arising after the year end
(iii) The partial reversal (as a credit to the statement of profit or loss) of the accumulated depreciation provision on an item of plant because the estimate of its remaining useful life has been increased by three years
(iv) Providing $1 million for deferred tax at 25% relating to a $4 million revaluation of property during March 2015 even though Cumla has no intention of selling the property in the near future
Which of the above suggested treatments of provisions is/are permitted by IFRS？
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iv)
第2题
Kyanite Pizzas Co (Kyanite) operates a large chain of fast food restaurants. You are an audit supervisor of Jasper & Co and are currently preparing the audit programmes for the audit of Kyanite’s financial statements for the year ended 31 March 2016. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.
(i) Property, plant and equipment
In the past Kyanite has received negative press reports over the condition of its fast food restaurants, with comments suggesting they are old fashioned and tired looking. Therefore during the year the company undertook a full review of all its assets and carried out extensive refurbishments to the majority of its restaurants. This review resulted in a significant amount of ageing fixtures and fittings being disposed of and a significant amount of capital expenditure was invested in all remaining restaurants. (6 marks)
(ii) Equity The refurbishment was financed via a share issue in April 2015 at a premium of $1·6 million. (4 marks)
Required:
Describe substantive procedures you should perform. to obtain sufficient and appropriate audit evidence in relation to the above two matters.
Note: The mark allocation is shown against each of the two matters above.
第3题
During the past two decades，research has______our knowledge of daydreaming.
A．expanded
B．emerged
C．descended
D．conquered
第4题
Seldom _________ any mistakes during my past five years of service here.
A.I would make
B.would I make
C.did I make
D.I did make
第5题
A．work together several months a year
B．bring into memory what happened in the past
C．pay attention to things they are interested in
D．get to know each other through their films
第6题
What is said about the over 100 aircraft incidents in the past 15 years？
A．They may have been caused by the damage to the radio systems.
B．They may have taken place during take - off and landing.
C．They were proved to have been caused by the passengers' portable computers.
D．They were suspected to have resulted from electromagnetic interference.
第7题
A major new study shows that the situation may be changing. A large and rapid drop in the world's birth rate has taken place during the past 10 years. Families generally are smaller now than they were a few years ago. It is happening in both developing and industrial nations.
Researchers said they found a number of reasons for this. More men and women are waiting longer to get married and are using birth control devices and methods to prevent or delay pregnancy. More women are going to school or working at jobs away from their homes instead of having children. And more governments, especially in developing nations, now support family planning programs to reduce population growth. China is one of the nations that has made great progress in reducing its population growth.
China has already cut its rate of population growth by about one half since 1970. China now urges each family to have no more than one child. And it hopes to reach zero population growth, the number of births equaling the number of deaths, by the year 2000.
Several nations in Europe already have fewer births than deaths. Experts said that these nations could face a serious shortage of workers in the future. And the persons who are working could face much higher taxes to help support the growing number of retired people.
In the sentence "Experts long have been concerned about such growth" of Paragraph 1, the phrase "concerned about" is similar in meaning to ______.
A．worried about
B．related to
C．engaged in
D．made a study of
第8题
(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that
would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your
answer should consider each of these three variables in isolation. State any assumptions that you make.
(6 marks)
第9题
What is said about the over l00 aircraft incidents in the past 15 years？
A.They may have been caused by the damage to the radio system．
B.They may have taken place during take-off and landing．
C.They were proved to have been caused by the passengers’portable computers．
D.They were suspected to have resulted from electromagnetic interference．
第10题
听力原文：During the second half year, this bank had total assets of USD80.2 million.
(7)
A．The bank had aggregate assets of USD80,200,000.
B．The bank had aggregate assets of USD80,020,000.
C．The bank had aggregate assets of USD8,200,000.
D．The bank had aggregate assets of USD18,200,000.
