单选题Milk,butter,and cheese are()here from the farms.AimportedBtransferredCtransformedDtransported

单选题
Milk,butter,and cheese are()here from the farms.
A

imported

B

transferred

C

transformed

D

transported


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1 Geno Vesa Farm (GVF), a limited liability company, is a cheese manufacturer. Its principal activity is the productionof a traditional ‘Farmhouse’ cheese that is retailed around the world to exclusive shops, through mail order and websales. Other activities include the sale of locally produced foods through a farm shop and cheese-makingdemonstrations and tours.The farm’s herd of 700 goats is used primarily for the production of milk. Kids (i.e. goat offspring), which are asecondary product, are selected for herd replacement or otherwise sold. Animals held for sale are not usually retainedbeyond the time they reach optimal size or weight because their value usually does not increase thereafter.There are two main variations of the traditional farmhouse cheese; ‘Rabida Red’ and ‘Bachas Blue’. The red cheeseis coloured using Innittu, which is extracted from berries found only in South American rain forests. The cost of Innittuhas risen sharply over the last year as the collection of berries by local village workers has come under the scrutinyof an international action group. The group is lobbying the South American government to ban the export of Innittu,claiming that the workers are being exploited and that sustaining the forest is seriously under threat.Demand for Bachas Blue, which is made from unpasteurised milk, fell considerably in 2003 following the publicationof a research report that suggested a link between unpasteurised milk products and a skin disorder. The financialstatements for the year ended 30 September 2004 recognised a material impairment loss attributable to theequipment used exclusively for the manufacture of Bachas Blue. However, as the adverse publicity is gradually beingforgotten, sales of Bachas Blue are now showing a steady increase and are currently expected to return to their formerlevel by the end of September 2005.Cheese is matured to three strengths – mild, medium and strong – depending on the period of time it is left to ripen,which is six, 12 and 18 months respectively. When produced, the cheese is sold to a financial institution, AbingdonBank, at cost. Under the terms of sale, GVF has the option to buy the cheese on its maturity at cost plus 7% forevery six months which has elapsed.All cheese is stored to maturity on wooden boards in GVF’s cool and airy sheds. However, recently enacted healthand safety legislation requires that the wooden boards be replaced with stainless steel shelves with effect from 1 July2005. The management of GVF has petitioned the government health department that to comply with the legislationwould interfere with the maturing process and the production of medium and strong cheeses would have to cease.In 2003, GVF applied for and received a substantial regional development grant for the promotion of tourism in thearea. GVF’s management has deferred its plan to convert a disused barn into holiday accommodation from 2004until at least 2006.Required:(a) Identify and explain the principal audit risks to be considered when planning the final audit of GVF for theyear ending 30 September 2005. (14 marks)

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共用题干Weight on and off the Earth We are so used to.our life on the surface of the earth that it can be quite an effort for our mind to break free of all the ideas that we take for granted.Because we can feel that things are heavy,we think of "weight"as being a fixed quality in an object,but it is not really fixed at all.If you could take a one-pound packet of butter 4,000 miles out from the earth,it would weigh only a quarter of a pound. Why would things weigh only a quarter as much as they do at the surface of the earth if we took them 4,000 miles out into space?The reason is this:all objects have a natural attraction for all other objects;this is called gravitational attraction.But this power of attraction between two obects gets weaker as they get farther apart.When the butter was at the surface of the earth,it was 4,000 miles from the center.When we took the butter 4,000 miles out,it was 8,000 miles from the center,which is twice the distance.If you double the distance between two objects,their gravitational attraction decreases two times two.If you treble the distance, it gets nine times weaker(three times three)and so on. So this is one of the first things we need to remember that the weight of an object in space is not the same as its weight on the surface of the earth. What about the weight of our pound of butter on the surface of the moon?At the distance the puii of the earth is about 4,000 times smaller than it is here on the surface,so we can forget all about the earth-pull on our butter. On the other hand,on the moon there will be an attraction between the butter and the moon,but the butter will weigh only about one-sixth as much as it does on the earth.This is because the moon is so much smaller than the earth.The amount of gravitational pull that a body produces depends on the amount of material in it.A packet of butter has a gravitational pull of its own;but this is very small in relation to the pull of something as large as the moon,or the earth,or the sun.According to the passage,"weight"should be understood in the sense thatA:it is fixed if it is outside the earth's gravitational puliB:it decreases four times when it is 4,000 miles from the earth's centerC:it varies with the change of the gravitational attraction between two objectsD:things increase in amount as they are closer to the earth's surface

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共用题干Weight on and off the Earth We are so used to.our life on the surface of the earth that it can be quite an effort for our mind to break free of all the ideas that we take for granted.Because we can feel that things are heavy,we think of "weight"as being a fixed quality in an object,but it is not really fixed at all.If you could take a one-pound packet of butter 4,000 miles out from the earth,it would weigh only a quarter of a pound. Why would things weigh only a quarter as much as they do at the surface of the earth if we took them 4,000 miles out into space?The reason is this:all objects have a natural attraction for all other objects;this is called gravitational attraction.But this power of attraction between two obects gets weaker as they get farther apart.When the butter was at the surface of the earth,it was 4,000 miles from the center.When we took the butter 4,000 miles out,it was 8,000 miles from the center,which is twice the distance.If you double the distance between two objects,their gravitational attraction decreases two times two.If you treble the distance, it gets nine times weaker(three times three)and so on. So this is one of the first things we need to remember that the weight of an object in space is not the same as its weight on the surface of the earth. What about the weight of our pound of butter on the surface of the moon?At the distance the puii of the earth is about 4,000 times smaller than it is here on the surface,so we can forget all about the earth-pull on our butter. On the other hand,on the moon there will be an attraction between the butter and the moon,but the butter will weigh only about one-sixth as much as it does on the earth.This is because the moon is so much smaller than the earth.The amount of gravitational pull that a body produces depends on the amount of material in it.A packet of butter has a gravitational pull of its own;but this is very small in relation to the pull of something as large as the moon,or the earth,or the sun.The main idea of this passage isA:different weight systems in different placesB:freedom from traditional ideasC:traveling from the earth to the moonD:the effect of gravitation on weight

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