Annual active consumers for the Alibaba Digital Economy reached 960 million in China and 180 million consumers outside China.() 此题为判断题(对,错)。

Annual active consumers for the Alibaba Digital Economy reached 960 million in China and 180 million consumers outside China.()

此题为判断题(对,错)。


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● In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable () to cost out measurements to business simplification and process improvement. () A. computers B. managers C. clients D. consumers

3 You are the manager responsible for the audit of Albreda Co, a limited liability company, and its subsidiaries. Thegroup mainly operates a chain of national restaurants and provides vending and other catering services to corporateclients. All restaurants offer ‘eat-in’, ‘take-away’ and ‘home delivery’ services. The draft consolidated financialstatements for the year ended 30 September 2005 show revenue of $42·2 million (2004 – $41·8 million), profitbefore taxation of $1·8 million (2004 – $2·2 million) and total assets of $30·7 million (2004 – $23·4 million).The following issues arising during the final audit have been noted on a schedule of points for your attention:(a) In September 2005 the management board announced plans to cease offering ‘home delivery’ services from theend of the month. These sales amounted to $0·6 million for the year to 30 September 2005 (2004 – $0·8million). A provision of $0·2 million has been made as at 30 September 2005 for the compensation of redundantemployees (mainly drivers). Delivery vehicles have been classified as non-current assets held for sale as at 30September 2005 and measured at fair value less costs to sell, $0·8 million (carrying amount,$0·5 million). (8 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended30 September 2005.NOTE: The mark allocation is shown against each of the three issues.

(b) You are the audit manager of Johnston Co, a private company. The draft consolidated financial statements forthe year ended 31 March 2006 show profit before taxation of $10·5 million (2005 – $9·4 million) and totalassets of $55·2 million (2005 – $50·7 million).Your firm was appointed auditor of Tiltman Co when Johnston Co acquired all the shares of Tiltman Co in March2006. Tiltman’s draft financial statements for the year ended 31 March 2006 show profit before taxation of$0·7 million (2005 – $1·7 million) and total assets of $16·1 million (2005 – $16·6 million). The auditor’sreport on the financial statements for the year ended 31 March 2005 was unmodified.You are currently reviewing two matters that have been left for your attention on the audit working paper files forthe year ended 31 March 2006:(i) In December 2004 Tiltman installed a new computer system that properly quantified an overvaluation ofinventory amounting to $2·7 million. This is being written off over three years.(ii) In May 2006, Tiltman’s head office was relocated to Johnston’s premises as part of a restructuring.Provisions for the resulting redundancies and non-cancellable lease payments amounting to $2·3 millionhave been made in the financial statements of Tiltman for the year ended 31 March 2006.Required:Identify and comment on the implications of these two matters for your auditor’s reports on the financialstatements of Johnston Co and Tiltman Co for the year ended 31 March 2006. (10 marks)

(b) You are the audit manager of Petrie Co, a private company, that retails kitchen utensils. The draft financialstatements for the year ended 31 March 2007 show revenue $42·2 million (2006 – $41·8 million), profit beforetaxation of $1·8 million (2006 – $2·2 million) and total assets of $30·7 million (2006 – $23·4 million).You are currently reviewing two matters that have been left for your attention on Petrie’s audit working paper filefor the year ended 31 March 2007:(i) Petrie’s management board decided to revalue properties for the year ended 31 March 2007 that hadpreviously all been measured at depreciated cost. At the balance sheet date three properties had beenrevalued by a total of $1·7 million. Another nine properties have since been revalued by $5·4 million. Theremaining three properties are expected to be revalued later in 2007. (5 marks)Required:Identify and comment on the implications of these two matters for your auditor’s report on the financialstatements of Petrie Co for the year ended 31 March 2007.NOTE: The mark allocation is shown against each of the matters above.

Fuse-No.Consumers的中文意思是()。

This text mainly discusses( )[A] reasons to abolish the practice of tipping[B] economic sense of tipping[C]consumers' attitudes towards tipping[D]tipping for good service

资料:Zhang Qiaoli uses her spare bedroom for storing her stock of ladies’ fashion-wear and photo shoots. She is one of more than five million small online stores operating across China, some from small apartments or even college dormitories. She buys dresses and accessories wholesale; at prices under $5, using the website Taobao, she sells them on as the Kitty Lover at prices under $10.Taobao is owned by Chinese e-commerce giant Alibaba and the brainchild of founder Jack Ma. It is a free-to-use online marketplace with some 800 million product lines - from food to clothes to technology.Across China, online companies large and small are learning how to be effective e-commerce players - or fail like US goliath eBay , which was trounced by upstart Taobao back in 2006.In 2010, China's online shopping industry had a turnover of $80bn, and grew 87% year-on-year.China's 420 million internet users spend around a billion hours each day online - and last year, 185 million made at least one online purchase. According to Boston Consulting Group, the volume is expected to increase fourfold by 2015.E-commerce is changing the way Chinese consumers think about shopping: online, it is more social than a hard sell. It's a new engaging experience to savor.In Chinese retail, trust is a rare commodity. There are plenty of fakes online, and buyers are often cursed by scams or shoddy goods. Still, consumer faith in e-commerce stores is remarkably robust. That's because, apart from its convenien online shopping has shifted the balance of power from sellers to buyers. Online shopping in China is more than clicking on the "buy" button. The experience includes exchanging tips with other shoppers, discussing trends, and rating both products and service.The interaction and communication generates trust.“The ability of social networking combined with e-commerce or social commerce as I like to call it-where people are able to rate their providers, provide information to other purchasers-that level of experience is really overcoming the big weaknesses says Duncan Clark, Chairman of BDA(china), an expert on China's e-commerce industry.“Basically, there is a one-to-one connection being established. And that's breaking through the mistrust barrier if you will. So I think we can learn,actually-the West can learn from some of the developments happening in the Chinese e-commerce sector," says Mr Clark.According to paragraph 4, how many people are expected to make at least one online purchase in 2015?A.555 million.B.370 million.C.740 million.D.185 million.

我国中等收入阶层人数已达3亿,占全球中等收入群体的30%。A.China's mid-income class has reached 300 million, accounting for 30% of the middle-income group globally.B.China's mid-income class has reached 3 billion, accounting for 30% of the middle-income group globally.C.China's mid-income class amounted to 30 million, accounting for 30% of the middle-income group globally.D.China's mid-income class amounted to 3000 million, accounting for 30% of the middle-income group global

3、我国中等收入阶层人数已达3亿,占全球中等收入群体的30%。A.China's mid-income class has reached 300 million, accounting for 30% of the middle-income group globally.B.China's mid-income class has reached 3 billion, accounting for 30% of the middle-income group globally.C.China's mid-income class amounted to 30 million, accounting for 30% of the middle-income group globally.D.China's mid-income class amounted to 3000 million, accounting for 30% of the middle-income group global

【单选题】我国中等收入阶层人数已达3亿,占全球中等收入群体的30%。A.China's mid-income class has reached 300 million, accounting for 30% of the middle-income group globally.B.China's mid-income class has reached 3 billion, accounting for 30% of the middle-income group globally.C.China's mid-income class amounted to 30 million, accounting for 30% of the middle-income group globally.