题目内容
（请给出正确答案）
A.Forgivably
B.Steadily
C.Constantly
D.Luckily
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A.print working derictory
B.print where derictory
C.public working derictory
D.print working depth
–Where is John？ I couldn't find him. （)
A.He is very busy working on his project.
B.I am sorry but I 'm afraid I can 't agree with you.
C.I suppose he could have gone to the meeting room.
between your firm and the client regarding a material issue. You are reviewing the going concern section of the audit
file of Dexter Co, a client with considerable cash flow difficulties, and other, less significant operational indicators of
going concern problems. The working papers indicate that Dexter Co is currently trying to raise finance to fund
operating cash flows, and state that if the finance is not received, there is significant doubt over the going concern
status of the company. The working papers conclude that the going concern assumption is appropriate, but it is
recommended that the financial statements should contain a note explaining the cash flow problems faced by the
company, along with a description of the finance being sought, and an evaluation of the going concern status of the
company. The directors do not wish to include the note in the financial statements.
Required:
(b) Consider and comment on the possible reasons why the directors of Dexter Co are reluctant to provide the
note to the financial statements. (5 marks)
Which of the following is the most inclusive title for the passage？
A．Chocolate—The Passion of a Lifetime
B．The Chocolate Munchers Club
C．Chocolate—A New Art Form
D．The Last Word in Good Taste
(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing two
matters that have been left for your attention on the audit working paper file for the year ended 30 September
2005:
(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no full
physical inventory count at 30 September 2005 as a system of continuous stock checking is operated by
warehouse personnel under the supervision of an internal audit department.
A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before the
year-end inventory position was determined. As data recovery procedures were found to be inadequate,
Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstruction
exercise is expected to be completed in January 2006. (6 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
Even without taking the technology to its limits, the idea of education as a lifelong process is catching on throughout the industrialized world. Already, working adults who pursue their studies part-time make up roughly half of students taking college courses in the United States.
However, there is debate in scholar circles about how far new technology should be used for teaching academic subjects in which personal contacts between teacher and student are still vital. Britain's Open University, for example, a world leader in distance education, has embraced information technology cautiously, believing it to be no substitute for books and the exchange of ideas at live tutorials and summer schools.
But the Open University is also moving with the tide. It has set up a "knowledge media institute" to explore ways of adopting information technology. Some teachers are concerned about this trend, arguing that the heavy investment that students are expected to make in computer and communications equipment contradicts the concept of "open" cost, of course, is and important factor in many developing countries, where few people have computers or even phones. Rather than uniting the world, the new technologies could lead to societies of information haves and have-nots.
Distance learning is different from the traditional correspondence course in that______.
A．it requires the individual student to work alone
B．it enables all the students to work at the same pace
C．it allows students to discuss with one another and their teachers
D．it enables geographically scattered students to study in the same physical classroom
Many observers wrote about the loneliness and monotony of life on the Plains. Men escaped the oppressiveness by working outdoors and taking occasional trips to sell crops or buy supplies. But women were more isolated, confined by domestic chores to the household, where, as one writer remarked, they were "not much better than slaves. It is a weary, monotonous round of cooking and washing and mending and as a result the insane asylum is 1/3 filled with wives of farmers."
In agriculture, the transformation was marked by the emergence of the grain elevators, the cotton presses, the warehouses, and the commodity exchanges that seemed to so many of the nation's farmers the visible sign of a vast conspiracy against them. In manufacturing, the transformation was marked by the emergence of a "new factory system" in which plants became larger, more complex, and more systematically organized and managed. And in distribution, the transformation was marked by the emergence of the jobber(中间商), the wholesaler, and 'the mass retailer(零售商). These changes radically altered the nature of work during the half century between 1870 and 1920.
To be sure, there were still small workshops, where skilled craftspeople manufactured products ranging from newspapers to cabinets to plumbing fixtures. There were the sweatshops in city tenements, where groups of men and women in household settings manufactured clothing or cigars on a piecework basis. And there were factories in occupations such as metalwork where individual contractors presided over what were essentially handicraft proprietorships that coexisted within a single building. But as the number of wage earners in manufacturing rose from 2.7 million in 1888 to 4.5 million in 1900 to 8.4 million in 1920, the number of huge plants like the Baldwin Locomotive Works in Philadelphia burgeoned (迅速成长), as did the size of average plant. (The Baldwin Works had 600 employees in 1855, 3,000 in 1875, and 8,000 in 1900.) By 1920, at least in the northeastern United States where most of the nation's manufacturing wage earners were concentrated, three-quarters of those worked in factories with more than 100 employees and 30 percent worked in factories with more than 100 employees.
What can be inferred from the passage about the agricultural sector of the economy after the Civil War？______
A．New technological developments had little effect on farmers
B．The percentage of the total population working in agriculture declined
C．Many farms destroyed in the war were rebuilt after the war
D．Farmers achieved new, prosperity because of better rural transportation
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Joachim's vision is based on an idea called pleaching (编织), where tree branches are grown so that they naturally weave together. Since the growth patterns of trees are {effected; affected; attempted} by wind and sunlight, it may be possible to control the way a tree develops.
These Fabricated Tree House Habitats would use trees grown into shapes as housing. One of the {purposes; disadvantages; advantages} of these designs is that trees would not have to be cut down for lumber.
"A 100 percent treehouse would take years to create," Joachim said.{Depending on; Judging by; Protected from} the climate, a house could take anywhere from 5 to 30 years to grow. Fortunately, there's a way to speed up the process. Joachim suggests including ecological materials such as sod (草皮), grasses and living branches in the housing designs. "This material would be able to move as the house grows," Joachim said.
A home would become an actual ecosystem, a community of plants, animals, and bacteria working together. The trees would also give off water vapor that would assist in {cleaning; heating; cooling} the homes. Solar panels and wind would help provide energy. The tree homes might even have soil pockets, where plants could grow from the structure itself.
Work has already begun on Joachim's first design—a house made from 50 percent recycled and 50 percent living things. Joachim is confident about the {happiness; benefit; importance} of his work, as he uses natural products without destroying nature.
"The environment and its study are very important. We need to respect nature, don't take it for granted," he said.
