PAPER2：纸2

1. Where does Rioja DOC Rosado get its color from

a. Artificial colouring

b. The addition of red wine

c. The skin of the grapes

d. Stainless steel tanks

2. A wine paired with savoury(umami) food seems more

1. Drier and bitter

2. Astringent and less fruity

3. Thin and sweeter

4. Fruiter and sweeter

a. 1 and 2 only

b. 2 and 3 only

c. 1,2 and 3 only

d. 1,2,3,4

3. In which country is Barolo DOCG produced

a. Italy

b. Spain

c. Chile

d. Greece

4. Which grape variety is used to produce AC Pouilly-Fume?

a. Riesling

b. Sauvignon Blanc

c. Semillon

d. Chenin Blanc

5. Which spirit uses the initials VSOP?

a. Vodka

b. Gin

c. Cognac

d. Scotch whisky

6. What style of wine is AC Muscat de Beaumes de Venise?

a. Dry fortified white

b. Sweet fortified white

c. Dry fortified red

d. Sweet fortified red

7. Where is Nuits-Saint-Georges?

3012/2/09 Page 1 of 7

ASE 3012 2 09 1 Series 2 Examination 2009

INSTRUCTIONS FOR CANDIDATES 󰂃 Answer any 4 questions. There are no compulsory questions. 󰂃 All questions carry equal marks. 󰂃 Study the “REQUIRED” section of each question carefully and extract from the information supplied the data required for your answers. 󰂃 Write your answers in blue or black ink/ballpoint. Pencil may be used only for graphs, charts, diagrams etc. 󰂃 Begin your answer to each question on a new page. 󰂃 All answers must be correctly numbered, but need not be in numerical order. 󰂃 Workings must be shown. 󰂃 You may use a calculator, provided the calculator gives no printout, has no word display facilities, is silent and cordless. The provision of batteries and their condition is your responsibility.CERTIFICATE IN ACCOUNTING Level 3 Thursday 2 April Subject Code: 3012 Time allowed: 3 hours 3012/2/09 Page 2 of 7 QUESTION 1 Lille has prepared the following Trading Account, in respect of the year ended 30 September 2008: £000 £000 Sales 120 Less Cost of goods sold – Opening stock 12 Purchases 77 89 Closing stock 6 83 Gross profit 37 In previous years, the gross profit to sales ratio was 33⅓%. Lille suspects his assistant may be stealing goods from stock. REQUIRED (a) Calculate the value of goods the assistant may have stolen, in the year to 30 September 2008: (i) at cost price (ii) at selling price. (6 marks) (b) Give four other possible reasons for the fall in gross profit to sales ratio, in the year to 30 September 2008. (8 marks) Sedan’s fixed assets at 1 January 2008 were shown in her Balance Sheet as follows: Cost Accumulated Depreciation NBV £000 £000 £000 Buildings 720 260 460 Plant and machinery 400 200 200 During the year ended 31 December 2008, the following transactions took place in relation to fixed assets: (1) Buildings (cost £40,000, accumulated depreciation £10,000) were sold for £8,000 (2) New buildings were purchased for £120,000 (3) Plant and machinery (cost £30,000, net book value £10,000) was sold for £17,000 (4) New plant and machinery was purchased for £70,000. Buildings are depreciated at 2% on a straight line basis, assuming zero residual value. Plant and machinery is depreciated at 20% on a reducing balance basis. A full year’s depreciation is charged in the year of purchase and none in the year of sale. REQUIRED (c) Calculate for Sedan, the cost, accumulated depreciation, and net book value at 31 December 2008 of: (i) Buildings (ii) Plant and machinery. (11 marks) (Total 25 marks) 3012/2/09 Page 3 of 7 QUESTION 2 The Purchase Ledger Control Account of York Ltd had a credit balance of £65,331 on 31 January 2009. On that date, the list of balances extracted from the Purchase Ledger had a net credit total of £64,594. Neither the individual purchase ledger accounts, nor the individual sales ledger accounts are treated as part of York Ltd’s double entry records. The following errors were discovered: (1) an invoice for £60, correctly recorded in the Purchase Day Book, had not been posted to the supplier’s account in the Purchase Ledger (2) a purchase invoice for £826 had been completely omitted from the books (3) a credit balance of £270 in the list of purchase ledger balances had been wrongly listed as a debit balance (4) the discount received column in the Cash Book had been over-added by £80 (5) contras of £207 had been correctly entered in the purchase ledger accounts and in the sales ledger accounts, but no entry had been made in either control account (6) a cheque for £875, paid to a supplier, had been entered into the supplier’s account as £785 (7) a page in the Purchase Day Book had been over-added by £100. REQUIRED (a) Prepare Journal entries (without narratives) showing the corrections necessary to the double entry records. (8 marks) (b) Calculate: (i) the corrected balance on the Purchase Ledger Control Account (ii) the corrected net total of the balances extracted from the Purchase Ledger (iii) the change to York Ltd’s net profit as a result of the errors that had been discovered. (13 marks) (c) Explain what is meant by a contra and give one advantage and one disadvantage of using contras. (4 marks) (Total 25 marks) 3012/2/09 Page 4 of 7 QUESTION 3 Glimt Ltd has to choose between projects P and Q, details of which are as follows: Year Project P Project Q £ £ Initial cash investment 1 (beginning) (80,000) (130,000) Trading cash inflows: 1 30,000 20,000 2 40,000 70,000 3 20,000 30,000 4 10,000 60,000 Residual cash inflow 4 (end) 60,000 100,000 Discounting factors Year Factor 1 0.909 2 0.826 3 0.751 4 0.683 REQUIRED For each of the two projects, calculate the following: (a) the net present value (assuming trading cash inflows occur at the end of each year) (6 marks) (b) the pay back period (assuming trading cash inflows accrue evenly over each year) (6 marks) (c) the accounting rate of return. (8 marks) Methods of investment appraisal each have their advantages and disadvantages. REQUIRED (d) State which of the above methods of investment appraisal: (i) is best for the initial screening of projects and why (ii) do not take into account the time value of money (iii) uses profits rather than cash flows. (5 marks) (Total 25 marks)

1.凸版印刷纸

应用于凸版印刷的专用纸张，纸的性质同新闻纸差不多，抗水性、色质纯度、纸张表面的平滑度较新闻纸略好，吸墨性较为均匀，但强墨能力比新闻纸要差。适用于凸版印刷的纸类。有卷筒纸和平板纸两类。

一般定量为52g/㎡、60g/㎡和70g/㎡。薄凸版纸定量为35g/㎡、40g/㎡、45g/㎡和48g/㎡。

纸质洁白平滑，厚薄均匀，具有良好的印刷适性、不透明性、吸墨性，不掉毛，不透印。

采用漂白化学木浆或漂白化学草浆，也有配用部分机械木浆或脱墨废纸浆，经打浆、施胶(施胶度不低于0.25mm)、加填(滑石粉、高岭土、碳酸钙或二氧化钛等)，有时添加化学助剂，在长网造纸机上抄造而成。用于印刷图书、杂志和小说等。

2.新闻纸

新闻纸也叫白报纸，是报刊及书籍的主要用纸。适用于报纸、期刊、课本、连环画等正文用纸。

新闻纸的特点有：纸质松轻、有较好的弹性；吸墨性能好，这就保证了油墨能较好地固着在纸面上。纸张经过压光后两面平滑，不起毛，从而使两面印迹比较清晰而饱满；有一定的机械强度；不透明性能好；适合于高速轮转机印刷。

新闻纸是以机械木浆（或其他化学浆）为原料生产的，含有大量的木质素和其他杂质，不宜长期存放。保存时间过长，纸张会发黄变脆，抗水性能差，不宜书写等。必须使用印报油墨或书籍油墨，油墨粘度不要过高，平版印刷时必须严格控制版面水分。由于其所用原材料以机械木浆为主，含有本质素及杂质，所以纸张不宜长期保存，而且容易破损。

重量（45～52）±0.5g/m^2.

平板纸规格：787×1092，850×1168，880×1230，889×1194.

卷筒纸规格：宽度390，720，781，860，1440，1562，长度约6000～13000m.

新闻纸的吸水量较大，印刷过程中纸张的吸水伸缩是影响彩报套印精度的主要因素，如何控制和消除印刷过程中纸张吸水伸缩对套印精度的影响，特别是在设备和原材料条件不理想的报社，这个问题尤为重要。

2209-651015 pagesM09/4/PHYSI/SPM/ENG/TZ1/XX

Tuesday 12 May 2009 (afternoon)Physicsstandard levelPaPer 1

INSTRUCTIONS TO CANDIDATES

•󰀠Do not open this examination paper until instructed to do so.•󰀠Answer all the questions.•󰀠For each question, choose the answer you consider to be the best and indicate your choice

on the answer sheet provided.45 minutes

© International Baccalaureate Organization 200922096510

22096510–󰀠2󰀠–M09/4/PHYSI/SPM/ENG/TZ1/XX1.󰀠A󰀠volume󰀠is󰀠measured󰀠to󰀠be󰀠52󰀠mm3.󰀠󰀠This󰀠volume󰀠in󰀠m3󰀠is

A.󰀠5.2󰀠×󰀠103󰀠m3.

B.󰀠5.2󰀠×󰀠101󰀠m3.

C.󰀠5.2󰀠×󰀠10−1󰀠m3.

D.󰀠5.2󰀠×󰀠10−8󰀠m3.

2.󰀠The󰀠masses󰀠and󰀠weights󰀠of󰀠different󰀠objects󰀠are󰀠independently󰀠measured.󰀠󰀠The󰀠graph󰀠is󰀠a󰀠plot󰀠of󰀠weight󰀠versus󰀠mass󰀠that󰀠includes󰀠error󰀠bars.

Weight󰀠/󰀠N5040302010

00󰀠1.0󰀠2.0󰀠3.0󰀠4.0󰀠5.0Mass󰀠/󰀠kgThese󰀠experimental󰀠results󰀠suggest󰀠that󰀠the