After Peter Saks () the Sales Department, he eliminated the policy that let sales staff
A. is joining
B. has been joining
C. joined
D. joins
A. is joining
B. has been joining
C. joined
D. joins
Peter finished Grade Nine,and then he went to study at a technical college. He became a leader of a group of bad boys. After graduation he had nothing to do,so he just hung around by the market with his friends.
It looked like nothing could change his life. It was not until the day that his father died. He left the boys and went to help his mother who sold food by the roadside.
He really pitied his mum and wanted to do something to support her. He loved reading cartoon(漫画)books and had been collecting them for years,so he decided that he should sell them. Soon
he realized that his books were very popular. So he made up his mind to set up his own business. He went around buying cartoon books from other people. He bought them for 25% and then sold them for half price.
These days, he doesn, t have to go around looking for cartoon books because there are always people coming to his shop to sell their old ones. He now has a monthly income of about 55,000 baht (泰铢).
He was a “troublemaker” to his teachers but he is a hero to me. If you are judged by your teachers as aubad student ,1 suggest you ignore what they say. Just do your best in everything.Don&39;t give up so easily. Believe me,one day you could be successful,too
Why does the author think some people should say “sorry” to Peter?
A.They considered him hopeless
B.They refused to help him
C.They made him give up his friends
D.They looked down on his parents
What did Peter do after his father died?
A.He learnt to draw pictures
B.He worked at a market
C.He continued his college studies
D.He started his own business.
How does Peter get second-hand cartoon books now?
A.He goes around collecting them.
B.He buys them from bookstores.
C.He waits for people to sell them to him.
D.He borrows them from his friends.
The word ignore in paragraph 6 is closest in meaning to____.
A.pay no attention to
B.take no interest in
C.stick to
D.believe in
请帮忙给出每个问题的正确答案和分析,谢谢!
It looked like nothing could change his life.It was not until the day that his father died.He left the boys andwent to help his mother who sold food by the roadside.
He really pitied his mum and wanted to do something to support her.He loved reading cartoon(漫画)books andhad been collecting them for years,SO he decided that he should sell them.Soon he realized that his books were verypopular.So he made up his mind to set up his own business.He went around buying cartoon books from otherpeople.He bought them for 25%and then sold them for half price.
These days,he doesn’t have to go around looking for cartoon books because there are always people coming tohis shop to sell their old ones.He now has a monthly income of about 55,000 baht(泰铢).
He was a“troublemaker”to his teachers but he is a hero to me.If you are judged by your teachers as a“badstudent”.I suggest you ignore what they say.Just do your best in everything.Don’t give up so eas-ily,Believe me ,one day you could be successful,too.
Why does the author think some people should say“sorry”to Peter?
A.They refused to help him.
B.They considered him hopeless.
C.They looked down on his parents.
D.They made him give up his friends.
What did Peter do after his father died?A.He worked at a market.
B.He learnt to draw pictures.
C.He started his own business.
D.He continued his c011ege studies.
How does Peter get second.hand cartoon books now?A.He buys them from bookstores.
B.He goes around collecting them.
C.He borrows them from his friends.
D.He waits for people to sell them to him.
The word ignore in paragraph 6 is closest in meaning to_________.A.take no interest in
B.pay no attention to
C.believe in
D.stick to
请帮忙给出每个问题的正确答案和分析,谢谢!
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)
to the following three audits of financial statements for the year ending 31 December 2006:
(a) Blythe Co is a new audit client. This private company is a local manufacturer and distributor of sportswear. The
company’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cutting
exercise. In accordance with the requirements of the invitation to tender your firm indicated that there would not
be an interim audit.
(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co with
corporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior management
expects a thorough examination of the company’s computerised systems, and are also seeking assurance that
the annual report will not attract adverse criticism.
(c) Gray Co has been an audit client since 1999 after your firm advised management on a successful buyout. Gray
provides communication services and software solutions. Your firm provides Gray with technical advice on
financial reporting and tax services. Most recently you have been asked to conduct due diligence reviews on
potential acquisitions.
Required:
For these assignments, compare and contrast:
(i) the threats to independence;
(ii) the other professional and practical matters that arise; and
(iii) the implications for allocating staff.
(15 marks)
Certified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,
for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows total
assets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary of
issues for your review:
‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a value
of $25,000. The only audit evidence we have requested and obtained is a management representation stating the
following:
(1) that the amount is owed to Pulp Co from Jarvis Co,
(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and
(3) that the balance is likely to be received six months after Pulp Co’s year end.
The receivable was also outstanding at the last year end when an identical management representation was provided,
and our working papers noted that because the balance was immaterial no further work was considered necessary.
No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firm
and we have verified that Pulp Co does not own any shares in Jarvis Co.’
Required:
(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co as
at 31 January 2008:
(i) Comment on the matters you should consider. (5 marks)
Mary: Hi, Peter! Going away for the holidays, right?
Peter; Yes, I am. ___51 ___?
Mary: Well, I&39;m going to stay in the city.
Peter: What are you going to do then?Mary: ___52___
Peter: ___53_?
Mary:No, never in a store, but I can learn.
Peter:___ 54_?
Mary:I need money for school next term, and I can get some experience. So, ___55___ again?
Peter: Yes. I&39;ve gone camping four times. It&39;s wonderful at a summer camp.
Mary: Well, Peter, enjoy your holidays!Peter:&39; You too. See you!
Peter wishes that he ______law instead of literature when he was in college.
A.could study
B.studied
C.had studied
D.would study
A.I"m glad
B.I"m happy
C.Never mind
D.My pleasure
Peter, who had been driving all day, suggested______ at the next town.
A.to stop
B.stopping
C.stop
D.having stopped
Peter was about to unlock the door________he found someone had broken into the room
A.once
B.before
C.than
D.when