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A.When the group is separated．
B.When the group is unanimous．
C.When they know they are the victims．
D.When they are forced to answer questions．
答案
更多“In what circumstances do most people yield to pressure？”相关的问题
第3题
Many a person in this circumstance ______ for a long break.
A．have hoped
B．has hoped
C．are hoping
D．has been hoped
第4题
A.circulation
B.rotation
C.circumstance
D.appreciation
第5题
I believe that every crime, ______ the circumstance, should be severely punished.
A．in spite of
B．because of
C．instead of
D．on account of
第6题
此题为判断题(对，错)。
第7题
To get a sense of how women have progressed in science take a quick tour of the physics department at the University ofCalifornia,Berkeley.This is a storied place the 36 of some of the most important discoveries in modern science-starting withErnest Lawrence' s invention of the cvclotron(回旋加速器)in 1931.
A、 generation ago female faces were 37 and,even today,visitors walking through the first floor of LeConte Hall will See a full corridor of exhibits 38 the many distinguished physicists who made history here, 39 all of there white malesBut climb up to the third floor and you' II see a 40 display.There,among the photos of current facnlty members and students are portraits of the 41 head of the department,Marjorie Shapiro and four other women whose reseaich 42 everything from the mecheanics of the universe to the smallest particles of matter.
A、sixth woman was hired just two weeks ago.Although they' re Still only about 10 percent of the physics faculty,women are clearly a presence here.And the real 43 may be in the smaller photos to the right graduate and undergraduate students about 20 percent of them female.Every yearsBerkeley sends its fresh female physics PhDs to the country' S top universities.That makes Shapiro optimistic but also 44 "I believe things are getting bette "she says "but they' re not getting better as 45as i would like."
A.circumstance
B.confidence
C.covers
D.current
E.deals
F.different
G.exposing
H.fastl
第8题
But climb up to the third floor and you’ll see a 40 display. There, among the photos of current faculty members and students, are portraits of the 41 head of the department, Marjorie Shapiro, and four other women whose research 42 everything from the mechanics of the universe to the smallest particles of matter. A sixth woman was hired just two weeks ago. Although they’re still only about 10 percent of the physics faculty, women are clearly a presence here. And the real 43 may be in the smaller photos to the right: graduate and undergraduate students, about 20 percent of them female. Every year Berkeley sends its fresh female physics PhDs to the country’s top universities. That makes Shapiro optimistic, but also 44 . “I believe things are getting better,” she says, “but they’re not getting better as 45 as I would like.”
A) circumstance
B) confidence
C) covers
D) current
E) deals
F) different
G) exposing
H) fast
I) honoring
J) hope
K) presently
L) rare
M) realistic
N) site
O) virtually
第9题
(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)
(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.
During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.
During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.
From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.
Required:
(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)
(ii) For each threat explain how it might be avoided. (5 marks)
(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)
第10题
(a) An assessment of accounting practices for asset impairments is especially important in the context of financial reporting quality in that it requires the exercise of considerable management judgement and reporting discretion. The importance of this issue is heightened during periods of ongoing economic uncertainty as a result of the need for companies to reflect the loss of economic value in a timely fashion through the mechanism of asset write-downs. There are many factors which can affect the quality of impairment accounting and disclosures. These factors include changes in circumstance in the reporting period,the market capitalisation of the entity, the allocation of goodwill to cash generating units, valuation issues and the nature of the disclosures.
Required:
Discuss the importance and significance of the above factors when conducting an impairment test under IAS 36 Impairment of Assets. (13 marks)
(b) (i) Estoil is an international company providing parts for the automotive industry. It operates in many different jurisdictions with different currencies. During 2014, Estoil experienced financial difficulties marked by a decline in revenue, a reorganisation and restructuring of the business and it reported a loss for the year. An impairment test of goodwill was performed but no impairment was recognised. Estoil applied one discount rate for all cash flows for all cash generating units (CGUs), irrespective of the currency in which the cash flows would be generated. The discount rate used was the weighted average cost of capital (WACC) and Estoil used the 10-year government bond rate for its jurisdiction as the risk free rate in this calculation. Additionally, Estoil built its model using a forecast denominated in the functional currency of the parent company. Estoil felt that any other approach would require a level of detail which was unrealistic and impracticable. Estoil argued that the different CGUs represented different risk profiles in the short term, but over a longer business cycle, there was no basis for claiming that their risk profiles were different.
(ii) Fariole specialises in the communications sector with three main CGUs. Goodwill was a significant component of total assets. Fariole performed an impairment test of the CGUs. The cash flow projections were based on the most recent financial budgets approved by management. The realised cash flows for the CGUs were negative in 2014 and far below budgeted cash flows for that period. The directors had significantly raised cash flow forecasts for 2015 with little justification. The projected cash flows were calculated by adding back depreciation charges to the budgeted result for the period with expected changes in working capital and capital expenditure not taken into account.
Required:
Discuss the acceptability of the above accounting practices under IAS 36 Impairment of Assets. (10 marks)
Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)
