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Since information and knowledge in every field is doubling every 2-3 years, this means
that your knowledge has to double every 2-3 years as well.
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更多“Since information and knowledg…”相关的问题
e been in () since 1923 and can boast having vast and wide experience in all lines we handle. Our Bankers are Bank of China, and the Hong Kong and Shanghai Banking Corporation of Hong Kong, from whom you will be able to () all the information you may require in regard to our business integrity and financial ().We shall be () if you let us know your trade terms, etc. and forward samples and other helpful literature with a view to getting into business in near future. We hope this letter will be a forerunner to many years of profitable business to both parties and look forward to the () of hearing from you.
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recall ignorance desperate negotiate confusion mysterious devise specifically expand depict
1.As she was about to go to bed around 11:00 p.m.last night, a(n) ()telephone call came and gave the girl a sleepless night.
2.Developing modern telecommunications is a(n) () necessity for the small
3.The function of teaching is to create the conditions that will make it possible for students to () the most efficient method for teaching themselves.
4.When the airline saw how the strike was hurting its business, it became much eagerto () with the workers on strike to work out a solution.
5.Julie () that she and her freshman-year roommate hadn't communicated with each other throughout the year since were uncomfortable with each other.
6.Another impact of computer technology that must be addressed by educators is the Internet, more ()s the vast amount of information that it makes available.
7.Television reporters argue that television can () a news event more vividly and completely than newspapers can.
8.Many traffic accidents were attributed to drivers'() of traffic rules or careless and drunken driving.
9.I want a broad education that would provide me with great insight and critical thinking skill to help open my eyes and () my horizons.
10.As he progressed through school, his () may become diminished, but meanwhile choices and decisions for a college student will increase.
company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.
In conjunction with one of the three largest construction companies within their country they constructed the ‘365
Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces
within the complex. The complex facilities, which are available for use on each day of the year, include two tennis
courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable
for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and
is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in
popularity as a consequence of regular television coverage of equestrian and bowling events.
In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced
profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports
Complex’ is located has high unemployment but is served by all public transport services.
The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide
a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her
individual perception as to the interpretation of the information contained in the performance measurement system of
the complex. These are as follows:
Director
(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a
‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that
is the distinguishing feature of our business.’
(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios
which will lead to increased profits.’
(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care
of itself.’
(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.
In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for
matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local
bowling team.’
(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of
our facilities which will surely attract more customers.’
(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are
that the National Bowling Association is likely to offer large financial grants next year to sports complexes who
can show they have a demand for the sport but have deficiencies in availability of equipment.’
(g) ‘Why change our performance management system？ Our current areas of focus provide us with all the
information we need to ensure that we remain a profitable and effective business.’
As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following
performance measurement problems:
(i) Tunnel vision
(ii) Sub-optimisation
(iii) Misinterpretation
(iv) Myopia
(v) Measure fixation
(vi) Misrepresentation
(vii) Gaming
(viii) Ossification.
Required:
(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the
views of the directors (a-g) illustrate its application in each case. (12 marks)
（Expressed in RMB thousands）
FINANCLAL STATEMENTS ITEMS
20×8
20×7
Sales
64000
48000
Cost of sales
54000
42000
Net profit
30
-20
December 31, 20×8
December 31, 20×7
Inventory
16000
12000
Current assets
60000
50000
Total assets
100000
90000
Current liabilities
20000
18000
Total liabilities
30000
25000
During the audit, John has the following findings:
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:
Dr. Cash in Bank RMB 5820000
Dr. Financial Expenses RMB 180000
Cr. Notes Receivable RMB 6000000
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:
Dr. Non-operating Expenses RMB 3000000
Cr. Provisions RMB 3000000
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:
Dr. Provisions RMB 3000000
Cr. Cash in Bank RMB 2500000
Cr. Non-operating Income RMB 500000
Required:
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:
(a)Inventory Turnover Rate in 20×8;
(b)Gross Profit Ratio in 20×8;
(c)After Tax Return on Total Assets in 20×8; and
(d)Current Ratio as at December 31, 20×8
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.
“When I’m on the road driving our taxi I feel very proud，because this is the first taxi service only for women,” says 31yearold Shanti Sharma, who is one of eight female drivers with a taxi service called Cabs for Women by Women.
The last couple of months, since the rape and murder in the city of a college student travelling on a bus, have been particularly busy for her and her colleagues.
“After this case，our workload has increased so much,” says Sharma.“Women who used other cab services are also turning to us now.”
Most women in Delhi say they routinely face harassment(骚扰), and worse, especially on public transport.
Sharma, a single parent with three daughters, has been working as a taxi driver since 2011, when the service was first set up, and it has changed her life. This is the first time that she has earned enough—about 250 a month—to support her family.
Of course, she and the other female taxi drivers are completely outnumbered by male cabbies.“When I park somewhere there are always men there and inevitably five or six of them get together and hang out, ” she says.“I’m usually the only woman in the parking lot, so I just stay inside the car.”
It’s not much better when she is out on the road. Sharma says the male drivers give her a hard time.“As soon as they see a woman at the wheel they start honking(按喇叭) for no reason. They’ll try to overtake you. I’m always worrying about how to avoid getting hit by someone.”
The company behind Cabs for Women by Women, Sakha Consulting Wings, had a number of goals when it set up the service .It wanted to give women from poor backgrounds an opportunity to earn money. By putting women in charge of technologies, it also wanted to change people’s attitudes, and open up boundaries for women.
21、The taxi service Cabs for Women by Women _____.
A、is greatly needed at present in India
B、causes a hot debate in India
C、was set up in 2012
D、is free of charge for women
22、Why are women who used other cab services turning to Cabs for Women by Women？
A、Because it is cheap.
B、Because it is safe.
C、Because it is famous.
D、Because it is convenient.
23、What do we know about Sharma？
A、She is the first female taxi driver in Delhi.
B、She lives in harmony with her husband.
C、She has regretted becoming a taxi driver.
D、She has a better salary after becoming a taxi driver.
24、What is the main idea of the last paragraph？
A、The opportunities Cabs for Women by Women provides for women.
B、The main purposes of Cabs for Women by Women.
C、People’s attitudes towards Cabs for Women by Women.
D、The background information of Cabs for Women by Women.
