For small and medium sized companies, the logistics manageme

(c) Construct the arguments in favour of Professor Leroi’s remark that external reporting requirements on internal

controls were ‘too ambitious’ for small and medium companies. (4 marks)

字段Size = {small, medium, large}属于那种属性类型()

A标称属性

B二元属性

C序数属性

D数值属性

In small companies, project managers and line managers are:

A . Never the same person

B . Always the same person

C . Sometimes the same person

D Always in disagreement with each other

E Forced to act as their own sponsors

阅读以下说明和C++程序，将应填入(n)处的字句写在对应栏内。

[说明]

下面程序输出一个矩形面积，以及矩形区域上的假想的作物产量。

[C++程序]

include ＜iostream.h＞

class crop_assessment

{

int actual_crop;

int ideal_crop;

public:

void set(int in_actual,int in_ideal)

{

actual crop=in_actual;

ideal_crop=in_ideal;

}

int get_actual_crop(void){ (1) ;}

int get_ideal_crop(void){ (2) ;)

};

Class lot_size

{

int length;

int width;

(3) crop;

public:

void set(int 1,int w,int a,int i)

{

length=1;

width=w;

crop.set(a,i);

}

int get_area(void){return length*width;}

int get_data(void){return (4) ;}

int get_data2(void)freturn (5) ;}

}

int main()

{

Los_size small，medium;

small.set(5,5,5,25);

medium.set(10,10,10,50);

cout＜＜"For a small lot of area"＜＜smallget_area()＜＜“\n”;

cout＜＜"the actual crops are$"＜＜small.get_data2()＜＜"\n";

cout＜＜"and ideal crops are$”＜＜small.get_data()＜＜"\n";

cout＜＜"For a medium Lot of area"＜＜medium.get area()＜＜:\n”;

cout＜＜"the actual crops are$"＜＜medium.get_data2()＜＜"\n";

cout＜＜"and ideal crops are$"＜＜medium.get_data()＜＜"\n";

return 0;

}

-But then we'll have to accept a Board of Directors chosen by our stockholders. Wouldn't that limit us in many ways? -Certainly. But if you consider the massive capital investment that we'll receive, you'll understand that this could take our company ------ .

：A from being a big firm to being one of the medium-tier players ;

B from being a medium-tier firm to being one of the big players ;

C from being a medium-tier firm to being one of the small players

The medium-sized and smaller cities are not so much suitbale for large conventions as Beijing and Shanghai.()

5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies and

in many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used as

national Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has been

argued that the same IFRSs should be used by all entities or alternatively a different body of standards should apply

to small and medium entities (SMEs).

Required:

(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)

A.Governmentregulationandenvironmentaleffects

B.Costofpowerconsumptionandenvironmenteffects

C.Governmentregulationandcostofpowerconsumption

D.Environmentaleffectsandlowcostofproduct