Which of the following are included in the Acquisition phase(s) of the project life cycle.A . concept and developmentB . development and planningC . execution and phase-outD . planning and implementationE . concept and planning
Which of the following constitute Juran's "quality trilogy":A . planning, inspection, control.B . planning, improvement, control.C . planning, organization, control.D . product, price, customer.E . design, build, deliver.
123 Which of the following constitute Juran's "quality trilogy":A. planning, inspection, control.B. planning, improvement, control.C. planning, organization, control.D. product, price, customer.E. design, build, deliver.
82 Which of the following are included in the Acquisition phase(s) of the project life cycle.A. concept and developmentB. development and planningC. execution and phase-outD. planning and implementationE. concept and planning
The capital of Scotland is Glasgow, which is well-known for its natural beauty.() 此题为判断题(对,错)。
Additionally the directors wish to know how the provision for deferred taxation would be calculated in the followingsituations under IAS12 ‘Income Taxes’:(i) On 1 November 2003, the company had granted ten million share options worth $40 million subject to a twoyear vesting period. Local tax law allows a tax deduction at the exercise date of the intrinsic value of the options.The intrinsic value of the ten million share options at 31 October 2004 was $16 million and at 31 October 2005was $46 million. The increase in the share price in the year to 31 October 2005 could not be foreseen at31 October 2004. The options were exercised at 31 October 2005. The directors are unsure how to accountfor deferred taxation on this transaction for the years ended 31 October 2004 and 31 October 2005.(ii) Panel is leasing plant under a finance lease over a five year period. The asset was recorded at the present valueof the minimum lease payments of $12 million at the inception of the lease which was 1 November 2004. Theasset is depreciated on a straight line basis over the five years and has no residual value. The annual leasepayments are $3 million payable in arrears on 31 October and the effective interest rate is 8% per annum. Thedirectors have not leased an asset under a finance lease before and are unsure as to its treatment for deferredtaxation. The company can claim a tax deduction for the annual rental payment as the finance lease does notqualify for tax relief.(iii) A wholly owned overseas subsidiary, Pins, a limited liability company, sold goods costing $7 million to Panel on1 September 2005, and these goods had not been sold by Panel before the year end. Panel had paid $9 millionfor these goods. The directors do not understand how this transaction should be dealt with in the financialstatements of the subsidiary and the group for taxation purposes. Pins pays tax locally at 30%.(iv) Nails, a limited liability company, is a wholly owned subsidiary of Panel, and is a cash generating unit in its ownright. The value of the property, plant and equipment of Nails at 31 October 2005 was $6 million and purchasedgoodwill was $1 million before any impairment loss. The company had no other assets or liabilities. Animpairment loss of $1·8 million had occurred at 31 October 2005. The tax base of the property, plant andequipment of Nails was $4 million as at 31 October 2005. The directors wish to know how the impairment losswill affect the deferred tax provision for the year. Impairment losses are not an allowable expense for taxationpurposes.Assume a tax rate of 30%.Required:(b) Discuss, with suitable computations, how the situations (i) to (iv) above will impact on the accounting fordeferred tax under IAS12 ‘Income Taxes’ in the group financial statements of Panel. (16 marks)(The situations in (i) to (iv) above carry equal marks)
4 Ryder, a public limited company, is reviewing certain events which have occurred since its year end of 31 October2005. The financial statements were authorised on 12 December 2005. The following events are relevant to thefinancial statements for the year ended 31 October 2005:(i) Ryder has a good record of ordinary dividend payments and has adopted a recent strategy of increasing itsdividend per share annually. For the last three years the dividend per share has increased by 5% per annum.On 20 November 2005, the board of directors proposed a dividend of 10c per share for the year ended31 October 2005. The shareholders are expected to approve it at a meeting on 10 January 2006, and adividend amount of $20 million will be paid on 20 February 2006 having been provided for in the financialstatements at 31 October 2005. The directors feel that a provision should be made because a ‘valid expectation’has been created through the company’s dividend record. (3 marks)(ii) Ryder disposed of a wholly owned subsidiary, Krup, a public limited company, on 10 December 2005 and madea loss of $9 million on the transaction in the group financial statements. As at 31 October 2005, Ryder had nointention of selling the subsidiary which was material to the group. The directors of Ryder have stated that therewere no significant events which have occurred since 31 October 2005 which could have resulted in a reductionin the value of Krup. The carrying value of the net assets and purchased goodwill of Krup at 31 October 2005were $20 million and $12 million respectively. Krup had made a loss of $2 million in the period 1 November2005 to 10 December 2005. (5 marks)(iii) Ryder acquired a wholly owned subsidiary, Metalic, a public limited company, on 21 January 2004. Theconsideration payable in respect of the acquisition of Metalic was 2 million ordinary shares of $1 of Ryder plusa further 300,000 ordinary shares if the profit of Metalic exceeded $6 million for the year ended 31 October2005. The profit for the year of Metalic was $7 million and the ordinary shares were issued on 12 November2005. The annual profits of Metalic had averaged $7 million over the last few years and, therefore, Ryder hadincluded an estimate of the contingent consideration in the cost of the acquisition at 21 January 2004. The fairvalue used for the ordinary shares of Ryder at this date including the contingent consideration was $10 per share.The fair value of the ordinary shares on 12 November 2005 was $11 per share. Ryder also made a one for fourbonus issue on 13 November 2005 which was applicable to the contingent shares issued. The directors areunsure of the impact of the above on earnings per share and the accounting for the acquisition. (7 marks)(iv) The company acquired a property on 1 November 2004 which it intended to sell. The property was obtainedas a result of a default on a loan agreement by a third party and was valued at $20 million on that date foraccounting purposes which exactly offset the defaulted loan. The property is in a state of disrepair and Ryderintends to complete the repairs before it sells the property. The repairs were completed on 30 November 2005.The property was sold after costs for $27 million on 9 December 2005. The property was classified as ‘held forsale’ at the year end under IFRS5 ‘Non-current Assets Held for Sale and Discontinued Operations’ but shown atthe net sale proceeds of $27 million. Property is depreciated at 5% per annum on the straight-line basis and nodepreciation has been charged in the year. (5 marks)(v) The company granted share appreciation rights (SARs) to its employees on 1 November 2003 based on tenmillion shares. The SARs provide employees at the date the rights are exercised with the right to receive cashequal to the appreciation in the company’s share price since the grant date. The rights vested on 31 October2005 and payment was made on schedule on 1 December 2005. The fair value of the SARs per share at31 October 2004 was $6, at 31 October 2005 was $8 and at 1 December 2005 was $9. The company hasrecognised a liability for the SARs as at 31 October 2004 based upon IFRS2 ‘Share-based Payment’ but theliability was stated at the same amount at 31 October 2005. (5 marks)Required:Discuss the accounting treatment of the above events in the financial statements of the Ryder Group for the yearended 31 October 2005, taking into account the implications of events occurring after the balance sheet date.(The mark allocations are set out after each paragraph above.)(25 marks)
(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are againconsidering employing a local workforce not only to build the hotel but also to operate it on a daily basis.Required:Explain TWO ways in which the possibility of cultural differences might impact on the performance of a localworkforce in building and operating a hotel in Tomorrowland. (6 marks)
3 You are the manager responsible for the audit of Volcan, a long-established limited liability company. Volcan operatesa national supermarket chain of 23 stores, five of which are in the capital city, Urvina. All the stores are managed inthe same way with purchases being made through Volcan’s central buying department and product pricing, marketing,advertising and human resources policies being decided centrally. The draft financial statements for the year ended31 March 2005 show revenue of $303 million (2004 – $282 million), profit before taxation of $9·5 million (2004– $7·3 million) and total assets of $178 million (2004 – $173 million).The following issues arising during the final audit have been noted on a schedule of points for your attention:(a) On 1 May 2005, Volcan announced its intention to downsize one of the stores in Urvina from a supermarket toa ‘City Metro’ in response to a significant decline in the demand for supermarket-style. shopping in the capital.The store will be closed throughout June, re-opening on 1 July 2005. Goodwill of $5·5 million was recognisedthree years ago when this store, together with two others, was bought from a national competitor. It is Volcan’spolicy to write off goodwill over five years. (7 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 Volcan for the year ended31 March 2005.NOTE: The mark allocation is shown against each of the three issues.
Why must local government keep his or her doors to every visitor ?() A.Economic development depends on it.B.The central government forces them to do that.C.In order to let more people enjoy the beauty of the sites.D.They are friendly and hospitable.
共用题干第二篇The National Trust in Britain plays an increasingly important part in the preservation for public enjoyment of the best that is left unspoiled of the British countryside.Although the Trust has received practical and moral support from the Government,it is not rich Government department.It is a charity which depends for its existence on voluntary support from members of the public.The attention of the public was first drawn to the dangers threatening the great old houses and castles of Britain by the death of Lord Lothian,who left his great seventeenth-century house to the Trust together with the 4,500-acre park and estate surrounding it. This gift attracted wide publicity and started the Trust's"Country House Scheme".Under this scheme,with the help of the Government and the general public,the Trust has been able to save and open to the public about one hundred and fifty of these old houses.Last year about one and three quarters of a million people paid to visit these historic houses,usually at a very small charge.In addition to country houses and open spaces,the Trust now owns some examples of ancient wind and water mills,nature reserves,five hundred and forty farms and nearly two thousand five hundred cottages or small village houses,as well as some complete villages.In these villages no one is allowed to build,develop or disturb the old village environment in any way and all the houses are maintained in their original sixteenth-century style.Over four hundred thousand acres of coastline, woodland,and hill country are protected by the Trust and no development or disturbance of any kind are permitted.The public has free access to these areas and is only asked to respect the peace, beauty and wildlife.So it is that over the past eighty years the Trust has become a big important organization and an essential and respected part of national life,preserving all that is of great natural beauty and of historical significance not only for future generations of Britons but also for the millions of tourists who each year invade Britain in search of a great historical and cultural heritage.The National Trust is________.A:a rich government departmentB:a charity supported mainly by the publicC:a group of areas of great natural beautyD:an organization supported by public taxes
Which site did Ms. Dorn most enjoy?A.The Valley of the KingsB.The Nile RiverC.The city of CarioD.The pyramids of Giza
共用题干第一篇The National TrustThe National Trust in Britain plays an increasingly important part in the preservation for public enjoyment of the best that is left unspoiled of the British countryside.Although the Trust has received practical and moral support from the Government,it is not a rich government department.It is a voluntary association of people who care for the unspoiled countryside and historic buildings of Britain.It is a charity which depends for its existence on voluntary support from members of the public.Its primary duty is to protect places of great natural beauty and places of historical interest.The attention of the public was first drawn to the dangers threatening the great old houses and castles of Britain by the death of Lord Lothian,who left his great seventeenth-century house to the Trust together with the 4,500-acre park and estate surrounding it.This gift attracted wide publicity and started the Trust'5 "Country House Scheme".Under this scheme,with the help of the Government and the general public,the Trust has been able to save and make accessible to the public about 150 of these old houses.Last year,about 1.75 million people paid to visit these historic houses,usually at a very small charge.In addition to country houses and open spaces,the Trust now owns some examples of ancient wind and water mills,nature reserves,540 farms and nearly 2,500 cottages or small village houses,as well as some complete villages.In these villages no one is allowed to build,develop or disturb the old village environment in any way and all the houses are maintained in their original 16th century style.Over 4,000 acres of coastline,woodland, and hill country are protected by the Trust and no development or disturbances of any kind are permitted.The public has free access to these areas and is only asked to respect the peace,beauty and wildlife.Over the past 80 years the Trust has become a big and important organization and an essential and respected part of national life.It helps to preserve all that is of great natural beauty and of historical significance not only for future generations of Britons but also for the millions of tourists who each year invade Britain in search of a great historic and cultural heritage.The word"invade"in Paragraph 4 is closest in meaning to_______.A:come in without permission B:enter with invitationC:visit in large numbers D:appear all of a sudden
共用题干第一篇The National TrustThe National Trust in Britain plays an increasingly important part in the preservation for public enjoyment of the best that is left unspoiled of the British countryside.Although the Trust has received practical and moral support from the Government,it is not a rich government department.It is a voluntary association of people who care for the unspoiled countryside and historic buildings of Britain.It is a charity which depends for its existence on voluntary support from members of the public.Its primary duty is to protect places of great natural beauty and places of historical interest.The attention of the public was first drawn to the dangers threatening the great old houses and castles of Britain by the death of Lord Lothian,who left his great seventeenth-century house to the Trust together with the 4,500-acre park and estate surrounding it.This gift attracted wide publicity and started the Trust'5 "Country House Scheme".Under this scheme,with the help of the Government and the general public,the Trust has been able to save and make accessible to the public about 150 of these old houses.Last year,about 1.75 million people paid to visit these historic houses,usually at a very small charge.In addition to country houses and open spaces,the Trust now owns some examples of ancient wind and water mills,nature reserves,540 farms and nearly 2,500 cottages or small village houses,as well as some complete villages.In these villages no one is allowed to build,develop or disturb the old village environment in any way and all the houses are maintained in their original 16th century style.Over 4,000 acres of coastline,woodland, and hill country are protected by the Trust and no development or disturbances of any kind are permitted.The public has free access to these areas and is only asked to respect the peace,beauty and wildlife.Over the past 80 years the Trust has become a big and important organization and an essential and respected part of national life.It helps to preserve all that is of great natural beauty and of historical significance not only for future generations of Britons but also for the millions of tourists who each year invade Britain in search of a great historic and cultural heritage.We can infer from Paragraph 2 that Lord Lothian_______.A:donated all his money to the Trust B:started the"Country House Scheme"C:saved many old country houses in Britain D:was influential in his time
共用题干第一篇The National TrustThe National Trust in Britain plays an increasingly important part in the preservation for public enjoyment of the best that is left unspoiled of the British countryside.Although the Trust has received practical and moral support from the Government,it is not a rich government department.It is a voluntary association of people who care for the unspoiled countryside and historic buildings of Britain.It is a charity which depends for its existence on voluntary support from members of the public.Its primary duty is to protect places of great natural beauty and places of historical interest.The attention of the public was first drawn to the dangers threatening the great old houses and castles of Britain by the death of Lord Lothian,who left his great seventeenth-century house to the Trust together with the 4,500-acre park and estate surrounding it.This gift attracted wide publicity and started the Trust'5 "Country House Scheme".Under this scheme,with the help of the Government and the general public,the Trust has been able to save and make accessible to the public about 150 of these old houses.Last year,about 1.75 million people paid to visit these historic houses,usually at a very small charge.In addition to country houses and open spaces,the Trust now owns some examples of ancient wind and water mills,nature reserves,540 farms and nearly 2,500 cottages or small village houses,as well as some complete villages.In these villages no one is allowed to build,develop or disturb the old village environment in any way and all the houses are maintained in their original 16th century style.Over 4,000 acres of coastline,woodland, and hill country are protected by the Trust and no development or disturbances of any kind are permitted.The public has free access to these areas and is only asked to respect the peace,beauty and wildlife.Over the past 80 years the Trust has become a big and important organization and an essential and respected part of national life.It helps to preserve all that is of great natural beauty and of historical significance not only for future generations of Britons but also for the millions of tourists who each year invade Britain in search of a great historic and cultural heritage.The National Trust is dedicated to________A:preserving the best public enjoymentB:providing the public with free access to historic buildingsC:offering better services to visitors home and abroadD:protecting the unspoiled countryside and historic buildings
共用题干第一篇The National TrustThe National Trust in Britain plays an increasingly important part in the preservation for public enjoyment of the best that is left unspoiled of the British countryside.Although the Trust has received practical and moral support from the Government,it is not a rich government department.It is a voluntary association of people who care for the unspoiled countryside and historic buildings of Britain.It is a charity which depends for its existence on voluntary support from members of the public.Its primary duty is to protect places of great natural beauty and places of historical interest.The attention of the public was first drawn to the dangers threatening the great old houses and castles of Britain by the death of Lord Lothian,who left his great seventeenth-century house to the Trust together with the 4,500-acre park and estate surrounding it.This gift attracted wide publicity and started the Trust'5 "Country House Scheme".Under this scheme,with the help of the Government and the general public,the Trust has been able to save and make accessible to the public about 150 of these old houses.Last year,about 1.75 million people paid to visit these historic houses,usually at a very small charge.In addition to country houses and open spaces,the Trust now owns some examples of ancient wind and water mills,nature reserves,540 farms and nearly 2,500 cottages or small village houses,as well as some complete villages.In these villages no one is allowed to build,develop or disturb the old village environment in any way and all the houses are maintained in their original 16th century style.Over 4,000 acres of coastline,woodland, and hill country are protected by the Trust and no development or disturbances of any kind are permitted.The public has free access to these areas and is only asked to respect the peace,beauty and wildlife.Over the past 80 years the Trust has become a big and important organization and an essential and respected part of national life.It helps to preserve all that is of great natural beauty and of historical significance not only for future generations of Britons but also for the millions of tourists who each year invade Britain in search of a great historic and cultural heritage.The National Trust is a________A:government agency depending on voluntary serviceB:non-profit organization depending on voluntary serviceC:government department but is not richD:private organization supported by the government
The authorities approved the new round of local infrastructure development.A:author B:authenticationC:authorizer D:government
Which Cisco access point should be used for a customer site that requests hardware to supportMaximal Ratio Combining indoors?()A、AP1130B、AP1242C、AP1252D、BR1310
Which of the following is not necessary to consider when surveying a potential site? ()A、Space for antennasB、Frequency allocationC、Electrical power availabilityD、Permission/Contract with ownerE、Availability of PCM link to the BSC
Which two service components are in the plan phase?()A、Proof of ConceptB、Site Readiness AssessmentC、Proposal DevelopmentD、Operations Readiness AssessmentE、Account planning
Which of these is an accurate list of Cisco Lifecycle Services phases? Select exactly 1 answer(s) from the following:()。A、initiation planning analysis design development implementation operations and maintenanceB、project planning, site assessment risk assessment solution selection and acquisition, testing, and operationsC、prepare, plan, design, implement operate, and optimizeD、analysis, design, deployment testing, implementation, and productionE、presales, project planning, development implementation, operations testing, and operations sign- off
You are designing an Active Directory site infrastructure to meet the bussiness and technical requirements. What should you do?()A、Create one site for each office and each local bank.B、Create one site for all offices. Create one site for all local banks.C、Create one site for Amsterdam. Create one site for all branch office and all local banks.D、Create one site for Amsterdam. Create one site for the Utercht brach office. Create one site for that Hague branch office. Place half the local banks in the utercht site and half the local banks in the Hague site.E、Create one site for Amsterdam. Create one site for the Utercht brach office. Create one site for each local bank that has more than 50 users. Place all the other local banks in the Amsterdam Site.
问答题Practice 9 The National Trust in Britain plays an increasingly important part in the preservation for public enjoyment of the best that is left unspoiled of the British countryside. Although the Trust has received practical and moral support from the Government, it is not a rich government department. It is a voluntary association of people who care for the unspoiled countryside and historic buildings of Britain. It is a charity which depends for its existence on voluntary support from members of the public. Its primary duty is to protect places of great natural beauty and places of historical interest. The attention of the public was first drawn to the dangers threatening the great old houses and castles of Britain by the death of Lord Lothian, who left his great seventeenth-century house to the Trust together with the 4500 acre park and estate surrounding it. This gift attracted wide publicity and started the Trust’s “Country House Scheme”. Under this scheme, with the help of the Government and the general public, the Trust has been able to save and make accessible to the public about 150 of these old houses. Last year, about 1.75 million people paid to visit these historic houses, usually at a very small charge. In addition to country houses and open spaces, the Trust now owns some examples of ancient wind and water mills, nature reserves, 540 farms and nearly 2500 cottages or small village houses, as well as some complete villages. In these villages no one is allowed to build, develop or disturb the old village environment in any way and all the houses are maintained in their original 16th century style. Over4000 acres of coastline, woodland, and hill country are protected by the Trust and no development or disturbances of any kind are permitted. The public has free access to these areas and is only asked to respect the peace, beauty and wildlife. Over the past 80 years the Trust has become a big and important organization and an essential and respected part of national life. It helps to preserve all that is of great natural beauty and of historical significance not only for future generations of Britons but also for the millions of tourists who each year invade Britain in search of a great historic and cultural heritage.
单选题Which of the following statements is TRUE according to the passage?ATo build a structure like the City Hall will cost $2.5 million today.BThe clock tower stands parallel with the center of the City Hall.COld City Hall was once pulled down in the development of the city.DOld City Hall is now a historical site.
单选题The municipal government _____ heavy responsibilities for the urban planning and development.AtoleratesBenduresCwithstandsDbears
单选题Which of these is an accurate list of Cisco Lifecycle Services phases? Select exactly 1 answer(s) from the following:()。Ainitiation planning analysis design development implementation operations and maintenanceBproject planning, site assessment risk assessment solution selection and acquisition, testing, and operationsCprepare, plan, design, implement operate, and optimizeDanalysis, design, deployment testing, implementation, and productionEpresales, project planning, development implementation, operations testing, and operations sign- off
单选题You are loading a new assembly into an application. You need to override the default evidence for the assembly. You require the common language runtime (CLR) to grant the assembly a permission set,as if the assembly were loaded from the local intranet zone. You need to build the evidence collection. Which code segment should you use?()A AB BC CD D