When is the connection concentrator enabled?（）A、When the value of MAX_CONNECTIONS is greater than the value of MAX_COORDAGENTS.  B、When the value of MAX_AGENTS is greater than the value of MAX_CLIENTS.  C、When the value of NUM_AGENTS is greater than the v

题目

When is the connection concentrator enabled?（）

  • A、When the value of MAX_CONNECTIONS is greater than the value of MAX_COORDAGENTS.  
  • B、When the value of MAX_AGENTS is greater than the value of MAX_CLIENTS.  
  • C、When the value of NUM_AGENTS is greater than the value of MAX_AGENTS. 
  • D、When the value of NUM_CONNECTIONS is greater than the value of NUM_COORDAGENTS.
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2.You are an audit manager responsible for providing hot reviews on selected audit clients within your firm of CharteredCertified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows totalassets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary ofissues for your review:‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a valueof $25,000. The only audit evidence we have requested and obtained is a management representation stating thefollowing:(1) that the amount is owed to Pulp Co from Jarvis Co,(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and(3) that the balance is likely to be received six months after Pulp Co’s year end.The receivable was also outstanding at the last year end when an identical management representation was provided,and our working papers noted that because the balance was immaterial no further work was considered necessary.No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firmand we have verified that Pulp Co does not own any shares in Jarvis Co.’Required:(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co asat 31 January 2008:(i) Comment on the matters you should consider. (5 marks)

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4.1 Your client, Island Co, is a manufacturer of machinery used in the coal extraction industry. You are currently planningthe audit of the financial statements for the year ended 30 November 2007. The draft financial statements showrevenue of $125 million (2006 – $103 million), profit before tax of $5·6 million (2006 – $5·1 million) and totalassets of $95 million (2006 – $90 million). Your firm was appointed as auditor to Island Co for the first time in June2007.Island Co designs, constructs and installs machinery for five key customers. Payment is due in three instalments: 50%is due when the order is confirmed (stage one), 25% on delivery of the machinery (stage two), and 25% on successfulinstallation in the customer’s coal mine (stage three). Generally it takes six months from the order being finalised untilthe final installation.At 30 November, there is an amount outstanding of $2·85 million from Jacks Mine Co. The amount is a disputedstage three payment. Jacks Mine Co is refusing to pay until the machinery, which was installed in August 2007, isrunning at 100% efficiency.One customer, Sawyer Co, communicated in November 2007, via its lawyers with Island Co, claiming damages forinjuries suffered by a drilling machine operator whose arm was severely injured when a machine malfunctioned. KateShannon, the chief executive officer of Island Co, has told you that the claim is being ignored as it is generally knownthat Sawyer Co has a poor health and safety record, and thus the accident was their fault. Two orders which wereplaced by Sawyer Co in October 2007 have been cancelled.Work in progress is valued at $8·5 million at 30 November 2007. A physical inventory count was held on17 November 2007. The chief engineer estimated the stage of completion of each machine at that date. One of themajor components included in the coal extracting machinery is now being sourced from overseas. The new supplier,Locke Co, is located in Spain and invoices Island Co in euros. There is a trade payable of $1·5 million owing to LockeCo recorded within current liabilities.All machines are supplied carrying a one year warranty. A warranty provision is recognised on the balance sheet at$2·5 million (2006 – $2·4 million). Kate Shannon estimates the cost of repairing defective machinery reported bycustomers, and this estimate forms the basis of the provision.Kate Shannon owns 60% of the shares in Island Co. She also owns 55% of Pacific Co, which leases a head office toIsland Co. Kate is considering selling some of her shares in Island Co in late January 2008, and would like the auditto be finished by that time.Required:(a) Using the information provided, identify and explain the principal audit risks, and any other matters to beconsidered when planning the final audit for Island Co for the year ended 30 November 2007.Note: your answer should be presented in the format of briefing notes to be used at a planning meeting.Requirement (a) includes 2 professional marks. (13 marks)

更多“When is the co”相关问题

  • 第1题：

    _____, water turns into ice.

    A、When freezing

    B、When frozen

    C、When it has been frozen

    D、When freezes to it


    参考答案：B

  • 第2题：

    The officer in charge of the engineering watch shall notify the chief engineer without delay ____.

    A.in any emergency or if in any doubt as to what decision or measures to take

    B.in the event of any impending action in machinery spaces that may cause reduction in ship's speed

    C.when isolating and bypassing machinery to be worked on

    D.co-operating with any engineer in charge of maintenance work


    正确答案：A

  • 第3题：

    A portable dry chemical fire extinguisher discharges by ______.

    A.gravity when the extinguisher is turned upside down

    B.pressure from a small CO2 cartridge on the extinguisher

    C.air pressure from the hand pump attached to the extinguisher

    D.pressure from the reaction when water is mixed with the chemical


    正确答案：B
    便携式干粉灭火器通过灭火器内二氧化碳小气瓶的压力来排放药剂。

  • 第4题：

    When does the warranty of the XIV Storage System start? （）

    • A、when the order is placed
    • B、when the product is shipped
    • C、when the product is delivered
    • D、when the product is installed

    正确答案:D

  • 第5题：

    单选题
    When fighting a spreading fire resulting from a broken fuel line, you should FIRST （）.
    A

    look for a CO2 extinguisher

    B

    use a soda acid extinguisher

    C

    shut off the fuel supply

    D

    smother the fire with rags


    正确答案： C
    解析： 暂无解析

  • 第6题：

    单选题
    The most important thing to remember when launching an inflatable liferaft by hand is to（）.
    A

    open the CO2 inflation valve

    B

    open the raft container

    C

    ensure that the operating cord is secured to the vessel

    D

    inflate the raft on the vessel，then lower it over the side


    正确答案： A
    解析： 暂无解析

  • 第7题：

    单选题
    A fifteen-pound CO2 extinguisher（）.
    A

    contains 15 pounds of CO2

    B

    weighs 15 pounds when full of CO2

    C

    has 15 pounds of pressure at the nozzle

    D

    weighs 15 pounds when empty


    正确答案： C
    解析： 暂无解析

  • 第8题：

    单选题
    When should a fire be ventilated?（）
    A

    When attacking the fire directly

    B

    When using a steam smothering system

    C

    When using the fixed CO2 system

    D

    All of the above


    正确答案： D
    解析： 暂无解析

  • 第9题：

    单选题
    How is the external flotation bladder of an immersion suit inflated?（）
    A

    It is inflated by a small CO2 bottle that is automatically tripped when the front zipper is at the top of the zipper track

    B

    It is inflated by a small CO2 bottle that is manually tripped

    C

    It is inflated by blowing through an inflation tube

    D

    It inflates by seawater bleeding into the inflation bladder and reacting with a chemical


    正确答案： C
    解析： 暂无解析

  • 第10题：

    单选题
    A portable dry chemical fire extinguisher discharges by（）.
    A

    gravity when the extinguisher is turned upside down

    B

    pressure from a small CO2 cartridge on the extinguisher

    C

    air pressure from the hand pump attached to the extinguisher

    D

    pressure from the reaction when water is mixed with the chemical


    正确答案： A
    解析： 暂无解析

  • 第11题：

    单选题
    Which of the actions listed should be taken by the engineer on watch when the general alarm is sounded continuously for 10 seconds?（）
    A

    Engine room ventilation should be started

    B

    Main engines should be secured

    C

    The fire pump should be started

    D

    The fixed CO2 system should be activated


    正确答案： D
    解析： 暂无解析

  • 第12题：

    单选题
    Which is the proper method of determining whether a portable CO2 fire extinguisher needs recharging?（）
    A

    Check the tag to see when the extinguisher was last charged

    B

    Release a small amount of CO2; if the CO2 discharges，the extinguisher is acceptable

    C

    Weigh the extinguisher and compare the weight against that stamped on the valve

    D

    Recharge the extinguisher at least once each year


    正确答案： A
    解析： 暂无解析

  • 第13题：

    Whichtwotriggersaremousemovementtriggers?()

    A.When-Mouse-Up

    B.When-Mouse-Move

    C.When-Mouse-Down

    D.When-Mouse-Click

    E.When-Mouse-Leave


    参考答案：B, E

  • 第14题：

    When does the warranty of the XIV Storage System start? ()

    A. when the order is placed

    B. when the product is shipped

    C. when the product is delivered

    D. when the product is installed


    参考答案：D

  • 第15题：

    煤气CO的利用率ηco=（）。

    • A、CO2/（CO2+CO）
    • B、CO/（CO2+CO）
    • C、CO/CO2
    • D、CO2/CO

    正确答案:A

  • 第16题：

    单选题
    When reentering an engine room that has been flooded with CO2, the investigating team should initially（）.
    A

    leave the access door partially open

    B

    enter from the lowest level

    C

    enter from the highest level

    D

    attempt to operate machinery


    正确答案： C
    解析： 暂无解析

  • 第17题：

    单选题
    Which operation should be done when launching an inflatable liferaft by hand?（）
    A

    Open the liferaft casing

    B

    Turn the valve on the CO2 cylinder to start inflation

    C

    Make sure the operating cord is secured to the vessel before throwing it over the side

    D

    After inflation，detach operating cord from liferaft


    正确答案： C
    解析： 暂无解析

  • 第18题：

    单选题
    A “fifteen-pound” CO2 extinguisher is so called because（）.
    A

    there are fifteen pounds of CO2 in the container

    B

    the container，when full，weighs fifteen pounds

    C

    the pressure at the discharge nozzle is l5 psi

    D

    the empty container weighs fifteen pounds


    正确答案： B
    解析： 暂无解析

  • 第19题：

    单选题
    CO2 cylinders equipped with pressure actuated discharge heads will discharge automatically when（）.
    A

    the discharge valve is open

    B

    the control box glass is broken

    C

    pressure from the control cylinders is detected

    D

    the control cylinders have been completely discharged


    正确答案： D
    解析： 暂无解析

  • 第20题：

    单选题
    Which of the following actions should be taken by the engine room watch when the general alarm is sounded continuously?（）
    A

    The fire pump should be started

    B

    The boiler rims should be secured

    C

    The fixed CO2 system should be initiated into action

    D

    The engine room ventilation should be secured


    正确答案： C
    解析： 暂无解析

  • 第21题：

    单选题
    How is the external flotation bladder of an immersion suit inflated?（）
    A

    It is inflated by a small CO2 bottle that is automatically tripped when the front zipper is at the top of the zipper track

    B

    It is inflated by a small CO2 bottle that is manually tripped

    C

    It is inflated by blowing through an inflation tube

    D

    It inflates by sea water bleeding into the flotation bladder and reacting with a chemical therein


    正确答案： C
    解析： 暂无解析

  • 第22题：

    单选题
    When fighting an electrical fire, you should first （）.
    A

    stop ventilation to the area

    B

    stop the vessel

    C

    secure electricity to the circuit

    D

    apply CO2 to the fire


    正确答案： D
    解析： 暂无解析

  • 第23题：

    多选题
    When designing the coverage area for high call capacity, what two actions should be done with data rates and channels?（）
    A

    Avoid channels with high AP co-channel interference.

    B

    Use channels with high AP co-channel interference to avoid channel roams.

    C

    Set the 2.4-GHz data rate of 5.5 Mb/s to required.

    D

    Use 5-GHz channels when possible.

    E

    Use 2.4-GHz channels when possible.


    正确答案： D,C
    解析： 暂无解析

  • 第24题：

    单选题
    Control valves of a CO2 system may be located within the protected space when（）.
    A

    it is impractical to locate them outside

    B

    there is also a control valve outside

    C

    the CO2 cylinders are also in the space

    D

    an automatic heat-sensing trip is installed


    正确答案： A
    解析： 暂无解析

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