Would you find out how many parts you need to design a well-structured answer to why should I hire you?A.2 parts.B.3 parts.C.5 parts.D.4 parts.

正确答案：
51. 参考范文
Dear Sir or Madam,
As a college student who is studying and living in a good environment, I wish to contribute to Project Hope by offering financial assistance to a child in a remote area. Having conceived such a plan for a long time, I write this letter to request your help to recommend a proper candidate.
I wonder if it is convenient for you if three things concerning the child are taken into consideration. First, the child should come from Gansu Province, for I intend to help a child from my hometown. Second, it will be better if the child is a primary school student. I hope I will help him/her from the very beginning. In addition, he/she must be willing to return to his hometown to help built it after graduation from university.
My plan will be carried out as follows. On one hand, I will remit at least 2,000 Yuan in cash every year until he/she finishes his/her education before entering college. On the other hand, I decide to teach the child math and English in person during my summer vacation, which will surely be more beneficial to the child.
Your prompt help would be highly appreciated. And I am looking forward to your reply very soon.
Yours sincerely,
Li Ming

参考答案：B

参考答案：B, C

正确答案：At least ,every three months ..by analyzing the samples of the lube oil ,I can find such things as metal dust ,viscosity ,and other impurities ,this is preventive measures in engine maintenance ..for example ,if I find metal (aluminum ,copper etc )inside the lube oil ,maybe something wrong with the engine and part of the engine is broken .

正确答案：

　To Whom It May Concern,

　　I am writing to ask you whether you could help me find a child in a remote area to whom I will offer my financial aid.

　　The candidate should be a girl at age 10 to 12 who is deprived of the opportunity to continue her education because of poverty. Her previous score reports should prove her potential to be an outstanding student in the future.

　　I would like to give the girl my financial support annually until she graduates from college. The money will cover her tuition fee and other expenses at school. Besides, I will correspond with her frequently so that she can seek advice whenever she needs.

　　I am looking forward to your reply.

　　Sincerely,

　　Li Ming

答案：

解析：

正确答案：
(b) (i) Cost of investment on acquisition of Dylan Co
Matters to consider
According to the schedule provided by the client, the cost of investment comprises three elements. One matter to
consider is whether the cost of investment is complete.
It appears that no legal or professional fees have been included in the cost of investment (unless included within the
heading ‘cash consideration’). Directly attributable costs should be included per IFRS 3 Business Combinations, and
there is a risk that these costs may be expensed in error, leading to understatement of the investment.
The cash consideration of $2·5 million is the least problematical component. The only matter to consider is whether the
cash has actually been paid. Given that Dylan Co was acquired in the last month of the financial year it is possible that
the amount had not been paid before the year end, in which case the amount should be recognised as a current liability
on the statement of financial position (balance sheet). However, this seems unlikely given that normally control of an
acquired company only passes to the acquirer on cash payment.
IFRS 3 states that the cost of investment should be recognised at fair value, which means that deferred consideration
should be discounted to present value at the date of acquisition. If the consideration payable on 31 January 2009 has
not been discounted, the cost of investment, and the corresponding liability, will be overstated. It is possible that the
impact of discounting the $1·5 million payable one year after acquisition would be immaterial to the financial
statements, in which case it would be acceptable to leave the consideration at face value within the cost of investment.
Contingent consideration should be accrued if it is probable to be paid. Here the amount is payable if revenue growth
targets are achieved over the next four years. The auditor must therefore assess the probability of the targets being
achieved, using forecasts and projections of Maxwell Co’s revenue. Such information is inherently subjective, and could
have been manipulated, if prepared by the vendor of Maxwell Co, in order to secure the deal and maximise
consideration. Here it will be crucial to be sceptical when reviewing the forecasts, and the assumptions underlying the
data. The management of Rosie Co should have reached their own opinion on the probability of paying the contingent
consideration, but they may have relied heavily on information provided at the time of the acquisition.
Audit evidence
– Agreement of the monetary value and payment dates of the consideration per the client schedule to legal
documentation signed by vendor and acquirer.
– Agreement of $2·5 million paid to Rosie Co’s bank statement and cash book prior to year end. If payment occurs
after year end confirm that a current liability is recognised on the individual company and consolidated statement
of financial position (balance sheet).
– Board minutes approving the payment.
– Recomputation of discounting calculations applied to deferred and contingent consideration.
– Agreement that the discount rate used is pre-tax, and reflects current market assessment of the time value of money
(e.g. by comparison to Rosie Co’s weighted average cost of capital).
– Revenue and profit projections for the period until January 2012, checked for arithmetic accuracy.
– A review of assumptions used in the projections, and agreement that the assumptions are comparable with the
auditor’s understanding of Dylan Co’s business.
Tutorial note: As the scenario states that Chien & Co has audited Dylan Co for several years, it is reasonable to rely on
their cumulative knowledge and understanding of the business in auditing the revenue projections.

参考答案：C

参考答案：B

正确答案：I am not surprise when I read in the newspapers that many people move to English speaking countries. I am an engineer in a process control since ten years and I understand the necessity of English language. For example when I read technical English specifications when I meet Japanese industrials to build together some electronic materials or when I go on holidays in Italy where the best way(for me)to communicate is to speak English. Therefore today it"s necessary to learn English and the best way is to study in English as soon as possible when we are at school but also when we have a job. It"s so important to communicate with foreigners because of work. For example: to sell foods in USA to build electronic cards with the Japanese to obtain a certification with FDA(American organization)in order to sell some pharmaceutical products. In fact it"s important for everybody: the workers the visitors the scientists etc... These are the main reason which explain why so many people go to English speaking countries(the best way to learn)and why English is such an important international language(the communication between many the people over the world).
I am not surprise when I read in the newspapers that many people move to English speaking countries. I am an engineer in a process control since ten years and I understand the necessity of English language. For example, when I read technical English specifications, when I meet Japanese industrials to build together some electronic materials or when I go on holidays in Italy where the best way(for me)to communicate is to speak English. Therefore, today, it"s necessary to learn English and the best way is to study in English as soon as possible when we are at school but also when we have a job. It"s so important to communicate with foreigners, because of work. For example: to sell foods in USA, to build electronic cards with the Japanese, to obtain a certification with FDA(American organization)in order to sell some pharmaceutical products. In fact, it"s important for everybody: the workers, the visitors, the scientists, etc... These are the main reason which explain why so many people go to English speaking countries(the best way to learn)and why English is such an important international language(the communication between many the people over the world).

正确答案：

 beliefs, opinions

答案：B

解析：