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A customer has been working with your company to purchase an

题目
单选题
A customer has been working with your company to purchase an iDataPlex cluster. They have a configuration from IBM and are getting ready to place an order. Which should be done of the following？（）
A

A solution sizing questionnaire

B

Verify the customer has the proper racks

C

A Technical Delivery Assessment

D

Verify the customer has enough cooling in the computer room

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相似问题和答案

第1题：

听力原文：If a U.S. company wants to purchase goods in Britain and the transaction is settled in sterling pounds, it has to exchange dollars for pounds first.

(9)

A．The U.S. company has to exchange dollars for pounds to make settlement for the goods imported from U.K.

B．The U.S. company must exchange some pounds for dollars before the transaction is made.

C．The U.S. company may directly purchase goods in Britain in sterling pounds.

D．The U.S. company must exchange dollars for euros first.


正确答案：A
解析：单句意思为“若一家美国公司要在英国购买货物，而交易又是以英镑结算，那么这家美国公司首先要将其美元兑换成英镑。”

第2题：

Since my brother was appointed the CEO, the company has been running in the ().


正确答案：black
解析：本句参考译文：自从我的哥哥(或弟弟)被推选为首席执行官以来，那家公司一直盈利。

第3题：

2 Tyre, a public limited company, operates in the vehicle retailing sector. The company is currently preparing its financial

statements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:

(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If the

customer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled by

Tyre, the company repays the full amount of the deposit to the customer. The balance of the purchase price

becomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognise

the revenue from the deposits immediately and the balance of the purchase price when the goods are delivered

to the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.

Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on the

transaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option which

entitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normal

economic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)


正确答案：
2 Advice on sundry accounting issues: year ended 31 May 2006
The following details the nature of the advice relevant to the accounting issues.
Revenue recognition
(i) Sale to customers
IAS18 ‘Revenue’ requires that revenue relating to the sale of goods is recognised when the significant risks and rewards are
transferred to the buyer. Also the company should not retain any continuing managerial involvement associated with
ownership or control of the goods. Additionally the revenue and costs must be capable of reliable measurement and it should
be probable that the economic benefits of the transaction will go to the company.
Although the deposit is non refundable on cancellation of the order by the customer, there is a valid expectation that the
deposit will be repaid where the company does not fulfil its contractual obligation in supplying the vehicle. The deposit should,
therefore, only be recognised in revenue when the vehicle has been delivered and accepted by the customer. It should be
treated as a liability up to this point. At this point also, the balance of the sale proceeds will be recognised. If the customer
does cancel the order, then the deposit would be recognised in revenue at the date of the cancellation of the order.
The appendix to IAS18, although not part of the standard, agrees that revenue is recognised when goods of this nature are
delivered to the buyer.
Sale of Fleet cars
The company has not transferred the significant risks and rewards of ownership as required by IAS18 as the buyback option
is expected to occur. The reason for this conclusion is that the company has retained the risk associated with the residual
value of the vehicles. Therefore, the transaction should not be treated as a sale. The vehicles should be treated as an operating
lease as essentially only 60% of the purchase price will be received by Tyre. Ownership of the assets are not expected to be
transferred to Hub, the lease term is arguably not for the major part of the assets’ life, and the present value of the minimum
lease payments will not be substantially equivalent to the fair value of the asset. Therefore it is an operating lease (IAS17).
No ‘outright sale profit’ will be recognised as the risks and rewards of ownership have been retained and no sale has occurred.
The vehicles will be shown in property, plant and equipment at their carrying amount. The lease income should be recognised
on a straight line basis over the lease term of three years unless some other basis is more representative. The vehicles will
be depreciated in accordance with IAS16, ‘Property, Plant and Equipment’. If there is any indication of impairment then the
company will apply IAS36 ‘Impairment of Assets’. As the discount given is normal for this type of transaction, it will not be
taken into account in estimating the fair value of the assets.
The buyback option will probably meet the definition of a financial liability and will be accounted for under IAS39 ‘Financial
Instruments: recognition and measurement’. The liability should be measured at ‘fair value’ and subsequently at amortisedcost unless designated at the outset as being at fair value through profit or loss.

第4题：

A project manager is called to an informal meeting with the customer and a problem is raised. This problem has major implications for the project manager’s company, but the customer wants to pursue a solution at the meeting, The project manager should()

A.Tell the customer that he will not address any problems
B.Tell the customer that the problem is not sufficiently defined to company to a solution
C.Collect as much information on the problem without committing his company to a solution
D.Give the customer a range of solutions that might be acceptable to his company

答案：C
解析：
经理与客户的非正式会议上提出一个问题对于项目有重大影响，客户希望开一个专题会议，项目经理应该（72）。A.告诉客户他不会提出任何问题B.告诉客户这个问题是没有充分定义C.收集更多的问题信息决定是否召开专题会议D.给客户几个可能被接受的解决方案

第5题：

Your personal history says you've been working at the ** company for the past two years. Why do you want to change jobs?


正确答案：
       

第6题：

Dear Mr. Brown,

Thank you for your letter of 6 September regarding Mr. John Green who has been employed by this company for the past 10 years.

Mr. Green served his apprenticeship (学徒) with Vickers Tools Ltd. in Manchester, followed by a three-year course of engineering for Production Engineers. He is technically well—qualified and for the past five years has been our Assistant Works Manager responsible for production and related business in our Sheffield factory. In all his job duties he has shown himself to be hard-working, responsible and in every way a very dependable employee.

I can strongly recommend Mr. Green as I feel sure that if he were to be chosen to manage your factory in Nairobi he would bring to his work a true atmosphere of teamwork, which would be found necessary and helpful by all who would work with him.

Sincerely yours，

Tom Smith

1. How long has Mr. Green been employed by the writer's company?

For ().

2. What kind of course did Mr. Green take?

A three-year course in engineering for ().

3. What job position has Mr. Green held in the past five years?

4.What does the writer think of Mr. Green as an employee?

He is hard-working, () and dependable.

5.What is the purpose of this letter?

To () Mr. Green to manage a factory in Nairobi.


答案：1.10years,2.Production Engineersl,3.Assistant Words Manger,4.responsible,5.strongly recommed

第7题：

The most important customer a technician has is:()

A. the customer standing right in front of them.

B. the customer who owes the company the most money.

C. the customer calling on the phone.

D. the customer they have an appointment with in an hour.


参考答案：A

第8题：

________ head of the Research & Development Department, he has been ________ developing new products.

A.Working as...working on

B.Working for...working on

C.Working as...working at

D.Working on...working at


参考答案：A

第9题：

The Schuyler and Livingston Iron Works has been working on getting its network security under control. It has set up VPN with IPSec links to its suppliers. It has installed network vulnerability scanners to proactively identify areas of weakness, and it monitors and responds to security events as they occur. It also employs extensive access control lists, stateful firewall implementations, and dedicated firewall appliances. The company has been growing very fast lately and wants to make sure it is up to date on security measures.Which two areas of security would you advise the company to strengthen? （）

A. intrusion protection

B. identity

C. secure connectivity

D. security management


参考答案：B, D

第10题：

Your firm has been recommended to us by AMK company, （） we have done business for many years.

Awith whom

Bwith who

Cwhom

Dwho


A
略

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