Jack felt quite disappointed with the movie because he had expected () to be muchbetter.
A.that
B.one
C.it
A.that
B.one
C.it
A.all students
B.any other student
C.any student
D.every student
______ any friends in the city,he felt quite lonely and helpless.
A. No to have
B.No having
C.Not to have
D.Not having
A.At
B.In
C.On
D.For
"No, Madam," said the policeman at the other end, "But the cats are really very strong animals. They sometimes live for days in the snow, and when somebody finds them, they are quite all right."
Mrs.Andrews felt happier when she heard this, "And," she said, "our cat is very clever. She almost talks."
The policeman was getting tired. "Well then," he said, "why don't you put your telephone down? Perhapssheis trying to telephone you now."
21、MisAndter hdacata wa es hanyerod
A. True
0 B. False
22、The cat was at home when it began to snow heavly
A. True
B. False
23、The story happened on a spring morning.
O A. Trwy
B. False
24、The underlined word "she" in the last sentence refers to thecat.
A. False
B. True
25、The policeman was getting rather tired becauseMrs Andrews had talked too much to him on the phone.
A. False
B. True
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)
Mr. Hill works in a bank, and lives alone. The only family he has is in the next town: his sister lives there with her husband, and her son, Jack. Mr. Hill does not see his sister, or her family, from one year to the next, but he sends them Christmas cards, and he has not forgotten one of Jack's seventeen birthdays.
Last week Mr. Hill had quite a surprise. He drove home from the bank at the usual time, driving neither too slowly nor too fast; he parked his car where he always parked it ,out of the way of other cars, and he went inside to make his evening meal. Just then, there was a knock at the door. He opened the door, to find a policeman standing on the door-step.
"What have I done wrong?" Mr. Hill asked himself. "Have I driven on the wrong side of the road? Has there been some trouble at the bank? Have I forgotten to pay an important bill?"
"Hello, Uncle," said the policeman, "My name is Jack."
Mr. Hill ______.
A.works in a bank by himself
B.lives in a bank and works by himself
C.lives by himself and works in a bank
D.lives in a bank by himself
(1)What message does the author mainly convey?
A. Girls should wear like girls in a bar or a party.
B. Jeans and sweaters will be the new fashion for girls.
C. Girls in any type of clothes with confidence are the best.
D. Wearing pink and frilly clothes is odd and out of fashion.
(2)How did the author feel when she walked into a bar dressed down?
A. She felt herself quite different from other girls in the bar.
B. She felt at ease when other girls commented on her dress style.
C. She felt proud for not wearing high-heels like other girls.
D. She felt there was always discrimination around in the bar.
(3)What did the author use to do for a date?
A. She used to put on what she liked quickly.
B. She used to buy some girls’ dress to put on.
C. She used to try on multiple outfits.
D. She used to dress what others suggest her dressing.
(4)The followings are what the author qualifies for her casual dressing style. EXCEPT .
A. I didn’t bring anything nicer with me.
B. I came straight from work.
C. Sorry, I’m not really dressed.
D. I prefer jeans and sneakers.
(5)Which of the following adjectives can best describe the author’s attitude towards clothes options marketed for girls?
A. Ironic.
B. Uninterested.
C. Approving.
D. Objective.
A.highest point
B.mountain top
C.award
D.summary
It was Monday, Mrs. Smith's dog was hungry, but there was not any meat in the house.
Considering that there was no better way, Mrs. Smith took a piece of paper, and wrote the following words on it, "Give my dog half a pound of meat." Then she gave the paper to her dog and said gently, "Take this to the butcher (卖肉者) , and he's going to give you your lunch today."
Holding the piece of paper in its mouth, the dog ran to the butcher's shop. It gave the paper to the butcher. The butcher read it carefully, recognized that it was really the lady's handwriting and presently did as he was asked to. The dog was very happy, and ate the meat up immediately.
At midday (正午), the dog came to the shop again. It gave the butcher a piece of paper again. After reading it, he gave it half a pound of meat once more.
The next day, the dog came again exactly at midday. And as usual it brought a piece of paper in. the mouth. This time, the butcher did not take a look at the paper, and gave the dog its meat, for he had regarded the dog as one of his customers.
But, the dog came again at four o'clock. And the same thing happened once again. To the butcher's more surprise, it came for the third time at six o'clock, and brought with it a third piece of paper. The butcher felt a bit puzzled. He said to himself, "This is a small dog. Why does Mrs. Smith give it so much meat to eat today?"
Looking at the piece' of paper, he found that there were not any words on it!
Mrs. Smith treated her little dog quite ______.
A.cruelly
B.kindly
C.badly
D.unfairly