The company issues an annual report every March.A: a long B: a yearly C: a financial D: a product

题目
The company issues an annual report every March.

A: a long
B: a yearly
C: a financial
D: a product
相似考题

1.Boss：Come in，please．Oh，Mary，come over 56 ．Your annual report is well done．

2.(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’saccountability to equity investors. (4 marks)

3.(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover thefollowing issues:(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:– the company’s residency position and what Ben and Amy would have to do in order for the companyto be regarded as resident in the UK under the double tax treaty;– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having apermanent establishment in Sharpenia;– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in theUK under the double tax treaty and either does or does not have a permanent establishment inSharpenia. (9 marks)

4.(b) Discuss the key issues which the statement of cash flows highlights regarding the cash flow of the company.(10 marks)

参考答案和解析
答案：B
解析：
句意：这个公司每年3月发布年度报告。annual意思是“每年的；一年一次的”;B.yearly意为“年度的”，与annual的意思相近。C. financial意为“财政的，金融的”。
更多“The company issues an annual report every March.”相关问题

  • 第1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2题：

    The company is trying every()to improve the quality of products.

    A. meaning

    B. means

    C. mean


    参考答案：B

  • 第3题：

    We have to()our annual work report to the manager next week.

    A. hand in

    B. hand out

    C. hands up


    参考答案：A

  • 第4题：

    请根据短文内容判断给出的语句是否正确,正确的写“T”,错误的写“F”。

    An annual report of a company provides information about its business performance for certain people. These people include the investors, potential investors and other stakeholders. From the report, people can understand the company's business scope, recent situation and future development. The main parts of an annual report usually include chairman's letter, operation analysis and financial statements.

    ·Chairman's Letter

    Usually, an annual report should contain a letter from the chairman. The letter should provide details about the successes and the challenges of the past year. It should also include the future outlook for the company.

    ·Operation Analysis

    The operation analysis is an overview of the business in the past year. It usually includes new hires and new product introductions. At the same time, it will introduce business acquisitions and other important issues.

    ·Financial Statements

    The financial statements are very important for an annual report. People can know the company's performance in the past from the statements. It usually three aspects. The first one is the profit and loss statement. The second one is the balance sheet. And the third one is the cash flow statement.

    ( ) 26. An annual report of a company provides some information about its business performance for certain people.

    ( ) 27. People can know everything of the company from the annual report.

    ( ) 28. An annual report usually includes chairman's letter, financial statements and operation analysis.

    ( ) 29. A chairman's letter should include the strategic direction moving forward.

    ( ) 30. This passage is mainly about the main parts of an annual report.


    参考答案：26-30：T F T F T


  • 第5题：

    They were arranging the entertainment at the company’s annual dealer（ ）.

    A.congress
    B.convention
    C.conference
    D.assembly

    答案：B
    解析：
    convention“会议，大会，年会”，常指某一团体或政党为某一特殊目的所召开的会议；也指学术团体的年会。句意：他们正在安排在公司经销商年会上如何招待的问题。A.congress“代表大会，会议”，指各社会团体或国家的代表的正式会议，以交流情况和意见：D.assembly“集会”，指一个计划好的、为一共同目的而召集的会议；C.conference“讨论会，协商会”，指两个或更多的人对某个问题交换意见的会议。

  • 第6题：

    The company takes environmental issues into account wherever possible.

    A:computation
    B:consideration
    C:calculation
    D:assessment

    答案：B
    解析：
    本句意思：只要有可能，这家公司就会考虑到环境问题。take…into account意为“考虑到，顾及”，与take … into consideration（考虑到，顾及）意思相近。computation计算；calculation计算；assessment估计。

  • 第7题：

    An administrator has just installed a web server for the company's Internet site. After bringing the system online, customers notify the administrator that they cannot connect to the server. The administrator tests the web server from a workstation and can access the website. The customers continue to report issues. Which of the following is the MOST likely reason for this?（）

    • A、The server's firewall is misconfigured.
    • B、The server's timeout feature is set incorrectly.
    • C、The web server was not installed properly.
    • D、The company firewall is misconfigured.

    正确答案:D

  • 第8题：

    You are a database administrator for your company. A user named Susan belongs to the Windows SalesManagers group. Susan needs a Reporting Services report to display annual sales information by territory. A user named Joe reports to Susan and belongs to the Windows Sales group. He needs a report that is limited to his sales territory， but still displays the same detailed sales data that is on Susan’s report. You need to design a secure solution that meets the reporting needs of the users and that consumes the minimal amount of server resources.  What should you do？（）

    • A、Design a report for Susan that includes two data regions. One data region is used for summary sales data. The other data region is used for the detailed sales data for each sales representative. Then， design a report for Joe that displays the detailed sales data.
    • B、Design two reports for Susan. One report includes the territory information， and one report includes the detailed sales data. Then， design a report for Joe that displays the detailed sales data for his territories.
    • C、Design a report for Susan that includes the territory information. Then， design a report for Joe that includes detailed sales data for his territories. Finally， configure Susans report so that it includes the data in Joes report.
    • D、Design a parameterized report for Susan that includes all territory information. Then， design a linked report for Joe that links to Susans report.

    正确答案:D

  • 第9题：

    单选题
    Using the reports server how would you force the orders report in the orders entry application to run every six hours?（）
    A

    Schedule the report's execution in the queue manager. 

    B

    Schedule the reports execution using the R30RQM command line with scheduled parameter. 

    C

    Create a trigger in the application to execute the report every six hours. 

    D

    You cannot schedule a reports execution.


    正确答案： D
    解析： 暂无解析

  • 第10题：

    单选题
    You design a Business Intelligence （BI） solution by using SQL Server 2008. You create a SQL Server 2008 Reporting Services （SSRS） solution. You create reports by using Microsoft Visual Studio .NET 2008. The development team of your company must create 50 SSRS reports. You need to ensure that the company logo and the company name are included in the page header of all the reports. What should you do？（）
    A

     Create an SSRS report and include the required page header in the report. Use the report as a template for all the reports.

    B

     Create an SSRS report and include the required page header in the report. Create a subreport that refers to the report. Include the subreport to all the reports.

    C

     Create a SSRS report and include the required page header in the report. Copy the report definition to an XML file.Add the XML file as a data source for all the reports.

    D

     Create a SSRS report and include the required page header in the report. Create a class library that includes the report.Add the class library as an assembly reference for all the reports.


    正确答案： B
    解析： 暂无解析

  • 第11题：

    单选题
    As the release of the annual report drew near, it was clear that more than a few employees suspected the company was on the verge of bankruptcy；the belief was ______ throughout the organization.
    A

    omniscient

    B

    abject

    C

    pervasive

    D

    estimable

    E

    specious


    正确答案： E
    解析：
    句中“more than a few”为下文给出了提示，说明觉得公司要破产的员工不在少数，即“the belief”已经传遍整个公司；A omniscient是“无所不知的，知晓一切的”；B abject是“卑鄙的，可怜的”；C pervasive是“遍布的，到处渗透的”；D estimable是可估计的，可尊敬的；E specious是“似是而非的，华而不实的”，符合原句意思的只有C项。

  • 第12题：

    单选题
    __________the same mistakes in the annual financial report again made his boss very angry.
    A

    His having made

    B

    He having made

    C

    He had made

    D

    He has made


    正确答案： A
    解析：

  • 第13题：

    The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the form

    to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the

    previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use

    of liability disclaimer paragraphs.

    Required:

    (b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.

    (3 marks)


    正确答案：
    (b) It is not uncommon for audit firms to word process and typeset the financial statements of their clients, especially where the
    client is a relatively small entity, which may lack the resources and skills to perform. this task. It is not prohibited by ethical
    standards.
    However, there could be a perceived threat to independence, with risk magnified in the case of Blod Co, which is a listed
    company. The auditors could be perceived to be involved with the preparation of the financial statements of a listed client
    company, which is prohibited by ethical standards. IFAC’s Code of Ethics for Professional Accountants states that for a listed
    client, the audit firm should not be involved with the preparation of financial statements, which would create a self-review
    threat so severe that safeguards could not reduce the threat to an acceptable level. Although the typing of financial statements
    itself is not prohibited by ethical guidance, the risk is that providing such a service could be perceived to be an element of
    the preparation of the financial statements.
    It is possible that during the process of typing the financial statements, decisions and judgments would be made. This could
    be perceived as making management decisions in relation to the financial statements, a clear breach of independence.
    Therefore to eliminate any risk exposure, the prudent decision would be not to type the financial statements, ensuring that
    Blod Co appreciates the ethical problems that this would cause.
    Tutorial note: This is an area not specifically covered by ethical guides, where different audit firms may have different views
    on whether it is acceptable to provide a typing service for the financial statements of their clients. Credit will be awarded for
    sensible discussion of the issues raised bearing in mind other options for the audit firm, for example, it could be argued that
    it is acceptable to offer the typing service provided that it is performed by people independent of the audit team, and that
    the matter has been discussed with the audit committee/those charged with governance

  • 第14题：

    听力原文：A bank or insurance company issues a document to guarantee that exporter will supply the goods or services as the required standard.

    (4)

    A．A bank or insurance company issues an advance payment bond.

    B．A bank or insurance company issues a tender bond.

    C．A bank or insurance company issues a maintenance bond.

    D．A bank or insurance company issues a performance bond.


    正确答案：D
    解析：单句的意思为“银行和保险公司发行单据以保证出口商按照规定的标准提供货物和服务。”performance bond履约保函。advance payment bond预付款保函。tender bond投标保证金。maintenance bond保修协议。

  • 第15题：

    The investor should be aware of the limitations of the financial statement analysis()the annual report.

    A. based on

    B. basing on

    C. base on


    参考答案：A

  • 第16题：

    （ ）the same mistakes in the annual financial report again made his boss very angry.

    A.His having made
    B.He having made
    C.He had made
    D.He has made

    答案：A
    解析：
    本题考查非谓语动词。句意为“他在年度财务报告中又犯了同样的错误，这让他的老板非常生气”。分析成分，句子中已经有谓语动词made，所以排除C、D。非谓语动词作主语时，动名词的复合结构就是在动名词前加上它的逻辑主语，其形式为：名词所有格／形容词性物主代词+动名词。故本题选A。

  • 第17题：

    The fruit ___more than half the country's annual exports according to a recent report.

    A. accounts for
    B. stands for
    C. provides for
    D. makes for

    答案：A
    解析：

  • 第18题：

    （）refers to the repair the ship every year.

    • A、Voyage repair
    • B、Annual repair
    • C、Periodical repair
    • D、Survey check

    正确答案:B

  • 第19题：

    You design a Business Intelligence （BI） solution by using SQL Server 2008. You create a SQL Server 2008 Reporting Services （SSRS） solution. You create reports by using Microsoft Visual Studio .NET 2008. The development team of your company must create 50 SSRS reports. You need to ensure that the company logo and the company name are included in the page header of all the reports. What should you do？（）

    • A、 Create an SSRS report and include the required page header in the report. Use the report as a template for all the reports.
    • B、 Create an SSRS report and include the required page header in the report. Create a subreport that refers to the report. Include the subreport to all the reports.
    • C、 Create a SSRS report and include the required page header in the report. Copy the report definition to an XML file.Add the XML file as a data source for all the reports.
    • D、 Create a SSRS report and include the required page header in the report. Create a class library that includes the report.Add the class library as an assembly reference for all the reports.

    正确答案:A

  • 第20题：

    单选题
    Every teacher ought to（）kids to think about current issues.
    A

    incorporate

    B

    reinforce

    C

    challenge

    D

    transform


    正确答案： B
    解析： 暂无解析

  • 第21题：

    单选题
    An administrator has just installed a web server for the company's Internet site. After bringing the system online, customers notify the administrator that they cannot connect to the server. The administrator tests the web server from a workstation and can access the website. The customers continue to report issues. Which of the following is the MOST likely reason for this?（）
    A

    The server's firewall is misconfigured.

    B

    The server's timeout feature is set incorrectly.

    C

    The web server was not installed properly.

    D

    The company firewall is misconfigured.


    正确答案： C
    解析： 暂无解析

  • 第22题：

    单选题
    Where does the first passage likely appear?
    A

    In a corporate promotional newsletter

    B

    In a letter to the company's management

    C

    In a company's annual financial report

    D

    In the business section of a newspaper


    正确答案： C
    解析：
    第1篇短文作者是第三者的视角，语气很客观地宣布某企业任命新总裁的消息，由此推断文章应出现在日报的经济报道部分，故选D。

  • 第23题：

    单选题
    A complete copy of this year’s annual company report will be provided ______ the marketing directors.
    A

    of

    B

    on

    C

    by

    D

    along


    正确答案： C
    解析：
    句意：市场营销主管将提供一份今年公司年度报告的完整副本。句中为被动语态，在被动句中，动作发出者通常由介词by引出。annual report年度报告。

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