What consist the qualities of a good language teacher?
A.Ethic devotion
B.Professional quality
C.Personal style
D.Teaching experience
A.Ethic devotion
B.Professional quality
C.Personal style
D.Teaching experience
听力原文: Back-to-Back credits consist of two entirely separate documentary credits, but one credit may act as security for the other. They apply in transactions when actual suppliers and ultimate buyers deal through a middleman. If the supplier insists on a documentary credit, the middleman may apply to his bank for a credit on his behalf. If the middleman's bank is satisfied with his creditworthiness, the bank will issue the credit in the normal way and no other formalities will apply. However, the "back-to-back" credit comes into use if the bank insists that the middleman obtain a documentary credit in his favor from the ultimate buyer as security for the "back-to-back" credit in favor of the actual supplier. Only the middleman and his banker know the "back-to-back" credit, and only they are concerned with credit.
25. What do the back-to-back credits consist of?
26.In which situation do the back-to-back credits apply?
27.In whose favor is the back-to-back credit issued.?
(25)
A.It consists of one commercial credit and one standby credit.
B.It consists of two entirely separate documentary credits.
C.It consists of a credit and some commercial documents.
D.It consists of a bill of exchange and a bill of lading.
(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative
non-financial performance measures that could be used to assess the ‘quality of service’ provided by the
Dental Health Partnership. (3 marks)
A.During the day,she would display three balls in a vertical line
B.If making way,she would show masthead lights at night
C.If at anchor,she need not show anchor lights while displaying identifying lights
D.Her fog signal would consist of a rapid ringing of a bell for five seconds every minute
【 The Internet ofthings (IoT) is the inter-networking ofphysical devices,vehicles ,buildings ,and other items embedded with electronics ,software,sensors,actuators,and network connectivity which enable these objects to collect and exchange data. In 2013 the Global Standards Initiative on Internet ofThings (IoT-GSI) defined the 10T as " a global infrastructure for the information society, enabling advanced services by interconnecting (physical and virtual) things based on existing and evolving interoperable information and communication technologies" and for these purposes a "thing" is "an object ofthe physical world (physical things) or the information world (virtual things). which is capable ofbeing identified and integrated into communication networks". The 10T allows objects to be sensed or controlled remotely across existing network infrastructure ,creating opportunities for more direct integration of the physical world into computer - based systems,and resulting in improved efficiency. Accuracy and economic benefit in addition to reduced human intervention. When IoT is augmented with sensors and actuators,the technology becomes an instance of the more general class of cyber physical systems,which also encompasses technologies such as smart grids,virtual power plants ,smart homes ,intelligent transportation and smart cities. Each thing is uniquely identifiable through its embedded computing system but is able to interoperate within the existing Intemet infrastructure. Experts estimate that the 10T wi l1 consist of about 30 bi l1ion objects by 2020. 】 Based on the paragraph above,we know that the applications ofthe 10T include (98) . RFID technology makes it possible to automatically (99) every object on the Internet ofthings,and is the foundation ofnetworking. From the industry point of view,IoT is mainly involved in industries including (100).
A. environmental monitoring B.intelligent transportation C.energy management D.all ofthe above A. identify B.find C. track D. encrypt A. electronics B.communication C. software D. all of the above
(a) Contrast the role of internal and external auditors. (8 marks)
(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.
The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.
The board are considering a significant expansion of the company. However, the company’s bankers are
concerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.
Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders & Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders & Co are appointed by and report to the board of Conoy Co.
The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.
The committee would consist of one executive director, the chief internal auditor as well as three new appointees.
One appointee would have a non-executive seat on the board of directors.
Required:
Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)
A.may be what
B.may be that
C.must be what
D.may be all
______ food you've cooked!
A. How a nice
B. What a nice
C. How nice
D. What nice
Student B: Great!______. What time and where?