题目内容
（请给出正确答案）
The disadvantage(s) of using web lashing on light vehicles aboard Ro-Ro vessels is that it ______.
A.deteriorates in sunlight
B.cuts on sharp edges
C.is vulnerable to damage and pilferage
D.All of the above
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更多“The disadvantage（s) of using w…”相关的问题
A.advantage
B.disadvantage
C.practice
Which of the following can be a disadvantage of search agents？
A．Lack of counseling.
B．Limited number of visits.
C．Lower efficiency.
D．Fewer successful matches.
One big()of formal education is the high cost.
A. advantage
B. disadvantage
C. strength
听力原文： The private motor vehicle has given us a freedom our ancestors could not dream about. We can travel swiftly, and usually safely, over the roads which have been built to accommodate our cars. People can display their wealth by driving a car which may cost as much as another person's home.
(29) Sadly the car has become a disadvantage as well as a boon. The car pollutes the atmosphere, may be involved in serious accidents, and by its very numbers blocks roads. (29) How can we reduce its use？ The car is only desirable if we can use it easily, so we might begin by reducing access to parking spaces in the cities and simultaneously increasing the quality and availability of public transport. Cars could be banned from certain parts of the city, thus forcing people to walk or to use public transport. The expense of buying and running a car can be raised. (30) If the motorist is faced with a high purchase price, high road tax, high insurance premiums and substantial fines he or she may reconsider the purchase. A corresponding reduction in the price of public transport would help this financial argument against car ownership.
Neither of these arguments will sway the super rich who can afford the status cars, but it would perhaps encourage them to look at other ways of demon-strafing their wealth. (31) However we do it, reducing the number of cars on the road will reduce the problems of pollution and the congestion which can bring cities to a standstill.
29. What does the speaker focus on？
30.What factor might hinder most people's consideration of purchasing private cars？
31.What would be the result if the number of private cars is reduced？
(4)
A．The sadness of being involved in accidents.
B．Ways to limit the use of private cars.
C．The serious pollution on motor roads.
D．Freedom to travel quickly and safely.
A.dvantage,disadvantage
B.strong/goodpoint,weakpoint
C.benefit,shortcoming
D.strength,weakness
E.virtue,defect/fault
The text is mainly about _____.
［A］ the advantage of having cosmetic surgery
［B］ what kind of people should have cosmetic surgery
［C］ the reason why cosmetic surgery is so popular
［D］ the disadvantage of having cosmetic surgery
cants do not set about their task in the right way. They do not study the job requirements 27()enough and dispatch applications to all and sundry (所有的人) in the hope that one will bear fruit (奏效). The personnel manager of a textile’s manufacturer for example 28()for designers. He was willing to consider young people 29()working experience provided they had good ideas. The replies contained many remarks like this,"At school I was good at art", "I like drawing things" and even "I write very interesting stories". Only one applicant was sensible enough to30() samples of her designs. She got the job.
Personnel managers emphasize the need for a good letter of application. They do not look for the finest writing paper or perfect typing, but it is 31() to expect legible writing on a clean sheet of paper, not a piece torn roughly from an exercise book.
As soon as the applicant is lucky enough to receive an invitation to attend all interviews, he 32()acknowledge the letter and say he will attend. But the manager does not end there. The wise applicant will fill in the interval making himself familiar with Some activities of the company he hopes to33()applicants have not the faintest idea 34() the company does and this puts them 35() a great disadvantage when they come to answer the questions that will be put to them in the interview.
A、enclose
B、that
C、reasonable
D、failure
E、to
F、acknowledge
G、what
H、deeply
I、advertised
J、with
K、without
L、should
M、which
N、join
O、at
It has long been known that a taxi firm called AAAA cars has a big advantage over Zodiac cars when customers thumb through their phone directories. Less well known is the advantage that Adam Abbott has in life over Zoë Zysman. English names are fairly evenly spread between the halves of the alphabet. Yet a suspiciously large number of top people have surnames beginning with letters between A and K.
Thus the American president and vice-president have surnames starting with B and C respectively; and 26 of George Bush’s predecessors (including his father) had surnames in the first half of the alphabet against just 16 in the second half. Even more striking, six of the seven heads of government of the G7 rich countries are alphabetically advantaged (Berlusconi, Blair, Bush, Chirac, Chrétien and Koizumi). The world’s three top central bankers (Greenspan, Duisenberg and Hayami) are all close to the top of the alphabet, even if one of them really uses Japanese characters. As are the world’s five richest men (Gates, Buffett, Allen, Ellison and Albrecht).
Can this merely be coincidence？ One theory, dreamt up in all the spare time enjoyed by the alphabetically disadvantaged, is that the rot sets in early. At the start of the first year in infant school, teachers seat pupils alphabetically from the front, to make it easier to remember their names. So short-sighted Zysman junior gets stuck in the back row, and is rarely asked the improving questions posed by those insensitive teachers. At the time the alphabetically disadvantaged may think they have had a lucky escape. Yet the result may be worse qualifications, because they get less individual attention, as well as less confidence in speaking publicly.
The humiliation continues. At university graduation ceremonies, the ABCs proudly get their awards first; by the time they reach the Zysmans most people are literally having a ZZZ. Shortlists for job interviews, election ballot papers, lists of conference speakers and attendees: all tend to be drawn up alphabetically, and their recipients lose interest as they plough through them.
第46题：What does the author intend to illustrate with AAA A cars and Zodiac cars？
A A kind of overlooked inequality.
B A type of conspicuous bias.
C A type of personal prejudice.
D A kind of brand discrimination.
W: But the card holders should pay a significant annual fee, perhaps as high as ￡ 50.
Q: What is the disadvantage for gold cards holders？
(16)
A．High credit limits
B．High annual fee.
C．Low interest rates.
D．Monthly statements.
Sales ordering, goods despatched and invoicing
Heraklion Co sells footballs to a range of large and small sports equipment retailers in several countries. Sales are made through a network of sales staff employed by Heraklion Co, but new customer leads are generated through a third party company. Sales staff are responsible for assessing new customers’ creditworthiness and proposing a credit limit which is then authorised by the sales director. The sales staff have monthly sales targets and are able to use their discretion in granting sales discounts up to a maximum of 10%. They then record any discount granted in the customer master data file.
The sales staff visit customer sites personally and orders are completed using a two-part pre-printed order form. One copy is left with the customer and the other copy is retained by the sales person. The sales order number is based on the sales person’s own identification (ID) number.
The company markets itself on being able to despatch all orders within three working days. Once the order is taken, the sales person emails the finance department and warehouse despatch team with the customer ID and the sales order details and from this a pick list is generated. Sequentially numbered goods despatched notes are completed and filed in the warehouse.
Sequentially numbered invoices are generated using the pick lists for quantities and the customer master data file for prices. Standard credit terms for customers are 30 days and on a monthly basis sales invoices which are over 90 days outstanding are notified to the relevant sales person to chase payment directly with the customer.
Payroll fraud
The finance director, Montse Mirabelle, has informed you that a significant fraud took place during the year in the payroll department. A number of fictitious employees were set up on the payroll and wages were paid into one bank account. This bank account belonged to two supervisors, who were married, and were employed by Heraklion Co. One had sole responsibility for setting up new joiners in the payroll system and the other processed and authorised bank transfer requests for wages and supplier payments. These employees no longer work for the company and Montse has asked the audit firm for recommendations on how to improve controls in this area to prevent this type of fraud occurring again. Heraklion Co operates a Human Resources department.
Required:
(a) Describe TWO methods for documenting the sales system, and for each explain ONE advantage and ONE disadvantage of using this method. (6 marks)
(b) Identify and explain SEVEN deficiencies in the sales system of Heraklion Co and provide a recommendation to address each of these deficiencies. Note: Prepare your answer using two columns headed Control deficiency and Control recommendation respectively. (14 marks)
(c) In relation to the payroll fraud, identify and explain THREE controls Heraklion Co should implement to reduce the risk of this type of fraud occurring again and, for each control, describe how it would mitigate the risk. (6 marks)
(d) Describe substantive procedures the auditor should perform. to obtain sufficient and appropriate audit evidence in relation to Heraklion Co’s revenue. (4 marks)
