题目内容
（请给出正确答案）
A.add refrigerant to the system
B.adjust the thermal expansion valve to the proper setting
C.adjust the float valve to the proper holding pressure
D.open the hand expansion valve
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更多“If a refrigeration system comp…”相关的问题
第1题
(b) While the refrigeration units were undergoing modernisation Lamont outsourced all its cold storage requirements
to Hogg Warehousing Services. At 31 March 2007 it was not possible to physically inspect Lamont’s inventory
held by Hogg due to health and safety requirements preventing unauthorised access to cold storage areas.
Lamont’s management has provided written representation that inventory held at 31 March 2007 was
$10·1 million (2006 – $6·7 million). This amount has been agreed to a costing of Hogg’s monthly return of
quantities held at 31 March 2007. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended
31 March 2007.
NOTE: The mark allocation is shown against each of the three issues.
第2题
(The following is based on material written in 1996.)
The Montreal Protocol on Substances that Deplete the Ozone Layer, signed in 1987 by more than150 nations, has attained its short-term goals: it has decreased the rate of increase in amounts ofmost ozone-depleting chemicals reaching the atmosphere and has even reduced the atmosphericlevels of some of them. The projection that the ozone layer will substantially recover from ozonedepletion by 2050 is based on the assumption that the protocol’s regulations will be strictlyfollowed. Yet there is considerable evidence of violations, particularly in the form. of the release ofozone-depleting chlorofluorocarbons (CFC’s), which are commonly used in the refrigeration,heating, and air conditioning industries. These violation reflect industry attitudes; for example, inthe United States, 48 percents of respondents in a recent survey of subscribers to Air Conditioning,Heating, and Refrigeration News, and industry trade journal, said that they did not believe thatCFC’s damage the ozone layer. Moreover, some in the industry apparently do not want to pay forCFC substitutes, which can run five times the cost of CFC’s. Consequently, a black market inimported illicit CFC’s has grown. Estimates of the contraband CFC trade range from 10,000 to22,000 tons a year, with most of the CFC’s originating in India and China, whose agreementsunder the Protocol still allow them to produce CFC’s. In fact, the United States Customs Servicereports that CFC-12 is a contraband problem second only to illicit drugs.
According to the passage, which of the following best describes most ozone-depleting chemicals in 1996 as compared to those in 1987？
A．The levels of such chemcials in the atmosphere had decreased.
B．The number of such chemcials that reached the atmosphere had declined.
C．The amounts of such chemcials released had increased but the amounts that reached the atmosphere had decreased.
D．The rate of increase in amounts of such chemicals reaching the atmosphere had decreased.
E．The rate at which such chemicals were being reduced in the atmoshphere had slowed.
第3题
In my fridgeless Fifties childhood, 1 was fed well and healthy.The milkman came every day, the grocer, the butcher (肉商), the baker, and the ice-cream man delivered two or three times each week.The Sunday meat would last until Wednesday and surplus(剩余的) bread and milk became all kinds of cakes.Nothing was wasted, and we were never troubled by rotten food.Thirty years on food deliveries have ceased, fresh vegetables are almost unobtainable in the country.
The invention of the fridge contributed comparatively little to the art of food preservation.Many well-tried techniques already existed -- natural cooling, drying, smoking, salting, sugaring, bottling...
What refrigeration did promote was marketing --- marketing hardware and electricity, marketing soft drinks, marketing dead bodies of animals around the world in search of a good price.
Consequently, most of the world's fridges are to be found, not in the tropics where they might prove useful, but in the rich countries with mild temperatures where they are climatically almost unnecessary.Every winter, millions of fridges hum away continuously, and at vast expense, busily maintaining an artificially-cooled space inside an artificially-heated house -- while outside, nature provides the desired temperature free of charge.
The fridge's effect upon the environment has been evident, while its contribution to human happiness has been not important.
1.The statement "In my fridgeless fifties childhood, I was fed well and healthily." suggests that the author was well-fed and healthy even without a fridge in his fifties.()
2.The author says that nothing was wasted before the invention of fridges because people had effective ways to preserve food.()
3.Consumers benefited the most from fridges according to the author？()
4.What refrigeration did promote was food-preserving.()
5.The author is critical to fridges.()
第5题
fish. The draft consolidated financial statements for the year ended 31 March 2007 show revenue of $67·0 million
(2006 – $62·3 million), profit before taxation of $11·9 million (2006 – $14·2 million) and total assets of
$48·0 million (2006 – $36·4 million).
The following issues arising during the final audit have been noted on a schedule of points for your attention:
(a) In early 2007 a chemical leakage from refrigeration units owned by Lamont caused contamination of some of its
property. Lamont has incurred $0·3 million in clean up costs, $0·6 million in modernisation of the units to
prevent future leakage and a $30,000 fine to a regulatory agency. Apart from the fine, which has been expensed,
these costs have been capitalised as improvements. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended
31 March 2007.
NOTE: The mark allocation is shown against each of the three issues.
第6题
Properties of a good refrigeration oil include_____.
A.low wax content
B.high pour point
C.high viscosity
D.all of the above
第7题
Noise in a refrigeration compressor can be caused by _____.
A.worn bearings and piston pins
B.slugging due to flooding back
C.too much oil in circulation
D.All of the above
第8题
Why does the author mention refrigeration in paragraph 6？
A．To show how the steam engine contributed to refrigeration
B．To illustrate the standard of living of North America and Europe
C．To give an example of an innovation that expanded markets
D．To argue that refrigeration was the most important invention of the time
第10题
The low pressure side of a refrigeration system is considered to exist from the _____.
A.expansion valve to the compressor
B.receiver to the expansion coil
C.expansion valve to the evaporator
D.condenser to the expansion valve
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