题目内容
（请给出正确答案）
A.join in
B.take part in
C.belong to
D.take place
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更多“Which hobby group do you _____…”相关的问题
In which of the following situations is the teacher playing the role of observer？
A.Giving feedback and dealing with errors.
B.Organizing students to do activities by giving instructions.
C.Walking around to see how each student performs in group work.
D.Offering help to those who need it both in ideas and language.
The audit work for the year ended 30 June 2015 is nearly complete, and you are reviewing the draft audit report which has been prepared by the audit senior. During the year the Hopper Group purchased a new subsidiary company, Seurat Sweeteners Co, which has expertise in the research and design of sugar alternatives. The draft financial statements of the Hopper Group for the year ended 30 June 2015 recognise profit before tax of $495 million (2014 – $462 million) and total assets of $4,617 million (2014: $4,751 million). An extract from the draft audit report is shown below:
Basis of modified opinion (extract)
In their calculation of goodwill on the acquisition of the new subsidiary, the directors have failed to recognise consideration which is contingent upon meeting certain development targets. The directors believe that it is unlikely that these targets will be met by the subsidiary company and, therefore, have not recorded the contingent consideration in the cost of the acquisition. They have disclosed this contingent liability fully in the notes to the financial statements. We do not feel that the directors’ treatment of the contingent consideration is correct and, therefore, do not believe that the criteria of the relevant standard have been met. If this is the case, it would be appropriate to adjust the goodwill balance in the statement of financial position.
We believe that any required adjustment may materially affect the goodwill balance in the statement of financial position. Therefore, in our opinion, the financial statements do not give a true and fair view of the financial position of the Hopper Group and of the Hopper Group’s financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards.
Emphasis of Matter Paragraph
We draw attention to the note to the financial statements which describes the uncertainty relating to the contingent consideration described above. The note provides further information necessary to understand the potential implications of the contingency.
Required:
(a) Critically appraise the draft audit report of the Hopper Group for the year ended 30 June 2015, prepared by the audit senior.
Note: You are NOT required to re-draft the extracts from the audit report. (10 marks)
(b) The audit of the new subsidiary, Seurat Sweeteners Co, was performed by a different firm of auditors, Fish Associates. During your review of the communication from Fish Associates, you note that they were unable to obtain sufficient appropriate evidence with regard to the breakdown of research expenses. The total of research costs expensed by Seurat Sweeteners Co during the year was $1·2 million. Fish Associates has issued a qualified audit opinion on the financial statements of Seurat Sweeteners Co due to this inability to obtain sufficient appropriate evidence.
Required:
Comment on the actions which Rockwell & Co should take as the auditor of the Hopper Group, and the implications for the auditor’s report on the Hopper Group financial statements. (6 marks)
(c) Discuss the quality control procedures which should be carried out by Rockwell & Co prior to the audit report on the Hopper Group being issued. (4 marks)
A.What's your hobby
B.My hobby is making models
C.What do you like doing
A.Yes， I do
B.My hobby is listening to music
C.I like watching TV
【M1】
A.not really
B.nothing
C.not exact
D.not like
【B5】 he, however, might tremble at the 【B6】 of what he is about to do. Together with another two scientists, he is publishing a paper which not only 【B7】 that one group of humanity is more intelligent than the others, but explains the process that has brought this about. The group in 【B8】 are a particular people originated from central Europe. The process is natural selection.
This group generally do well in IQ test, 【B9】 12-15 points above the 【B10】 value of 100, and have contributed 【B11】 to the intellectual and cultural life of the West, as the 【B12】 of their elites, including several world-renowned scientists, 【B13】. They also suffer more often than most people from a number of nasty genetic diseases, such as breast cancer. These facts, 【B14】, have previously been thought unrelated. The former has been 【B15】 to social effects, such as a strong tradition of 【B16】 education. The latter was seen as a (an) 【B17】 of genetic isolation. Dr. Cochran suggests that the intelligence and diseases are intimately 【B18】. His argument is that the unusual history of these people has 【B19】 them to unique evolutionary pressures that have resulted in this 【B20】 state of affairs.
【B1】
A．selected
B．prepared
C．obliged
D．pleased
请根据短文的内容，回答题。
Are You a Successful Leader？
(1) Almost nothing we do in this world is done in isolation. At work or at play, you&39;ll find yourself in groups, working with other people: your team at work, a meeting with colleagues, your family, a holiday with friends, a group of students working together, a day out walking in the mountains, a group of neighbors wanting to make changes. It is now recognized that being able to work successfully with other people is one of the major keys to success, partly because we need to do it so often.＜br＞
(2) In almost every situation where you&39;re in a group, you will need a skilled leader. All groups need leaders and all successful groups have good leaders. Groups without leaders or with weak leaders almost always break down. Members of a leaderless group often begin to feel dissatisfied and frustrated. Time is wasted and the tasks are not achieved. There are often arguments and tensions between people as there is nobody to keep the goals clear. Some personalities dominate and others disappear. Often group members begin not to come to meetings in order to avoid more disharmonies.＜br＞
(3) Some people are natural leaders. The celebrity chef, Antonio Carluccio says, "true leaders are born and you can spot them in kitchens." They&39;re people who combine toughness,fairness and humor. Although a lot of people agree that there are some natural-born leaders,most people now recognize that leadership can also be taught. Our professional and experienced staff can train almost anyone how to be a successful leader. Good leaders don&39;t make people do things in a bossy, controlling way. You can learn how to involve everyone,encouraging the whole group to work towards a common goal.＜br＞
(4) Our training courses use activities and techniques to develop a range of qualities which are necessary to be a good leader. Self-confidence is vital for you to overcome your own fears about being a leader. Successful leaders also need to be calm and intelligent. They need to be able to work out good strategies and make sound judgments under pressure. Lastly, and probably most importantly, good leaders need to be sensitive, sociable and be able to get on with a wide range of people. Good leadership is essentially the ability to influence others and good leaders allow all members of the group to contribute.
Paragraph 1__________ 查看材料
A.Most of good leaders are natural-bom.
B.It"s important to have a good leader.
C.People are in groups.
D.These techniques are used to train leaders.
E.Training can make good leaders.
F.A good leader needs a variety of qualities. A good leader needs a variety of qualities.
Why do women earn less than men do？ Are the differences explained by the fact that women are looked down upon？ If so, the government has to intervene (干预), to force the employers to pay equal wages to equal jobs. However, there is no agreement among economists about the causes of the gap. One view argues that women on the average have chosen low-paid jobs in which workers enjoy the freedom of entering and leaving the labor force, which reduces their years of experience relative to men. Other people say the gap can also be explained by the difference in educational background.
Much of the gap, however, has not been fully explained. It might be the result of some prejudice (偏见) against women. It is this part that has produced calls for government action. What would happen if the government did intervene to increase the wages paid to women？ One possibility is that in comes for women as a group might actually decline (下降). An increase in wage decreases the quantity of labor imput demanded, resulting in decreased employment as the rate of hiring new workers declines The result will be a surplus (过剩) of labor. Those who can find jobs might be better off while those who had jobs might find themselves out of work.
The difference in labor incomes is most obvious between ______.
A．young men and young women
B．young women in the same industry
C．middle-aged men and middle-aged women
D．middle-aged women in the same industry
A.People in beautiful rooms tend to give higher marks to photos of faces than people in ugly rooms
B.The color and general appearance of a room have a deeper effect on the behavior. of the people in it
C.The University of Kansas has studied the effects of the color of room on peoples behavior
D.Beautifully furnished, light-coloured rooms make people more comfortable than ugly, dark rooms
