A.She has to post a letter instead.B.She has to turn down the man's request.C.She's not
A.She has to post a letter instead.
B.She has to turn down the man's request.
C.She's not sure if the computer is fixed.
D.She can't send the message right now.
A.She has to post a letter instead.
B.She has to turn down the man's request.
C.She's not sure if the computer is fixed.
D.She can't send the message right now.
A.She is a medical student.
B.She is older than he is.
C.She has been through a similar experience.
D.She has a sense of humor.
A.She reads more slowly than the man does.
B.She has a 1ot of material to read before she has coffee.
C.The man does more work than is necessary.
D.The man seems to be taking a long time preparing for philosophy class.
What is the womans main problem?
A.She lives so far away.
B.She has no time to visit her parents.
C.Her parents won"t be back.
D.She needs to work but also see her parents.
A.She has come to get a reply to her job application.
B.She has come to apply for a place in the finance section.
C.She has come to work in the offic
E.
D.She has come to have an interview with Mrs. Davis.
材料题请点击右侧查看材料问题 查看材料
A.what
B.how
C.why
D.which
The following scenario relates to questions 1–5
You are an audit senior of Viola & Co and are currently conducting the audit of Poppy Co for the year ended 30 June 20X6.
Materiality has been set at $50,000, and you are carrying out the detailed substantive testing on the year-end payables balance. The audit manager has emphasised that understatement of the trade payables balance is a significant audit risk.
Below is an extract from the list of supplier statements as at 30 June 20X6 held by the company and corresponding payables ledger balances at the same date along with some commentary on the noted differences:
Carnation Co
The difference in the balance is due to an invoice which is under dispute due to faulty goods which were returned on 29 June 20X6.
Lily Co
The difference in the balance is due to the supplier statement showing an invoice dated 28 June 20X6 for $70,000 which was not recorded in the financial statements until after the year end. The payables clerk has advised the audit team that the invoice was not received until 2 July 20X6.
The audit manager has asked you to review the full list of trade payables and select balances on which supplier statement reconciliations will be performed.
Which of the following items should you select for testing?
(1) Suppliers with material balances at the year end
(2) Suppliers which have a high volume of business with Poppy Co
(3) Major suppliers with nil balances at the year end
(4) Major suppliers where the statement agrees to the ledger
A.1 only
B.1, 2 and 3 only
C.2 and 4 only
D.1, 2, 3 and 4
Which of the following audit procedures should be performed in relation to the balance with Lily Co to determine if the payables balance is understated?
A.Inspect the goods received note to determine when the goods were received
B.Inspect the purchase order to confirm it is dated before the year end
C.Review the post year-end cashbook for evidence of payment of the invoice
D.Send a confirmation request to Lily Co to confirm the outstanding balance
Which of the following audit procedures should be carried out to confirm the balance owing to Carnation Co?
(1) Review post year-end credit notes for evidence of acceptance of return
(2) Inspect pre year-end goods returned note in respect of the items sent back to the supplier
(3) Inspect post year-end cash book for evidence that the amount has been settled
A.1, 2 and 3
B.1 and 3 only
C.1 and 2 only
D.2 and 3 only
The audit manager has asked you to review the results of some statistical sampling testing, which resulted in 20% of the payables balance being tested.
The testing results indicate that there is a $45,000 error in the sample: $20,000 which is due to invoices not being recorded in the correct period as a result of weak controls and additionally there is a one-off error of $25,000 which was made by a temporary clerk.
What would be an appropriate course of action on the basis of these results?
A.The error is immaterial and therefore no further work is required
B.The effect of the control error should be projected across the whole population
C.Poppy Co should be asked to adjust the payables figure by $45,000
D.A different sample should be selected as these results are not reflective of the population
To help improve audit efficiency, Viola & Co is considering introducing the use of computer assisted audit techniques (CAATs) for some audits. You have been asked to consider how CAATs could be used during the audit of Poppy Co.
Which of the following is an example of using test data for trade payables testing?
A.Selecting a sample of supplier balances for testing using monetary unit sampling
B.Recalculating the ageing of trade payables to identify balances which may be in dispute
C.Calculation of trade payables days to use in analytical procedures
D.Inputting dummy purchase invoices into the client system to see if processed correctly
请帮忙给出每个问题的正确答案和分析,谢谢!
8. According to the article, "She's blue today" probably means ______ .
(13)
A.She is mad today.
B.She turned into blue today.
C.She is happy today.
D.She is sad today.
December 13th, 2005
Dear Sirs,
I am very happy to apply for the position of secretary, which you advertised in China Daily of December 10, 2005.
I have been working as a secretary at a college office. Because I am the only secretary in the office, it is necessary for me to work quickly and efficiently and to be flexible in my daily work. Professors value my work and my ability to meet their needs.
Although I am happy now, I feel that my promotion (晋升) is limited here, and I would like to have a more challenging job. Therefore, I enrolled (参加) in a program to expand my knowledge of international business affairs. Now, both my English and Chinese have been improved and I am ready to begin working as a bilingual secretary in an international company like yours, and I believe I can be a great help to your firm.
The enclosed resume gives further details of my qualifications, and I would appreciate it if you could give me an opportunity to have an interview. I am looking forward to receiving your call at 62428866 or please use the enclosed pre-paid postcard to send me your reply.
Thank you very much for your consideration.
Faithfully Yours,
Mary Lee
The writer wants to change her job because ________.
A.she has difficulty handling her daily work efficiently
B.she can hardly get a chance to be promoted
C.she finds her present job too challenging
D.she is tired of her duties at the college
听力原文: Different countries and different races have different manners. Before entering a house in some Asian countries, it is good manners to take off your shoes. In European countries, even though shoes sometimes become very muddy, this is not done. A guest in a Chinese house never finishes a drink. He leaves a little, to show that he has had enough. In England, a guest always finishes a drink to show that he has enjoyed it.
We must find out the customs of other races, so that they will not think us ill-mannered. But people all over the world agree that being well-mannered really means being kind and helping others, especially those older or weaker than ourselves. If you remember this, you will not go very far wrong.
Here are some examples of the things that a well-mannered person does or does not do. He never laughs at people when they are in trouble. Instead, he tries to help them. He is always kind, never cruel, either to people or animals. When people are waiting for a bus, or in a post office, he takes his turn. He does not push to the front of the queue. In the bus, he gives his seat to an older person or a lady who is standing. If he accidentally humps into someone, or gets in their way, he says "Excuse toe" or "I'm sorry".
He says "Please" when making a request, and "Thank you" when he receives something. He stands up when speaking to a lady or an older person, and he does not sit down until the other person is seated. He does not talk toe much himself. He does not talk with his mouth full of food. He uses a handkerchief when he sneezes or coughs.
(30)
A.In some European countries.
B.In some African countries.
C.In some Asian countries.
D.In some American counties.
After the close of regular trading yesterday, Turner sold a block of 60 million shares to Goldman Sachs & Co. for $ 13.07 per share, or 31 cents below the stock's closing price yesterday. Goldman was said by Wall Street sources to be offering the stock to major investors for $ 13.15.
An outspoken critic of the corporation, Turner remains AOL Time Warner's largest individual shareholder, with 45 million shares, and a member of its board of directors. A spokeswoman for Turner referred questions to AOL Time Warner.
At his peak Turner owned about 130 million shares, but he lost billions of dollars in wealth and grew bitter after the stock plunged following the merger of America Online and Time Warner in January 2001.
Turner, who initially supported the merger, later expressed outrage over revelations that America Online had manipulated its financial results. The Securities and Exchange Commission is investigating AOL, and the corporation has acknowledged discovering tens of millions of dollars of overstated revenue.
Turner resigned as vice chairman earlier this year and has been spending less of his time on AOL Time Warner matters. He stepped down after achieving his goal of pressuring America Online founder Steve Case to resign as the corporation's chairman. Case said he was giving up the post to avoid a braising public battle for reelection at next week's annual meeting.
In the effort to oust Case, Turner teamed up with Gordon Crawford, the senior media portfolio manager at Capital Research & Management, the largest institutional shareholder in AOL Time Warner. Capital Research has indicated it will vote against Case's election to remain on the board of directors next week--a position that analysts said should not affect the outcome. Turner, meanwhile, has said he will support the management slate that includes Case and will make Richard D. Parsons the company's chairman and chief executive.
Turner, a visionary who started Cable News Network, is in the midst of rolling out a new chain of restaurants, Ted's Montana Grill, featuring bison burgers. He recently moved his residence from Georgia to Florida for estate planning purposes and is spending time and money on his independent film company, which lost millions of dollars on a lengthy movie about the Civil War.
From the first three paragraphs, we learn that ______.
A.Goldman has made a profit from this transaction of shares with Turner
B.Turner always expresses his dissatisfaction with the corporation openly
C.Goldman bought the block of shares in order to become a member of the board
D.Turner sold a large portion of his shares to retreat from the media business
"The social dynamics of care are changing," says John Gomez, vice president of Eclipsys, a medical information technology company. Most patients might not yet be willing to share their latest CT scan images over Facebook, he notes, but many parents post their babies' ultrasound images, and countless patients nowadays use social networking sites to share information about conditions, treatments and doctors.
With greater access to individualized health information-whether that is through a formal electronic medical record, a self-created personal health record or a quick instant-messaging session with a physician—the traditional roles of doctors and patients are undergoing a rapid transition.
"For as long as we've known, health care has been I go to the physician, and they tell me what to do, and I do it,'" says Nitu Kashyap, a physician and research fellow at the Yale Center for Medical Informatics. Soon more patients will be arriving at a hospital or doctor's office,having reviewed their own record, latest test results and recommended articles about their health concerns. And even more individuals will be able to skip that visit altogether, instead sending a text message or e-mail to their care provider or consulting a personal health record or smart phone application to answer their questions.
These changes will be strengthened by the nationwide shift to electronic medical records,which has already began. Although the majority of U.S. hospitals and doctors' offices are still struggling to start the changeover, many patients already have electronic medical records, and some even have partial access to them. The My Chart program, in use at Cleveland Clinic, the University of Texas Southwestern Medical Center at Dallas and other facilities, is a Web portal (门户)through which patients can see basic medical information as well as some test results.
Medical data is getting a new digital life, and it is jump-starting a "fundamental change in how care is provided," Gomez says.
Which of the following is the best title for this passage?
A.The Future of Your Medical Data.
B.Challenges Against Doctors and Hospitals.
C.Benefits of the U. S. Health Care Reform.
D.How to Access and Share Your Health Information.