book ielts exam british council

... words given. Two EXAMPLES are given. EXAMPLE: You will end up in trouble! Behave yourself! If …………………… ANSWER: If you don’t behave yourself you will end up in trouble! EXAMPLE: Would ... the South, mayors, police chief, city councillors were cutting themselves loose from the rule of law. While long lines of social misfits followed their example. Community leaders ignored the ... calculating a high risk to the public b) quickly although riskily c) spectacularly to set an example d) rapidly with minimal risk to the public 7) The plan of the robbery a) was known from...

... Manager Literature Department The British Council 11 Portland Place London W1B 1EJ hilary.jenkins@britishcouncil.org Published by the British Council. â The British Council 2001. This teaching pack ... materials developed by the British Council in co-operation with the BBC World Service. Creative Ways, a series of six radio programmes, was inspired by the British Council s 15th Oxford Conference ... 5 (Re)Construction Programme 6 Experience and Observation Following on from the broadcasts the British Council and the BBC developed a website (at the time of going to press there was no permanent...

... 13818157537CFA 6notes Question75#44912 Youranswer:Awascorrect! Straightlinedepreciation:$14million/7=$2.0million Accelerateddepreciation:$14millionì0.333=$4.662million Question76#44913 Youranswer:Awascorrect! Sunkcostsarenottobeincludedininvestmentanalysis.Opportunitycosts,changesinnet workingcapital,andtheprojectimpactontaxesareallrelevantvariablesindetermining projectcashflowforacapitalinvestment. Question77#44914 Youranswer:Bwascorrect! Forthe4yearperiod,theaveragenetincomeis:($42,000+$98,000+$56,000+$56,000)/ 4=$63,000. Theinitialbookvalueis$800,000,decliningby$200,000peryearuntilthefinalbookvalueis $0.Theaveragebookvalueforthisassetis:($800,000?$0)/2=$400,000. Theaverageaccountingrateofreturnis:AAR=averagenetincome/averagebookvalue= $63,000/$400,000=0.1575=15.75%. Question78#44915 Youranswer:Cwascorrect! Regularlyreviewingperformance,independence,skills,andexperienceofexistingboard membersisacharacteristicoftheRemunerations/CompensationCommittee,nottheAudit Committee.AllotherchoicesarepositivecharacteristicsoftheAuditCommittee. ... 杨帆13818157537CFA资料专卖 欢迎广大考友订购！ 彩色原版印刷书籍，用解释向您诠释真正原版影印，别家均是用我司书籍再次复 印，没有第6本解释！买本公司notes看的舒心，用的放心，祝您一次通过！ SchweserPrintableAnswers Book6 Exam1 AM TestID#:1364808 Question1#44786 Youranswer:Cwascorrect! StandardVI(C)ReferralFees.Membersandcandidatesshalldisclosetoclientsand prospectsanyconsiderationorbenefitreceivedbythememberordeliveredtoothersforthe recommendationofanyservicetotheclientorprospect.Thisallowstheclienttoevaluateany partialityshowninmakingreferrals. Question2#44787 Youranswer:Awascorrect! StandardIV(C)ResponsibilitiesofSupervisorsexplicitlystatesthatspeakingtotheemployee todeterminetheextentoftheviolationsandreceivingassurancesthatitwillnotberepeated isnotenough.Finleymusttakepositivestepstoinsurethattheviolationwillnotberepeated includingpromptlylaunchinganinvestigationandlimitingtheemployee抯activitiesand/or increasingsupervisionoftheemployeduntiltheresultsoftheinvestigationareknown. Question3#44788 Youranswer:Awascorrect! SteinviolatedStandardI(C)Misrepresentationbypresentingmaterialdevelopedbyanother withoutacknowledgement. Question4#44789 Youranswer:Dwascorrect! StandardV(A)DiligenceandReasonableBasis.Therecommendationreflectstheconsensus ofthegroupandnotnecessarilytheopinionofthememberorcandidate.Iftheconsensus opinionhasareasonablebasis,thememberdoesnothavetodissociatefromthereportbut shoulddocumentthedifferenceofopinion. Question5#44825 ... 杨帆13818157537CFA资料专卖 欢迎广大考友订购！ 彩色原版印刷书籍，用解释向您诠释真正原版影印，别家均是用我司书籍再次复 印，没有第6本解释！买本公司notes看的舒心，用的放心，祝您一次通过！ Ifthedebtratio(TD/TA)isequalto40%andthefirmhasnopreferredstock,thepercentage ofequityis1?0.40,or60%. Question54#44890 Youranswer:Bwascorrect! Sharesissuedpostsplitneednotbeadjustedforthesplitastheyare搉ew?shares. Question55#44892 Youranswer:Awascorrect! BecausebasicEPSdoesnotadjustforwarrants,theadjustmentis0.DilutedEPSuses averageprice.SinceAP>EX, Question56#44893 Youranswer:Dwascorrect! Aisnotnecessarilytrue.Byitself,alowreceivablesturnoverreferstotheaveragetimeit takesthecompanytocollectitsreceivables,nottothelevelofreceivables(whichwillaffect, butnotdictateitscurrentratio).Bisnotnecessarilytrue;whetherafirm抯ROAishigher thanitsROEdependsontherelationofthecostofdebttoitsROA.Cisincorrect.Justthe factthatacompanyhasahighgrossprofitmargindoesnotnecessarilymeanitwillhavea highnetprofitmargin.Forexample,thecompanycouldhaveveryhighoperatingexpenses andendupwithalownetprofitmargin. Thecashconversioncycleis:(365/6)+(365/9)?(365/12)=60.8+40.6?30.4=71days. Question57#44894 Youranswer:Cwascorrect! Inperiodsofrisingpricesandstableorincreasinginventoryquantities,FIFO,comparedto LIFO,resultsinhigherworkingcapital. ...

... 13818157537CFA 6notes Question95#45309 Youranswer:Awascorrect! sopriceispositivelyrelatedtothegrowthrateandthedividend,andnegatively relatedtotherequiredreturn.ThegrowthrateispositivelyrelatedtoROEandtheretention ratio(g=RRìROE). Professor Note:Startwiththepricingequationandholdallvariablesconstantexcept pricesandtheoneyouareinterestedin. Question96#45310 Youranswer:Dwascorrect! Whenconstructingsamples,researchersmustbevarycarefulnottoincludejustsurviving companies,mutualfunds,orinvestmentnewsletters.Sincesurvivorstendtobethosethat havedonewell(byskillorchance),samplesofmutualfundsthathavea10yeartrack records,forexample,willexhibitperformancehistorieswithupwardbias.Mutualfund companiesregularlydiscontinuefundswithpoorperformancehistoriesorrolltheirassetsinto betterperformingfunds.Therefore,ChoiceDiscorrect. Question97#45312 Youranswer:Bwascorrect! Thepriceofabondchangesintheoppositedirectiontothechangeininterestrates.Long term,lowcouponbondsaremoresensitivethanshorttermandhighcouponbonds.Prices aremoresensitivetoratedecreasesthantorateincreases(durationrisesasyieldsfall). Question98#45313 Youranswer:Cwascorrect! ThefriendisincorrectabouttheTIPS(thecouponrateisfixed,theparvalueisadjustedfor inflation)andiscorrectaboutthebidaskspreadforontherunissues(ontherunissuesare moreliquidandthushaveanarrowerbidaskspread). ... 13818157537CFA 6notes Interestexpense=9,900,836.51ì0.0825=$816,819.01 Yearendadjustment=816,819.01?800,000=$16,819.01 Yearenddebt=$9,900,836.51+$16,819.01=$9,917,655.52 Note:Sincethisisadiscountbond,weknowthevaluewillincreaseeachyear,sowereally didnhavetodoanycalculationstoanswerthisquestion. Question66#45278 Youranswer:Dwascorrect! Thereportedannualleaseexpenseforacapitalleaseisthedepreciationoftheassetvalue plustheannualinterestontheremainingleaseliability.Wemustusethelowerrate,the implicitleaserateof8%,tocalculatethepresentvalueofthe10leasepayments,whichis $20,000.Theannualinterestiscalculatedusingthe8%rateandthe$20,000presentvalueof theleaseliabilityattheinitiationofthelease. =$2,000 Interestexpense(nonoperatingexpense)=($20,000)(0.08)=$1,600 Totalreportedleaseexpense=$3,600 Question67#45279 Youranswer:Bwascorrect! Taxbenefitsarerealizedifthelesseeisinalowtaxbracketandthelessorisinahightax bracket.Anoperatingleaseallowsthelessortoretainthe(greater)taxbenefitsfrom depreciatingtheasset.Forexample,thelessorbenefitsfromusingaccelerateddepreciation onitstaxreturns. Question68#45280 Youranswer:Awascorrect! Operatingleasesareatypeofoffbalancesheetfinancing.Ananalystshouldcapitalize operatingleasestodevelopmorerepresentativeleverageratiosandtofacilitatecomparison ...

... an engineer at British Aerospace will not necessarily be a similar experience to working in the same capacity at GEC or Plessey. D Poor selection decisions are expensive. For example, the costs ... inadequate explanations of organisational failure Example Paragraph A Answer (x) 12. Paragraph B 13. Paragraph C 14. Paragraph D 15. Paragraph E Example Paragraph F Answer (ix) 16. Paragraph ... Derry Street Kensington W8 5EE D TRAVEL COMPANY Vacancy for self confident person to look after bookings for our Caribbean Hotels. Salary based on applicant's experience & suitability....

... phrase IELTS Foundation Student’s Book Answer Key 19 1 carpenters or plumbers 2 practical skills or those who have successfully learnt a trade or skill 3 There are also further examples… ... million tonnes 5 to produce electricity 6 2020 IELTS Foundation Student’s Book Answer Key 1 1 Studying Abroad Listening 1 p6 Why study IELTS? 1 18 2 2b 3 29th October 4 0825 701 6924 ... would not be appropriate. See Model answers on page 161 of the Student’s Book. IELTS Foundation Student’s Book Answer Key 26 6 Crime and punishment Vocabulary p66 1 1 kidnapping...

... the gift children received now ) Oh, I think the gift was monotonic before. For example, I often received a notebook as gift. But now, there are various gifts to choose from. Such as flowers, ... who has common in some aspeects each other.of Page | 36 Table of Contents IELTS 2 Minutes Presentation Topics: 3 IELTS Speaking: Real Test Topics 5 Suggested questions for stage 1 12 Suggested ... stage 3 14 Sample Answer to IELTS Spoken Topics (Version 1) 21 Real interviews 34 Model Speaking Question & Answer 50 Possible Questions from the Interviewer of the IELTS Test 70 Page | 2 your hometown A:...