When dealing with an angry customer, which is NOT the right attitude?
A.Be concerned.
B.Be patient.
C.Be amused.
A.Be concerned.
B.Be patient.
C.Be amused.
A.simpler than
B.more difficult than
C.not yet understood
D.the same as
A.cheating
B.cheat
C.to cheat
D.to be cheating
A.As a result B.Furthermore C.In conclusion D.Second E.First of all
With more and more people becoming rich in recent years,it is a new tendency for them to send their children to study abroad.But I don't think it is a good idea._____,children are too young to look after themselves._____,the language barrier is a serious problem.Many children are not proficient,in the foreign language before going abroad._____,they have difficulty in understanding what .the native speakers are talking about.Third,they may get into trouble when dealing with various situations for lack of knowledge of the customs in the strange land.____,the cost of living,is much higher than that in our country,which might cause a heavy,burden to the family._____,there are more disadvantages in sending children to study abroad.So,we'd better not do it.
A.Overall 10 publications with clinical trials could be identified Their clinical outcome was compared with that laboratory bond strength studies.
B.Clinical data provide strong evidence that air-abrasion at a moderate pressure in combination with using phosphate monomer containing primers and/or luting resins provide long-term durable bonding to glass-infiltrated alumina and zirconia ceramic under the humid and stressful oral conditions.
C.As simple and clinically reliable bonding methods to oxide ceramics exist, the rationale for development of alternative bonding methods might be reconsidered especially when these methods are more time consuming or require rather complicated and/or technique sensitive procedures.
D.Conducting a PubMed database search in May 2014 for articles dealing with the resin bond to dental zirconia ceramic reveals an astonishing increase of research being published in the last two decades years.
B.Clinical data provide strong evidence that air-abrasion at a moderate pressure in combination with using phosphate monomer containing primers and/or luting resins provide long-term durable bonding to glass-infiltrated alumina and zirconia ceramic under the humid and stressful oral conditions.
C. As simple and clinically reliable bonding methods to oxide ceramics exist, the rationale for development of alternative bonding methods might be reconsidered especially when these methods are more time consuming or require rather complicated and/or technique sensitive procedures.
D.Conducting a PubMed database search in May 2014 for articles dealing with the resin bond to dental zirconia ceramic reveals an astonishing increase of research being published in the last two decades years.
What do statistics do for science?
A.They get rid of intuition,
B.They make it more logical.
C.They reduce everything to numbers.
D.They give an idea of the amount of error involved.
Section B – TWO questions ONLY to be attempted
(a) You are a manager in Lark & Co, responsible for the audit of Heron Co, an owner-managed business which operates a chain of bars and restaurants. This is your firm’s first year auditing the client and the audit for the year ended 31 March 2012 is underway. The audit senior sends a note for your attention:
‘When I was auditing revenue I noticed something strange. Heron Co’s revenue, which is almost entirely cash-based, is recognised at $5·5 million in the draft financial statements. However, the accounting system shows that till receipts for cash paid by customers amount to only $3·5 million. This seemed odd, so I questioned Ava Gull, the financial controller about this. She said that Jack Heron, the company’s owner, deals with cash receipts and posts through journals dealing with cash and revenue. Ava asked Jack the reason for these journals but he refused to give an explanation.
‘While auditing cash, I noticed a payment of $2 million made by electronic transfer from the company’s bank account to an overseas financial institution. The bank statement showed that the transfer was authorised by Jack Heron, but no other documentation regarding the transfer was available.
‘Alarmed by the size of this transaction, and the lack of evidence to support it, I questioned Jack Heron, asking him about the source of cash receipts and the reason for electronic transfer. He would not give any answers and became quite aggressive.’
Required:
(i) Discuss the implications of the circumstances described in the audit senior’s note; and (6 marks)
(ii) Explain the nature of any reporting that should take place by the audit senior. (3 marks)
(b) You are also responsible for the audit of Coot Co, and you are currently reviewing the working papers of the audit for the year ended 28 February 2012. In the working papers dealing with payroll, the audit junior has commented as follows:
‘Several new employees have been added to the company’s payroll during the year, with combined payments of $125,000 being made to them. There does not appear to be any authorisation for these additions. When I questioned the payroll supervisor who made the amendments, she said that no authorisation was needed because the new employees are only working for the company on a temporary basis. However, when discussing staffing levels with management, it was stated that no new employees have been taken on this year. Other than the tests of controls planned, no other audit work has been performed.’
Required:
In relation to the audit of Coot Co’s payroll:
Explain the meaning of the term ‘professional skepticism’, and recommend any further actions that should be taken by the auditor. (6 marks)
A friend of mine had this problem and handled it in the most tactful (得体的) way I've ever seen. Instead of telling her admirer directly, she devoted herself to introducing him to every girl she knew. Whenever she had a date with him, she arranged to drop in at the home of one of her girl friends. At last he clicked (一见如故) with one of these girls, and then everyone was happy. My friend was rid of a problem and she still had the young man as a friend, which was just what she wanted him to be.
Of course this solution may not work for you. You may have your own way of dealing with the problem. But whatever you decide to do, keep one thing in mind—the boy in question has feelings every bit as sensitive as your own. So try to find a way of discouraging him without hurting him.
The best title for this passage would be______.
A.How to Make a Friend
B.Problems of Dating
C.Good Advice for Girls
D.How to Free Yourself from an Admirer
阅读下列短文,然后根据短文的内容从 62~65 小题的四个选择项中选出最佳的一项。
D
While acting may run in the family,it wasn't Angelina Jolie's only choice when thinking about her future. Although Jolie has studied her craft(技艺)since childhood,at one point the 26-year-old,who stars this month in Tomb Raider with her father,actor John Voight,wanted to be a funeral(殡葬)director.“I thought that the crossing over could be a beautiful thing and a time of comfort when people could reach out to each other.”
Tradition(传统)is always attractive and interesting to Jolie,who moved with her mother,Marcheline Bertand,and brother after her parents separated when she was two.“I never had one home. I never had an attic(阁楼)that had old things in it. We always moved,so I was never rooted anywhere. And I always dreamed of having that attic of things that I could go back and have a look. I'm very drawn to some things that are tradition,that are roots,and I think that may be why I paid such special attention to funerals.”
Finally,she chose acting.“Following in my father's footsteps,”she says,“is an interesting thing,because I think we speak to each other through our work. You don't really know your parents in a certain way,and they don't really know you. So he can watch a film and see how I am as a woman,the way I’m dealing with a husband who's been hurt,or the way I'm crying alone.”
“And it's the same for me:I can watch films of his and just see who he is. I've learned to understand him as a person.”
第 62 题 The passage is about a woman who _______.
A.was once a funeral director
B.is the leading actress in Tomb Raider
C.wants an attic to live in
D.was hurt by her husband
A.dealing with
B.dealing
C.handling
D.dealt in
(9)
A.In dealing with collections, banks will do nothing to follow the collection order.
B.Banks will do something in dealing with the collection order.
C.Banks should strictly follow the instructions in the collection order.
D.In dealing with collections, the bank is usually useless.