考题
The new traffic law is mainly intended to .A. limit the number of foreign vehicles entering BritainB. increase the British movement’s additional incomeC. lower the rate of traffic accidents and injuriesD. get foreign drives to appear in count
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(b) During the inventory count on 31 December, some goods which had cost $80,000 were found to be damaged.In February 2005 the damaged goods were sold for $85,000 by an agent who received a 10% commission outof the sale proceeds. (2 marks)Required:Advise the directors on the correct treatment of these matters, stating the relevant accounting standard whichjustifies your answer in each case.NOTE: The mark allocation is shown against each of the three matters.
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2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005included the following figures:$Profit 684,000Closing inventory 116,800Trade receivables 248,000Allowance for receivables 10,000No adjustments have yet been made for the following matters:(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Salesbetween the close of business on 31 December 2005 and the inventory count totalled $36,000. There were nodeliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.The $36,000 sales were included in the sales records in January 2006.(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales andreceivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were$500.(4) $8,000 of trade receivables are to be written off.(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing forthe above matters, based on past experience.Required:(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended31 December 2005. (5 marks)
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(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing twomatters that have been left for your attention on the audit working paper file for the year ended 30 September2005:(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no fullphysical inventory count at 30 September 2005 as a system of continuous stock checking is operated bywarehouse personnel under the supervision of an internal audit department.A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before theyear-end inventory position was determined. As data recovery procedures were found to be inadequate,Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstructionexercise is expected to be completed in January 2006. (6 marks)Required:Identify and comment on the implications of the above matters for the auditor’s report on the financialstatements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending30 September 2006.NOTE: The mark allocation is shown against each of the matters.
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During the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory records. In astatement made to the board of directors, the internal auditor said:‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from thewarehouse every month. We should get someone to investigate what has happened and quantify the value of theloss.’Required:(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.(5 marks)
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(c) Identify and discuss the ethical and professional matters raised at the inventory count of LA Shots Co.(6 marks)
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Examine the following RMAN script:Which statement describes the purpose of the script?()
A. The data file is checked for physical corruption and backed up if found clean.B. The backup of data file 5 is performed and the interactive messages during the backup are suppressed.C. The existing backup for the data file is checked and the backup is performed if there are changes in the data file after the last backup.D. The backup of data file 5 is performed and all SQL statements that are executed during RMAN compilation and their results are displayed
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One study conducted by a psychologist(121)of interviewing workers before and after the installation of a robot. The robot was used to control a matching process of stamping and assembling metal parts. Prior to installation, much of the work done by skilled machinists. After installation, the robot did the work, but the workers controlled the robot through the robot through a control panel. The results of the study indicated that the workers praised the robot(122)eliminating the physical labor and fatigue(123)the manual operation, but complained of more and continued stress. Prior to installation of the robot, there was time for talking or short periods of relaxation between jobs. Now, however, because of the speed of the robot, there was a need for constant scanning and monitoring of the operation(124)performed by the robot has the installation of the robot created a better work environment? Has the change from physical labor to mental stress resulted in an improved(125)of life? Much additional research is necessary.A.OfB.consistedC.forD.being
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He was found__________one month after he was born.A.quiet
B.still
C.silent
D.dumb
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After inspection of the above shipment, they found 6 cases ().AlossBmissingCmissedDlosing
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Which of the following are considered common elements found in a set of network documents?(Choose all that apply.)()A、Building schematicB、IGP community elementsC、Listing of interconnectionsD、Physical topology diagramE、Logical topology diagramF、Inventory of network equipment
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Which of the following is an advantage of using a KVM with multiple servers?()A、Eliminates the need for backup tapesB、Increases redundancyC、Saves physical space in the racksD、Offers additional runtime for the UPS
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What does the ABC designation include for inventory items? ()A、 Quantity reserved in stockB、 Quantity expired for a particular LotC、 Count Frequency in number of daysD、 Activity Based Costing in capital dollars
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A technician(技术) has a current baseline(基准线) and is told to install additional(添加) memory and a faster NIC card. At which point in time should the next baseline be run?()A、 After the memory is installedB、 Before the upgrade is performedC、 After the NIC is installedD、 After the upgrades are performed
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Which of the following options describes Segment Shrink?() A、 Reclaims space above and below the high-water mark without using additional spaceB、 Moves rows to a new physical location,resetting the high-water mark,but uses additional space during the operationC、 Deallocates space above the high-water mark that is currently not in useD、 None of the above
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You need to recommend a solution for the new VMs that supports the company's planned changes What should you recommend doing before the new VMs are deployed?()A、Purchase one additional Enterprise license.B、Purchase two additional Enterprise licenses.C、Deploy an additional physical server that runs Microsoft Hyper-V Server 2008 R2.D、Deploy an additional physical server that runs Windows Server 2008 R2 Enterprise.
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You have a computer that runs Windows XP Professional. The computer has the following hardware installed: 3 GB page file, 2. 4 GHz processor, 2 GB of physical memory, 20 GB hard disk that has 1 GB of free space You need to enable hibernation support on the computer. What should you do first?() A、Upgrade the processor.B、Add additional physical memory.C、Increase the size of the page file.D、Create additional free hard disk space.
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You are the network administrator for. You administer a Windows Server 2003 computer named TestKing4. TestKing4 has a single physical disk that is configured as a simple volume. You plan to store the files for a large database on TestKing4. You plan to install additional physical disks on TestKing4. You need to reconfigure the disks on TestKing4. Your solution must provide fault tolerance for the operating system and the database files. Which two actions should you perform?() (Each correct answer presents part of the solution. Choose two.)A、Install three additional physical disks. Create a new RAID-5 volume. Place the database files on the new volume.B、Install three additional physical disks. Create a new striped volume. Place the database files on the new volume.C、Install one additional physical disk. Configure the simple volume as a mirrored volume.D、Install one additional physical disk. Configure the simple volume as a spanned volume.
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单选题The Virtualization Manager manages physical and virtual machines through a single console. Which vendor offers this product to its customer at no additional charge?()A
HPB
UnisysC
DELLD
IBM
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填空题With the help of the police, the woman finally found her (lose) ____ child after a sleepless night.
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单选题When applying the configuration in the exhibit and initializing a chassis cluster, which statement is correct?() [edit chassis] user@host# show cluster { reth-count 3; redundancy-group 1 { node 0 priority 1; node 1 priority 100; } }A
Three physical interfaces are redundant.B
You must define an additional redundancy group.C
node 0 will immediately become primary for redundancy group 1.D
You must issue an operational command and reboot the system for the above configuration to take effect.
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单选题After()the shopping list, I found that I forgot to buy salt.A
examiningB
testingC
checkingD
seeing
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单选题Which of the following options describes Segment Shrink?()A
Reclaims space above and below the high-water mark without using additional spaceB
Moves rows to a new physical location,resetting the high-water mark,but uses additional space during the operationC
Deallocates space above the high-water mark that is currently not in useD
None of the above
考题
单选题A technician(技术) has a current baseline(基准线) and is told to install additional(添加) memory and a faster NIC card. At which point in time should the next baseline be run?()A
After the memory is installedB
Before the upgrade is performedC
After the NIC is installedD
After the upgrades are performed
考题
单选题After inspection of the above shipment we found 5 cases().A
missedB
missingC
lostD
losing
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单选题After inspection of the above shipment, they found 6 cases ().A
lossB
missingC
missedD
losing
考题
单选题What does the ABC designation include for inventory items? ()A
Quantity reserved in stockB
Quantity expired for a particular LotC
Count Frequency in number of daysD
Activity Based Costing in capital dollars