Without a （） financial support he had to take several part time jobs to keep himself going through the college years.

ial information must represent faithfully these transactions in terms of how they are reported.

Which of the following accounting treatments would be an example of faithful representation？

A、Charging the rental payments for an item of plant to the statement of profit or loss where the rental agreement meets the criteria for a lease

B、Including a convertible loan note in equity on the basis that the holders are likely to choose the equity option on conversion

C、Treating redeemable preference shares as part of equity in the statement of financial position

D、Derecognising factored trade receivables sold without recourse to the seller

ssary. What are they？

W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.

Q: What are they talking about？

(17)

A．The methods of financial statements.

B．The necessity of careful analysis of financial statements

C．The relationship among financial statements.

D．The purpose of financial statements.

Financial markets improve economic welfare because______.

A．they allow funds to move from those without productive investment opportunities to those who have such opportunities

B．they allow consumers to time their purchases better

C．they weed out inefficient firms

D．all of the above

E．both A and B

financial statements for the

year ended 31 December 2004.

The following material matters are under discussion:

(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing

defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

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

(c) Maxwell Co is audited by Lead & Co, a firm of Chartered Certified Accountants. Leo Sabat has enquired as to

whether your firm would be prepared to conduct a joint audit in cooperation with Lead & Co, on the future

financial statements of Maxwell Co if the acquisition goes ahead. Leo Sabat thinks that this would enable your

firm to improve group audit efficiency, without losing the cumulative experience that Lead & Co has built up while

acting as auditor to Maxwell Co.

Required:

Define ‘joint audit’, and assess the advantages and disadvantages of the audit of Maxwell Co being conducted

on a ‘joint basis’. (7 marks)

in named.

The domain contains two Windows Server 2003 terminal servers that host applications that are used by company employees. An organization unit (OU) named TerminalServers contains only the computer accounts for these two Terminal servers. A Group Policy object (GPO) named TSPolicy is linked to the TerminalServers OU, and you have been granted the right to modify the GPO.

Users should use the terminal servers to run only authorized applications. A custom financial application suite is currently the only allowed application. The financial application suite is installed in the folder C:\Program Files\MT Apps. The financial application suite contains many executable files.

Users must also be able to use Internet Explorer to access a browser-based application on the company intranet. The browser-based application makes extensive use of unsigned ActiveX components.

The financial application suite and the browser-based application are frequently updates with patches or new versions.

You need to configure the terminal servers to prevent users from running unauthorized applications. You plan to configure software restriction policies in the TSPolicy GPO. To reduce administrative overhead, you want to create a solution that can be implemented once, without requiring constant reconfiguration.

Which three actions should you perform to configure software restriction polices？（）

(Each correct answer presents part of the solution. Choose three)

Mental Health and Aging Mental or psychological(psychology)health problems can increase with age. There are various_____（41）(reason).One is biological change which can interfere with the brain's ability to deal with_____（42）(inform).Another is social change such as_____（43）(retire)which can lead to a_____（44）(feel) of uselessness. Mental health problems can have a serious influence on an older person's ability. They may affect their ability to carry out many basic_____（45）(activity)of daily living, from getting up to_____（46）(manage) financial affairs. But problems often go without being_____（47）(solve).Many older people struggle on without the right help—or any help at all. Understanding how mental_____（48）(ill) tends to affect the elderly is vital in_____（49）(help) them to manage their problems_____（50）(effective)and reduce the risk of serious harm. _____.

_____.

_____.

_____.

_____.

_____.

_____.

_____.

_____.

_____.

请帮忙给出每个问题的正确答案和分析，谢谢！

r or server, misdirecting users to (71)Web sites without their knowledge or consent. Pharming has been called "phishing without a lure".

In phishing, the perpetrator sends out legitimate-(72)e-mails, appearing to come from some of the Web's most popular sites, in an effort to obtain personal and financial information from individual recipients. But in pharming, larger numbers of computer users can be(73)because it is not necessary to target individuals one by one and no conscious action is required on the part of the victim. In one form. of pharming attack, code sent in an e-mail modifies local host files on a personal computer. The host files convert URLs into the number strings that the computer uses to access Web sites. A computer with a compromised host file will go to the fake Web site even if a user types in the correct Internet address or clicks on an affected(74)entry. Some spyware removal programs can correct the corruption, but it frequently recurs unless the user changes browsing(75 ).

A．few

B．fraudulent

C．normal

D．structured

rprisingly straight up. Rather than cloaking his exit in the usual vague excuses, he came right out and said he was leaving "to pursue my goal of running a company. " Broadcasting his ambition was "very much my decision , " McGee says. Within two weeks, he was talking for the first time with the board of Hartford Financial Services Group, which named him CEO and chairman on September 29.

McGee says leaving without a position lined up gave him time to reflect on what kind of company he wanted to run. It also sent a clear message to the outside world about his aspirations. And McGee isn't

alone. In recent weeks the No. 2 executives at Avon and American Express quit with the explanation that they were looking for a CEO post. As boards scrutinize succession plans in response to shareholder pressure, executives who don't get the nod also may wish to move on. A turbulent business environment also has senior managers cautious of letting vague pronouncements cloud their reputations.

As the first signs of recovery begin to take hold, deputy chiefs may be more willing to make the jump without a net. In the third quarter, CEO turnover was down 23% from a year ago as nervous boards stuck with the leaders they had, according to Liberum Research. As the economy picks up, opportunities will abound for aspiring leaders.

The decision to quit a senior position to look for a better one is unconventional. For years executives and headhunters have adhered to the rule that the most attractive CEO candidates are the ones who must be poached. Says Korn/Ferry senior partner Dennis Carey: " I can't think of a single search I've done where a board has not instructed me to look at sitting CEOs first. "

Those who jumped without a job haven't always landed in top positions quickly. Ellen Marram quit as chief of Tropicana a decade age, saying she wanted to be a CEO. It was a year before she became head of a tiny Internet-based commodities exchange. Robert Willumstad left Citigroup in 2005 with ambitions to be a CEO. He finally took that post at a major financial institution three years later.

Many recruiters say the old disgrace is fading for top performers. The financial crisis has made it more acceptable to be between jobs or to leave a bad one. "The traditional rule was it's safer to stay where you are, but that's been fundamentally inverted, " says one headhunter. " The people who've been hurt the worst are those who've stayed too long.

When McGee announced his departure, his manner can best be described as being______.

A．arrogant.

B．frank.

C．self-centered.

D．impulsive.

of the best mutual funds (互惠基金) of the last decade.He is the only fund manager to perform. the best for nine years in a row.

Cooper's interests in stocks(证券) began at the age of nine, when he noticed his father reading something in the newspaper.So Bill asked his father what it was.His father explained that he was reading the financial pages.His father pointed to a column with some company's logo in it."If you owned a share of this company," he told his young boy, you have 25 cents more today than you had yesterday." Young Cooper asked, "You can make money without doing any work？" His father replied yes.So Bill responded, "Well, that's what I want to do."

With this idea, he made his way out of his secondary school and into the university.He worked very hard at his studies of finance.When he got his first job in a bank, he found that a university degree is not a sign that one in a finished product, but an indication a person is prepared for his career.He is now making big money, yet he knows clearly that is based on hard work.

21.In the last sentence of the first paragraph, the phrase "for nine years in a row" means().

A.for nine years in a line

B.for nine years continuously

C.for nine years as if rowing a boat

22.It was that Bill got an impression on finance when he was only nine years old().

A.through his father's explanation

B.from the financial pages in the newspaper

C.from his father's reading

23.It was the idea that that attracted the young boy()

A.one can make money without working in a bank

B.one can make money through buying stocks

C.one can make money without buying any stocks

24.From the passage, we know that Bill's success lied in his().

A.good luck

B.hard work

C.his father's help

25.Bill Cooper soon learnt after his graduation that a university degree().

A.meant nothing in a bank

B.did mean that one was finished

C.only indicated that one was ready to start his career