We can learn from the passage that ______.
A.the hotels where you stay will offer you free breakfast
B.dining information can be obtained from your tour guides
C.you can have a complete choice of local dishes at the hotel
D.a full list of local restaurants can be found on the tour pages
Subject: Willing to establish business relation
From: philcompany@hotmail. com
To: servicedepart@yahoo. com
Date: May 19th, 2009
Dear Sirs,
We have obtained your name and address (147) Sky Clothing Company, and we are writing to enquire whether you would be willing to establish business relations with us.
We have been importers of clothing for many years. At present, we are interested in extending our (148) and would appreciate your catalogues and quotations.
If your prices are competitive we would expect to place volume (149) on you.
We look forward to your early reply.
Yours faithfully,
Phil Clothing Company
(47)
A.to
B.from
C.in
D.with
Translate the following information into Chinese Dear Pon, Order No. XE23003 The order mentioned above was delivered to us on September 4, 2010. It is with great regret we have to complain about the packing of Bale 4 and the quality of the material in Bale 2. Bale 4 does not appear to have packed in waterproof material and has become very sodden on arrival. As a result, the 500 meters of your material AC303 it contained has been very badly stained and show signs of rotting. The material in Bale 2, 750 meters of AC223, is not up to the standard of the similar material we ordered from you on May 4, 2010. It appears to be too loosely woven and pulls out of shape very easily. Under separate cover by air parcel post we have sent you a cutting of this material and also one from the material we obtained from you on your previous visit to us. You will be able to compare the two for yourselves. We have always been able to rely on the high quality of your materials and packing in the past. We are, however, disappointed on this occasion as we have received orders which need these materials for production. We will, therefore, appreciate it if you can let us know without delay what action you can take to help us to get over present difficulty. I look forward to your prompt reply. Yours faithfully,
We have obtained your name and address () the Commercial Counsellor’s Office ofthe Embassy of the People’s Republic of China
A、through
B、by
C、for
D、throughout
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)
Only when you have obtained sufficient data______(你才能得出)a sound conclusion.
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