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问题 单项选择题

监管评级要素中对单项要素评级和综合评级结果均以l级至6级表示，越大的数字表明（）。

A.越高的级别和越高的监管

B.越低的级别和越高的监管

C.越低的级别和越低的监管

D.越高的级别和越低的监管

答案

参考答案：C

问答题

Okavango (Pty) Ltd, a company which both designs and retails female clothing, needs extra finance to expand its activities. Tiro, the company auditor, negligently audits the company accounts, which show the company operating profitably, and gives an unqualified report. The accounts and report are duly published and approved. The company is actually operating at a small loss.(a) Ayanda, a shareholder in the company, invests a further P20,000·00 in the company on the strength of the company’s apparent profitability.(b) Whizz Ltd, which specialises in menswear, wishes to expand into the female clothing market. The board of Whizz Ltd considers Okavango’s accounts and auditor’s report and believes that, although there are more profitable companies than Okavango (Pty) Ltd similarly specialising in female clothing, Okavango (Pty) Ltd has potential.Whizz Ltd purchases a controlling interest in Okavango (Pty) Ltd. Later, the true financial position of the company is revealed. The effect is that credit and borrowing facilities are withdrawn, the company’s trading position deteriorates and the value of its shares falls dramatically. Within nine months the company goes into liquidation.Required:Advise Ayanda, Whizz Ltd and the liquidator whether they have a claim against Tiro, the company’s auditor. (10 marks)
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选择题

质点在恒力作用下，从静止开始做匀加速直线运动，则质点的动能（   ）

A．与它通过的位移成正比

B．与它通过的位移的平方成正比

C．与它运动的时间成正比

D．与它运动的时间的平方成正比
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