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You are setting up DNS, and you want to assign a Pointer （PTR) record to a computer.Wh

You are setting up DNS, and you want to assign a Pointer (PTR) record to a computer.What does the PTR record accomplish？()

A.The PTR record identifies DNS servers for the DNS domain

B.The PTR record identifies the DNS server with the best source of information for the DNS domain

C.The PTR record performs reverse DNS lookups

D.The PTR record creates an alias for a specific host

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第1题

Passage Five Probably the hardest part of setting goals is the first step of actually d

Passage Five

Probably the hardest part of setting goals is the first step of actually deciding to take action!The first barrier facing most people is the incorrect assumption that goals are only for business people.The reality is everyone sets goals mentally throughout the day.There are always occasions where something has to be done at a particular time Or in a particular place.Simple examples could be getting up at a certain time in order to be at work，or to meet with a friend for a leisure activity.

The beauty of having goals is the uniqueness.of each one to’the goal setter.

Whether it is personal，financial，business or spiritual，they are all specific to that person and their circumstances.

The most important part initially is to write them down.Having goals mritten down gives you incredible power while helping you to focus on this area.

Aim for something that will stretch you while remaining achievable.If you achieve your goal too easily,it is not high enough to make any significant change in your life and needs to be adjusted.On the other hand，if you consistently miss the goals，re-evaluate，and consider setting them a little lower as you will only get discouraged and probably give up. The aim is to keep growing，and moving into a more satisfactory position for your particular circumstances.

As you obtain the levels that you have set for yourself,always include a small reward at each point.This might only be a small thing in the early days like a meal out or a weekend vacation.

Remember that these changes will not happen overnight and there will be a period of time when nothing seems to be happening.This is why the goals need to be detailed and as specific as possible with a consequence and benefit.

Allow some time on a daily basis to educate yourself on how to make the necessary adjustments in your life.This could include listening to a CD，or reading a book on motivation etc.

A simple method to start with could be one goal in the main areas of life to be achieved in one month,six months,twelve months or five years.Break that down further into a daily,weekly and monthly system.Stay focused and disciplined t0 achieve all that you desire.

51.The simple examples in Paragraph 1 convey the message that___________.

A.goals are setmostlyforimportantthings

B. most people know when it is time to set goals

C.people set goals tO get things done all the time

D.it is necessary tO set goals occasionally

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第2题

2 David Gould set up his accounting firm, providing accounting services to small businesse

s, in 2001. Within three

years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained

through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer

people, were receiving less than satisfactory service from their current accountants. These accounting firms typically

had between five and ten partners and operated regionally and not nationally. Evidence of poor service included

limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify

opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for

the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.

David has deliberately kept the costs of the business down by employing three part-time accountants and relying on

his wife to run the office.

David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two

and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the

necessary funding, is to be launched in September 2006. David is to focus on the business development side of the

partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that

accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.

He is also convinced that there are real opportunities for the partnership to move into new areas such as providing

accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up

its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and

complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’

time.

David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow

and develop.

Required:

(a) Write a short report for David giving the key features that you consider to be important and that you would

expect to see in the business plan for the Gould and King partnership that David has to present to his bank.

(12 marks)

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第3题

？Look at the article below about getting along with the boss and following questions.？For

？Look at the article below about getting along with the boss and following questions.

？For each question (13 - 18), mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose.

Getting Along with the Boss

You know that a positive relationship with your work superiors is essential to your success. But how do you ensure you stay on their right side？ Your boss holds 2 our future prospects in his or her hands. Expect very few favors from a boss who does not like you, Bad relationship with the boss also means missed advancement opportunities: it is one of the major reasons for high staff turnover. If you resign because of the boss. you may also expect a dent in your professional reputation, Imagine having to provide such an "ex" boss as the contact referral person at your next interview !

The relationship you have with your boss can be a major factor in determining your rise up the ladder. Your boss isn't only your supervisor. He or she is also the person best equipped (or should be I to help you do the job you are paid to do. He/she is privy to the company's goals and knows what the company is looking for in future executives. He/she can inform. you of company direction that may affect your future aspirations, He/she can put in a good word for you in the right eats. He/she is also your ally when you need back up, support or cooperation from other departments.

But how does this help you establish a meaningful working relationship with your boss？ The key is communication. Know your boss' priorities and try to anticipate his/her needs before he/she asks. Don't think narrowly in terms of your own immediate position. Try to understand where what you do ties in with the bigger picture.

What other things can you discover about your boss？ Is he/she conservative or informal？ Does he/she prefer to be greeted as Mr. Ms. Miss or Mrs. or prefer first names？ Is his/hers an "open door" policy or does he/she prefers you setting appointments with them？ Respect your boss' time. Never barge into their office expecting or demanding an hearing immediately. Does he/she prefer to be kept informed with progress reports, or prefer you show initiative and get on with the job？

Don't be a "yes man" and don't offer false flattery in the hope of' getting somewhere. It won't work! And don't aim for "closeness" in the working relationship because this can also backfire. If your boss depends upon you too much. he/she won't recommend you for promotions because you are needed too much where you are. Another possibility is that if he/ she is not a good manager, he/she may be given their marching orders. If you are seen to be a part of his/her management mishaps, you may be marching out the door with him/her! Do what you can to stay in his/her good books. Don't take "sickies" unless you are sick! Be an effective, cooperative, responsible and courteous employee and team player.

It is possible that you are already these things, and you are working for somebody whose management style. disagrees with your needs or expectations. Maybe friction cannot be avoided. Then, you may be better off looking for a new job in a new department or company. In short, getting along with your boss entails getting to know his/her likes and dislikes and learning to work with his/her personality and management style. And the upside about mastering communication and people skills with your own boss is that one day, those skills will pay off in your own management role with your own team.

The writer says that a bad relationship with your boss may result in all of the following except

A．less favors from your boss.

B．the loss of your job.

C．a dent in your reputation.

D．the loss of your opportunities for promotion.

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第4题

Only in this way （) come up with a solution（解决办法) to problem.

A.you can

B.your can

C.can you

D.can your

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第5题

Heraklion Co is a manufacturer of footballs and is a new audit client for your firm. You a

re an audit supervisor of Spinalonga & Co and are currently preparing for the forthcoming interim and final audit for the year ending 31 October 20X6. You are required to document and assess the sales system, recommend control improvements to deal with a specific fraud issue as well as undertake substantive testing of revenue.

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)

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第6题

一I wonder if I could use your dictionary？一Sure.（）.

A.Go on

B.Here you are

C.Go up

D.Here are you

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第7题

You must （) what you said.It's unfair.

A.take up

B.take in

C.take back

D.take off

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第8题

You have recently been appointed as an assistant management accountant in a large company,

PC Co. When you meet the production manager, you overhear him speaking to one of his staff, saying:

‘Budgeting is a waste of time. I don’t see the point of it. It tells us what we can’t afford but it doesn’t keep us from buying it. It simply makes us invent new ways of manipulating figures. If all levels of management aren’t involved in the setting of the budget, they might as well not bother preparing one.’

Required:

(a) Identify and explain SIX objectives of a budgetary control system. (9 marks)

(b) Discuss the concept of a participative style. of budgeting in terms of the six objectives identified in part (a). (11 marks)

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第9题

It was the kind of morning when you wake up and feel really ____ .

A.live

B.living

C.alive

D.lively

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第10题