The transfer fucntion [图] of the below D-T LTI sy...
The transfer fucntionof the below D-T LTI system is
A、
B、
C、
D、
The transfer fucntionof the below D-T LTI system is
A、
B、
C、
D、
第1题
A、zeros
B、poles
C、zeros and polse
D、None of above
第2题
In 2009, COSO issued new ‘Guidance on monitoring internal control systems’ to help companies tighten internal controls and thereby enjoy greater internal productivity and produce higher quality reporting. The report, written principally by a leading global professional services fi rm but adopted by all of the COSO members, noted that ‘unmonitored controls tend to deteriorate over time’ and encouraged organisations to adopt wide ranging internal controls. It went on to say that, the ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’
After its publication, the business journalist, Mark Rogalski, said that the latest report contained ‘yet more guidance from COSO on how to make your company less productive by burdening it even more with non-productive things to do’ referring to the internal control guidance the 2009 report contains. He said that there was no industry sector-specifi c advice and that a ‘one-size-fi ts-all’ approach to internal control was ‘ridiculous’. He further argued that there was no link between internal controls and external reporting, and that internal controls are unnecessary for effective external reporting.
Another commentator, Claire Mahmood, wrote a reply to Rogalski’s column pointing to the views expressed in the 2009 COSO report that, ‘over time effective monitoring can lead to organisational effi ciencies and reduced costs associated with public reporting on internal control because problems are identifi ed and addressed in a proactive, rather than reactive, manner.’ She said that these benefi ts were not industry sector specifi c and that Rogalski was incorrect in his dismissal of the report’s value. She also said that although primarily concerned with governance in the USA, the best practice guidance from COSO could be applied by companies anywhere in the world. She said that although the USA, where COSO is based, is concerned with the ‘rigid rules’ of compliance, the advice ought to be followed by companies in countries with principles-based approaches to corporate governance because it was best practice.
Required:
(a) Distinguish between rules-based and principles-based approaches to internal control system compliance as described by Claire Mahmood and discuss the benefi ts to an organisation of a principles-based approach. (7 marks)
(b) Mr Rogalski is sceptical over the value of internal control and believes that controls must be industry-specifi c to be effective. Required: Describe the advantages of internal control that apply regardless of industry sector and briefl y explain the meaning of the statement, ‘unmonitored controls tend to deteriorate over time’. Your answer should refer to the case scenario as appropriate. (10 marks)
(c) The COSO report explains that ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’ Required: Defi ne ‘internal audit testing’ and explain the roles of internal audit in helping ensure the effectiveness of internal control systems. (8 marks)
第3题
The summarised statements of comprehensive income for the two companies for the year ended 31 March 2011 are:
The following information for the equity of the companies at 1 April 2010 (i.e. before the share exchange took place) is available:
The following information is relevant:
(i) Prodigal’s policy is to revalue the group’s land to market value at the end of each accounting period. Prior to its acquisition Sentinel’s land had been valued at historical cost. During the post acquisition period Sentinel’s land had increased in value over its value at the date of acquisition by $1 million. Sentinel has recognised the revaluation within its own financial statements.
(ii) Immediately after the acquisition of Sentinel on 1 October 2010, Prodigal transferred an item of plant with a carrying amount of $4 million to Sentinel at an agreed value of $5 million. At this date the plant had a remaining life of two and half years. Prodigal had included the profit on this transfer as a reduction in its depreciation costs. All depreciation is charged to cost of sales.
(iii) After the acquisition Sentinel sold goods to Prodigal for $40 million. These goods had cost Sentinel $30 million. $12 million of the goods sold remained in Prodigal’s closing inventory.
(iv) Prodigal’s policy is to value the non-controlling interest of Sentinel at the date of acquisition at its fair value which the directors determined to be $100 million.
(v) The goodwill of Sentinel has not suffered any impairment.
(vi) All items in the above statements of comprehensive income are deemed to accrue evenly over the year unless otherwise indicated.
Required:
(a) (i) Prepare the consolidated statement of comprehensive income of Prodigal for the year ended 31 March 2011;
(ii) Prepare the equity section (including the non-controlling interest) of the consolidated statement of financial position of Prodigal as at 31 March 2011.
Note: you are NOT required to calculate consolidated goodwill or produce the statement of changes in equity.
The following mark allocation is provided as guidance for this requirement:
(i) 14 marks
(ii) 7 marks (21 marks)
(b) IFRS 3 Business combinations permits a non-controlling interest at the date of acquisition to be valued by one of two methods:
(i) at its proportionate share of the subsidiary’s identifiable net assets; or
(ii) at its fair value (usually determined by the directors of the parent company).
Required:
Explain the difference that the accounting treatment of these alternative methods could have on the consolidated financial statements, including where consolidated goodwill may be impaired. (4 marks)
第4题
At the bottom of the world lines a mighty continent still wrapped in the Ice Age and, 31 recent times, unknown to man. 32 of the continent is a complete blank on our maps, A 1,000-mile stretch of the coastline has never been 33 by a ship. Man has explored, on foot, less than one per cent of its area. Antarctica differs fundamentally 34 the Arctic regions. The Arctic is an ocean, covered with d 35 ice and surrounded by the land masses of Europe, Asia, and North America. The Antarctic is a continent almost as large as Europe and Australia c 36 , centered roughly on the South Pole and surrounded by the most u 37 water areas of the world—the Atlantic, Pacific, and Indian Oceans. The continental ice sheet is more than two miles 38 in its center; thus the air over the Antarctic is much colder than it is 39 the Arctic regions. More than a million persons live within 2,000 miles of the North Pole in an area that includes most of Alaska, Siberia, and Scandinavia—a region rich 40 forest and mining industries. Apart from a handful weather stations, within the same distance of the South Pole is not a single tree, industry or settlement.
第5题
A.The deer population was smaller in the late nineteenth century than in the mid-twentieth century.
B.Interest in outdoor recreation began to grow in the late nineteenth century.
C.In recent years the suburbs have stopped growing.
D.Outdoor recreation enthusiasts routinely take measures to protect themselves against Lyme disease.
E.Scientists have not yet developed a vaccine that can prevent Lyme disease.
第6题
A.NASA's determination to continue space exploration.
B.NASA's disadvantage in space technology.
C.the great pressure from Congress on NASA.
D.a heavy defeat for NASA.
第7题
During the course of the audit the auditor may identify deficiencies in internal control which must be reported to management. Which of the following statements is correct regarding the report to management sent by the auditor? (1) The report must include a description of the deficiencies and an explanation of their potential effects. (2) The report includes an explanation of the purpose of the audit. (3) The report states that the results of the audit work have enabled the auditor to express an opinion on the operating effectiveness of internal control.
A、(1) and (2) only
B、(1) and (3) only
C、(2) and (3) only
D、(1), (2) and (3)
第8题
A.he didn't want to approve the resignation of Education Minister.
B.the resigned officials wanted the opportunity to prove their innocence.
C.he thinks corruption hasn't reached high levels of the government.
D.John Githongo gave testimony to visiting Kenya members of Parliament.
第9题
A、The Imperial Examination lasted more than 1300 years from the Tang Dynasty to the late Qing Dynasty.
B、The examinations consisted of a battery of tests administered at the district, provincial, and imperial levels.
C、The examination system served to maintain cultural unity and consensus on basic values.
D、The Imperial Examination was an examination system in Imperial China designed to select talented people for future positions in civil service.
第10题
A) more easier
B) the easier
C) the more easier
D) easier as
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