题目内容
（请给出正确答案）
All the evidence points to the fact ______ he is the murderer.
A. who
B. which
C. that
D. those
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更多“All the evidence points to the…”相关的问题
(d) There is considerable evidence to suggest that as a result of implementation problems less than 50% of all
acquisitions achieve their objectives and actually end up reducing shareholder value.
Required:
Provide Ken with a brief report on the most likely sources of integration problems and describe the key
performance indicators he should use to measure progress towards acquisition objectives. (15 marks)
A.That all deficiencies in internal control known to management have been communicated to the auditor
B.That subsequent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately
C.That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated
D.That management has fulfilled their responsibility for the preparation and presentation of the financial statements
(b) Historically, all owned premises have been measured at cost depreciated over 10 to 50 years. The management
board has decided to revalue these premises for the year ended 30 September 2005. At the balance sheet date
two properties had been revalued by a total of $1·7 million. Another 15 properties have since been revalued by
$5·4 million and there remain a further three properties which are expected to be revalued during 2006. A
revaluation surplus of $7·1 million has been credited to equity. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended
30 September 2005.
NOTE: The mark allocation is shown against each of the three issues.
(b) While the refrigeration units were undergoing modernisation Lamont outsourced all its cold storage requirements
to Hogg Warehousing Services. At 31 March 2007 it was not possible to physically inspect Lamont’s inventory
held by Hogg due to health and safety requirements preventing unauthorised access to cold storage areas.
Lamont’s management has provided written representation that inventory held at 31 March 2007 was
$10·1 million (2006 – $6·7 million). This amount has been agreed to a costing of Hogg’s monthly return of
quantities held at 31 March 2007. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended
31 March 2007.
NOTE: The mark allocation is shown against each of the three issues.
But college has never been able to work its magic for everyone. And now that close to half our high school graduates are attending, those who don't fit the pattern are becoming more numerous, and more obvious. College graduates are selling shoes and driving taxis; college students interfere with each other's experiments and write false letters of recommendation in the intense competition for admission to graduate school. Others find no stimulation in their studies, and drop out—often encouraged by college administrators.
Some observers say the fault is with the young people themselves—they are spoiled and they are expecting too much. But that's a c6ndemnation of the students as a whole, and doesn't explain all campus unhappiness. Others blame the state of the world, and they are partly right. We've been, told that young people have to go to college because our economy can't absorb an army of untrained eighteen-year-olds either.
Some adventuresome educators and campus watchers have openly begun to suggest that college may not be the best, the proper, the only place for every young person after the completion of high school. We may have been looking at all those surveys and statistics upside down, it seems, and through the rosy glow of our own remembered college experiences. Perhaps college doesn't make people intelligent, ambitious, happy, liberal, or quick to learn things—maybe it's just the other way around', and intelligent, ambitious, happy, liberal, quick-learning people are merely the ones who have been attracted to college in the first place. And perhaps all those successful college graduates would have been successful whether they had gone to college or not. This is heresy to those of us who have been brought up to believe that if a little schooling is good, more has to be much better. But contrary evidence is beginning to mount up.
What does the author believe according to the passage？______
A．People used to question the value of college education
B．People used to have full confidence in higher education
C．All high school graduates went to college
D．Very few high school graduates chose to go to college
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.
Passage two 2016年6月英语六级卷一试题
What can be done about mass unemployment？ All the wise heads agree: there’re no quick or easy answers. There’s work to be done, but workers aren’t ready to do it—they’re in the wrong places, or they have the wrong skills, Our problems are “structural, ”and will take many years to solve.
But don’t bother asking for evidence that justifies this bleak view. There isn’t any. On the contrary, all the facts suggest that high unemployment in America is the result of inadequate demand. saying that there’re no easy answers sounds wise. But it’s actually foolish: our unemployment crisis could be cured very quickly if we had the intellectual clarity and political will to act. In other words, structural unemployment is a fake problem, which mainly serves as an excuse for not pursing real solutions.
The fact is job openings have plunged in every major sector, while the number of workers forced into part-time employment in almost all industries has soared. Unemployment has surged in every major occupational category. Only three states. With a combined population not much larger than that of Brooklyn, have unemployment rates below 5%. So the evidence contradicts the claim that we’re mainly suffering from structural unemployment. Why, then, has this claim become so popular？
Part of the answer is that this is what always happens during periods of high unemployment—in part because experts and analysts believe that declaring the problem deeply rooted, with no easy answers, makes them sound serious.
I’ve been looking at what self-proclaimed experts were saying about unemployment during the Great Depression; it was almost identical to what Very Serious People are saying now. Unemployment cannot be brought down rapidly, declared one 1935 analysis, because the workforce is“unadaptable and untrained. It cannot respond to the opportunities which industry may offer. ”A few years later, a large defense buildup finally provided a fiscal stimulus adequate to the economy’s needs—and suddenly industry was eager to employ those“unadaptable and untrained”workers.
But now, as then, powerful forces are ideologically opposed to the whole idea of government action on a sufficient scale to jump-start the economy. And that, fundamentally, is why claims that we face huge structural problems have been multiplying: they offer a reason to do nothing about the mass unemployment that is crippling out economy and our society.
So what you need to know is that there’s no evidence whatsoever to back these claims. We aren’t suffering from a shortage of needed skills, We’re suffering from a lack of policy resolve. As I said, structural unemployment isn’t a real problem, it’s an excuse—a reason not to act on America’s problems at a time when action is desperately needed.
51. What does the author think is the root cause of mass unemployment in America？
A)Corporate mismanagement.
B)Insufficient demand.
C)Technological advances.
D)Workers’ slow adaptation.
52. What does the author think of the experts’ claim concerning unemployment？
A)Self-evident.
B)Thought-provoking.
C)Irrational.
D)Groundless.
53. What does the author say helped bring down unemployment during the Great Depression？
A)The booming defense industry.
B)The wise heads’ benefit package.
C)Nationwide training of workers.
D)Thorough restructuring of industries.
54. What has caused claims of huge structural problems to multiply？
A)Powerful opposition to government’s stimulus efforts.
B)Very Serious People’s attempt to cripple the economy.
C)Evidence gathered from many sectors of the industries.
D)Economists’ failure to detect the problems in time.
55. What is the author’s purpose in writing the passage？
A)To testify to the experts’ analysis of America’s problems.
B)To offer a feasible solution to the structural unemployment.
C)To show the urgent need for the government to take action.
D)To alert American workers to the urgency for adaptation.
Generations of Americans have been brought up to believe that a good breakfast is one life’s essentials. Eating
breakfast at the start of the day, we have all been told, and told again, is as necessary as putting gasoline in the
family car before starting a trip.
But for many people the thought of food first thing in the morning is by no means a pleasure. So despite all the
efforts, they still take no breakfast. Between 1977 and 1983, the latest year for which figures are available, the
number of people who didn’t have breakfast, increased by 33 percent.
For those who feel pain of guilt about not eating breakfast, however, there is some good news. Several studies
in the last few years indicate that, for adults especially, there may be nothing wrong with omitting breakfast.
“Going without breakfast does not affect performance,” said Arrold E. Bender, former professor of the nutrition
at Queen Elizabeth College in London, “nor does giving people breakfast improve performance.”
Scientific evidence linking breakfast to better health or better performance is surprisingly inadequate, and most
of the recent work involves children, not adults, “The literature”, says one researcher, Dr. Erresto at the University
of Texas, “is poor”.
The latest year for which figures could be obtained is _______.
A. the year the author wrote the article
B. 1977
C. any year between 1997 and 1983
D. 1983
Section B – TWO questions ONLY to be attempted
You are a manager in the audit department of Beech & Co, responsible for the audits of Fir Co, Spruce Co and Pine Co. Each company has a financial year ended 31 July 2011, and the audits of all companies are nearing completion. The following issues have arisen in relation to the audit of accounting estimates and fair values:
(a) Fir Co
Fir Co is a company involved in energy production. It owns several nuclear power stations, which have a remaining estimated useful life of 20 years. Fir Co intends to decommission the power stations at the end of their useful life and the statement of financial position at 31 July 2011 recognises a material provision in respect of decommissioning costs of $97 million (2010 – $110 million). A brief note to the financial statements discloses the opening and closing value of the provision but no other information is provided.
Required: Comment on the matters that should be considered, and explain the audit evidence you should expect to find in your file review in respect of the decommissioning provision. (8 marks)
(b) Spruce Co
Spruce Co is also involved in energy production. It has a trading division which manages a portfolio of complex financial instruments such as derivatives. The portfolio is material to the financial statements. Due to the specialist nature of these financial instruments, an auditor’s expert was engaged to assist in obtaining sufficient appropriate audit evidence relating to the fair value of the financial instruments. The objectivity, capabilities and competence of the expert were confirmed prior to their engagement.
Required:
Explain the procedures that should be performed in evaluating the adequacy of the auditor’s expert’s work. (5 marks)
(c) Pine Co
Pine Co operates a warehousing and distribution service, and owns 120 properties. During the year ended 31 July 2011, management changed its estimate of the useful life of all properties, extending the life on average by 10 years. The financial statements contain a retrospective adjustment, which increases opening non-current assets and equity by a material amount. Information in respect of the change in estimate has not been disclosed in the notes to the financial statements.
Required:
Identify and explain the potential implications for the auditor’s report of the accounting treatment of the change in accounting estimates. (5 marks)
That many numerous societies of men should have believed in the influence of the evil eye and the existence of a firmament, should have sacrificed slaves and goods to the ghosts of the departed, should have handed down traditions of giants slaying monsters and men turning into beasts—all this is ground for holding that such ideas were indeed produced in men’s minds by efficient causes, but it is not ground for holding that the rites in question are profitable, the beliefs sound, and the history authentic. This may seem at the first glance a truism, but, in fact, it is the denial of a fallacy which deeply affects the minds of all but a small critical minority of mankind. Popularly, what everybody says must be true, what everybody does must be right.
There are various topics, especially in history, law, philosophy, and theology, where even the educated people we live among can hardly be brought to see that the cause why men do hold an opinion, or practise a custom, is by no means necessarily a reason why they ought to do so. Now collections of ethnographic evidence, bringing so prominently into view the agreement of immense multitudes of men as to certain traditions, beliefs, and usages, are peculiarly liable to be thus improperly used in direct defense of these institutions themselves, even old barbaric nations being polled to maintain their opinions against what are called modern ideas.
As it has more than once happened to myself to find my collections of traditions and beliefs thus set up to prove their own objective truth, without proper examination of the grounds on which they were actually received, I take this occasion of remarking that the same line of argument will serve equally well to demonstrate, by the strong and wide consent of nations, that the earth is flat, and night-mare the visit of a demon.
第26题：1. The author’s attitude towards the phenomena mentioned at the beginning of the text is one of _____.
［A］ skepticism
［B］ approval
［C］ indifference
［D］ disgust
