A.aware of
B. aware that
C. aware of that
D. aware of what
A.disappointed
B.discouraged
C.excited
D.inspired
What can we learn about motels from the passage?
A.They are usually built in the downtown area.
B.They have several buildings closely connected.
C.They have a large number of rooms in tall buildings.
D.They are mainly for travelers who drive their own cars.
A.work together several months a year
B.bring into memory what happened in the past
C.pay attention to things they are interested in
D.get to know each other through their films
W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.
Q: What are they talking about?
(17)
A.The methods of financial statements.
B.The necessity of careful analysis of financial statements
C.The relationship among financial statements.
D.The purpose of financial statements.
In relation to the Enterprise Bankruptcy Law of China:
(a) state the rules on the circumstances to declare the creditor’s right, including what is not required to be declared; (4 marks)
(b) state the rules with respect to joint and several creditors/debtors during the course of declaration of the creditor’s right. (6 marks)
statement made to the board of directors, the internal auditor said:
‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,
and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from the
warehouse every month. We should get someone to investigate what has happened and quantify the value of the
loss.’
Required:
(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.
(5 marks)
听力原文:M: Jane likes travelling, doesn't she?
W: Yes, she often goes for weeks at a time.
What does the woman say about Jane?
A.She hasn't gone travelling for several weeks.
B.She likes to take long trips.
C.She prefers not to go outing on weekends.
D.She takes a long time to plan her trips.
SECTION A CONVERSATIONS
Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.
听力原文:W: How can I help you?
M: I'd like to return this sweater for a refund. I bought it a week ago.
W: Well, what seems to be the problem?
M: Isn't it obvious by just looking at it? The first time I washed and dried it, the thing shrank at least five sizes.
W: I see what you mean, but did you follow the washing instructions? I think it says here ... right here on the label to hand wash it and then to dry it on low heat.
M: How was I supposed to know that? The label is written in Chinese! And something else i The stitching is coming undone and the color faded from a nice dark blue to a seaweed green.
W: Listen, sir. What I can do is allow you to exchange the sweater for another one.
M: I don't want to exchange it for anything! I just want my money back!
W: Well, I can give you credit on your next purchase, and since the item you purchased was on clearance, we can't give you a refund. Anyway, you can only return items with a receipt within six days, and unfortunately, that was yesterday in your case.
M: But, your store was closed yesterday because of the national holiday. Listen, I give up. Your store policies are completely unreasonable, and how do you expect people to shop here?
W: You did... Ha, ha...
M: Take your sweater. You should open up a pet store and sell it as a dog sweater.
What is among the reasons why the man wants to return the item?
A.It is the wrong size.
B.The fabric is coming apart.
C.It is stained.
D.It has no label.
听力原文: If you want to invest money at short term, you've got several possibilities: first, a current account. This gives you the possibility of having all your money at your immediate disposal. It also entitles you to a cheque-book. Second, you've got a deposit account, which usually pays about 3. 5% interest, less tax. In that respect, a deposit account's a better investment than a current account. However, though you are entitled to a cheque-book, you can only withdraw up to a certain sum each month. For large amounts, you must give the bank a few months' notice. Finally, you have certificates of deposit. These pay in the order of 6.5% interest.
28. How many possibilities are there for a customer to invest money at short term?
29.With what kind of deposit can a customer NOT use a cheque-book?
30.What is the interest rate for maintaining a deposit account?
(28)
A.2.
B.5.
C.4
D.3