1)All Risks2) Free from Particular Average3) insurable interest4) subject matter insured5)

A.1

B.4

C.7

D.5

A.1

B.4

C.7

D.5

A.1

B.4

C.7

D.5

A.1

B.4

C.7

D.5

(ii) On 1 July 2006 Petrie introduced a 10-year warranty on all sales of its entire range of stainless steel

cookware. Sales of stainless steel cookware for the year ended 31 March 2007 totalled $18·2 million. The

notes to the financial statements disclose the following:

‘Since 1 July 2006, the company’s stainless steel cookware is guaranteed to be free from defects in

materials and workmanship under normal household use within a 10-year guarantee period. No provision

has 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 financial

statements of Petrie Co for the year ended 31 March 2007.

NOTE: The mark allocation is shown against each of the matters above.

以下程序的输出结果是 #include＜stdio.h＞ int a[3][3]={1，2，3，4，5，6，7，8，9，}，*p； main() { p=(int*)malloc(sizeof(int))； f(p，a)； printf("%d\n"，*p)； free(p)；} f(int *s， int p[][3]) { *s=p[1][1]；}

A．1

B．4

C．7

D．5

阅读理解

阅读下面的文章，根据文章内容判断文章后的句子是正确(T)还是错误(F)。

SAVE MONEY BY UNDERSTANDING WHY YOU SPEND IT

To save money, you simply need to spend less than you earn. It is easy to say, but why is it so difficult to do？ To answer this question, you need to study the factors that keep you spending all the time.

EASY ACCESS TO CREDIT

For most people, this is the biggest reason for overspending. People can easily get a credit card, simply by filling out a short form. in a bank or jumping on their website. They can borrow money from banks to go shopping, even buy cars or houses. When you aren't physically handing someone money or a check for a purchase, you will feel you are spending free money or you aren't spending money at all. Try using cash to get your spending under control.

MISUSING CREDIT CARDS

A credit card is an interest free short-term loan. When used as planned, this can be a powerful financial tool. The problem is when you begin to let the balance continue from month to month. If you make a $200 purchase on your credit card and find out that at the end of the month you can't afford to repay the full amount, this is when the high interest rates on the cards really begin to hurt you. That is no way of saving money.

GIVING IN TO TEMPTATION

We all need to enjoy life, but don't waste your financial future for a few guilty pleasures today if they aren't in your budget. When you know that you can't afford an activity, don't give in. Instead, invite your friends over for a home dinner party, game night, or some other activities where you can still enjoy time together, but without breaking your budget.

SPENDING TO FEEL GOOD

Everyone enjoys getting something new — buying yourself something feels good. There is absolutely nothing wrong with this, as long as you don't go overboard. You'll feel good about your purchase whether you make it with cash or by credit card, but you'll feel even better when you don't have to spend the next two years trying to pay it off with 20% interest.

操作提示：句子正确选择下拉选项框为“T”;句子错误选择下拉选项框为“F”。

1. You have to pay for the credit card loans by the end of each month. {T; F}

2. Using a credit card to pay is spending free money. {T; F}

3. It's easy to get a credit card but hard to make ends meet. {T; F}

4. If you suffer from a deficit this month, you simply have to pay it off by the original amount in the future. {T; F}

5. “Spending to feel good” means keeping your spending within the budget. {T; F}

A．free

B．must free

C．freed

D．would