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[主观题]

Are you aware that you actually possess six senses？ The sixth is a muscular sense responsi

ble for directing your muscles intelligently to the extent necessary for each action you perform. For example, when you reach for an object, the sensory nerves linking the muscles to the brain stop your hand at the correct spot. This automatic perception of the position of your muscles in relation to the object is your muscular sense in action.

Muscles are stringly bundles of fibers varying from one five - thousand of an inch to about three inches. They have three unique characteristics, they can become shorter and thicker; they can stretch; and they can retract to their original positions. Under a high -powered microscope, muscle tissue is seen as long, slender cells with a grainy texture like wood.

More than half of a person' s body is composed of muscle fibers, most of which are involuntary, in other words, work without conscious direction. The voluntary muscles, those that we move consciously to perform. particular actions, number more than five hundred. Women have only 60 to 70 percent as much muscle as men for their body mass. That is why an average woman can' t lift as much, throw as far, or hit as hard as an average man.

According to the selection, the muscular sense is responsible for ______ .

A．the efficiency of our muscles

B．the normal breathing function

C．directing our muscles intelligently

D．the work of only our involuntary muscles

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发布时间：2021-12-11

更多“Are you aware that you actually possess six senses？ The sixth is a muscular sense responsi”相关的问题

第1题

5 You are an audit manager in Bartolome, a firm of Chartered Certified Accountants. You ha

ve specific responsibility

for undertaking annual reviews of existing clients and advising whether an engagement can be properly continued.

The following matters have arisen in connection with recent assignments:

(a) Leon Dormido is the senior in charge of the audit of the financial statements of Moreno, a limited liability

company, for the year ending 30 June 2005. Moreno’s Chief Executive Officer, James Bay, has just sent you an

e-mail to advise you that Leon has been short-listed for the position of Finance Director. You were not previously

aware that Leon had applied for the position. (5 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.

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第2题

Assume that the corporation tax rates for the financial year 2004 apply throughout.（b) Exp

Assume that the corporation tax rates for the financial year 2004 apply throughout.

(b) Explain the corporation tax (CT) and value added tax (VAT) issues that Irroy should be aware of, if she

proceeds with her proposal for the Irish subsidiary, Green Limited. Your answer should clearly identify those

factors which will determine whether or not Green Limited is considered UK resident or Irish resident and

the tax implications of each alternative situation.

You need not repeat points that are common to each situation. (16 marks)

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第3题

Smoking, which may be a pleasure for some people, is a serious source of discomfort for th

eir fellows. Medical authorities express their【B1】about the effect of smoking on the health not only【B2】those who smoke but also of those who do not. In fact, nonsmokers who must involuntarily inhale the air polluted by the tobacco smoke may【B3】more than the smokers themselves.

As you are doubtless aware, a considerable number of our students have【B4】an effort to【B5】the university to ban smoking in the classrooms. I believe they are entirely right in their aim.【B6】, I would hope that it is possible to achieve this by【B7】on the smokers to use good judgment and show concern for others rather than【B8】regulation.

Smoking is prohibited by city laws in theaters and in halls used for showing films as well as in laboratories【B9】there may be a fire hazard. Elsewhere, it is up to your good sense.

I am therefore asking you to maintain "No Smoking" in the auditoriums and classrooms. This will prove that you have to keep nonsmokers' health and well-being【B10】, which is very important to a large number of our students.

【B1】

A．concern

B．trouble

C．interest

D．displeasure

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第4题

As in most ethical situations, making a true or false promise involves other people. Almos

t every time we ask "What should I do？" we are aware that other people are involved in our behavior. Why should someone ask himself before making a false promise, "Is it right？" It may be that he is afraid of being found out. He may, however, wonder whether it is fair to the other person. How we relate ourselves to others or how we behavior. affects others makes up most of the subject matter of ethics. Being aware of others is more than wondering how our actions will affect them; we are also Concerned about how the behavior. of others will affect us. There is no satisfactory way for us to avoid the presence of other people. The most we can do is try to arrange the rules of behavior, of ethics, in order to reduce the amount of friction and conflict and thereby achieve the greatest amount of harmony. Whether our actions are right and good will depend to a great extent on the effect they will have on others. Actions such as telling a falsehood, stealing, injuring, and killing are considered wrong most of the time because they result in varying degrees of harm to someone. They also produce reactions from the victims, who in effect say, "If it is right for you to do that to me, then I will not hesitate to do the same thing to you."

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第5题

（a) You are the manager responsible for the audit of Dylan Co, a listed company, and you a

(a) You are the manager responsible for the audit of Dylan Co, a listed company, and you are reviewing the working papers of the audit file for the year ended 30 September 2012. The audit senior has left a note for your attention:

‘Dylan Co outsources its entire payroll, invoicing and credit control functions to Hendrix Co. In August 2012, Hendrix Co suffered a computer virus attack on its operating system, resulting in the destruction of its accounting records, including those relating to Dylan Co. We have therefore been unable to perform. the planned audit procedures on payroll, revenue and receivables, all of which are material to the financial statements. Hendrix Co has manually reconstructed the relevant figures as far as possible, and has supplied a written statement to confirm that they are as accurate as possible, given the loss of accounting records.’

Required:

(i) Comment on the actions that should be taken by the auditor, and the implications for the auditor’s report; and (7 marks)

(ii) Discuss the quality control procedures that should be carried out by the audit firm prior to the audit report being issued. (3 marks)

(b) You are also responsible for the audit of Squire Co, a listed company, and you are completing the review of its interim financial statements for the six months ended 31 October 2012. Squire Co is a car manufacturer, and historically has offered a three-year warranty on cars sold. The financial statements for the year ended 30 April 2012 included a warranty provision of $1·5 million and recognised total assets of $27·5 million. You are aware that on 1 July 2012, due to cost cutting measures, Squire Co stopped offering warranties on cars sold. The interim financial statements for the six months ended 31 October 2012 do not recognise any warranty provision. Total assets are $30 million at 31 October 2012.

Required:

Assess the matters that should be considered in forming a conclusion on Squire Co’s interim financial statements, and the implications for the review report. (6 marks)

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第6题

根据以下内容回答题： Too often young people get themselves employed quite by accident，not k

nowing what lies in the way of opportunity for promotion，happiness and security．As a result，they are employed doing jobs that afford them little or no satisfaction．Our school leavers face so much competition that they seldom care what they do as long as they can earn a livin9．Some stay long at a job and learn to like it；others quit from one to another looking for something to suit them．The young graduates who leave the university look for jobs that．offer a salary up to their expectation．Very few go out into the world knowing exactly what they want and realizing their own abilities．The reason behind all this confusion is that there never has been a proper vocational guidance in our educational institution．Nearly all grope（摸索）in the dark and their chief concern when they look for a job is to ask what salary is like．They never bother to think whether they are suited for the iob or，even more important，whether the job suits them．Having a job is more than merely providing yourseff and your dependants with daily bread and．some money for leisure and entertainment．It sets a pattern of life and，in many ways，determines social status in life，selection of friends，leisure and interest． In choosing a career you should first consider the type of work which will you"re your interest．Nothing is more pathetic than taking on a job in which you have no interest，for it will not only discourage your desire to succeed in life but also ruin your talents and ultimately make you an emotional wreck and a bitter person．

The reason why some people are unlikely to succeed in life is that they__________ ．

A.have ruined their talents

B.have taken on an unsuitable job

C.think of nothing but their salary

D.are not aware of their own potential

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第7题

You have been appointed as deputy Chief Financial Officer to a large multinational pharmac

eutical company with trading interests in 24 countries in sub-Saharan Africa, South America and the Indian sub-continent. Your company also has important trading links with the United States, Malaysia and Singapore. There have been a number of issues arising in the previous six months which have impacted upon the company’s business interests.

(i) Following an investigation you discover that commissions were paid to a senior official in one country to ensure that the local drug licensing agency concerned facilitated the acceptance of one of your principal revenue earning drugs for use within its national health service.

(ii) You have discovered that an agent of your firm, aware that the licensing agreement might be forthcoming,

purchased several call option contracts on your company’s equity.

(iii) A senior member of the firm’s treasury team has been taking substantial positions in currency futures in order to protect the risk of loss on the translation of dollar assets into the domestic currency. Over the last 12 months significant profits have been made but the trades do not appear to have been properly authorised. You discover that a long position in 50, $250,000 contracts is currently held but over the last four weeks the dollar has depreciated by 10% and all the signs are that it will depreciate considerably more over the next two months.

(iv) One drug company has managed to copy a novel drug that you have just released for the treatment of various forms of skin cancer. You have patent protection in the country concerned but your company has not been able to initiate proceedings through the local courts. Contacts with the trade officials at your embassy in the country concerned suggest that the government has made sure that the proceedings have not been allowed to proceed.

The company’s chief financial officer has asked you to look into these issues and, with respect to (iv), any World Trade

Organisation (WTO) agreements that might be relevant, and to advise her on how the company should proceed in each case.

Required:

Prepare a memorandum advising the Chief Financial Officer on the issues involved and recommending how she should, in each case and in the circumstances, proceed.

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第8题

Section A暂缺Section B – ALL SIX questions are compulsory and MUST be attemptedYou are an

Section A暂缺

Section B – ALL SIX questions are compulsory and MUST be attempted

You are an audit manager of Pink Partners & Co (Pink) and are planning the audit of Golden Finance Co (Golden), a banking institution which provides a range of financial services including loans. Your firm has audited Golden for four years and the company’s year end is 30 September 2015.

At the end of August, Golden’s financial controller left and the new replacement is not due to start until approximately two months after the year end. The finance director, who is the sister-in-law of the audit engagement partner, has asked if a member of the audit team can be seconded to Golden for three months to act as the temporary financial controller.

You are aware that a number of the audit team members currently bank with Golden and two team members have significant loans owing to the company.

Pink’s taxation department also provides services to Golden. They have been approached by Golden to represent them in negotiations to resolve some outstanding issues with the taxation authorities, for which the fees quoted are substantial.

The finance director has informed the audit engagement partner that when the audit is complete, she would like the whole team to attend an evening watching the national football team play a match followed by a luxury meal.

Required:

Using the information above:

(i) Identify and explain FIVE ethical threats which may affect the independence of Pink Partners & Co’s audit of Golden Finance Co; and

(ii) For each threat, explain how it might be reduced to an acceptable level.

Note: The total marks will be split equally between each part.

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第9题

We are all naturally attracted to people with idea, beliefs and interests like our own. Si

milarly, we feel comfortable with people with physical qualities similar to ours.

You may have noticed how people who live or work closely together come to behave in a similar way. Unconsciously we copy those we are close to or love or admire. So a sportsman’s individual way of walking with raised shoulder is imitated by an admiring fan; a pair of lovers both shake their heads in the same way; an employee finds himself duplicating his boss's habit of wagging (摇摆) a pen between his fingers while thinking.

In every case, the influential person may not consciously notice the imitation, but he will feel comfortable in its presence. And if he does notice the matching of his gestures or movements, he finds it pleasing he is influencing people: they are drawn to him.

Sensitive people have been mirroring their friends and acquaintances all their lives, and winning affection and respect m this way without being aware of their methods. Now, for people who want to win agreement or trust, affection or sympathy. Some psychologists recommend the deliberate use of physical mirroring.

The clever saleswoman echoes her lady customer's movements, tilting her head in the same way to judge a color match, or folding her arms a few seconds after the customer, as though consciously attracted by her. The customer feels that the saleswoman is in sympathy with her, and understands her needs a promising relationship for a sale to take place.

The Clever lawyer, trying in la law-court to influence a judge, imitates the great man shrugging of his shoulders, the tone of his voice and the rhythm of his speech.

Of course, physical mirroring must be subtle. If you blind (眨眼) every time your target blinks, or bite your bottom lip every time he does, your mirroring has become mockery (嘲笑) and you can expect trouble. So, if you can't model sympathetically, don't play the game.

According to the passage, "physical mirroring" (line 4, paragraph 4) means ______.

A．the attraction to people with ideas, belief and interests like our own

B．the comfortable feeling about people with physical qualities similar to ours

C．the fact that people living or working closely together behave in a similar way

D．the imitation of the gestures or movements of those we are close to, or love, or admire

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第10题

1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europ

e’s leading restaurants.

Started just five years ago by brothers Lee and Alan Jones, the organisation has grown from a small company employing five people to a multi-divisional organisation employing 120 people.

The organisation’s production facility is divided into three separate departments. Each department has a single manager with supervisors assisting on the production lines. The managers and supervisors, all of whom are aware of their roles, work well together. However, although the organisation has grown, the owners continue to involve themselves in day to day activities and this has led to friction between the owners, managers and supervisors.

As a result a problem arose last week. Alan Jones instructed a supervisor to repair a machine on the shop floor, which he refused to do without confirmation and instruction from his departmental manager. The supervisor’s manager,Dean Watkins, became involved and was annoyed at what he saw as interference in his department’s activities. Dean told Alan Jones that he “should have come to me first” because although the responsibility for the overall organisation was a matter for the brothers, action taken in the factory was his through powers that had been delegated to him and through his authority, as manager. In the argument that followed, Alan Jones was accused of failing to understand the way that the hierarchy in such a large organisation operates and that interference with operational decisions by senior management was not helpful.

As a consequence of this, Alan Jones has asked you to explain to him and his brother the issues behind the dispute to clarify the roles of managers and supervisors and to indicate how and why successful delegation might be achieved.

Required:

(a) Explain to Alan Jones the main differences between the work of a manager and that of a supervisor.

(13 marks)

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