During the period of March and April each year salmon fishery is carried on ______ drift nets within 10 miles of the coast of Gotland.A.withB.byC.underD.Use
During the period of March and April each year salmon fishery is carried on ______ drift nets within 10 miles of the coast of Gotland.
A.with
B.by
C.under
D.Use
相关考题：
When is the Chinese Spring Festival usually celebrated?A. In March or April. B. In May or June.C. In January or February.
(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the onlyshareholders, were offered an increased profit share in the enlarged business for a period of two years after thedate of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels willbe resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)Required:Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment ofthe above elements under International Financial Reporting Standards in the financial statements for the yearended 30 April 2008.
3 On 1 January 2007 Dovedale Ltd, a company with no subsidiaries, intends to purchase 65% of the ordinary sharecapital of Hira Ltd from Belgrove Ltd. Belgrove Ltd currently owns 100% of the share capital of Hira Ltd and has noother subsidiaries. All three companies have their head offices in the UK and are UK resident.Hira Ltd had trading losses brought forward, as at 1 April 2006, of ￡18,600 and no income or gains against whichto offset losses in the year ended 31 March 2006. In the year ending 31 March 2007 the company expects to makefurther tax adjusted trading losses of ￡55,000 before deduction of capital allowances, and to have no other incomeor gains. The tax written down value of Hira Ltd’s plant and machinery as at 31 March 2006 was ￡96,000 andthere will be no fixed asset additions or disposals in the year ending 31 March 2007. In the year ending 31 March2008 a small tax adjusted trading loss is anticipated. Hira Ltd will surrender the maximum possible trading lossesto Belgrove Ltd and Dovedale Ltd.The tax adjusted trading profit of Dovedale Ltd for the year ending 31 March 2007 is expected to be ￡875,000 andto continue at this level in the future. The profits chargeable to corporation tax of Belgrove Ltd are expected to be￡38,000 for the year ending 31 March 2007 and to increase in the future.On 1 February 2007 Dovedale Ltd will sell a small office building to Hira Ltd for its market value of ￡234,000.Dovedale Ltd purchased the building in March 2005 for ￡210,000. In October 2004 Dovedale Ltd sold a factoryfor ￡277,450 making a capital gain of ￡84,217. A claim was made to roll over the gain on the sale of the factoryagainst the acquisition cost of the office building.On 1 April 2007 Dovedale Ltd intends to acquire the whole of the ordinary share capital of Atapo Inc, an unquotedcompany resident in the country of Morovia. Atapo Inc sells components to Dovedale Ltd as well as to othercompanies in Morovia and around the world.It is estimated that Atapo Inc will make a profit before tax of ￡160,000 in the year ending 31 March 2008 and willpay a dividend to Dovedale Ltd of ￡105,000. It can be assumed that Atapo Inc’s taxable profits are equal to its profitbefore tax. The rate of corporation tax in Morovia is 9%. There is a withholding tax of 3% on dividends paid tonon-Morovian resident shareholders. There is no double tax agreement between the UK and Morovia.Required:(a) Advise Belgrove Ltd of any capital gains that may arise as a result of the sale of the shares in Hira Ltd. Youare not required to calculate any capital gains in this part of the question. (4 marks)
(b) On 1 April 2004 Volcan introduced a ‘reward scheme’ for its customers. The main elements of the rewardscheme include the awarding of a ‘store point’ to customers’ loyalty cards for every $1 spent, with extra pointsbeing given for the purchase of each week’s special offers. Customers who hold a loyalty card can convert theirpoints into cash discounts against future purchases on the basis of $1 per 100 points. (6 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.
(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ onwhich to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for thedevelopment, which was received in April 2005, requires that three 100-year-old trees within the valley bepreserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment duringthe year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of$0·4 million for the relocation of the 100-year-old trees.In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paidto the local government in May 2005. (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.
3 You are the manager responsible for the audit of Keffler Co, a private limited company engaged in the manufacture ofplastic products. The draft financial statements for the year ended 31 March 2006 show revenue of $47·4 million(2005 – $43·9 million), profit before taxation of $2 million (2005 – $2·4 million) and total assets of $33·8 million(2005 – $25·7 million).The following issues arising during the final audit have been noted on a schedule of points for your attention:(a) In April 2005, Keffler bought the right to use a landfill site for a period of 15 years for $1·1 million. Kefflerexpects that the amount of waste that it will need to dump will increase annually and that the site will becompletely filled after just ten years. Keffler has charged the following amounts to the income statement for theyear to 31 March 2006:– $20,000 licence amortisation calculated on a sum-of-digits basis to increase the charge over the useful lifeof the site; and– $100,000 annual provision for restoring the land in 15 years’ time. (9 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 Keffler Co for the year ended31 March 2006.NOTE: The mark allocation is shown against each of the three issues.
(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that hasbeen separately disclosed on the face of the income statement. The equipment cost $1·2 million when it waspurchased in April 1996 and was being depreciated on a straight-line basis over 20 years. (6 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 Keffler Co for the year ended31 March 2006.NOTE: The mark allocation is shown against each of the three issues.
(ii) On 1 July 2006 Petrie introduced a 10-year warranty on all sales of its entire range of stainless steelcookware. Sales of stainless steel cookware for the year ended 31 March 2007 totalled $18·2 million. Thenotes to the financial statements disclose the following:‘Since 1 July 2006, the company’s stainless steel cookware is guaranteed to be free from defects inmaterials and workmanship under normal household use within a 10-year guarantee period. No provisionhas been recognised as the amount of the obligation cannot be measured with sufficient reliability.’(4 marks)Your auditor’s report on the financial statements for the year ended 31 March 2006 was unmodified.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.
Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?A.$23,105B.$23,000C.$20,909D.$24,150
You are the audit supervisor of Maple Co and are currently planning the audit of an existing client, Sycamore Science Co (Sycamore), whose year end was 30 April 2015. Sycamore is a pharmaceutical company, which manufactures and supplies a wide range of medical supplies. The draft financial statements show revenue of $35·6 million and profit before tax of $5·9 million.Sycamore’s previous finance director left the company in December 2014 after it was discovered that he had been claiming fraudulent expenses from the company for a significant period of time. A new finance director was appointed in January 2015 who was previously a financial controller of a bank, and she has expressed surprise that Maple Co had not uncovered the fraud during last year’s audit.During the year Sycamore has spent $1·8 million on developing several new products. These projects are at different stages of development and the draft financial statements show the full amount of $1·8 million within intangible assets. In order to fund this development, $2·0 million was borrowed from the bank and is due for repayment over a ten-year period. The bank has attached minimum profit targets as part of the loan covenants.The new finance director has informed the audit partner that since the year end there has been an increased number of sales returns and that in the month of May over $0·5 million of goods sold in April were returned.Maple Co attended the year-end inventory count at Sycamore’s warehouse. The auditor present raised concerns that during the count there were movements of goods in and out the warehouse and this process did not seem well controlled.During the year, a review of plant and equipment in the factory was undertaken and surplus plant was sold, resulting in a profit on disposal of $210,000.Required:(a) State Maples Co’s responsibilities in relation to the prevention and detection of fraud and error. (4 marks)(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Sycamore Science Co. (12 marks)(c) Sycamore’s new finance director has read about review engagements and is interested in the possibility of Maple Co undertaking these in the future. However, she is unsure how these engagements differ from an external audit and how much assurance would be gained from this type of engagement.Required:(i) Explain the purpose of review engagements and how these differ from external audits; and (2 marks)(ii) Describe the level of assurance provided by external audits and review engagements. (2 marks)
There are twelve (46) in a year．The (47) 0f the twelve months are: January， February， March，April，May，June，(48) ，August， (4 9) ，October， November and December．Each month has (50) days or thirty-one days except（除……之外）February．．In a leap year(闰年)，February has (51) days．A leap year comes once in four years．There are 365(52 ) in a year．There are (53) days in a week． They are Sunday， Monday， Tuesday， Wednes-day， Thursday， Friday and Saturday．The parts of the day are: morning，(54) ，evening and night．April，June，September and (55) have thirty days．All the rest have thirty-one days， except(除……之外)February alone(只、仅)．46．______
Preventive maintenance______.A.should not be carried out during the watchesB.can only be carried out in portC.is a kind of maintenances carried out prior to the occurrenceD.is a kind of maintenances carried out after the occurrence
When a buoy is in position only during a certain period of the year，where may the dates when the buoy is in position be found?A.Light ListB.Notice to MarinersC.On the chartD.Coast Pilot
During this season each year，the visibility in the above mentioned area is______．A.poorB.smallC.TrifleD.little
Even for one single connection, the retransmission time should not be fixed.A connection may be able to send segments and receive （74）faster during nontraffic period than during congested periods. TCP uses the dynamic retransmission time,a transmission time is different for each connection and which may be changed during the same connection. A.connections B.requests C.acknowledgmentsD.datagrams
根据以下材料，回答题I had always known that the Chinese NewYear was different from our own but otherwise assumed that the way we Europeansdivided up the year was something in common. Quite recently, though, I foundout that there used to be some pretty dramatic differences. During the MiddleAges, the official start of the year varied enormously within Europe. In Spain,Portugal, Switzerland and Germany it began on Christmas Day, whereas it startedon the 1st March in Venice and the 21st in England. In Rome, it was at one timethe 25th January but then changed to the 25th March. In Russia the new yearcoincided with the spring equinox (春分).If this isn′t complicated enough the Frenchused to start their official year from Easter day. Easter, as I am sure you allknow, is a moveable feast whose complicated calculation is quite a mystery tome. However, this French style of working out the beginning of the year led tosome years being as short as three hundred days while others could stretch tofour hundred with two spring times with one at each end!With all these different dating systems inoperation you can imagine the enormous potential for confusion. This can createheadaches for students engaged in studying the period from original documentsas they can actually find somebody′s death being recorded months before theyare married and battles still being fought weeks after a peace agreement hadbeen signed! It would all depend on where the events had been recorded. As anactual example the student could easily get muddled (糊涂的) over the date of thefamous trial of the Knights Templar in Paris. According to records this longand complex trial ended in 1313 as the New Year didn′t officially start untilthe 7th April. Fortunately for all of us these differences were eventuallysolved. In December 1564 the French decided to start the New Year from the 1 stJanuary. The Russians adopted this new style of dating in 1725 and the Englisha further twenty-seven years later. Why do students sometimes get confused 查看材料A.Documents are inaccurate.B.Trials used to be long and complicated.C.Events appear illogical.D.Because the New Year started on April7th.
根据以下材料，回答题I had always known that the Chinese NewYear was different from our own but otherwise assumed that the way we Europeansdivided up the year was something in common. Quite recently, though, I foundout that there used to be some pretty dramatic differences. During the MiddleAges, the official start of the year varied enormously within Europe. In Spain,Portugal, Switzerland and Germany it began on Christmas Day, whereas it startedon the 1st March in Venice and the 21st in England. In Rome, it was at one timethe 25th January but then changed to the 25th March. In Russia the new yearcoincided with the spring equinox (春分).If this isn′t complicated enough the Frenchused to start their official year from Easter day. Easter, as I am sure you allknow, is a moveable feast whose complicated calculation is quite a mystery tome. However, this French style of working out the beginning of the year led tosome years being as short as three hundred days while others could stretch tofour hundred with two spring times with one at each end!With all these different dating systems inoperation you can imagine the enormous potential for confusion. This can createheadaches for students engaged in studying the period from original documentsas they can actually find somebody′s death being recorded months before theyare married and battles still being fought weeks after a peace agreement hadbeen signed! It would all depend on where the events had been recorded. As anactual example the student could easily get muddled (糊涂的) over the date of thefamous trial of the Knights Templar in Paris. According to records this longand complex trial ended in 1313 as the New Year didn′t officially start untilthe 7th April. Fortunately for all of us these differences were eventuallysolved. In December 1564 the French decided to start the New Year from the 1 stJanuary. The Russians adopted this new style of dating in 1725 and the Englisha further twenty-seven years later. What used to be the most common start ofthe official year 查看材料A.Christmas Day. B.The Spring equinox.C.1st January. D.25th March,
An IBM Tivoli Workload Scheduler administrator finds that most of the job streams are carried forward during each production day. Which action should the administrator take to ensure that only a few job streams need to be carried forward？ （）A、 change start of dayB、 disable the Carry Forward optionC、 cancel all job streams before start of dayD、 Administrator does not have to take any action
单选题When a buoy is in position only during a certain period of the year，where may the dates when the buoy is in position be found?（）ALight ListBNotice to MarinersCOn the chartDCoast Pilot
单选题In some parts of the world there is often a slight fall in tide during the middle of the high water period. The effect is to create a longer period of stand at higher water. This special feature is called a(n)（）.Aapogean tideBdouble high waterCperigean tideDbore
单选题During this season each year the visibility in the abovementioned area is（）.ApoorBsmallClittleDtrifle
单选题An IBM Tivoli Workload Scheduler administrator finds that most of the job streams are carried forward during each production day. Which action should the administrator take to ensure that only a few job streams need to be carried forward？ （）A change start of dayB disable the Carry Forward optionC cancel all job streams before start of dayD Administrator does not have to take any action
单选题In context, which of the following is the best revision of sentence 5?ABranson is a tourist town, like those near ski or beach retorts: each year, hundreds of thousands of travelers visit during the months when its shows are in season.BBranson is a tourist town like ski and beach restore; it is visited by hundreds of thousands of people every year during the months when its shows ere in season.CLike the ones near ski and beach resorts, Branson is a tourist town, visited by hundreds of thousands of seasonal travelers during the months when their shows are in it.DVisited by hundreds of thousands of travelers during the months when its shows are in season, every year Branson is like a tourist town near beach or ski resorts.EBranson is a tourist town: hundreds of thousands of travelers like those who visit ski or beach resorts visit Branson during the months each year when its shows are in season.
单选题During the fuel injection period, fuel pressure must exceed cylinder gas pressure to （）.Aensure penetration and distribution of the fuel in the combustion chamberBensure the needle valve is flushed clean during each injectionCprevent combustion gas blowback into the open needle valveDprevent reflected pressure waves when the needle valve closes
单选题Medium survey should be carried out （） times during the valid period of the certificate.A2B3C4D1
单选题Preventive maintenance （）.Ashould not be carried out during the watchesBcan only be carried out in portCis a kind of maintenances carried out prior to the occurrenceDis a kind of maintenances carried out after the occurrence
单选题The British Royal Society for the Prevention of Accidents (ROSPA) is petitioning to keep the UK on British Summer Time all year round, and they claim that nearly 450 serious accidents occur each year because of the time change.Aall year round, and they claim that nearly 450 serious accidents occur each year because of the time changeBall throughout the year, and they claim that nearly 450 serious accidents occur each year because of itCall year, claiming that nearly 450 serious accidents occur each year because of itDall year round, claiming that nearly 450 serious accidents occur each year because of the time changeEall year round, and they claim that nearly 450 serious accidents occur each and every year because of the time change