请输入或粘贴题目内容
搜题
拍照、语音搜题，请扫码下载APP
题目内容
（请给出正确答案）
A.conceive
B.confront
C.complement
D.compliment
答案
更多“The two teams each have their strengths and their weaknesses, and thus they can ________ each other …”相关的问题
第1题
2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its
clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting
day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The
total cost per consulting day has been estimated as being 80% variable and 20% fixed.
The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of
two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that
she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has
responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the
HR division ￡750 per consulting day.
The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would
reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal
consultations.
Required:
(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide
consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group
is maximised in each of the following situations:
(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in
providing consulting services to external clients, i.e. there is no spare capacity.
(ii) There is one team of consultants who, being free from other commitments, would be available to
undertake the provision of services to the HR division during the required 48-week period. All other
teams of consultants would be 100% utilised in providing consulting services to external clients.
(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants
during the required 48-week period.
(12 marks)
第2题
The count will be undertaken by 15 teams of two counters from the warehouse department with Quartz’s financial controller providing overall supervision. Each team of two is allocated a number of bays within the warehouse to count and they are provided with sequentially numbered inventory sheets which contain product codes and quantities extracted from the inventory records. The counters move through each allocated bay counting the inventory and confirming that it agrees with the inventory sheets. Where a discrepancy is found, they note this on the sheet.
The warehouse is large and approximately 10% of the bays have been rented out to third parties with similar operations; these are scattered throughout the warehouse. For completeness, the counters have been asked to count the inventory for all bays noting the third party inventories on separate blank inventory sheets, and the finance department will make any necessary adjustments.
Some of Quartz’s finished goods are high in value and are stored in a locked area of the warehouse and all the counting teams will be given the code to access this area. There will be no despatches of inventory during the count and it is not anticipated that there will be any deliveries from suppliers.
Each area is counted once by the allocated team; the sheets are completed in ink, signed by the team and returned after each bay is counted. As no two teams are allocated the same bays, there will be no need to flag that an area has been counted. On completion of the count, the financial controller will confirm with each team that they have returned their inventory sheets.
Required:
(a) In respect of the inventory count procedures for Lemon Quartz Co:
(i) Identify and explain FIVE deficiencies;
(ii) Recommend a control to address each of these deficiencies; and
(iii) Describe a TEST OF CONTROL the external auditors would perform. to assess if each of these controls, if implemented, is operating effectively.
Note: The total marks will be split equally between each part. (15 marks)
(b) Quartz’s finance director has asked your firm to undertake a non-audit assurance engagement later in the year. The audit junior has not been involved in such an assignment before and has asked you to explain what an assurance engagement involves.
Required:
Explain the five elements of an assurance engagement. (5 marks)
第3题
(iii) Can audit teams cross sell services to their clients？ (4 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
第4题
Liverpool and Brazilian streets are two geographic terms used to illustrate ______.
A．where soccer players get their way
B．how neighbourhood affects a soccer player's success
C．why they can produce the best soccer teams
D．what a poor, crowded area will provide a future soccer player with
第5题
Section B – TWO questions ONLY to be attempted
Cuthbert is based in Ceeland and manufactures jackets for use in very cold environments by mountaineers and skiers. It also supplies the armed forces in several countries with variants of existing products, customised by the use of different coloured fabrics, labels and special fastenings for carrying equipment. Cuthbert incurs high costs on design and advertising in order to maintain the reputation of the brand.
Each jacket is made up of different shaped pieces of fabric called ‘components’. These components are purchased by Cuthbert from an external supplier. The external supplier is responsible for ensuring the quality of the components and the number of purchased components found to be defective is negligible. The cost of the components forms 80% of the direct cost of each jacket, and the prices charged by Cuthbert’s supplier for the components are the lowest in the industry. There are three stages to the production process of each jacket, which are each located in different parts of the factory:
Stage 1 – Sewing
The fabric components are sewn together by a machinist. Any manufacturing defects occurring after sewing has begun cannot be rectified, and finished garments found to be defective are heavily discounted, or in the case of bespoke variants, destroyed.
Stage 2 – Assembly
The garments are filled with insulating material and sewn together for the final time.
Stage 3 – Finishing
Labels, fastenings and zips are sewn to the finished garments. Though the process for attaching each of these is similar, machinists prefer to work only on labels, fastenings or zips to maximise the quantity which they can sew each hour.
Jackets are produced in batches of a particular style. in a range of sizes. Throughout production, the components required for each batch of jackets are accompanied by a paper batch card which records the production processes which each batch has undergone. The batch cards are input into a production spreadsheet so that the stage of completion of each batch can be monitored and the position of each batch in the factory is recorded.
There are 60 machinists working in the sewing department, and 40 in each of the assembly and finishing departments. All the machinists are managed by 10 supervisors whose duties include updating the batch cards for work done and inputting this into a spreadsheet, as well as checking the quality of work done by machinists. The supervisors report to the factory manager, who has overall responsibility for the production process.
Machinists are paid an hourly wage and a bonus according to how many items they sew each week, which usually comprises 60% of their total weekly wages.
Supervisors receive an hourly wage and a bonus according to how many items their team sews each week. The factory manager receives the same monthly salary regardless of production output. All employees are awarded a 5% annual bonus if Cuthbert achieves its budgeted net profit for the year.
Recently, a large emergency order of jackets for the Ceeland army was cancelled by the customer as it was not delivered on time due to the following quality problems and other issues in the production process:
– A supervisor had forgotten to input several batch cards and as a result batches of fabric components were lost in the factory and replacements had to be purchased.
– There were machinists available to sew buttons onto the jackets, but there was only one machinist available who had been trained to sew zips. This caused further delay to production of the batch.
– When the quality of the jackets was checked prior to despatch, many of them were found to be sewn incorrectly as the work had been rushed. By this time the agreed delivery date had already passed, and it was too late to produce a replacement batch.
This was the latest in a series of problems in production at Cuthbert, and the directors have decided to use business process reengineering (BPR) in order to radically change the production process.
The proposal being considered as an application of BPR is the adoption of ‘team working’ in the factory, the three main elements of which are as follows:
1. Production lines would re-organise into teams, where all operations on a particular product type are performed in one place by a dedicated team of machinists.
2. Each team of machinists would be responsible for the quality of the finished jacket, and for the first time, machinists would be encouraged to bring about improvements in the production process. There would no longer be the need to employ supervisors and the existing supervisors would join the teams of machinists.
3. The number of batches in production would be automatically tracked by the use of radio frequency identification (RFID) tags attached to each jacket. This would eliminate the need for paper batch cards, which are currently input into a spreadsheet by the supervisors.
You have been asked as a performance management consultant to advise the board on whether business process reengineering could help Cuthbert overcome the problems in its production process.
Required:
(a) Advise how the proposed use of BPR would influence the operational performance of Cuthbert. (14 marks)
(b) Evaluate the effectiveness of the current reward systems at Cuthbert, and recommend and justify how these systems would need to change if the BPR project goes ahead. (11 marks)
第6题
From the last news we do NOT know ______.
A．the results of the two matches
B．the number of the teams which played last night
C．how many wins the BBS has had altogether
D．the Wingers has had one win and four defeats recently
第7题
These flowers are watered______.
A. each other day
B. every other day
C. each of two days
D. every of two days
第8题
A．smile to each other
B．feel awkward and look away immediately
C．try to make a conversation with each other
D．none of the above
第10题
根据下列文章，回答21～25题。
If you were to examine the birth certificates of every soccer player in 2006's World Cup tournament you would most likely find a noteworthy quirk elite soccer later months. If you then examined the European national youth teams that feed the World Cup and professional ranks， you would find this strange phenomenon to be even more pronounced.
What might account for this strange phenomenon？ Here are a few guesses： a） certain astrological signs confer superior soccer skills. b） winter-born bathes tend to have higher oxygen capacity which increases soccer stamina. c） soccer mad parents are more likely to conceive children in springtime at the annual peak of soccer mania. d） none of the above.
Anders Ericsson， a 58-year-old psychology professor at Florida State University， says he believes strongly in “none of the above.” Ericsson grew up in Sweden， and studied nuclear engineering until he realized he realized he would have more opportunity to conduct his own research if he switched to psychology. His first experiment nearly years ago， involved memory： training a person to hear and then repeat a random series of numbers. “With the first subject. after about 20 hours of training his digit span had risen from 7 to 20，” Ericsson recalls. “He kept improving， and after about 200 hours of training he had risen to over 80 numbers.”
This success coupled with later research showing that memory itself as not genetically determined， led Ericsson to conclude that the act of memorizing is more of a cognitive exercise than an intuitive one. In other words， whatever inborn differences two people may exhibit in their abilities to memorize those differences are swamped by how well each person “encodes” the information. And the best way to learn how to encode information meaningfully， Ericsson determined， was a process known as deliberate practice. Deliberate practice entails more than simply repeating a task. Rather， it involves setting specific goals， obtaining immediate feedback and concentrating as much on technique as on outcome. Ericsson and his colleagues have thus taken to studying expert performers in a wide range of pursuits， including soccer. They gather all the data they can， not just predominance statistics and biographical details but also the results of their own lavatory experiments with high achievers. Their work makes a rather startling assertion： the trait we commonly call talent is highly overrated. Or， put another way， expert performers whether in memory or surgery， ballet or computer programming are nearly always made， not born.
第 21 题 The birthday phenomenon found among soccer players is mentioned to
A．stress the importance of professional training.
B．spotlight the soccer superstars in the World Cup.
C．introduce the topic of what males expert performance.
D．explain why some soccer teams play better than others.
