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一个学生的信息包括:学号、姓名、年龄、性别、电话。如果想保存一系列学生,并且希望能够根据姓名对他们进行排序,则下列数据结构哪个更合适?()
A.集合B.列表C.元组D.字典
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(a) Explain the purpose of, and procedures for, obtaining written representations. (5 marks)(b) The directors of a company have provided the external audit firm with an oral representation confirming that the bank overdraft balances included within current liabilities are complete.Required: Describe the relevance and reliability of this oral representation as a source of evidence to confirm the completeness of the bank overdraft balances. (3 marks)(c) You are the audit manager of Violet & Co and you are currently reviewing the audit files for several of your clients for which the audit fieldwork is complete. The audit seniors have raised the following issues:Daisy Designs Co (Daisy)Daisy’s year end is 30 September, however, subsequent to the year end the company’s sales ledger has been corrupted by a computer virus. Daisy’s finance director was able to produce the financial statements prior to this occurring; however, the audit team has been unable to access the sales ledger to undertake detailed testing of revenue or year-end receivables. All other accounting records are unaffected and there are no backups available for the sales ledger. Daisy’s revenue is $15·6m, its receivables are $3·4m and profit before tax is $2m.Fuchsia Enterprises Co (Fuchsia)Fuchsia has experienced difficult trading conditions and as a result it has lost significant market share. The cash flow forecast has been reviewed during the audit fieldwork and it shows a significant net cash outflow. Management are confident that further funding can be obtained and so have prepared the financial statements on a going concern basis with no additional disclosures; the audit senior is highly sceptical about this. The prior year financial statements showed a profit before tax of $1·2m; however, the current year loss before tax is $4·4m and the forecast net cash outflow for the next 12 months is $3·2m.Required:For each of the two issues:(i) Discuss the issue, including an assessment of whether it is material; (ii) Recommend procedures the audit team should undertake at the completion stage to try to resolve the issue; and (iii) Describe the impact on the audit report if the issue remains unresolved.Notes: 1 The total marks will be split equally between each issue. 2 Audit report extracts are NOT required. (12 marks)
A.Required:B.FuchsiaC.Required:ForD.Notes:
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以下说法正确的是()
A.股四头肌是由股直肌、股中肌、股内侧肌、股外侧肌4部分组成
B.股四头肌为羽状肌
C.股四头肌能使小腿伸、大腿屈
D.股二头肌长头起自坐骨结节,短头起自股骨粗线外侧唇下半部
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在商务场合和交际场合,握手时伸手的先后顺序讲究颇多,其基本规则可以总结为一句话:()。
A、年少者先伸手
B、女士先伸手
C、男士先伸手
D、尊贵的一方先伸手
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通用定时器的()失电时被复位,复位后其常开触点(),常闭触点()。
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如果 ATC 曲线处于下降阶段,则()。
A、MC必然大于ATC
B、AFC曲线必然在AVC曲线之上
C、MC必然小于ATC
D、TC曲线必然处于下降阶段
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A . 他善于运用丝网印刷的形式进行艺术创作B . 他迷恋的主题是名人和死亡C . 他是20世纪60年代英国波普艺术的代表艺术家D . 他的作品反映了他所处时代的消费文化和大众文化
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关于经济学成本下列说法错误的是()。
A. 运输生产是指对各种生产要素进行组合以生产出运输产品的行为; B. 生产要素一般包括劳动、资本、技术、土地与企业家的才能; C. 长期指此期间内所有生产要素的投入量都可以变动的时期; D. 短期与长期的划分标准是要素投入量可以调整的范围大小和具体时间的长短。
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采煤工作面回采结束后,必须在()内进行永久性封闭。
A.30天
B.45天
C.60天
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学生参与课堂教学活动主要包括认知参与、行为参与、()三种层面
A . 情感参与
B . 思想参与
C . 个人参与
D . 集体参与
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10. 7写出分子式为 C
3H
4O
4 的不饱和二元羧酸的各种异构体。如有几何异构,以 Z,E 标明,并指出哪个容易形成酐。
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调压屏手动调压的方法是()。
A.按压升压、降压按钮 B.将开关搬至手动调压,按压升压、降压按钮 C.将开关搬至自动调压,按压升压、降压按钮 D.摇动调压器摇柄
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下列链球菌属中对人有致病性的是
A、肠链球菌
B、口腔链球菌
C、化脓性链球菌
D、乳链球菌
E、厌氧链球菌
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正常标准成本从数额上看,它应当小于理想标准成本,也小于历史平均成本。 ()
A.对 B.错
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