A Letter to the Sole SupplierDear Supplier,41. for...

第1题

A Letter to the Sole Supplier

Dear Supplier,

41. for the raw materials we are buying from you. It is much more higher than what we

42. can afford it. Besides, we find it hard to explain the increased prices to our customers.

43. I believe you won't be feel happy if your price increase puts our organisation out

44. of business and thus deprives you of an important customer.

45. We continue to feel that your supply would interest our customers, but we would

46. like to ask you to consider on making a concession in price to make this possible. To

47. meet the demands of our budget, we are able to accept a price increase of no more

48. than 5%. However, if you insist on your rate of increase number, we are going to put

49. extraordinary efforts into finding alternatives to you. In some other words,

50. your currently short-term profit will harm our long-term relationship.

51. I hope you understand our position and that you will consider accepting our proposal.

52. Thank you for considering on my request. I look forward to hearing from you.

Yours faithfully,

(41)

点击查看答案

第2题

We must ______ the United States five years in order to apply for citizenship.

A．reside in

B．accommodate

C．invade

D．abandon

点击查看答案

第3题

We must ______ the United States five years in order to apply for citizenship.

A．reside in

B．accommodate

C．invade

D．abandon

点击查看答案

第4题

Dear sir,

Thank you for your delivery of London Suits which we ordered on August 10th. However, we wish to invite your attention to the following points:

1. The colors of the clothes are (141) to your original samples.

2. The brown belt supplied does not match the suits.

We are returning two of these by separate mail, and would ask you to replace the whole in correct color.

Concerning the airfreight, we agree to pay the (142) costs for airfreight. However, your costs for packing and insurance must have been lower for air (143) , and we request you to take this fact into consideration and to bear some part of the airfreight charges.

We look forward to your opinion on these matters.

Yours faithfully,

Stephen Brooks

(41)

A．similar

B．dissimilar

C．alike

D．dislike

点击查看答案

第5题

You are going to graduate from the college and say goodbye to your teacher. Write a letter to your teacher to：

1. express your gratitude;

2. summarize all the help and care by your teacher in four years;

3. promise to repay your teacher's great help.

You should write about 100 words on answer sheet 2. Do not sign your own name at the end of the letter. Use "Li Ming" instead. You do not need to write the address.

点击查看答案

第6题

Passage2 “Golden Key”with which YH Company reduces...

Passage2 “Golden Key”with which YH Company reduces its purchasing cost To realize zero inventory for packing materials YH Company, a manufacturer of chemical fiber products, used to have higher stocklevels ofpurchased goods for the purpose of ensuring production needs. Previously packing materials worth as much as four million Yuan entered the warehouse, which tied up substantial amount of working fund and increased purchasing costs. Meantime the enterprise undertook great market risks in the purchasing process. For the sake of reducing purchasing cost and guarding against market risks,the company changed the supply of certain raw materials and packing materials from indirect supply to direct supply, i.e. the quantity of packing materials needed will directly be shipped onto the production site by the supplier, and regular settlement is made so that there is no working fund tied up. To ensure the secured supply of materials, YH also had suppliers participate in its production operation, by which the suppliers will arrange materials and make timely adjustment to the items and quantity of supplied goods. Thanks to the direct supply mode, zero inventory is fulfilled with regard to goods like packing materials, and this alone saw 200 m Yuan reduction in its working fund last year. Suppliers to assist in clearing the warehouse In making use of its good partnership with suppliers, YH further tapped its potential in cost reduction. Focusing on the fact that there used to be a high stock level of spares and fittings. YH coordinated with the suppliers and urged them to gradually buy back the inventories. By way of collaboration with suppliers, YH cleared up its warehouse, eliminated overstocked goods and further improved its inventory structure. Through suppliers buy-back operation, YH in 2009 reduced overstocked goods in excess of 7. 5m Yuan. YH’s development in recent years has brought great market opportunities to a large number of suppliers. Forward-looking suppliers no longer seek a simple transaction-based relationship; instead they expect to set up a long-term strategic partnership with YH. Questions: 1. According to the passage,______is not the disadvantage of buying more raw materials and storing them in the warehouse.

A、occupying capital

B、adding procurement costs

C、having more market threats

D、guarantying production

点击查看答案

第7题

One must live in the United States for five years in order to _____ citizenship.

A.appeal to

B.accept

C.approve of

D.apply for

点击查看答案

第8题

The Chinese school on Yale Street remains the same as it was ten years ago except for its appearance.

点击查看答案

第9题

(a) Define audit risk and the components of audit risk. (5 marks)

You are an audit supervisor of Amethyst & Co and are currently planning the audit of your client, Aquamarine Co (Aquamarine) which manufactures elevators. Its year end is 31 July 2016 and the forecast profit before tax is $15·2 million.

The company undertakes continuous production in its factory, therefore at the year end it is anticipated that work in progress will be approximately $950,000. In order to improve the manufacturing process, Aquamarine placed an order in April for $720,000 of new plant and machinery; one third of this order was received in May with the remainder expected to be delivered by the supplier in late July or early August.

At the beginning of the year, Aquamarine purchased a patent for $1·3 million which gives them the exclusive right to manufacture specialised elevator equipment for five years. In order to finance this purchase, Aquamarine borrowed $1·2 million from the bank which is repayable over five years.

In January 2016 Aquamarine outsourced its payroll processing to an external service organisation, Coral Payrolls Co (Coral). Coral handles all elements of the payroll cycle and sends monthly reports to Aquamarine detailing the payroll costs. Aquamarine ran its own payroll until 31 December 2015, at which point the records were transferred over to Coral.

The company has a policy of revaluing land and buildings and the finance director has announced that all land and buildings will be revalued at the year end. During a review of the management accounts for the month of May 2016, you have noticed that receivables have increased significantly on the previous year end and against May 2015.

The finance director has informed you that the company is planning to make approximately 65 employees redundant after the year end. No decision has been made as to when this will be announced, but it is likely to be prior to the year end.

Required:

(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Aquamarine Co. (12 marks)

(c) Explain the additional factors Amethyst & Co should consider during the audit in relation to Aquamarine Co’s use of the payroll service organisation. (3 marks)

点击查看答案