Over the past quarter century, many countries in earthquake-prone areas have begun to
There is evidence that man is changing: ______.
A.man has been growing taller over the past 500 years
B.man has got stronger eyes than he ever had
C.man's hair is getting thinner and thinner
D.man's limbs are getting weaker because he tends to make less use of them
What is said about the over 100 aircraft incidents in the past 15 years?
A.They may have been caused by the damage to the radio systems.
B.They may have taken place during take - off and landing.
C.They were proved to have been caused by the passengers' portable computers.
D.They were suspected to have resulted from electromagnetic interference.
What is said about the over l00 aircraft incidents in the past 15 years?
A.They may have been caused by the damage to the radio system.
B.They may have taken place during take-off and landing.
C.They were proved to have been caused by the passengers’portable computers.
D.They were suspected to have resulted from electromagnetic interference.
A.It is the oldest institution of government.
B.It goes back to at least the 9th century.
C.It has maintained the continuity over the past thousand years.
D.It seems that it enjoys no real power today.
If you miss Bruce and Robert, you can set your watch when Miss Mary Smith opens the door of the post office. You know it's seven fifty-five. She has five minutes to get ready for work—to put away her raincoat
and take off her hat and coat. Rain or shine, Miss Mary Smith brings raincoat. "You never can tell what the weather will be like when it's time to go home," she always says.
One after another the shops along Main Street open for the day. The clothes shop and the fruit shop get open for business. When Mr. King opens the bookshop, the clock above the shop strides nine.
But every weekday, people go to bed early in Fairfield. The streets are quiet, and the houses are dark when the big clock over the Farmers' Bookshop strikes tell o'clock. The small town is getting ready for tomorrow.
The post office starts its business at ______ every weekday.
A.7:00
B.7:55
C.0.333333
D.0.375
A Sphinx(狮身人面像) is a mythological creature with the body of a lion and the head of a person. The most famous Sphinx is the Great Sphinx of Giza. It is one of the largest and oldest statues in the world. 36_____________ The Great Sphinx faces the sunrise and guards the pyramid tombs of Giza.
37_____________ It is 241 feet long, 20 feet wide, and 66 feet high. The eyes on the face are 6 feet tall, the ears over three feet tall, and the nose would have been nearly 5 feet long before it was knocked off.
Over the past 4,500 years weather and erosion(侵蚀) have damaged the Great Sphinx. It is really amazing that so much of it is left for us to see. 38_____________ It had a long beard and a nose. It also was painted in bright colors. Archeologists think that the face and body were painted red, and the beard was blue.
39_____________ No one is entirely sure exactly how the nose got knocked off. There are stories that Napoleon’s men accidentally knocked off the nose while other stories have the nose getting shot off in target practice by Turkish soldiers.
After the Sphinx was built, over the course of the next 1,000 years it fell into disrepair. 40 _____________ Legend has it that a young prince named Thutmose fell asleep near the head of the Sphinx. He had a dream where he was told that if he restored the Sphinx he would become Pharaoh(法老) of Egypt. Thutmose restored the Sphinx and later became Pharaoh of Egypt.
A. The Great Sphinx is huge!
B. What happened to its nose?
C. The original Sphinx would have looked a lot different
D. It is widely believed that it was carved around 2,500 BC.
E. The Great Sphinx is believed by some scholars to have a beard.
F. The entire body was covered in sand and only the head could be seen
G. Efforts are being made to preserve the Sphinx, but it continues to erode.
36___________
37
38
39
40
请帮忙给出每个问题的正确答案和分析,谢谢!
The nation’s forests have seen a sharp increase in violent incidents—equipment vandalized, people intimidated—over the past ten years. Shearer now carefully inspects every tree before cutting and has been using metal detectors to check every trunk being processed. Yet Ihor Mereszczak, of the Nez Perce Forest Service, says it has been hard to get the FBI’s attention, and investigations have got nowhere.
The ELF is only one thread in a web of underground radical environmentalists. Its aim is to inflict as much financial pain as possible on organizations or people who, by its lights, are exploiting the environment. The ELF, though made up of anonymous cells, nonetheless operates a website offering tips on how to cause fires with electric timers. Until recently, it also had a public spokesman.
Together with the Animal Liberation Front (ALF), which operates along the same lines, the ELF is estimated to be responsible for over $45m-worth of damage in North America over the past few years. In 1998, it caused fires that did $12m-worth of damage in Vail, Colorado, to make the point that the ski resort’s expansion was threatening places where lynxes live. Earlier this year, the ELF burned down the offices of a lumber company in Oregon. Since September 11th, the ALF and ELF have claimed responsibility for starting a fire at a primate research center in New Mexico, releasing mink from an Iowa fur farm, and firebombing a federal corral for wild horses in California.
Are they terrorists? The two groups reject the label, claiming to take all precautions against harming “animals, whether humans or not”. But earlier this year Louis Freeh, the FBI’s boss, listed both organizations among the most active domestic terrorist groups. Scott McInnis, the Republican congressman whose district includes Vail, argues it is only a matter of time before somebody gets hurt, and he now expects the FBI to put in more resources.
The House subcommittee on forests, which Mr McInnis heads, will hold a hearing on eco-terrorism in February. But he has annoyed some mainstream green groups by asking them to denounce the ELF’s and ALF’s methods. Greenpeace, for instance, says that its disapproval is self-evident, and resents being asked to express it. Mr. McInnis still wants their answer by December 1st, but the war on eco-terrorism is off to a rocky start.
第36题:What did the ELF do to Shearer Lumber Products?
[A] Hurt its employees. [B] Crippled its equipments. [C] Hid metals in its trees. [D] Protested against its spiking.
You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.
Receivable balance owing from Yellowmix Co
Greenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.
Warranty provision
The warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.
Required:
(a) Describe the audit procedures required in respect of accounting estimates. (5 marks)
(b) For each of the two issues above:
(i) Discuss the appropriateness of written representations as a form. of audit evidence; and (4 marks)
(ii) Describe additional procedures the auditor should now perform. in order to reach a conclusion on the balance to be included in the financial statements. (6 marks)
Note: The total marks will be split equally between each issue.
(c) The directors of Greenfields have decided not to provide the audit firm with the written representation for the warranty provision as they feel that it is unnecessary.
Required:
Explain the steps the auditor of Greenfields Co should now take and the impact on the audit report in relation to the refusal to provide the written representation. (5 marks)
Kyanite Pizzas Co (Kyanite) operates a large chain of fast food restaurants. You are an audit supervisor of Jasper & Co and are currently preparing the audit programmes for the audit of Kyanite’s financial statements for the year ended 31 March 2016. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.
(i) Property, plant and equipment
In the past Kyanite has received negative press reports over the condition of its fast food restaurants, with comments suggesting they are old fashioned and tired looking. Therefore during the year the company undertook a full review of all its assets and carried out extensive refurbishments to the majority of its restaurants. This review resulted in a significant amount of ageing fixtures and fittings being disposed of and a significant amount of capital expenditure was invested in all remaining restaurants. (6 marks)
(ii) Equity The refurbishment was financed via a share issue in April 2015 at a premium of $1·6 million. (4 marks)
Required:
Describe substantive procedures you should perform. to obtain sufficient and appropriate audit evidence in relation to the above two matters.
Note: The mark allocation is shown against each of the two matters above.