Was it last summer()you and your friends went to Moscow?
A.when
B.that
C.which
A.when
B.that
C.which
A.We went to the beach last summer holiday
B.We had a sunbath last summer holiday
C.We travelled last summer holiday
B、It was last summer that he graduated from the college.
A.where
B.which
C.that
D.who
A.be
B.being
C.been
D.to be
去年夏天一万五千头海豹死亡,这是与北海污染有关的灾难性事件之一。
听力原文: Last summer, I took my first flight from London to New York. I boarded the plane at Crayon Airfield and, from that moment on, my life was arranged for me on the trip. First, I was directed to my seat by the stewardess, and then when the plane was ready to take off, the other passengers and I were told to fasten our seat belts. A few minutes after take-off, magazines and newspapers were passed out. Because my ears hurt, I was given some gum to chew. Next, we were given instructions on what to do in case of an emergency. We were given earphones to listen to music and told that a movie would be shown after dinner. Before dinner, we were asked if we wanted a cocktail. Dinner was served on a tray, and it was attractive and delicious. We were permitted to have a refill on any beverage. After the dinner, we were shown a new Hollywood movie. When I felt cold, I was given a blanket, when I felt airsick the stewardess gave me a paper bag. Everything was done for the comfort of the passengers. When the plane landed, I was almost sorry to get off and have to start doing things for myself again.
(33)
A.In Washington.
B.In London.
C.In New York.
D.In Yorkshire.
W: Why don't you try house-sitting? Last summer Cindy was a house sitter for the Smiths when they went away on vacation. They hired Cindy to stay in their house because they didn't want it left empty.
M: You mean they paid Cindy just to live in their house?
W: It wasn't that easy. She had to water the house plants, mow the lawn, and even take care of the pets.
M: I guess it is a little like baby-sitting, except you're taking care of a house instead of children.
W: The student employment office still has a few jobs posted.
M: Do I just have to fill oat an application?
W: You have to have an interview with the homeowner and provide three references at least.
M: That seems like a lot of trouble for a summer job.
W: Well, the homeowner wants some guarantee that they can trust the house sitter. You know they want to make sure you're not the type who'll hold wild parties in their house, or bring a group of friends in with you.
M: I see. House sitters who do that sort of thing probably aren't paid then.
W: Usually they're paid anyway just because the homeowners don't want to make a fuss. But if the homeowner reports it, the house sitter won't be able to get another job easily. So why don't you apply?
M: I think I will. Thank you.
(20)
A.They left their pets with neighbors.
B.They rented their house to a student.
C.They hired someone to stay in their home.
D.They asked their gardener to watch their house.
(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)
(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.
During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.
During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.
From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.
Required:
(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)
(ii) For each threat explain how it might be avoided. (5 marks)
(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)
If you think that you have all the necessary qualities, you may feel that you would like to be a teacher One way lo decide,if you live in the United Stales,is by joining a club for future teachers, such as Student Action For Education. Clubs like this give you advice about your career and also allow you to watch teachers at work, attend meetings and experiment with teaching methods and equipment. You could also talk wiih the career advisors at your school or university. Finally you could try teaching a younger student or becoming an advisor at summer camp for children.Any activity in which you are dealing with children will help you decide whether you have a vocation for teachering.
Which sentence in Paragraph 1 is topic sentence?
A.The 1st sentence
B.The 2nd sentence
C.The last sentence
D.There is no topic sentence in the paragraph
According to tKe author/ a teacher should show a firm mindA.that suffers only from tiredness
B.that suffers only from unhappiness
C.that suffers only from unusual tiredness or unhappiness
D.that does not suffer from tiredness nor from unhappiness
The last paragraph is mainly concerned with___.A.the ways of deciding one’s career
B.the ways to decide whether teaching could be one’s career
C.joining a club for future teachers
D.talking to dn advisor when choosing a career
Which of the following does the author recommend to a person who wants to be a teacher?A.Watching teachers at work/ or organizing students/ spare time activities
B.Joining a future teacKers/ club, tdlking witK career advisors/ or working with children
C.Preparing and correcting homework/experimenting with teaching methods ditd equipment
D.Planning lessons/ or attending teachers/ meetings
请帮忙给出每个问题的正确答案和分析,谢谢!