For consolidated shipments， the freight forwarder may dispatch the consignments of several independent shippers together under one air waybill， known as （）.A、a substitute AWBB、a neutral AWBC、a master AWBD、a house AWB

题目

For consolidated shipments， the freight forwarder may dispatch the consignments of several independent shippers together under one air waybill， known as （）.

A、a substitute AWB
B、a neutral AWB
C、a master AWB
D、a house AWB

参考答案和解析

正确答案:C

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相似问题和答案

第1题：

(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordance

with International Financial Reporting Standards. (35 marks)

正确答案：

第2题：

正确答案：
(c) Non-consolidated entities under common control
■ Horizontal groups of entities under common control were a significant feature of the Enron and Parmalat business
empires.
■ Such business empires increase audit risk as fraud is often disguised through labyrinthine group structures. Hence
auditors need to understand and confirm the economic purpose of entities within business empires (as well as special
purpose entities (SPEs) and non-trading entities).
■ Horizontal groups fall outside the requirement for the preparation of group accounts. It is not only finance that is offbalance
sheet when controlled entities are excluded from consolidated financial statements.
■ In the absence of consolidated financial statements, users of accounts of entities in horizontal groups have to rely on the
disclosure of related party transactions and control relationships for information about transactions and arrangements
with other group entities. Difficulties faced by auditors include:
? failing to detect related party transactions and control relationships;
? not understanding the substance of transactions with entities under common control;
? excessively creative tax planning;
? the implications of transfer pricing (e.g. failure to recognise profits unrealised at the business empire level);
? a lack of access to relevant confidential information held by others;
? relying on representations made in good faith by those whom the auditors believe manage the company when
control rests elsewhere.
■ Audit work is inevitably increased if an auditor is put upon inquiry to investigate dubious transactions and arrangements.
However, the complexity of business empires across multiple jurisdictions with different auditors may deter auditors from
liaising with other auditors (especially where legal or professional confidentiality considerations prevent this).

第3题：

●A( 71) is a dedicated storage network that provides access to consolidated, block level storage. It is primarily used to make storage devices accessible to servers so that the devices appear as locally attached to the operating system.

(71) A. network-attached storage

B. storage area network

C. direct attached storage

D. computer cluster

正确答案：B

第4题：

Which statement about the dangerous cargo manifest，carried on a ship，is TRUE ________．

A.The manifest must be made up by the Master or other designated ship's officer

B.Shipments of hazardous and non-hazardous cargo may be listed on the manifest if they are destined for the same consignee

C.The manifest must be kept in a designated holder on or near the bridge

D.The type of label（s）required for each cargo must be indicated

正确答案：C

第5题：

In November, shipments of the popular toy Aqua Dots were found to have been polluted with a poisonous chemical, causing some children who ate the craft toys vomit and lose ()。

A、mood

B、heart

C、pressure

D、consciousness

答案：C

第6题：

24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A $32,000

B $16,000

C $10,000

D $24,000

正确答案：D
20% x 120,000

第7题：

(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses

for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill

arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial

statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the

financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to

retire in 2006 when his share options mature. (6 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
(b) Unmodified auditor’s reports
Ethical and professional issues
■ An unmodified opinion means, inter alia, that:
– there are no material matters giving rise to disagreement with the auditor; and
– the auditor’s report does not include an emphasis of matter paragraph (e.g. regarding going concern).
■ By implication the auditor must have obtained sufficient appropriate evidence that notwithstanding the losses:
– the going concern basis is appropriate to Ayora’s financial statements and any related matters (e.g. parental
support) are adequately disclosed therein;
– goodwill in Chatam’s consolidated financial statements is not materially impaired.
■ Management’s written representation (that the goodwill is not impaired) must have been necessary (otherwise it should
not have been asked for). This means that Bartolome does not have sufficient other audit evidence. This seems dubious
as management should have carried out an impairment test to satisfy themselves that goodwill is not impaired. This
test should similarly have satisfied Bartolome.
■ If there is evidence that goodwill is impaired management’s refusal to write it down might be considered a fraud.
■ The matter may cast doubt on the quality of audit evidence obtained in other areas. All other matters on which
management representations have been obtained should be reviewed by another audit partner/manager.
■ Charles Barrington is retiring next year and his share options would presumably be worth less if goodwill were written
down. His position in this long-standing client suggests a familiarity threat.
■ Bartolome may be threatened by self-interest to accept the representation as sufficient in order to retain the client.
■ Bartolome may be unduly influenced by a combination of factors (familiarity and previous experience) and failing to
exercise the necessary degree of professional scepticism.
Implications for continuation with assignment
There is no reason why the audit should not be continued. However, a change in senior audit staff and audit manager may
be overdue. The unmodified auditor’s reports should be subject to a cold review and any quality control issues raised with
the staff who conducted the audit.

第8题：

(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in accordance with

International Financial Reporting Standards. (21 marks)

正确答案：

第9题：

Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

正确答案：A

(i) is the only correct elimination required by IFRS.

第10题：

材料：

The benefit to commerce of allowing stevedores and terminal operators to completely limit their liability is often put forward by supporters on their part．Such reasoning，however，ignores the fact that in the commercial world it is preferable for persons who cause damage to cargo to be held responsible for that damage．Otherwise they will continue to be negligent and will do nothing to alter their practices．

Transferring the loss to the underwriters of cargo from the underwriters of the stevedores does not merely shift the cost of insurance．If the stevedores and terminal operators who have the care and charge of cargo do not act carefully when carrying out their duties，then responsibility for loss and damage to cargo will not only be shifted but that loss and damage will be increased as well．Nor are all cargoes or risks fully or even partially insured.

Therefore，the premium of cargo insurance is so high that it has been estimated that not much more than fifty percent of shipments by sea on the North Atlantic are actually insured at all． It is a fundamental principle of GOOD business practice and of efficient，fair and low-cost insurance that persons who are responsible for losses should be held accountable，in some way，for those losses．

问题：

According to the passage，limiting the liability on the part of the stevedores will ________．

A.transfer the loss suffered by underwriters of cargo to the underwriters of stevedores

B.transfer the loss suffered by underwriters of stevedores to the underwriters of cargo

C.not transfer any liability in practice of shipping

D.increase the liability on their part

The author of this passage is a supporter on the side that ________．A.the liability on the part of the stevedores and terminal operators should be completely limited

B.transferring the loss to the underwriters of cargo from the underwriters of the stevedores is impossible in shipping practice

C.transferring the insurance cost to the underwriters of cargo from the underwriters of the stevedores is necessary in the eyes of shipping laws

D.persons who are responsible for losses should be held accountable，in some way，for those losses

If the persons who are responsible for losses and damages are not held accountable，in some way，for those losses and damages，that losses and damages will ________．A.be increased

B.be decreased

C.be prevented

D.not happened

In the author's opinion，the insured cargo accounting to fifty percent of total shipments by sea on the North Atlantic is ________．A.reasonably practicable

B.normal

C.too much

D.too little

请帮忙给出每个问题的正确答案和分析，谢谢！

问题 1 答案解析：B

问题 2 答案解析：D

问题 3 答案解析：A

问题 4 答案解析：D

For consolidated shipments， the

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