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[主观题]

Recently, several thousand computers in the United States were attacked by a virus. The co

mputers were slowed or shut down. But no information was lost. A computer virus is similar to a biological virus--an organism (生物体) that can harm the human body. A computer virus is a series of electronic commands that can harm a computer or the information in the computer. It infects the device (设备) secretly. It tells the computer to do something the computer's owner does not want it to do. For example, a virus could enter a bank's computer system. It might tell the system to destroy all information about money belonging to everyone with the first name United States several months ago. The virus was created by a university student studying computer science. The computers affected by the virus were in major universities, government agencies (政府机关) and private (私人) companies. They were part of a United commands in a computer at his school. The computer sent the commands to other computers through the linked telephone lines.

The virus told each computer to make many copies of itself. Within a few minutes, all the computers' power was being used to make copies of the virus. The computer could do no other work. It finally slowed down greatly, or simply stopped working. Computer experts spent many days trying to destroy the virus in the computer system.

The experts agree the virus could have been much worse. They say it could have sent orders to destroy huge amounts of electronic information.

Many experts believe, the recent computer virus showed the need for better computer security (安全). But that is a problem. The affected system provides a free exchange (交换) of ideas and information among universities, private companies and government offices. Increasing security too much would destroy this exchange. It would slow progress on many important research projects.

Which of the following statements is true？

A．Many computers were attacked by a virus in the U. S.

B．Many computers attacked by a virus in the U.S. lost their information.

C．A computer virus can harm human body.

D．A computer virus can help the computer owner do many things.

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发布时间：2022-04-01

更多“Recently, several thousand computers in the United States were attacked by a virus. The co”相关的问题

第1题

Recently the newspapers have reported several ______ on the boundaries of Israeland Jordan

Recently the newspapers have reported several ______ on the boundaries of Israel and Jordan.

A．accidents

B．incidents

C．events

D．happenings

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第2题

Human beings need to drink for their survival. Water ranks【61】on the list of all-time safe

fluids. But not all water is as safe as once【62】. Recent tests of water fountains in several U. S. cities show that many fountains give water containing large【63】of lead (铅) , a poisonous metal. A recent study of 900 water fountains in Los Angeles【64】that half of the fountains【65】contained higher amounts of lead than the【66】the experts consider【67】. In other cities【68】results of tests were announced; too much lead in many, though【69】, drinking fountains. Water doesn't normally contain any lead, but when it passes through pipes, it can【70】. People who drink the water【71】the lead. An adult' s body passes most of the lead【72】the body, but children' s【73】retains more than half the lead【74】. This makes children more likely to be affected. Lead can damage the kidneys, cause【75】and impair learning and memory.【76】four million children in U. S. A. already have high levels of lead in their bodies. Most of this lead comes from【77】polluted with the metal. They can【78】it up from eating dirt or paint chips containing lead. In【79】to limit the lead in water fountains, officials recently suggested that fountains【80】to have too much lead be replaced or repaired. And that certainly requires a lot of money.

(61)

A．high

B．highly

C．higher

D．height

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第3题

Section A暂缺Section B – ALL FIVE questions are compulsory and MUST be attemptedThe Chemic

Section A暂缺

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

The Chemical Free Clean Co (C Co) provides a range of environmentally-friendly cleaning services to business customers, often providing a specific service to meet a client’s needs. Its customers range from large offices and factories to specialist care wards at hospitals, where specialist cleaning equipment must be used and regulations adhered to. C Co offers both regular cleaning contracts and contracts for one-off jobs. For example, its latest client was a chain of restaurants which employed them to provide an extensive clean of all their business premises after an outbreak of food poisoning.

The cleaning market is very competitive, although there are only a small number of companies providing a chemical free service. C Co has always used cost-plus pricing to determine the prices which it charges to its customers but recently, the cost of the cleaning products C Co uses has increased. This has meant that C Co has had to increase its prices, resulting in the loss of several regular customers to competing service providers.

The finance director at C Co has heard about target costing and is considering whether it could be useful at C Co.

Required:

(a) Briefly describe the main steps involved in deriving a target cost. (3 marks)

(b) Explain any difficulties which may be encountered and any benefits which may arise when implementing target costing at C Co. (7 marks)

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第4题

Seltec, a public limited company, processes and sells edible oils and uses several fi nanc

ial instruments to spread the risk of fl uctuation in the price of the edible oils. The entity operates in an environment where the transactions are normally denominated in dollars. The functional currency of Seltec is the dollar.

(a) The entity uses forward and futures contracts to protect it against fl uctuation in the price of edible oils. Where forwards are used the company often takes delivery of the edible oil and sells it shortly afterwards. The contracts are constructed with future delivery in mind but the contracts also allow net settlement in cash as an alternative. The net settlement is based on the change in the price of the oil since the start of the contract. Seltec uses the proceeds of a net settlement to purchase a different type of oil or purchase from a different supplier. Where futures are used these sometimes relate to edible oils of a different type and market than those of Seltec’s own inventory of edible oil. The company intends to apply hedge accounting to these contracts in order to protect itself from earnings volatility. Seltec has also entered into a long-term arrangement to buy oil from a foreign entity whose currency is the dinar. The commitment stipulates that the fi xed purchase price will be denominated in pounds sterling.

Seltec is unsure as to the nature of derivatives and hedge accounting techniques and has asked your advice on how the above fi nancial instruments should be dealt with in the fi nancial statements. (14 marks)

(b) Seltec has decided to enter the retail market and has recently purchased two well-known brand names in the edible oil industry. One of the brand names has been in existence for many years and has a good reputation for quality. The other brand name is named after a famous fi lm star who has been actively promoting the edible oil as being a healthier option than other brands of oil. This type of oil has only been on the market for a short time. Seltec is fi nding it diffi cult to estimate the useful life of the brands and therefore intends to treat the brands as having indefi nite lives.

In order to sell the oil, Seltec has purchased two limited liability companies from a company that owns several retail outlets. Each entity owns retail outlets in several shopping complexes. The only assets of each entity are the retail outlets. There is no operational activity and at present the entities have no employees.

Seltec is unclear as to how the purchase of the brands and the entities should be accounted for. (9 marks)

Required:

Discuss the accounting principles involved in accounting for the above transactions and how the above transactions should be treated in the fi nancial statements of Seltec.

Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)

The mark allocation is shown against each of the two parts above.

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第5题

Recently, one of my best friends Jennie, with whom I have shared just about everything sin

ce the first day of kindergarten, spent the weekend with me. Since I moved to a new town several years ago, we have both always looked forward to the new times a year when we can see each other.

Over the weekend, we spent hours and hours, staying up late into the night, talking about the people she was hanging around with. She started telling me stories about her new boy friend, about how he experimented with drugs and was into other self-destructive behavior. I was blown away! She told me how she had been lying to her parents about where she was going and even stealing out to see this guy because they didn't want her around him. No matter how hard I tried to tell her that she deserved better, she didn't believe me. Her self-respect seemed to have disappeared.

I tried to convince her that she was ruining her future and heading for big trouble. I felt like I was getting nowhere. I just couldn't believe that she really thought it was acceptable to hang with a bunch of losers, especially her boy friend.

By the time she left, I was really worried about her and exhausted by the experience. It had been so frustrating that I had come close to telling her several times during the weekend that maybe we had just grown too far apart to continue our friendship, but I didn't.I put the power of friendship to the ultimate test. We'd been friends for far too long. I had to hope that she valued me enough to know that I was trying to save her from hurting herself. I wanted to believe that our friendship could conquer anything.

A few days later, she called to say that she had thought long and hard about our conversation, and then she told me that she had broken up with her boy friend. I just listened on the other end of the phone with tears of joy running down my face. It was one of the truly rewarding moments in my life. Never had I been so proud of a friend.

What word best sums up Jennie's boy friend？

A．A drug user.

B．A loser.

C．A trouble maker.

D．A criminal.

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第6题

WSK produces chemicals for use in the agricultural sector, some which are highly toxic in

both liquid and gaseous states. They need to be safely stored on site after processing until they are shipped out to customers either by road or rail.

Analysis of recently published data, detailing the frequency and impact of earthquakes around the world, suggest that the likelihood of a strong earthquake occurring in the area where WSK has its only manufacturing and chemical storage facility is high. This very serious claim was made by the operations director at a recent board meeting following consultation with the senior scientific team. It has always been recognised that the WSK factory was situated in an area where earthquakes could occur, but the area had not experienced any major tremors for several years.

The possibility of an earthquake which could destroy the WSK factory and then cause a major environmental incident was of grave concern to the board, who decided that it needed to be fully evaluated and then effectively managed. The board asked the scientific team to calculate the probability of a toxic chemical emission being caused by an earthquake together with the consequential effects on the local environment and population, many of whom depended on WSK for employment and commercial activity. However, the scientific team were unable to provide any objective analysis to support their initial claim, they merely offered their best guess of what they perceived the risk to be.

The board concluded that this was inadequate, so they tasked the internal audit team to conduct an environmental audit, and to determine WSK’s environmental footprint.

Required:

(a) Evaluate the difficulties of risk perception, and describe the problems with the perception of risk shown by the scientific team at WSK. (8 marks)

(b) Explain the stages and benefits to WSK of conducting an environmental audit, and assess the importance of then reporting good quality information to the board. (10 marks)

(c) Explain the term environmental footprint, and assess how the activities of WSK contribute to its footprint. (7 marks)

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第7题

I was a freshman in college when I met the Whites. They were completely different from my

own family. Jane White and I became friends at school, and her family welcomed me like along-lost cousin.

In my family it was always important to place blame when anything bad happened. But the Whites didn't worry about who had done what. Mr. and Mrs. White had six children: three sons and three daughters.

In July, the White sisters and I decided to take a car trip to New York. The two oldest, Sarah and Jane, were college students, and the youngest, Amy had recently got a driver' s license, and was excited about practicing her driving on the trip.

The big sisters let Amy take over. She came to an intersection with a stop sign, but Amy continued without stopping. The driver of a large truck, crashed into our car.

Jane was killed instantly.

When Mr. and Mrs. White arrived at the hospital, they hugged us all.

To both of their daughters, and especially to Amy, over and over they simply said, "We' re so glad that you're alive."

I was astonished. No blame.

Later, I asked the Whites why they never talked about the fact that Amy was driving and had run a stop sign.

Mrs. White said, "Jane's gone, and nothing we say or do will bring her back. But Amy has her whole life ahead of her. How can she lead a full and happy life if she feels we blame her for her sister' s death？"

They were right. Amy graduated from college and got married several years ago, She works as a teacher of learning-disabled students. She' s also a mother of two little girls of her own, the oldest named Jane.

The writer of the article is ______ .

A．Mrs. White's niece

B．the Whites' cousin

C．Sarah' s friend at college

D．Jane' s friend at school

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第8题

The largest shark known to us, Megalodon, is extinct. Or is it？ Carcharodon Megalodon, com

monly known as Megalodon, is believed to have lived between I million and 5 million years ago and thought to have been 52 feet long. It is (or was) a shark that had a jaw 7 or more feet wide. Fairly recently, there has been some speculation about whether it is extinct or just out of reach. But few people believe that Megalodon has found a home deep in the ocean.

There are many known "Living Fossils": Coelacanth, Sea Cucumbers, Sea Urchins, Lobsters, Sea Stars. The common ones like lobsters and sea urchins are not really looked on as anything amazing. They've been around for thousands of years or more, and axe easily accessible to us. What if they weren't accessible and yet still existed？ We would label them extinct. The discovery of a live Coelacanth, a fish long believed extinct, challenged some scientists' long-held beliefs on extinction. There have been recent discoveries Of incredibly large squid, and deep-sea fish never before seen by scientists.

In the 1960s the U.S. Navy set up underwater microphones around the world to track Soviet submarines. The network, known as the Sound Surveillance System, still lies deep below the ocean's surface in a layer of water known as the "deep sound channel'. The temperature and pressure of the channel allow sound waves to travel undisturbed. NOAA's Acoustic Monitoring Project has been using the Sound Surveillance System to listen for changes in ocean structure like ocean currents or volcanic activity. Most of the sounds recorded are common and of no concern. One sound, identified in 1977 by U.S. Navy "spy" sensors, was odd. It was obviously a marine animal but the call was more powerful than any of the calls made by any other reported sea creature. It was too big for a whale. Could it be a deep-sea monster？ One possibility was a giant squid, but no one is sure. It was named "Bloop". Could it be Megalodon？ If Megalodon is still alive down in the bottom of the ocean, we may some day soon discover it. Then what？ Deep sea diving will never be the same, that's for sure!

The following is commonly known EXCEPT ________.

A．Megalodon, the largest shark, is extinct

B．Megalodon is not extinct but just out of reach

C．Megalodon was 52 feet long and had a jaw 7 or more feet wide

D．Megalodnn lived between several million years ago

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第9题

Godel Goodies （Godel) manufactures a variety of own-label sweets for the two largest super

Godel Goodies (Godel) manufactures a variety of own-label sweets for the two largest supermarket chains in Seeland. The business makes several different flavours of the same basic product. The strategy of the business has been to be a cost leader in order to win the supermarkets’ business. The sales of Godel vary up and down from quarter to quarter depending on the state of the general economy and competitive forces. Most of the sweet manufacturers have been in business for decades and so the business is mature with little scope to be innovative in new product development. The supermarkets prefer to sign suppliers to long-term contracts and so it is difficult for new entrants to gain a foothold in this market. The management style. at Godel is very much command-and-control which fits with the strategy and type of business. Indeed, most employees have been at Godel for many years and have expressed their liking for the straightforward nature of their work.

The chief executive officer (CEO) of Godel has asked your firm of accountants to advise him as his finance director (FD) will be absent for several months due to a recently diagnosed illness. As the CEO is preparing for the next board meeting, he has obtained the operating statement and detailed variance analysis from one of the junior accountants (Appendix 1).

The CEO is happy with the operating statement but wants to understand the detailed operational and planning variances, given in Appendix 1, for the board meeting. He needs to know what action should be taken as a result of these specific variances.

The FD had been looking at the budgeting process before she fell ill. The CEO has decided that you should help him by answering some questions on budgeting at Godel.

Currently, the budget at Godel is set at the start of the year and performance is measured against this. The company uses standard costs for each product and attributes overheads using absorption costing based on machine hours. No variations are allowed to the standard costs during the year. The standard costs and all budget assumptions are discussed with the relevant operational manager before being set. However, these managers grumble that the budget process is very time-consuming and that the results are ultimately of limited value from their perspective. Some of them also complain that they must frequently explain that the variances are not their fault. The CEO wants to know your views on whether this way of budgeting is appropriate and whether the managers’ complaints are justified. He is satisfied that there is no dysfunctional behaviour at Godel which may lead to budget slack or excessive spending and that all managers are working in the best interests of the company.

Finally, in the last few months, the FD had been reading business articles and books and had mentioned that there were a number of organisations which were trying to go beyond budgeting. The CEO is concerned that he does not understand what budgeting does for the business and this is why he wants you to explain what are the benefits and problems of budgeting at Godel before considering replacing it.

Required:

(a) Advise the CEO on the implications for performance management at Godel of analysing variances into the planning and operational elements as shown in Appendix 1. (6 marks)

(b) Evaluate the budgeting system at Godel. (11 marks)

(c) Evaluate the proposal to move to a beyond budgeting method of control at Godel, giving a recommendation on whether to proceed. (8 marks)

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第10题

You are a manager in Ryder & Co, a firm of Chartered Certified Accountants, and you ha

ve taken on the responsibility for providing support and guidance to new members of the firm. Ryder & Co has recently recruited a new audit junior, Sam Tyler, who has come across several issues in his first few months at the firm which he would like your guidance on. Sam’s comments and questions are shown below:

(a) I know that auditors are required to assess risks of material misstatement by developing an understanding of the business risks of an audit client, but I am not clear on the relationship between business risk and risk of material misstatement. Can you explain the two types of risk, and how identifying business risk relates to risk of material misstatement？ (4 marks)

(b) I worked on the interim audit of Crow Co, a manufacturing company which outsources its payroll function. I know that for Crow Co payroll is material. How does the outsourcing of payroll affect our audit planning？ (4 marks)

(c) Crow Co is tendering for an important contract to supply Hatfield Co. I know that Hatfield Co is also an audit client of our firm, and I have heard that Crow Co’s management has requested our firm to provide advice on the tender it is preparing. What matters should our firm consider in deciding whether to provide advice to Crow Co on the tender？ (5 marks)

(d) I also worked on the audit of Campbell Co, where I heard the managing director, Ting Campbell, discussing a potential new business opportunity with the audit engagement partner. Campbell Co is an events organiser, and is planning to run a programme of nationwide events for accountants, at which speakers will discuss technical updates to financial reporting, tax and audit regulations. Ting proposed that our firm could invest some cash in the business opportunity, supply the speakers, market the events to our audit clients, and that any profit made would be shared between Ryder & Co and Campbell Co. What would be the implications of our firm considering this business opportunity？ (7 marks)

Required:

For each of the issues raised, respond to the audit junior, explaining the ethical and professional matters arising from the audit junior’s comments.

Note: The split of the mark allocation is shown against each of the issues above.

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