题目内容
（请给出正确答案）
______ have I heard anything like that in my life.
A. Only
B. Surprisingly
C. Never
D. However
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更多“______ have I heard anything l…”相关的问题
I have no objection______ your story again.
A．to hear
B．to hearing
C．to having heard
D．to have heard
A.don’t always forget other's names
B.don’t hear others’names
C.never forget others’names
D.have the worst memory
(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for this
loan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on
30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financial
difficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will only
receive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended
30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.
Required:
(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)
(a) I know that auditors are required to assess risks of material misstatement by developing an understanding of the business risks of an audit client, but I am not clear on the relationship between business risk and risk of material misstatement. Can you explain the two types of risk, and how identifying business risk relates to risk of material misstatement？ (4 marks)
(b) I worked on the interim audit of Crow Co, a manufacturing company which outsources its payroll function. I know that for Crow Co payroll is material. How does the outsourcing of payroll affect our audit planning？ (4 marks)
(c) Crow Co is tendering for an important contract to supply Hatfield Co. I know that Hatfield Co is also an audit client of our firm, and I have heard that Crow Co’s management has requested our firm to provide advice on the tender it is preparing. What matters should our firm consider in deciding whether to provide advice to Crow Co on the tender？ (5 marks)
(d) I also worked on the audit of Campbell Co, where I heard the managing director, Ting Campbell, discussing a potential new business opportunity with the audit engagement partner. Campbell Co is an events organiser, and is planning to run a programme of nationwide events for accountants, at which speakers will discuss technical updates to financial reporting, tax and audit regulations. Ting proposed that our firm could invest some cash in the business opportunity, supply the speakers, market the events to our audit clients, and that any profit made would be shared between Ryder & Co and Campbell Co. What would be the implications of our firm considering this business opportunity？ (7 marks)
Required:
For each of the issues raised, respond to the audit junior, explaining the ethical and professional matters arising from the audit junior’s comments.
Note: The split of the mark allocation is shown against each of the issues above.
(56)
A．hot
B．warm
C．cool
D．heated
People in the small village have never heard of ______before.
A．so a shocking story
B．a so shocking story
C．so shocking a story
D．a such shocking story
I had an experience recently with someone admitting to me that he had made a mistake fifteen years ago. He told me he had been the manager of a certain store in the neighborhood where I grew up; and he asked me if I remembered the egg cartons (in many countries, eggs are sold by the dozen and are put in cartons). Then he related an incident(event, matter)and I began to remember unclearly the incident he was describing.
I was about eight years old at the time. I went into the store with my mother to do some shopping. On that particular day, I must have found my way to the food department where the incident took place.
There must have been a special sale on eggs that day because there were lots of eggs in dozen and half-dozen cartons. The cartons were put three or four feet high. I must have stopped in front of the piles of egg cartons. Just then a woman came by pushing her shopping cart and knocked off the cartons. For some reason, I decided it was up to me to put the eggs back together, so I went to work.
The manager heard the noise and came rushing over to see what had happened. When he appeared, I was on my knees looking at some of the cartons to see if any of the eggs were broken, but to him it looked as though I was the one who just did it. He severely reprimanded me and wanted me to pay for any broken eggs. I tried to explain, but it did no good. Even though I quickly forgot all about the incident, it is plain that the manager did not.
According to this passage, many people will have a good opinion of those who ______.
A．have never made any mistakes
B．often make mistakes but correct them in no time
C．admit their mistakes
D．forget other people's mistakes easily
But it is not【24】He should put his heart and soul completely【25】his work, and not waste his spare time. "Work while you work and play while you play." is as good a【26】for young people as for old.
There is【27】help to diligence than the habit of early rising, and this, just like【28】good habits, is most easily formed in【29】. There is an English proverb "Lost time never retums." This【30】everybody must be diligent, and must make good use of his【31】. One must study hard when one is young,【32】one may make【33】progress, succeed in life and become useful to one's country and people.
I have never heard【34】are diligent will become beggars, but I know that lazy fellows will become beggars. Therefore, I should say that diligence is the mother of【35】
(46)
A．of much use
B．of no use
C．quite useful
D．a little useful
