题目内容
（请给出正确答案）
He has planned to______some money every month so that he can buy a house in the future.
A．set aside
B．set up
C．set in
D．set along
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更多“He has planned to______some mo…”相关的问题
A．set aside
B．set up
C．set in
D．set along
How can a single stamp be worth $ 16 800？
Any mistake made in the printing of a stamp raises its value to stamp collectors. A mistake on one inexpensive postage stamp has made the stamp worth a million and a half times its original value. The mistake was made more than a hundred years ago in the British colony (殖民地) of Mauritius, a small island in the Indian Ocean. In 1847 an order for stamps was sent to a London printer—Mauritius was to become the fourth country in the world to issue stamps. Before the order was filled and delivered, a ball was planned at Mauritius ' Government House, and stamps were needed to send out the invitations. A local printer was instructed to copy the design for the stamps. He accidentally marked the words " Post Office" instead of " Post Paid" on the several hundred stamps that he printed.
Today there are only twenty-six of these misprinted stamps left—fourteen One-Penny Orange-Reds and twelve Two-Penny Blues. Because of the Two-Penny Blue's rareness and age, collectors have paid as much as $ 16800 for it.
Mauritius is the name of______.
A．an island kingdom
B．a British colony
C．a province of India
D．a London printer
In recent discussions with Peter Wise, the managing director, it was agreed that as part of his continuous professional development (CPD) as a director, Angus should attend an overseas conference on tackling internet fraud, a line of business activity the company was keen to develop.
After the opening session, which gave delegates details of the content of the three-day conference, Angus realised that he already knew everything which was going to be covered from his private studies. So he decided instead to spend his time more productively at a local library reading up on issues which would directly help him with a forthcoming major assignment. He phoned Peter before leaving the conference explaining what he planned to do, but Peter said that he would still like him to attend the conference as he was bound to pick up new areas of useful and relevant knowledge. However, Angus still decided to leave after the morning coffee break.
He was observed leaving by one of the conference organisers, despite remaining signed in for the whole all day. At the start of Day 2, Angus returned to sign the attendance register again, but then immediately proceeded to leave the conference building. He was approached by the conference organiser who advised Angus that he really ought to report his absence. Angus explained to the conference organiser that he already knew much of the content of the conference, and so felt that it would be waste of his time if he stayed. Instead, he explained, he planned to spend the time more productively researching subject matter which better suited both his personal development and his company’s needs. On reflection, the conference organiser decided to report Angus’s absence.
Required:
(a) Evaluate the benefits of CPD to Angus Fortune, and describe the features of effective CPD. (10 marks)
(b) With reference to Kohlberg’s theory of human moral development, describe conventional level reasoning and discuss how Kohlberg’s conventional level arguments could be used to justify the conference organiser’s decision to report his absence. (8 marks)
(c) Evaluate Angus’s actions at the conference against the fundamental ethical principles which should have guided his behaviour as a professional accountant. (7 marks)
A.purely accidental
B.based on the analysis of miner's being very poor and their pssibilit of discovering proftable mining site
C.through the help from his second wife
D.he planned well and accomplished targets step by step
Charles Darwin (1809-1882) was an English naturalist and biologist. As a boy, Darwin cllected anything that caught his interest insects, coins and interesting stones. Darwin was not very clever, but he was good at doing the things that interested him.
His father was a doctor, so Darwin was sent to Edinburgh to study medicine, and was planned to follow a medical career. But Charles found the lectures were very boring. Then his father sent him to Cambridge University to study to be a priest. While at Cambridge, Darwin' s interest in zoology and geography grew. Later he got a letter from Robert FitzRoy who was planning to make a voyage around the world on a ship, the Beagle. He wanted a naturalist to join the ship, and Darwin was recommendeD.That voyage was the start of Darwin' s great life.
As the Beagle sailed around the world, Darwin began to wonder how life had developed on earth. He began to observe everything. After he went back home, he set to work, getting his collections in order.
His first great work The Zoology of the Beagle was well received, but he was slow to make public his ideas on the origins of life. He was certainly very worried about disagreeing with the accepted views of the Church.
Hapily, the naturalists at Cambridge persuaded Darwin that he must make his ideas publiC.So Darwin and Wallace, another naturalist who had the same opinions as Darwin, produced a paper together.
A year later Darwin's great book On the Origin of Species by Means of Natural Selection appeareD.It ttracted a storm. People thought that Darwin was saying they were descended from monkeys. What a shameful idea!
Although most scientists agreed that Darwin was right, the Church was still so strong that Darwin never received any honors for his work.
Afterwards, he published another great work, The Descent of Man. His health grew worse, but he still workeD."When I have to give up observation, I shall die," he saiD.He was still working on 17 April, 1882. He was dead two days later.
Darwin' s theory of evolution is that all life is related and has originated from the common ancestor. Birds and bananas, fish and flowers - all is relateD.Darwin' s general theory presumes the development of life from non-life and stresses a purely naturalistic "descent with modification" . That is, complex creatures evolve from simple ancestors naturally over time. In a nutshell, as random genetic mutations occur within an organism' s genetic code, the beneficial changes are passed on to the next generation. Over time, these changes accumulate and the result is an entirely different organism.
Ancient Greek philosophers such as Anaximander postulated the development of life from non-life and the evolutionary descent of man from animals. Charles Darwin simply brought something new to the old philosophy -a plausible mechanism clled "natural election. Suppose a member developed a functional advantage (it grew wings and learmned to fly), its ofpring would inherit that advantage and pass it on to their offspring. The inferior members of the same species would gradually die out, leaving only the superior members of the species.
Natural selection is the reservation of a functional advantage that enables a species to compete better in the world.
Charles Darwin' s theory has made an enormous impact on the worlD.It has aroused controversy, while at the same time creating a new form. of scientific thought. The greatest controversy involves Darwinism' s clashing views with creationism. Creationism is the broad range of beliet involving God' s intervention, which also explains the origin of the universe, life, and different kinds of plants and animals on earth.
Darwin' s theory also has great influence on modern science. His theory of evolution by natural selection has provided us with a possible answer to where we came from. It gives new meanings to professions such as anthropology and genetics.
46. Which of the following is NOT true about young Darwin？
A.His father wanted him to work at church.
B.He was sent to Cambridge to study zoology.
C.He liked to cllect interesting things.
D.Darwin was not very clever when he was young.
47. Darwin' s father sent him to Edinburgh to.
A.make him like natural history
B.have him give up his cllctin
C.let him change his hobbies
D.make him become a doctor
48. According to the passage, Charles Darwin' s whole life was changed by_
A.his study at Cambridge University
B.his cllection of coins
C.the ntulits at Cambridge
D.the voyage of the Beagle
49.What happened when Darwin published his first great work The Zoology of the Beagle？
A.He wrote a research paper on the origin of lite and published at once.
B.He received criticism from the naturalists at Cambridge.
C.He hesitated and did not show his opinions to the public immediately.
D The naturalists at Cambridge persuaded him to comprise with the church.
50. Why did Darwin never receive an honor？
A.Because the Church held strong disagreement with him.
B.Because his achievements are not significant enough.
C.Because the goverment didn' t like his opinions.
D.Because he would not accept any honors for his work.
Section B – TWO questions ONLY to be attempted
(a) You are a manager in Lark & Co, responsible for the audit of Heron Co, an owner-managed business which operates a chain of bars and restaurants. This is your firm’s first year auditing the client and the audit for the year ended 31 March 2012 is underway. The audit senior sends a note for your attention:
‘When I was auditing revenue I noticed something strange. Heron Co’s revenue, which is almost entirely cash-based, is recognised at $5·5 million in the draft financial statements. However, the accounting system shows that till receipts for cash paid by customers amount to only $3·5 million. This seemed odd, so I questioned Ava Gull, the financial controller about this. She said that Jack Heron, the company’s owner, deals with cash receipts and posts through journals dealing with cash and revenue. Ava asked Jack the reason for these journals but he refused to give an explanation.
‘While auditing cash, I noticed a payment of $2 million made by electronic transfer from the company’s bank account to an overseas financial institution. The bank statement showed that the transfer was authorised by Jack Heron, but no other documentation regarding the transfer was available.
‘Alarmed by the size of this transaction, and the lack of evidence to support it, I questioned Jack Heron, asking him about the source of cash receipts and the reason for electronic transfer. He would not give any answers and became quite aggressive.’
Required:
(i) Discuss the implications of the circumstances described in the audit senior’s note; and (6 marks)
(ii) Explain the nature of any reporting that should take place by the audit senior. (3 marks)
(b) You are also responsible for the audit of Coot Co, and you are currently reviewing the working papers of the audit for the year ended 28 February 2012. In the working papers dealing with payroll, the audit junior has commented as follows:
‘Several new employees have been added to the company’s payroll during the year, with combined payments of $125,000 being made to them. There does not appear to be any authorisation for these additions. When I questioned the payroll supervisor who made the amendments, she said that no authorisation was needed because the new employees are only working for the company on a temporary basis. However, when discussing staffing levels with management, it was stated that no new employees have been taken on this year. Other than the tests of controls planned, no other audit work has been performed.’
Required:
In relation to the audit of Coot Co’s payroll:
Explain the meaning of the term ‘professional skepticism’, and recommend any further actions that should be taken by the auditor. (6 marks)
Henrey&39;s job was to examine cars crossed the frontier to make sure that they were not smugling anything into the country. Every morning, except weekends. He ___21____see a factory worker coming up the hill towards frontier, pushing a bicycle with a big load of old straw on it. When the bicycle.___22___he frontier, Henry used to stop the manand make him take the straw off and,___23___it. Then he would examine the staw very carefully to see 24 he could find anything, after which he would look in all the man&39;s pockets before he let him tie the straw up ngain. The man would then put it on his bicycle and go off down the hill with it. Although Henry was always___ 25___to find gold or jewelry or other valuable things hidden in the staw, he never found___26___,even though he examined it very carefully. He was sure that the man was__27__ something. but he was not able to imagine what it could be. Then one morning,after he had looked___28___ the straw and emptied the factory worker&39;s pockers__29__usual, he___30___ to him,“Listen I know that you are smuggling things 31 this frontier, Won&39;t you tell me what it is that you&39;re bringing into the country so successfully？ I&39;m an old man. and today is my last day on the___32__Tomorrow I&39; m going to___ 33__,I promise that I shall not tell___34___ if you tell me what you&39;ve been smuggling.”The factory worker did not say anything for____35___. Then he smiled, turned to Henry and said quiely:"Bicycles."
A.should
B.would
C.might
D.must
A.arived
B.appeared
C.came
D.reached
A.show
B.load
C.untie
D.loose
A.that
B.where
C.how
D.whether
A.lucky
B.expecting
C.suspecting
D.insisting
A.nothing
B.something
C.everything
D.anything
A.cheating
B.smuggling
C.stealing
D.pushing
A.through
B.thoroughly
C.upon
D.on
A.then
B.more
C.as
D.like
A.cried
B.said
C.ordered
D.told
A.cross
B.behind
C.across
D.into
A.job
B.work
C.case
D.duty
A.return
B.retreat
C.retire
D.rest
A.everyone
B.someone
C.no one
D.anyone
A.long time
B.period
C.moment
D.some time
A.Feedforward control
B.Negative feedback control
C.Positive feedback control
D.Double loop feedback control
The word gelato means "frozen" originally. Since ancient Rome, people have been enjoying cold desserts. Many think gelato is just an Italian name for ice cream. But actually it is a different product. According to Fed and Guido, the difference between ice cream and gelato is the amount of fat in the product. In ice cream you have an average of 17-18% of fat, but with Italian gelato you have 10%.
It was Guido who first came up with the idea. He thought that if they got the best materials, they could make top quality gelato. Fed then put a business plan together and the two decided to go for it. The only rule they had when they started out was to stick to their guiding principle—to try to create the world's best gelato. Their efforts paid off. Sales of their gelato have doubled in Italy every year since 2008. It outpaced （超过）the growth of every other type of iced dessert by some way. The company grows from two employees in 2003 to nearly 700 employees today.
According to a market analysis, Italians' love for gelato will last for the next few years. These two will be happy to learn the news.
(1).
It can be learned from the first paragraph that Fed and Guido_____.
A、used to be wine makers
B、knew how to make gelato
C、had no experience in food industry
D、planned to create a new dessert
(2).
Paragraph 2 tells us that_____.
A、Fed and Guido invented gelato
B、Italians prefer gelato to ice cream
C、gelato is the world's best dessert
D、gelato has less fat than ice cream
(3).
The guiding principle Fed and Guido followed is_____.
A、using secret materials
B、sticking to their business plan
C、making top quality gelato
D、hiring the best employees
(4).
Since 2008, the sales of Fed and Guido’s gelato have_____.
A、remained the same
B、reached record high
C、grown as fast as other desserts
D、increased steadily
(5).
Which of the following is the best title for the text？
A、the World’s Best Gelato
B、Italians' Love for Gelato
C、The History of Gelato
D、Gelato Shops in Italy
As the college is a virtual organisation using serviced training rooms, Judy rarely sees her manager Blake Jones. However, he contacted her recently to suggest that they should conduct her fi rst appraisal and a date and time was agreed. Blake explained that ‘it would be just a general chat looking at how the year had gone. We need to do one to satisfy the college and the IMF’. The time of the appraisal was set for 3.00 pm, fi nishing at 5.00 pm.
The appraisal did start with a general discussion. Blake outlined the plans of the organisation and his own promotion hopes. Judy was surprised to see that Blake was not following any standard list of questions or noting down any of the answers she made. She told him that one of her main problems was the numeracy level of some of the candidates. She recognised that the course had no pre-conditions, ‘but it does require some basic mathematical skills that some of our candidates just do not have’.
After listening to Judy for a while Blake produced a statistical summary of the feedback questionnaires from the courses she had run in the last year. He said that the organisation expected its lecturers to attain an acceptable result in all 10 questions given in the post-course questionnaire. An acceptable result ‘is that 90% of all candidates said that they were ‘satisfi ed or very satisfi ed’ with key aspects of the course’. Judy had achieved this on seven of the questions but specifi cally failed on the following performance measures;
– Percentage of candidates who felt that the course was relevant to their current job – only 65% of your candidates felt that the course was relevant to their current job.
– Percentage of candidates who passed the examination – only 88？88% of your candidates passed the examination.
– Percentage of candidates who felt that the course pace was satisfactory – only 75% of your candidates felt that the pace of the course was satisfactory.
After expressing her surprise that she had not been given this information before, she immediately returned to the problem of numeracy skills. ‘As I told you’ she said ‘some of these students lack the mathematical skills to pass. That’s not my fault, it is yours – you should not have let them on the course in the fi rst place. You are just fi lling the places to make money’.
After a heated discussion, Blake then turned to the ‘last thing on my agenda’. He explained that it was only college policy to give pay increases to lecturers who had achieved 90% in all 10 questions, so there would be no increase for Judy next year. However, he also needed to discuss her workload for next year. He produced a spreadsheet and had just begun to discuss course planning and locations in great detail when his mobile phone rang. ‘I am sorry, Judy, I have to collect the children from school – I must go. I will write down your planned course assignments and e-mail them to you. I think that was a very useful discussion. Overall we are very happy with you. See you at the end-of-year party, and of course at next year’s appraisal.’ He left at 4.30 pm.
Required:
(a) Based on Judy’s appraisal, evaluate the appropriateness of the appraisal process and performance measures at the National College, from both an employee and an organisational perspective. (15 marks)
(b) Explain the concept and purpose of competency frameworks for organisations, assessing their potential use at the National College and the Institute of Managerial Finance. (10 marks)
