题目
a national supermarket chain of 23 stores, five of which are in the capital city, Urvina. All the stores are managed in
the 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 ended
31 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 to
a ‘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 recognised
three years ago when this store, together with two others, was bought from a national competitor. It is Volcan’s
policy 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 ended
31 March 2005.
NOTE: The mark allocation is shown against each of the three issues.
第1题
You manage a software update infrastructure by using Windows Server Update Services (WSUS) 3.0.All client computers run Windows XP Professional Service Pack 3 (SP3). The client computers receive Automatic Updates from the WSUS server, and they are configured to install Automatic Updates immediately.From the Update Services console, you approve a required security update for all client computers.You need to force a client computer to apply the required security update as soon as possible.Which tool should you use? ()
A.Secedit
B.Wuauclt
C.Wsusutil
D.Gpupdate
第3题
第4题
A.be successful
B.profit
C.go broken
D.go broke
第5题
第7题
Could I help you with the heavy box? You look so-fired.
()I can manage it.
A. No, thanks.
B. Yes, please.
C. All right.
第8题
A.can manage
B.could have managed
C.could manage
D.can have managed
第10题
I really appreciate ()to help me,but I am sure that I will be able to manage by myself.
A、you to offer
B、your offering
C、that you offer
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