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试论述荷兰风景画的艺术成就。
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简述17世纪意大利艺术家卡拉瓦乔的风格特征及时代影响。
某公司的总资产为12896万元，销售收入为13287万元。净利润为875万元，所有者权益为5833万元，股利分红为350万元，则该公司的可持续增长率为()。
(a) Identify and explain each of the FIVE fundamental principles contained within ACCA’s Code of Ethics and Conduct.
(b) Rose Leisure Club Co (Rose) operates a chain of health and fitness clubs. Its year end was 31 October 2012. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
(i) Trade payables and accruals
Rose’s finance director has notified you that an error occurred in the closing of the purchase ledger at the year end. Rather than it closing on 1 November, it accidentally closed one week earlier on 25 October. All purchase invoices received between 25 October and the year end have been posted to the 2013 year-end purchase ledger.
(ii) Receivables
Rose’s trade receivables have historically been low as most members pay monthly in advance. However, during the year a number of companies have taken up group memberships at Rose and hence the receivables balance is now material. The audit senior has undertaken a receivables circularisation for the balances at the year end; however, there are a number who have not responded and a number of responses with differences.
(iii) Reorganisation
The company recently announced its plans to reorganise its health and fitness clubs. This will involve closing some clubs for refurbishment, retraining some existing staff and disposing of some surplus assets. These plans were agreed at a board meeting in October and announced to their shareholders on 29 October. Rose is proposing to make a reorganisation provision in the financial statements.
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
在Photoshop中，用户可以利用_______命令来方便地查看图像的色调分布。
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