Tips for paper F8 by BPP for June 2011
给报社的建议 减少塑料袋的使用英语作文
给报社的建议减少塑料袋的使用英语作文Title: Suggestions for newspapers: Reduce the Use of Plastic BagsIntroduction:With the increasing awareness of environmental protection, more and more people are paying attention to the issue of plastic pollution. Newspaper companies, as important information disseminators, also have the responsibility to reduce the use of plastic bags. In this article, I will offer some suggestions to newspapers on how to reduce the use of plastic bags.Suggestions:1. Use paper bags instead of plastic bags:Newspapers can switch from using plastic bags to paper bags for delivering newspapers. Paper bags are biodegradable and recyclable, making them a more environmentally friendly option. This small change can have a big impact on reducing plastic waste.2. Encourage readers to opt for digital subscriptions:Encourage readers to switch from print subscriptions to digital subscriptions. By reading newspapers online or on mobile devices, readers can help reduce the demand for paper and plastic bags used for delivery.3. Offer reusable bags as promotional gifts:Newspapers can offer reusable bags as promotional gifts to encourage readers to use them instead of plastic bags. Reusable bags are not only eco-friendly but also practical for daily use.4. Provide recycling bins for plastic bags:Newspapers can set up recycling bins in their offices or distribution centers for readers to return used plastic bags. These bags can then be recycled or properly disposed of to reduce plastic waste.5. Educate readers on the importance of reducing plastic use:Newspapers can publish articles and editorials on the importance of reducing plastic use and the impact of plastic pollution on the environment. By raising awareness among readers, newspapers can help promote sustainable practices and behaviors.Conclusion:In conclusion, newspapers play a crucial role in reducing plastic pollution by taking steps to reduce the use of plastic bags. By implementing the suggestions mentioned above, newspapers can make a positive impact on the environment and promote sustainable practices among readers. It is essential for newspapers to take the lead in reducing plastic waste and protecting our planet for future generations.。
Tips
KaplanP4 is a technical paper with some complex calculations sometimes but DO NOT think of the exam as numbers-only.There are plenty of discursive parts which are usually easier than the calculations and easy marks can be picked up by applying commercial awareness and common sense.Analyze the individual requirements of the question.If you can do the wordy bits first then do so as you will not get bogged down in them like you will with the calculation elements.Do not expect to finish a question.You must stick to time,especially on the calculations which are very easy to over-run on.The exam is extremely time pressured and the secret to passing is to have a go at every part of every question,not to try and get 100%on every question–to do that you would need about 7 hours!If you are not sure what to do with a particular figure in a question,ignore it and move on–state assumptions,you haven’t got time to worry about it!If you get a Black-Scholes question,always list out the input variables as your first stage and assign the relevant values to them–there will be about 2-3 marks usually for doing this.Practice as many questions as possible but do as many as possible to time.You must get used to doing the questions in the time available and not spending too long on them.Practice as many questions as possible across the syllabus,and don’t only concentrate on what you consider to be the core areas.Choose carefully on section B of the paper–it is very limited choice but nonetheless it will be critical.Do not put down unnecessary workings;because as it will cost you heavily in lost time.If there is a calculation that you are unable to complete–for e.g.a WACC which prevents you from going on to do the NPV,then just make a reasonable assumption and estimate a WACC which you have been unable to calculate,this will then allow you to progress the calculation and get on to the often more generously rewarded discursive parts of the question.Look out for examinable articles–two in particular for June 2011:∙24 August–The new examiner ShishirMalde gives his approach for the P4 paper∙23 September–Another article by the new examiner ShishirMalde on Risk Management January/February articleTwo key topics are always NPV appraisal and capital structure,particularly CAPM and Betas.You will not pass if that is all you know but you will struggle to pass if you do not know them!BppImportant areas to cover include:Q1:We would expect section A questions to be mainly based on core syllabus areas such as:project appraisal(domestic or overseas)and business valuations;both of these areas are likely to include cost of capital calculations.Risk management may also feature as an aspect of this question in a number of different ways e.g.VaR,realoptions,hedging.Q2-4–Risk management(currency or interest rate)–Business re-organisation–Real optionsGeneral adviceThe 50 mark compulsory question will,inevitably,draw from a number of different syllabus areas.The examiner has said that he does not plan exams by referring to past exams(i.e.checking that the whole syllabus is being tested over the course of a number of exam sittings).These factors mean that question spotting extremely difficult for this paper.However we would expect section A questions to test core syllabus areas as listed above.In section B one of the questions may be entirely discussion based(but this is not guaranteed from June 2013),and often involves ethical issues and general financing issues(e.g.dividend policy).Remember that this paper is not a maths exam–in all exam questions the examiner is interested in your ability to communicate well and to give good management advice that relates to the scenario in the question.Keep checking the ACCA website for articles written by the P4 examiner in the lead up to the exam,these are often tested.。
FACTSABOUTPAPERANDPAPERWASTE（Pleasedonotprint..
FACTS ABOUT PAPER AND PAPER WASTE (Please do not print this fact sheet unless necessary!) Approx. 324 L. of water is used to produce 1 KG ofpaper.Source: Environment CanadaThe World Commission on Environment and Development defines sustainability as “Development that meets the needs of the present without compromising the ability of future generations to meet their own needs”.Source: World Commission on Environment and Development, 1987Average worldwide annual paper consumption is 48 KG per person with North America accounting for over 1/3.Source: International Institute for Environment and Development (IIED) Discussion Paper (IIED, London, September 1996)Average per capita paper use in the USA is 333 KG. Average per capital paper use worldwide is 48 KG. Source: Food and Agriculture Organization of the United Nations, 1997Asia has surpassed Western Europe in paper consumption and will soon surpass the United States.Source: International Institute for Environment and Development (IIED) Discussion Paper (IIED, London, September 1996)It is estimated that 95% of business information is still stored on paper.Source: International Institute for Environment and Development (IIED) Discussion Paper (IIED, London, September 1996)Although paper is traditionally identified with reading and writing, communications has now been replaced by packaging as the single largest category of paper use at 41% of all paper used.Source: North American Factbook PPI, 1995. (Figures are for 1993)The paperless office, once predicted as a result of information technology (IT), has not transpired. Industry analysts estimate that 95% of business information is still stored on paper.Source: International Institute for Environment and Development (IIED) Discussion Paper (IIED, London, September 1996)Recycling 54 KG of newspaper will save one tree. Source: Government of Canada, Digital CollectionsPaper and paper products accounts for more than 1/3 of all Canada’s waste.Source: Environment CanadaCanada uses 6 million tonnes of paper and paperboard annually. Only 1/4 of Canada’s waste paper and paperboard is recycled.Source: Environment CanadaPaper manufacturing is the 3rd largest user of fossil fuels worldwide.Source: American Forest and Paper Association, (Garner, J.W.. Energy Conservation Practices Offer Environmental and Cost Benefits. Pulp & Paper, October 2002).Paper manufacturing is the largest industrial user of water per pound of finished product.Source: American Forest and Paper AssociationThe US uses 25% of the world's paper products. Source: American Forest and Paper AssociationThe average American uses more than 748 pounds of paper per year.Source: American Forest and Paper AssociationThe US uses approx. 68 million trees each year to produce 17 billion catalogues and 65 billion pieces of direct mail.Source: American Forest and Paper AssociationIt is estimated that paper consumption will rise by 50% by 2010.Source: Food and Agriculture Organization of the United Nations, 1997:78The average daily web user prints 28 pages daily. Source: Gartner group and HP115 billion sheets of paper are used annually for personal computers.Source: Worldwatch Institute700 pounds of paper are consumed by the average American each year.Source: Environmental Defense Fund, Champion Paper Mills10,000 trees are cut down annually in China to make holiday cards.Source: Xinhua News Agency3 cubic yards of landfill space can be saved by one ton of recycled paper.Source: 50 Simple things you Can do to Save the Earth, Jodi B., Sudbury77 percent of paper is recycled in the Netherlands. Source: Washington Post67 percent of paper is recycled in Germany. Source: Worldwatch Institute52 percent of paper is recycled in Japan.Source: Worldwatch Institute45 percent of paper is recycled in the U.S.Source: Worldwatch InstituteEvery year in the United States, over 2 billion books are published, 359 million magazines are published 24 billion newspaper are publishedSource: Purdue Research Foundation and US Environmental Protection Agency, 1996One year's worth of the New York Times newspaper weighs 520 pounds.Source: Purdue Research Foundation and US Environmental Protection Agency, 1996Every ton of recycled paper saves about 17 trees. Source: Purdue Research Foundation and US Environmental Protection Agency, 1996Recycling paper uses 60% less energy than manufacturing virgin timber paper.Source: "1996 Statistics, Data Through 1995." American Forest and Paper Association. November 1996. Pg. 2The post-consumer recycling rate for old newsprint in the US in 1990, 1992, and 1994 was 38%, 47%, and 45% respectivelySource: Environmental Health and Safety Online (MSW Report)Nearly 81.3 million tons of paper and paperboard waste was generated in the U.S. in 1994.Source: Environmental Health and Safety OnlinePaper and paperboard constituted the largest portion of the U.S. municipal solid waste stream in 1994, representing 38.9% of the total waste by weight.Source: Environmental Health and Safety OnlinePaper had an overall recycling rate of 35.3% in 1994. About 55.3% of corrugated boxes, 45.3% of newspapers, 19.3% of books, 30% of magazines, and 42.5% of office papers were recycled in. Source: Environmental Health and Safety OnlineRecovered paper is used to make a variety of products, including copier paper, paper towels and napkins, corrugated boxes, and hydraulic mulch. Source: Environmental Health and Safety OnlineIt takes 75,000 trees to print a Sunday Edition of the New York Times.Source: North Carolina Office of Waste Reduction and RecyclingEvery tree provides oxygen enough for 3 people to breathe.Source: North Carolina Office of Waste Reduction and RecyclingAmericans consume more paper than the citizens of most other countries. Compared with the 1994 world average of 97 pounds, the United States per capita consumption of paper is more than 700 pounds, about 2 pounds-per-person-per-day. Per capita consumption of paper in the United States has grown 43 percent since 1980.Source: "Source Reduction: It's a Bare Necessity." North Carolina Recycling Association and North Carolina Office of Waste Reduction. 1995. Pg. 46.In the US, 9,190 million tons of office paper was generated, and 4,220 million tons were recovered in 2002. In 2000, only 4,545 million tons were recovered.Source: Waste Age "Profiles in Garbage," September 2003Recycled paper requires 64% less energy than making paper from virgin wood pulp.Source: Energy Educators of Ontario, 1993Office paper is the most heavily recovered segment of printing and writing paper (which also includes book and magazine paper, junk mail, brochures, etc.).Source: Waste Age, "Profiles in Garbage," November 2001New York's largest export out of the Port of NY is waste paper.Source: What About Waste, Cornell Waste Management Institute, 1990 30-40% of trash is discarded packaging. Source: What About Waste, Cornell Waste Management Institute, 1990 Packaging makes up a third or more of our trash.Source: The Recycler's Handbook, 1990The average American uses 18 cubic feet of wood and 749 pounds of paper - equal to a 100-foot tree with an 18-inch trunk - each year.Source: American Forest & Paper Association, 2004 Americans discard 4 million tons of office paper every year - enough to build a 12-foot high wall of paper from New York to California.Source: American Forest & Paper Association, 2004The U.S. exports more waste paper than any other country.Source: The Recycler's Handbook, 1990Recycling half the world's paper would free 20 million acres of forestland.Source: The Recycler's Handbook, 1990Paper products use about 35% of the world's annual commercial wood harvest.Source: The Recycler's Handbook, 1990About 40 million tons of paper that could be recycled is thrown away each year in the U.S. Source: What About Waste, Cornell Waste Management Institute, 1990 If everyone in the US sent one less holiday card, we would save over 50,000 cubic yards of paper.Source: Use Less Stuff, 1998Recycling one ton of paper saves 682.5 gallons of oil, 7,000 gallons of water, 3.3 cubic yards of landfill space.Source: Waste Reduction is a Smart Business Decision, Onondaga Resource Recovery Agency, 1998The average American attorney uses one ton of paper every year.Source: Waste Reduction is a Smart Business Decision, Onondaga Resource Recovery Agency, 1998If offices throughout the US increased the rate of two-sided photocopying from the 1991 figure of 20% to 60%, they could save the equivalent of about 15 million trees."Source: Choose to Reuse by Nikki & David Goldbeck, 1995, Earth 911 2004Employees at American financial businesses generate about 2 lbs. of paper a day…per person!Source: The Recycler's Handbook, 1990North Americans consume 323 kg per capita of paper products, Europe consumed 125 kg, Asia consumed 28 kgLatin America consumed 36 kg, Australasia consumed 322 kg, Africa consumed 6 kg, The world’s per capita consumption was 53.8 kg in 2000.Source: The Bureau of International Recycling, World Consumption 2000 Today, 90 per cent of paper pulp is made of wood. Paper manufacture is estimated to account for nearly 13 per cent of total wood use, and represents one per cent of the world's total economic output. Source: International Institute for Environment and Development, The Sustainable Paper Cycle, draft report for the Business Council on Sustainable Development, IIED, London, 1995; Ayres, E.; "Making Paper without Trees", WorldWatch, September/October 1993, pp.5-8; Durning, A. T. and Ayres, E.; "The Story of a Newspaper", WorldWatch, November/December 1994, pp.30-32; Wright, R., personal communication.When paper rots or is composted it emits methane gas which is 25 times more toxic than CO2. Source: International Institute for Environment and Development (IIED), founded in 1971, was commissioned by the World Business Council for Sustainable Development to do the study. “A Changing Future for Paper: A summary of the study “Towards a Sustainable Paper Cycle”.The pulp and paper industry is the third largest industrial buyer of elemental chlorine.Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996Dioxin is one by-product from use of elemental chlorine gas in paper bleaching.Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996Other sources of dioxin include municipal and hazardous waste incinerators, cement kilns, manufacture of certain herbicides and plastics, and several hydrocarbon chemicals.Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996 Dioxins tend to bioaccumulate, which means their concentrations in organisms increase successively up the food chain.Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996 Dioxin is a proven carcinogen (cancer causing chemical). However a 1991 study of dioxin found that its immunological, developmental, and neurological effects at very low levels may be more threatening to human health than its carcinogenicity. There is still much controversy over the accuracy or credibility of these data, and whether low levels of dioxins really pose a threat. Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996The term "dioxin-free paper" is misleading. Paper does not contain dioxins, but they are produced as a by-product of the papermaking process and usually become part of the effluent wastewater of paper mills.Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996Many North American paper companies are modifying their processes to reduce the formation of dioxins. One way is to switch from pure chlorine gas to chlorine dioxide, which generates less dioxin by-product.Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996 Austria and Sweden substitute oxygen or other non-chlorine processes, or use only non-bleached (slightly brown) paper products. This is known as "total chlorine free" (TCF), and is defend as using no chlorine or chlorine dioxide.Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996 Reducing brightness requirements will make it easier for paper companies to eliminate chlorine compounds from their bleaching processes. Source: Printers National Environmental Assistance Centre, Fact Sheet by Todd MacFadden, and Michael P. Vogel, Ed.D. June, 1996。
best shape for paper planes阅读
best shape for paper planes阅读The Best Shape for Paper PlanesPaper planes are a classic childhood pastime that can bring hours of entertainment. While there are countless ways to fold a paper plane, the shape of the plane can have a significant impact on its flight performance. In this article, we will explore some of the best shapes for paper planes.One of the most popular shapes for paper planes is the traditional dart-shaped design. This shape features a pointed nose and a triangular tail, which helps to reduce drag and increase stability. To make a dart-shaped paper plane, start with a rectangle of paper and fold it in half lengthwise. Then, fold the two sides of the paper in towards the center line, creating a triangular shape. Finally, fold the tip of the triangle down to create the nose of the plane.Another effective shape for paper planes is the delta wing design. This shape features a triangular wing that provides lift and stability. To make a delta wing paper plane, start with a square of paper and fold it in half diagonally. Then, fold the two sides of the paper in towards the center line, creating a triangle. Finally, fold the tip of the triangle up to create the wing of the plane.For those looking to create a paper plane that can fly longer distances, the glider shape may be the best option. This shape features a long, narrow body and large wings, which help to increase lift and reduce drag. To make a glider paper plane, start with a rectangle of paper and fold it in half lengthwise. Then, fold the two sides of the paper in towards the center line, creating a triangular shape. Finally, fold the tips of the triangle up to create the wings of the plane.In conclusion, the shape of a paper plane can have a significant impact on its flight performance. The traditional dart-shaped design, delta wing, and glider shapes are all effective options for different飞行需求. By experimenting with different shapes and folds, you can create a paper plane that flies farther, faster, and more stable. So next time you're looking for a fun activity, why not try foldinga few paper planes and seeing how they fly?。
考研英语二历年真题及答案解析全面
2010考研英语二真题及答案Secti on I Use of En glishDirectio ns:Read the following passage. For each numbered blank there are four choices marked A, B, C and D.Choose the best o ne and mark your an swers on ANSWER SHEET l. (10 poi nts)The outbreak of swine flu that was first detected in Mexico was declared a global epidemic on June 11, 2009. It is the first worldwide epidemic ___________________ 1 ____ by the World Health Orga ni zation in 41 years.The heightened alert ______ 2 ____ an emergency meeting with flu experts in Geneva that convenedafter a sharp rise in cases in Australia, and rising ____ 3 ____ in Brita in, Japa n, Chile and elsewhere.But the epidemic is " ______ 4 ____ " in severity, according to Margaret Chan, the organization'sdirector general, ______ 5___ the overwhelming majority of patients experiencing only mild symptomsand a full recovery, ofte n in the ____ 6 ____ of any medical treatme nt.The outbreak came to global ______ 7 ___ in late April 2009, when Mexican authorities noticed anunu sually large nu mber of hospitalizati ons and deaths __ 8 ____healthy adults. As much of Mexico Cityshut dow n at the height of a pan ic, cases bega n to ___ 9 ___ in New York City, the southwester n Un itedStates and around the world.In the United States, new cases seemed to fade _______ 10 ____ warmer weather arrived. But in lateSeptember 2009, officials reported there was _______ 11 ____ flu activity in almost every state and thatvirtually all the ____ 12 ___ tested are the new swine flu, also known as (A) H1N1, not seas onal flu. Inthe U.S., it has ____ 13 ___ more tha n one millio n people, and caused more tha n 600 deaths and morethan 6,000 hospitalizati ons.Federal health officials _______ 14 ___ Tamiflu for children from the national stockpile andbegan ____ 15 ____ o rders from the states for the new swine flu vaccine. The new vaccine, which isdiffere nt from the annual flu vacc in e, is __ 16 ___ ahead of expectatio ns. More tha n three millio n doseswere to be made available in early October 2009, though most of those ____ 17 ____ doses were of theFluMist nasal spray type, which is not _______ 18____ for pregnant women, people over 50 or those withbreath ing difficulties, heart disease or several other ____ 19 _____. But it was still possible to vacci natepeople in other high-risk group: health care workers, people ________ 20 _____ infants and healthy young people.1 [A] criticized [B] appo in ted [C]comme nted [D] designated2 [A] proceeded [B] activated [C] followed [D] prompted3 [A] digits [B] nu mbers [C] amounts [D] sums4 [A] moderate [B] no rmal [C] unu sual [D] extreme5 [A] with [B] in [C] from [D] by6 [A] progress [B]absenee [C] prese nee [D] favor7 [A] reality [B] phe nomenon [C] concept [D] notice8. [A]over [B] for [C] among [D] to9 [A] stay up [B] crop up [C] fill up [D] cover up10 [A] as [B] if [C] unl ess [D] un til11 [A] excessive [B] eno rmous [C] sig ni fica nt[D]mag nifice nt12 [A]categories [B] examples [C] patterns [D] samples13 [A] imparted [B] immerse [C] injected [D] in fected14 [A] released [B] relayed [C] relieved [D] remai ned15 [A] placi ng [B] deliveri ng [C] taki ng [D] givi ng16 [A] feasible [B] available [C] reliable [D] applicable17 [A] prevale nt [B] prin cipal [C] inno vative [D] in itial18 [A] prese nted [B] restricted [C] recomme nded [D] in troduced19 [A] problems [B] issues [C] ago nies [D] sufferi ngs20 [A] in volved in [B] cari ng for [C] concerned with [D] wardi ngoffSection II Reading comprehensionPart ATextlThe Iongest bull run in a century of art-market history ended on a dramatic note with a sale of 56 works by Damie n Hirst,“ Beautiful In side My Head Forevet Sotheby ”' s in London on September 15th2008. All but two pieces sold, fetching more than £ 70m, a record for a sale by a single artist. It was a last victory. As the auct ion eer called out bids, in New York one of the oldest banks on Wall Street, Lehma n Brothers, filed for ban kruptcy.The world art market had already been losing momentum for a while after rising bewilderingly since2003. At its peak in 2007 it was worth some $65 billion, reckons Clare McAndrew, founder of Arts Economics, a research firm — double the figure five years earlier. Since the n it may have come dow n to $50 billi on. But the market gen erates in terest far bey ond its size because it brings together great wealth, eno rmous egos, greed, passi on and con troversy in a way matched by few other in dustries.In the weeks and mon ths that fo llowed Mr Hirst ' s ale, spe nding of any sort became deeplyun fashi on able, especially in New York, where the bail-out of the banks coin cided with the loss of thousa nds of jobs and the finan cial demise of many art-bu ying in vestors. I n the art world that mea nt collectors stayed away from galleries and salerooms. Sales of con temporary art fell by two-thirds, and in the most overheated sector—for Chin ese con temporary art—they were dow n by n early 90% in the year to November 2008. With in weeks the world ' s two biggest auct ion houses, Sotheby ' s and Christieout n early $200m in guara ntees to clie nts who had placed works for sale with them.The curre nt dow ntur n in the art market is the worst since the Japa nese stopped buying Impressi oni stsat the end of 1989, a move that started the most serious contraction in the market since the Second World War. This time experts reck on that prices are about 40% dow n on their peak on average, though some have been far more fluctuant. ButEdward Dolman, Christie ' s chief executive, says: “ I ' m pretty corat the bottom. ”What makes this slump different from the last, he says, is that there are still buyers in the market, whereas in the early 1990s, whe n in terest rates were high, there was no dema nd even though many collectors wan ted to sell. Christie ' s revenues in the first half of 2009 were still higher tha n in the first halfof 2006. Almost every one who was in terviewed for this special report said that the biggest problem at the mome nt is not a lack of dema nd but a lack of good work to sell. The three Ds—death, debt and divorce —still deliver works of art to the market. But anyone who does not have to sell is keeping away, wait ing for con fide nee to retur n.21.ln the first paragraph, Damien Hirst's sale was r eferred to as “a last victory ” because _________ .A. the art market had wit nessed a successi on of victoriesB. the auct ion eer fin ally got the two pieces at the highest bidsC. Beautiful In side My Head Forever won over all masterpiecesD. it was successfully made just before the world finan cial crisis22. By say ing “ spe ndin gof any sort became deeply un fashi on able ”(Line -2,Para.3), the authorsuggests that ____ .A. collectors were no Ion ger actively in volved in art-market auct ionsB .people stopped every kind of spe nding and stayed away from galleriesC. art collect ion as a fashi on had lost its appeal to a great exte ntD .works of art in gen eral had gone out of fashi on so they were not worth buying23. Which of the followi ng stateme nts is NOT true?A .Sales of con temporary art fell dramatically from 2007 to 2008.B. The art market surpassed many other in dustries in mome ntum.C. The market gen erally went dow nward in various ways.D. Some art dealers were await ing better cha nces to come.24. The three Ds mentioned in the last paragraph are ___A. aucti on houses ' favoritesB. con temporary trendsC. factors promoti ng artwork circulati onD. styles represe nti ng impressi oni sts25. The most appropriate title for this text could be __A. Fluctuati on of Art PricesB. Up-to-date Art Auctio nsC. Art Market in Decli neD. Shifted In terest in ArtsText2I was addressing a small gathering in a suburban Virginia living room —a women's group that had invited men to jointhem. Throughout the evening one man had been particularly talkative, frequently offering ideas and anecdotes, while his wife sat silently beside him on the couch. Toward the end of the evening I commented that women frequently complain that their husbands don't talk to them. This man quickly nodded in agreement. He gestured toward his wife and said, "She's the talker in our family." The room burst into laughter; the man looked puzzled and hurt. "It's true," he expla in ed. "Whe n I come home from work, I have nothing to say. If she did n't keep the con versati on going, we'd spe nd the whole evening in sile nee."This episode crystallizes the irony that although American men tend to talk more than women in public situations, they often talk less at home. And this pattern is wreaking havoc with marriage.The patter n was observed by political scie ntist An drew Hacker in the late 1970s. Sociologist Catheri neKohler Riessma n reports in her new book "Divorce Talk" that most of the wome n she in terviewed —butonly a few of the men—gave lack of com mun icatio n as the reas on for their divorces. Given the curre nt divorce rate of nearly 50 percent , that amounts to millions of cases in the United States every year —a virtual epidemic of failed con versati on.In my own research compla ints from wome n about their husba nds most often focused not on tan gible in equities such as hav ing give n up the cha nee for a career to accompa ny a husba nd to his or doing far more than their share of daily life-support work like clea ning, cook ing, social arran geme nts and erran ds. In stead they focused on com mun icati on: "He does n't liste n to me." "He does n't talk to me." I found as Hacker observed years before that most wives want their husba nds to be first and foremost con versati onal partners but few husba nds share this expectatio n of their wives.In short the image that best represe nts the curre nt crisis is the stereotypical cartoon scene of a man sitt ing at the breakfast table with a n ewspaper held up in front of his face, while a woma n glares at the back of it, wan ti ng to talk.26. What is most wives' main expectati on of their husba nds?A. Talking to them.B. Trusti ng them.C. Support ing their careers.D. Shari ng housework.27. Judg ing from the con text, the phrase"wreak ing havoc (Li ne 3,Para.2)mkysrtn®anna_A. gen erati ng motivati on.B. exert ing in flue neeC. caus ing damageD. creati ng pressure28. All of the followi ng are true EXCEPT _____A. men tend to talk more in public than womenB. n early 50 perce nt of recent divorces are caused by failed con versati onC. wome n attach much importa nee to com mun icati on betwee n couplesD. a female tends to be more talkative at home tha n her spouse29. Which of the following can best summarize the main idea of this text?A. The moral decay ing deserves more research by sociologists.B. Marriage break-up stems from sex in equalities.C. Husba nd and wife have differe nt expectati ons from their marriage.D. Con versati onal patter ns betwee n man and wife are differe nt.30. I n the followi ng part immediately after this text, the author will most probably focus on ______A. a vivid acco unt of the new book Divorce TalkB. a detailed description of the stereotypical cartoonC. other possible reas ons for a high divorce rate in the U.S.D. a brief in troducti on to the political scie ntist An drew HackerText 3Over the past decade, many compa nies had perfected the art of creat ing automatic behaviors — habits—among consumers. These habits have helped companies earn billions of dollars when customers eat sn acks, apply lotio ns and wipe coun ters almost without thinking, ofte n in resp onse to a carefully desig ned set of daily cues.“ There are fun dame ntal public health problems, like dirty hands in stead of a soap habit, that remainkillers only because we can ' t figure out how to change people ' s habits, ” Dr. Curtis said.“ Wlearn from private in dustry how to create new behaviors that happe n automatically. ”The compa nies that Dr. Curtis turned to —Procter & Gamble, Colgate-Palmolive and Un ilever —hadin vested hun dreds of milli ons of dollars finding the subtle cues in con sumers ' lives that corporat use to in troduce new routi nes.If you look hard eno ugh, you ' ll find that many of the products we use every dachew ing gums, skin —moisturizers, dis in fect ing wipes, air freshe ners, water purifiers, health sn acks, an tiperspira nts, colog nes, teeth white ners, fabric softe ners, vitami ns —are results of manu factured habits. A cen tury ago, few people regularly brushed their teeth multiple times a day. Today, because of canny advertising and public health campaig ns, many America ns habitually give their pearly whites a cavity-preve nti ng scrub twice a day, ofte n with Colgate, Crest or one of the other bran ds.A few decades ago, many people didn ' dtink water outside of a meal. Then beverage companiesstarted bottli ng the product ion of far-off spri ngs, and now office workers unthinkin gly sip bottled water all day long. Chew ing gum, once bought primarily by adolesce nt boys, is now featured in commercials as a breath freshener and teeth cleanser for use after a meal. Skin moisturizers are advertised as part of morning beauty rituals, slipped in betwee n hair brush ing and putt ing on makeup.“ Ouiproducts succeed whe n they become part of daily or weekly patter ns, said Carol Berning, a con sumer psychologist who rece ntly retired from Procter & Gamble, the compa ny that sold $76 billi on of Tide, Crest and other products last year. “ Creatingpositive habits is a huge part of improving our consumers ' lives, and it ' s essential to making new products commercially viable. ”Through experiments and observation, social scientists like Dr. Berning have learned that there is power in tying certain behaviors to habitual cues through relentless advertising. As this new scienee of habit has emerged, con troversies have erupted whe n the tactics have bee n used to sell questi on able beauty creams or un healthy foods.31. Accord ing to Dr. Curtis, habits like hand wash ing with soap ______ .[A] should be further cultivated[B] should be cha nged gradually[C] are deeply rooted in history[D] are basically private concerns32. Bottled water, chewing gun and skin moisturizers are mentioned in Paragraph 5 so as to __[A] reveal their impact on people ' s habits[B] show the urge nt n eed of daily n ecessities[C] indicate their effect on people ' s buying power[D] mani fest the sig ni fica nt role of good habits33. Which of the following does NOT belong to products that help create people ' s habits?[A] Tide [B] Crest[C] Colgate [D] Un ilever34. From the text we know that some of consumer ' s habits are developed due to _____[A] perfected art of products [B]automatic behavior creati on[C]commercial promotio ns [D]scie ntific experime nts35. The author ' s attitude toward the in flue nee of advertiseme nt on people ' s habits is ___[A] in differe nt [B] n egative[C] positive [D] biasedText4Many America ns regard the jury system as a con crete expressi on of crucial democratic values, including the principles that all citizens who meet minimal qualifications of age and literacy are equally compete nt to serve on juries; that jurors should be selected ran domly from a represe ntative cross secti on of the com muni ty; that no citize n should be denied the right to serve on a jury on acco unt of race, religi on, sex, or national origin; that defendants are entitled to trial by their peers; and that verdicts should represent the con scie nce of the com muni ty a nd not just the letter of the law. The jury is also said to be the best survivi ng example of direct rather tha n represe ntative democracy .In a direct democracy, citize ns take turns gover ning themselves, rather tha n electi ng represe ntatives to gover n for them.But as rece ntly as in 1986, jury select ion procedures con flicted with these democratic ideals. In some states, for example, jury duty was limited to persons of supposedly superior intelligence, education, and moral character. Although the Supreme Court of the United States had prohibited intentional racial discrim in ati on in jury selectio n as early as the 1880 case of Strauder v. West Virgi nia, the practice of selecting so-called elite or blue-ribbon juries provided a convenient way around this and other antidiscrimination laws.The system also failed to regularly in elude wome n on juries un til the mid-20th cen tury. Although women first served on state juries in Utah in 1898, it was not until the 1940s that a majority of states made women eligible for jury duty. Even then several states automatically exempted women from jury duty uni ess they pers on ally asked to have their n ames in eluded on the jury list. This practice was justified by the claim that women were needed at home, and it kept juries unrepresentative of women through the 1960s.In 1968, the Con gress of the Un ited States passed the Jury Select ion and Service Act, usheri ng in a new era of democratic reforms for the jury. This law abolished special educati onal requireme nts for federal jurors and required them to be selected at ran dom from a cross sect ion of the en tire com muni ty. In the Iandmark 1975 decision Taylor vs. Louisiana, theSupreme Court extended the requirement that juries be representative of all parts of the community to the state level. The Taylor decision also declared sex discrim in ati on in jury select ion to be uncon stituti onal and ordered states to use the same procedures for selecting male and female jurors.36. From the prin ciples of the US jury system, we lear n that ____[A] both liberate and illiterate people can serve on juries[B] defe ndants are immune from trial by their peers[C] no age limit should be imposed for jury service[D] judgme nt should con sider the opinion of the public37. The practice of select ing so-called elite jurors prior to 1968 showed ___[A] the in adequacy of an tidiscrim in ati on laws[B] the prevale nt discrim in ati on aga inst certa in races[C] the con flict ing ideals in jury selecti on procedures[D] the arroga nee com mon among the Supreme Court justices38. Even in the 1960s, women were seldom on the jury list in some states because ____[A] they were automatically banned by state laws[B] they fell far short of the required qualificati ons[C] they were supposed to perform domestic duties[D] they ten ded to evade public en gageme nt39. After the Jury Select ion and Service Act was passed. _[A] sex discrim in atio n in jury select ion was uncon stituti onal and had to be abolished[B] educational requirements became less rigid in the selection of federal jurors[C] jurors at the state level ought to be represe ntative of the en tire com mun ity[D] states ought to conform to the federal court in reforming the jury system40. In discuss ing the US jury system, the text cen ters on _____[A] its n ature and problems[B] its characteristics and tradition[C] its problems and their soluti ons[D] its traditi on and developme ntSecti on 皿Tran slati on46. D irectio ns:In this section there is a text in English .Translate it into Chinese. Write your translation on ANSWERSHEET2.(15poi nts)“ Suata in ability has become apopular word these days, but to Ted Ning, the con cept will always havepers onal meaning. Having en dured apa inful period of un susta in ability in his own life made itclear to himthat sustainability-oriented values must be expressed though everyday action and choice。
clarity_audit_standards
EXAMINABILITY OF THE CLARITY AUDITING STANDARDSRelevant to Papers T8 UK & INT, F8 UK & INT, and P7 UK & INTThe International Auditing and Assurance Board (IAASB) has recently completed its comprehensive project to enhance the clarity of all of its International Standards on Auditing (ISAs), known as the Clarity Project. As a result of this all the new clarity standards will be examinable in the International auditing exam papers from the June 2010 examination session.In the UK and Ireland the clarified ISAs were issued in early October 2009 and will be effective for audits with accounting periods ending on or after 15 December 2010. Due to the closeness to ACCA’s annual cut-off date of 30 September and the date that these new standards will be applicable from within the business environment, the new standards will be examinable in the UK auditing exam papers from the June 2010 examination session. ACCA will essentially treat the clarified standards as if they were issued before the cut-off. Candidates should therefore pay careful attention to the examinable documents listed for the audit papers for June 2010, and ensure that they are studying the correct materials for their paper.For more details on the Clarity Project please see the following article written by the P7 examiner./students/student_accountant/archive/2009/98/3243 390This is how the official publishers of ACCA have dealt with the new clarified standards in their material.BPP Learning MediaBPP Learning Media has produced new editions of material for ACCA Papers F8 and P7, which are valid for June and December 2010 exams and which cover this important project in depth.Study Texts (International stream)The international stream versions of the F8 and P7 Study Texts for June and December 2010 exams are based on the new clarified International Standards on Auditing (ISAs). In addition to the updated technical material, each Study Text includes a list of all the clarified ISAs, along with a section describing the International Auditing and Assurance Standards Board’s (IAASB) Clarity Project. Study Texts (UK stream)The clarified ISAs were not available in their final form by the time the UK stream versions of the F8 and P7 Study Texts went to print. The Study Texts weretherefore based on the exposure drafts of the clarified ISAs. There are no significant changes between these and the ISAs that have been issued, and therefore the UK stream Study Texts fully reflect the new ISAs issued in October 2009.As with the international stream versions of the Study Texts, each UK stream version includes a section describing the IAASB Clarity Project, along with a list of all the clarified ISAs, in addition to the updated technical material.As an ACCA Official Publisher, the Study Texts for both streams have been reviewed by the appropriate examiner.Other BPP Learning Media productsAll of BPP Learning Media’s materials for the F8 and P7 exams, including our Passcards, iLearn and iPass, have been amended to make them consistent with the relevant Study Texts.Kaplan PublishingWe have updated our Complete Text for June 2010 by way of the Clarity Project Updating Supplement which provides a full description of the relevant changes and sample exam-standard questions that demonstrate how they should be applied. This supplement is available now in both print and online formats.We have also set up a special Audit helpline for students. Please call +44 (0) 1189 123000 with any queries you may have.The Clarity Project Updating Supplement is free of charge and can be downloaded from our web site . It is also available from our Audit helpline, via Kaplan EN-gage (), from your own college and from bookshops.You will also find the Clarity Project Updating Supplement in our 2010 Exam Kits where all questions will be fully updated to reflect these changes.。
4 Answer sheet for test paper of Chapter 11
Answer sheet for test paper of Chapter 11I.Fill in the table below by giving the corresponding English or ChineseequivalentsII.Decide whether the following statements are true (T) or false (F)1 T 2T 3F 4F 5T 6T 7T 8T 9T 10TIII.Explain the following terms.1.Character means clients’ willingness to pay debts.2.Capacity means how much money is reasonable for each payment3.Capital means clients’ total financial status.4.Collateral means clients’ willingness to provide guarantee/assets to obtain creditfrom the hotel.5.Condition means economic situations that might influence clients’payingcapacity.IV.Choose the best answer to complete each sentence according to the text. 1D 2C 3D 4B 5AV.Give brief answers to the following questions.1.Why do items have to be checked by Receiving Department?They check quantity, quality, size and other important particulars such as manufacture date, expiry date so neither Purchasing Staff nor Suppliers can take advantage of the hotel.If items are not up to standard, the Requisition Department will suffer and eventually the hotel’s products or services will be affected negatively.2.What factors does the AR have to evaluate in order to grant clients creditratings?Character, Capacity, Capital, Collateral, Condition.3.How does AR get clients’ information about credit?Actually there are many channels: clients’ profiles in the hotel, information provided by banks and credit brokers.4.How does AR pressure clients to pay the hotel?First of all, make the hotel credit policy known when clients make reservations or check in.Secondly, mail bills to clients on time. Often this job is neglected by the hotel but many customers and travel agencies who do not have account payable system rely on these notices to make payments.Last of all, make a policy that finds a balance between amount owing and difficulty in collecting. When it costs more to keep trying, it makes more sense to write off the debt.VI.Critical thinking questions.e three examples to illustrate how the hotel controls cost.If one department wants to make some flyers, they have to fill in an Artwork Requisition (AR). On one hand, Accounting Department can justify the expense in Communications; on the other hand, the Sales people know how much to charge clients who use posters / banners for functions in the hotel, enough that will cover the cost of the flyers.If it happens to be a VIP ’s birthday while staying in the hotel, the hotel sends him/her a complimentary birthday cake, we have to fill in a Cake Order Form. This same form is used for other situations such as hotel employees’ birthdays. Human Resources use this so Pastry staff in F&B know to prepare cakes which staff fetch themselves. If a customer wants to hold a birthday party in our hotel, Sales or F&B staff fill in this form for him/her and then charge accordingly.Sales people plus divisional /departmental heads often entertain clients, business related people, they also need to fill in an Entertainment Request and get approval from their superiors who make sure they aren’t entertaining family members/friends.2.What jobs does the General Cashier usually perform in the hotel?Mainly there are four parts:●Collect all money /checks deposited into the drop safe. This safe is inGeneral Cashier’s Room. Every morning GC opens and counts moneydeposited in this safe by departmental cashiers at the end of previous dayin the presence of a witness, this witness could either be GC’s colleagueor a Security Supervisor. Cash/checks are deposited in the bank afterfilling in a General Cashier’s Report.●Provide changes for departmental cashiers, handle foreign moneyexchange. GC performs surprise checks on Front Office and F&Bcashiers’ cash flow regularly to ensure control.●Reimbursement or make payments in cash or check after approval ofrelevant departmental heads and Financial Controller. Prepare receiptsand remittance control ledger for all cash and checks received and paid.●Safeguard money kept in the hotel by locking General Cashier’s roomfrom inside to prevent unauthorized entrance.GC performs other duties from time to time as instructed by his /her superior. GC follows department procedures and when a problem arises, reports it to a superior immediately.Another important aspect of GC’s work is to guide staff in daily money related work, ex., opening invoices for hotel customers.。
tipsforfreshmen
How to Survive — and Excel in — Your College Yearsby Randall S. Hansen, Ph.D.Perhaps you were class president in high school. Or perhaps you were a member of the honor society. You could have graduated in the top percentile of your graduating class; perhaps you were even valedictorian. Maybe your were in the honors program or the International Baccalaureate program. Actually, it doesn’t really matter what you did in high school as you make the transition to college. High school success (or lack of it) doesn’t automatically apply to college.You start college with a clean academic slate, along with a lot of independence and a myriad of critical decisions as you begin the transition into adulthood. The decisions that you make and the actions you take during this first year of college will have a major impact on the rest of your college experience.According to American College Testing (ACT), one in every four college students leaves before completing their sophomore year — and nearly half of all freshmen will either drop out before obtaining a degree or complete their college education elsewhere.But wait! This article is not meant to scare you or take away any of the joy, excitement, and anticipation you feel about going to college. Quite the opposite. This article is all about the things you need to do to not only survive your first year of college, but to thrive in college. And many of the tools, skills, and habits you develop through this article can not only be used to help you succeed in college, but in your future career as well.The first few weeks on campus are extremely critical for all new students. It is during this time that you make critical decisions that will have an effect on the rest of your life. Some of these 25 tips are critical during your first weeks, while the others are meant for longer-term guidance and survival. Whatever you do, be sure to be yourself and try to enjoy your college experience as much aspossible. Expect to feel some stress and homesickness, but don’t let these issues wear you down.25 Strategies and Tips to Help You Survive and Thrive Your Freshman Year1Go to all orientations. Do you really need to go on yet another campus tour? Yes. The faster you learn your wayaround campus — and around all the red tape — the more at ease you’ll feel and the better prepared you’ll be when issues arise.2Get to know your roommate and others in your residence hall. The people you live with, most of whom are goingthrough similar experiences and emotions, are your mainsafety net — not only this year, but for all your years. You may change roommates after the first semester or you may stayroommates for all four years — just take the time to get toknow your fellow first-year students.3Get Organized. In high school, the teachers tended to lead you through all the homework and due dates. In college, theprofessors post the assignments — often for the entiresemester — and expect you to be prepared. Buy an organizer, use an app, or get a big wall calendar — whatever it takes for you to know when assignments are due.4Find the ideal place for you to study. It may be your dorm room or a cozy corner of the library, but find a place that works best for you to get your work done — while avoiding as many distractions as possible.5Go to class. Obvious, right? Maybe, but sleeping in and skipping that 8 am class will be tempting at times. Avoid thetemptation. Besides learning the material by attending classes, you’ll also receive vital information from the professors aboutwhat to expect on tests, changes in due dates, etc.6Become an expert on course requirements and due dates.Professors spend hours and hours preparing course syllabiand calendars so that you will know exactly what is expectedof you — and when. One of the lamest excuses a student can give a professor: “I didn’t know it was due today.”7Meet with your professors. Speaking as a professor, I can assure you there are only upsides to getting to know yourprofessors, especially if later in the semester you run intosome snags. Professors schedule office hours for the solepurpose of meeting with students — take advantage of thattime.8Get to know your academic adviser. This is the person who will help you with course conflicts, adding or dropping courses, scheduling of classes for future semesters, deciding on majors and minors. This person is a key resource for you — andshould be the person you turn to with any academic issues or conflicts. And don’t be afraid of requesting another adviser if you don’t click with the one first assigned to you.9Seek a balance. College life is a mixture of social and academic happenings. Don’t tip the balance too far in eitherdirection. One of my favorite former students always used to say her motto was to “study hard so she could play hard.”10Get involved on campus. A big problem for a lot of new students is a combination of homesickness and a feeling of not quite belonging. A solution? Consider joining a select group — and be careful not to go overboard — of student organizations, clubs, sororities or fraternities, or sports teams. You’ll makenew friends, learn new skills, and feel more connected to your school.11Strive for good grades. Another obvious one here, right?Remember the words of the opening paragraph; while goodgrades could have come naturally to you in high school, you will have to earn them in college — and that means settingsome goals for yourself and then making sure you work ashard as you can to achieve them.12Take advantage of the study resources on campus. Just about all colleges have learning labs and tutors available. Ifyou’re having some troubles, these resources are another tool available to you. Another idea: form study groups.13Make time for you. Be sure you set aside some time and activities that help you relax and take the stress out of yourday or week. Whether it’s enlisting yoga techniques, watching your favorite television shows, or writing in a journal, be good to yourself.14Don’t feel pressured to make a hasty decision about a career or a major. It doesn’t matter if it seems as thougheveryone else seems to know what they’re doing with theirlives — believe me, they don’t — college is the time for you to really discover who you are, what you enjoy doing, what you’re good at, and what you want to be. It’s not a race; take yourtime and enjoy exploring your options.15Take responsibility for yourself and your actions. Don’t look to place the blame on others for your mistakes; own up to them and move on. Being an adult means taking responsibility for everything that happens to you.16Make connections with students in your classes. One of my best students said his technique in the first week of classes was to meet at least one new person in each of his classes. It expanded his network of friends — and was a crucial resource at times when he had to miss a class.17Find the Career Services Office. Regardless of whether you are entering college as undeclared or have your entire future mapped out, seek out the wonderful professionals in yourcollege’s career services office and get started on planning,preparing, and acting on your future.18Don’t procrastinate; prioritize your life. It may have been easy in high school to wait until the last minute to complete an assignment and still get a good grade, but that kind of stuff will not work for you in college. Give yourself deadlines — andstick to them.19Stay healthy/Eat Right. A lot of problems first-year students face can be traced back to an illness that kept them away from classes for an extended period of time that led to a downward spiraling effect. Get enough sleep, take your vitamins, and eat right. If you haven’t heard the jokes about college food, yousoon will. And without mom or dad there to serve you abalanced meal, you may be tempted to go for those extra fries or cookies. Stay healthy and avoid the dreaded extra“Freshman 15” pounds by sticking to a balanced diet.20Learn to cope with homesickness. It’s only natural that there will be times when you miss your family, even if you were one of those kids who couldn’t wait to get away. Find a way to dealwith those feelings, such as making a phone call or sendingsome email home.21Stay on campus as much as possible. Whether it’s homesickness, a job, or a boyfriend or girlfriend from home, try not to leave campus too soon or too often. The more time you spend on getting to know the campus and your new friends,the more you’ll feel at home at school. And why not takeadvantage of all the cultural and social events that happen on campus?22Seek professional help when you need it. Most colleges have health and counseling centers. If you’re sick or feelingisolated or depressed, please take advantage of the manyservices these offices provide students. You don’t have to face these issues by yourself.23Keep track of your money. If you’ve never had to create a budget, now is the time to do so. Find ways to stretch yourmoney – and as best you can, avoid all those credit cardsolicitations you’ll soon be receiving. The average credit carddebt of college grads is staggering.24Don’t cut corners. College is all about learning. If you procrastinate and cram, you may still do well on tests, butyou’ll learn very little. Even worse, don’t cheat on term papers or tests.25Be prepared to feel overwhelmed. There’s a lot going in your life right now. Expect to have moments where it seems a bittoo much. As one student says, be prepared to feel completely unprepared. The trick is knowing that you’re not the only onefeeling that way.Final Words of Advice for First-Year College Students You’ve done all the prep work — you’ve gotten good grades in high school, scored well on a standardized test, and been accepted into the college you want to attend — so enjoy all your hard work while laying the groundwork for a successful college career. Don’t be a statistic; be determined to make it through your freshman year — and beyond. Take advantage of your network of new friends and professors, have fun while learning as much as you can, and get the most out of your college experience.。
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Tips for paper F8 by BPP for June 2011
本文由高顿ACCA整理发布，转载请注明出处
Q1 (30 marks)
This question is likely to be based on a scenario and incorporate 3 or 4 distinct requirements.
Areas likely to be tested include audit risk, audit planning, audit procedures (substantive tests and/ or tests of control) and internal control.
Q2 (10 marks)
This is a factual or knowledge based question. It is likely to cover several areas of the syllabus with 2 or 3 separate requirements worth between 2 and 5 marks each.
There are many knowledge based areas in Q1 (30 marks)
This question is likely to be based on a scenario and incorporate 3 or 4 distinct requirements.
Areas likely to be tested include audit risk, audit planning, audit procedures (substantive tests and/ or tests of control) and internal control.
Q2 (10 marks)
This is a factual or knowledge based question. It is likely to cover several areas of the syllabus with 2 or 3 separate requirements worth between 2 and 5 marks each.
There are many knowledge based areas in the F8 syllabus which could be examined in Question 2 and these include definitions such as audit risk, substantive procedures, tests of control, audit assertions, audit regulation and corporate governance.
Q3, Q4 and Q5 (20 marks each)
These questions will be scenario based but will also include some knowledge based requirements.
Areas which are likely to be covered in these questions include ethics, planning, the audit of specific transactions or account balances (including estimates), subsequent events, management representations, going concern, audit reports, internal control and corporate governance.
Note that the scenario may be set in the context of a profit making or non-profit making organisation.
the F8 syllabus which could be examined in Question 2 and these include definitions such as audit risk, substantive procedures, tests of control, audit assertions, audit regulation and corporate governance.
Q3, Q4 and Q5 (20 marks each)
These questions will be scenario based but will also include some knowledge based requirements.
Areas which are likely to be covered in these questions include ethics, planning, the audit of specific transactions or account balances (including estimates), subsequent events, management representations, going concern, audit reports, internal control and corporate governance.
Note that the scenario may be set in the context of a profit making or non-profit making organisation.
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