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1) This chemical is used in lots of industrial pro...

1) This chemical is used in lots of industrial processes, including water purification, and to separate DNA molecules in experiments. (Para. 2) 2) Acrylamide is made by something called the Maillard reaction, which browns cooked foods and gives them their pleasing flavor. (Para. 3) 3) The chemical can also be present in breakfast cereals, biscuits and coffee. (Para. 3) 4) Animal studies clearly show that acrylamide causes all sorts of cancers, but it’s hard to relate this to us. (Para. 4) 5) Although evidence from animal studies has shown that acrylamide in food could be linked to cancer, this link isn’t clear and consistent in humans. (Para. 5) 6) At low temperatures, an enzyme breaks down the sugar sucrose into glucose and fructose, which can form acrylamide during cooking. (Para. 11) 7) Processed foods have been altered from their natural state, either for safety reasons or because it makes them easier to store or easier to use. 8) We usually think of processed foods as being bad. In truth, many of them are, but some types of processed foods are beneficial. 9) Not all processes are detrimental. Some ingredients can undergo changes, like being frozen, fermented or sprouted, that makes them equally or more nutritious than they once were. 10) When you do include some processed (not ultra-processed) foods in your grocery cart, consider the following: sprouted foods are nutritious; fermented foods contain probiotics; frozen foods retain more vitamins.

提问人:网友zhyaju123 发布时间:2022-01-07
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第1题
Which of the following does NOT help to separate the useful U-235 and nearly useless U~238
7

A.The principle of gaseous diffusion.

B.A process involving magnetic separation of the two isotopes.

C.A process nearly identical in the chemical makeup.

D.A gas centrifuge.

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第2题
How does rotational grazing reduce the need for pesticide treatments?A.By increasing the u

How does rotational grazing reduce the need for pesticide treatments?

A.By increasing the use of natural fertilizer.

B.By limiting the need for chemical fertilizers.

C.By reducing the growth of weeds.

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第3题
International Certificate of Fitness for the Carriage of Dangerous Chemicals in Bulk shall
be carried on board by ______.

A.chemical tankers constructed on or after 1 July 1986

B.chemical tankers constructed before 1 July 1986

C.All chemical tankers

D.oil tankers of 150 gross tonnage and above

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第4题
Certificate of Fitness for the Carriage of Liquefied Gases in Bulk shall be carried on boa
rd by ______.

A.gas carriers constructed on or after 1 July 1986

B.gas carriers constructed before 1 July 1986

C.All chemical tankers

D.oil tankers of 150 gross tonnage and above

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第5题
简答几种碳/碳(-碳化硅)复合材料的制备工艺原理 (每项2.5分) (1)PIP (Precursor Infiltration Py
rolysis) (2)CVI (Chemical Vapor Infiltration) (3)RMI (reactive melt infiltration) (1-3既可以生产碳碳复合材料,也可以制备碳-碳化硅复合材料) (4)RTM (resin transfer moulding) 制备聚合物基复合材料

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第6题
Chemistry is the study of the behavior. andcomposition of matter. All foods are made up of

Chemistry is the study of the behavior. and

composition of matter. All foods are made up of

chemical substance which undergoes chemical

changes when cooking in an oven or digested 【1】______

within the body. The cooking of meat and

vegetables induce chemical changes, making 【2】______

it more delicious; similarly the leavening action of【3】______

baking powder is a straightforward chemical change,

as is the conversion of starch into sweet sugars

by digestion.

Cookery is a science requiring for knowledge 【4】______

of chemistry. This is evident from the variety of

cooking products and food additives available

as cooking oils, fats, colorings, sweeteners,

tenderizers, flavorings, screaming agents, preservatives,

etc. Each is carefully prepared before 【5】______

painstaking research.

It is therefore essential for trained cookers to 【6】______

understand chemical science in order to appreciate

the chemistry nature of foods and the changes 【7】______

achieving on cooking. Homeworkers should also 【8】______

know cleansing agents and textiles used in the 【9】______

home and how the latter responds to the effects 【10】______

of heat, light, water, and chemical cleansing agents.

【M1】

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第7题
According to paragraph 1, what do physical properties and chemical properties have in comm
on?

A.They are both used to create most of the substances.

B.They include basic substances like sugar and water.

C.They are classified as characteristic properties of substances.

D.They change in proportion to the amount of the substance.

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第8题
Which statement is correct regarding the degree of polymerization of methyl methacrylate i
n denture base acrylic resin()

A.no residual monomer exists after processing a heat activated acrylic resin at 165℃ for 8 hours

B.more residual monomer exists in a denture that is processed by chemical activation than by heat activation

C.residual monomer in a denture can only be eliminated by raising the temperature to 212℃ for 1 hour after processing.

D.excessive brittleness

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第9题
4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range o

4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farming

industry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external to

BAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of its

product BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.

An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemical

which is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilograms

of the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 per

kilogram.

Forecast information for the forthcoming period is as follows:

Division B:

Production and sales of 360,000 litres of BF at a selling price of $120 per litre.

Variable conversion costs of BF will amount to $15 per litre.

Fixed costs are estimated at $18,000,000.

Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.

Division C:

Total production capacity of 100,000 kilograms of chemical CC.

Variable costs will be $50 per kilogram of CC.

Fixed costs are estimated at $2,000,000.

Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at a

price of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use in

product BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.

Required:

(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to Division

B in order that the maximisation of BAG profit would occur if Division B management implement rational

sourcing decisions based on purely financial grounds.

Note: you should explain the basis on which Division B would make its decision using the information

available, incorporating details of all relevant calculations. (6 marks)

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第10题
Section B – TWO questions ONLY to be attempted(a) You are an audit manager in Rose & C

Section B – TWO questions ONLY to be attempted

(a) You are an audit manager in Rose & Co, responsible for the audit of Cooper Co. You are reviewing the audit working papers relating to the financial year ended 31 January 2014. Cooper Co is a manufacturer of chemicals used in the agricultural industry. The draft financial statements recognise profit for the year to 31 January 2014 of $15 million (2013 – $20 million) and total assets of $240 million (2013 – $230 million).

The audit senior, Max Turner, has brought several matters to your attention:

(i) Cooper Co’s factories are recognised within property, plant and equipment at a carrying value of $60 million. Half of the factories produce a chemical which is used in farm animal feed. Recently the government has introduced a regulation stipulating that the chemical is phased out over the next three years. Sales of the chemical are still buoyant, however, and are projected to account for 45% of Cooper Co’s revenue for the year ending 31 January 2015. Cooper Co has started to research a replacement chemical which is allowed under the new regulation, and has spent $1 million on a feasibility study into the development of this chemical. (8 marks)

(ii) In October 2013, Cooper Co’s finance director, Hannah Osbourne, purchased a car from the company. The carrying value of the car at the date of its disposal to Hannah was $50,000, and its market value was $75,000. Cooper Co raised an invoice for $50,000 in respect of the disposal, which is still outstanding for payment. (7 marks)

Required:

Comment on the matters to be considered and explain the audit evidence you should expect to find during your review of the audit working papers in respect of each of the issues described above.

Note: The split of the mark allocation is shown against each of the issues above.

(b) Max noticed that a section of the audit file had not been completed on the previous year’s audit. The incomplete section relates to expenditure incurred in the year to 31 January 2013, which appears not to have been audited at all in the prior year. The expenditure of $1·2 million was incurred in the development of an internally generated brand name. The amount was capitalised as an intangible asset at 31 January 2013, and that amount is still recognised at 31 January 2014.

Required:

Explain the implications of this matter for the completion of the audit, and any other professional issues raised, recommending any actions to be taken by the auditor. (5 marks)

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