The internal workings of the brain can be replicated by robots.A.YESB.NOC.NOT GIVEN
The internal workings of the brain can be replicated by robots.
A.YES
B.NO
C.NOT GIVEN
The internal workings of the brain can be replicated by robots.
A.YES
B.NO
C.NOT GIVEN
(e) Internal controls are very important in a complex civil engineering project such as the Giant Dam Project.
Required:
Describe the difficulties of maintaining sound internal controls in the Giant Dam Project created by working
through sub-contractors. (4 marks)
In order to remain fully awake at work, people working night shifts should_________.
A.have longer sleep periods after work
B.make the light darker than usual
C.try to re-set their "internal clock"
D.pay more attention to their work
A.The Master is responsible for the safe navigation of the ship and the Pilot is employed for his local knowledge
B.The Pilot is solely responsible for the safe maneuvering of the ship only if he is required to be on board by law
C.The Pilot is solely responsible for the internal working of the ship
D.The Pilot becomes solely responsible for the safe navigation of the vessel only if the Master relinquishes the conn
TASK TWO - THE RECOMMENDATION MADE
? For questions 18 - 22, match the extracts with the recommendations made, listed A - H.
? For each extract, choose the recommendation each speaker makes.
? Write one letter (A - H) next to the number of the extract.
A attend an internal seminar
B refer to a book
C talk to another manager
D change working hours
E attend a residential course
F use a piece of software
G call a meeting
H re-arrange office space
For the year to end of March 2014, CSZ Co had domestic and foreign sales of $40 million, all on credit, while cost of sales was $26 million. Trade payables related to both domestic and foreign suppliers.
For the year to end of March 2015, CSZ Co has forecast that credit sales will remain at $40 million while cost of sales will fall to 60% of sales. The company expects current assets to consist of inventory and trade receivables, and current liabilities to consist of trade payables and the company’s overdraft.
CSZ Co also plans to achieve the following target working capital ratio values for the year to the end of March 2015:
Required:
(a) Calculate the working capital cycle (cash collection cycle) of CSZ Co at the end of March 2014 and discuss whether a working capital cycle should be positive or negative. (6 marks)
(b) Calculate the target quick ratio (acid test ratio) and the target ratio of sales to net working capital of CSZ Co at the end of March 2015. (5 marks)
(c) Analyse and compare the current asset and current liability positions for March 2014 and March 2015, and discuss how the working capital financing policy of CSZ Co would have changed. (8 marks)
(d) Briefly discuss THREE internal methods which could be used by CSZ Co to manage foreign currency transaction risk arising from its continuing business activities. (6 marks)
二、Translate the following sentences into Chinese. (翻译每段30分,共90分) 1. Materials have always been important to the advance of civilization: entire eras are named for them. After evolving from the Stone Age through the Bronze and Iron Ages, now in the modem era we have vast numbers of tailored materials to make use of. We are really living in the Materials Age. Today we demand more from our materials than mechanical strength. The structure of a material usually relates to the arrangement of its internal components. Subatomic structure involves electrons within the individual atoms and interactions with their nuclei. 2. Die casting is the infant of modern metal casting methods. Its use is largely limited to the non-ferrous metals. The rapid chilling of the metal by its injection into bare steel molds provides for rapid production cycling but at the same time presents severe challenges to orderly mold filling. The first metals used for die casting were tin and lead, but their cost and limited mechanical properties limited their application. With the development of zinc base alloys before the first world war, the significance of tin and lead declined. Aluminum alloys were first used for commercial die casting. 3. Annealing has a second advantage, it helps to relieve any internal stresses which exist in the metal. These stresses are liable to occur through hammering or working the metal, or through rapid cooling. Metal which we cause to cool rapidly contracts more rapidly on the outside than on the inside. This produces unequal contractions, which may give rise to distortion or cracking. Metal which cools slowly is less liable to have these internal stresses than metal which cools quickly. On the other hand, we can make steel harder by rapid cooling.
It is virtually impossible to estimate the number of people in the world who have acquired an adequate working knowledge of English in addition to their own language. The purposes for which English is learned and the situations in which such learning takes place are so varied that it is difficult to define and still more difficult to assess what constitutes an adequate working knowledge for each situation.
The main reason for the widespread demand for English is its present-day importance as a world language. Besides serving the infinite needs of its native speakers, English is a language in which some of the most important works in science, technology, and other fields are being produced, and not always by native speakers. It is widely used for such purposes as meteorological and airport communications, international conferences, and the dissemination(传播)of information over the radio and television networks of many nations. It is a language of wider communication for a number of developing countries, especially former British colonies. Many of these countries have multilingual populations and need a language for internal communication in such matters as government, commerce industry, law and education as well as for international communication and for access to the scientific and technological development in the West.
There are about 260 million people who can speak ______.
A.English in its regional variety
B.English in its standard variety
C.English as a second language
D.English as a working language
As to counter-terrorism on Algeria, Tunisia and Morocco, U.S. Secretary of Defense
A.showed his worry.
B.showed his concern.
C.expressed his doubt.
D.expressed his satisfaction.
(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing two
matters that have been left for your attention on the audit working paper file for the year ended 30 September
2005:
(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no full
physical inventory count at 30 September 2005 as a system of continuous stock checking is operated by
warehouse personnel under the supervision of an internal audit department.
A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before the
year-end inventory position was determined. As data recovery procedures were found to be inadequate,
Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstruction
exercise is expected to be completed in January 2006. (6 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
—Look at the statements and the company news reports below.
—Which news reports (A,B,C or D)does each statement 1—7 refer to?
—For each sentence 1-7, mark one letter (A, B, C, or D) on your Answer Sheet.
—You will need to use some of the letters more than once.
A
Marketing Secretary
We are seeking a brilliantly organised and mature department secretary to act as PA to the Head of Marketing and provide administrative support to three other busy department heads. The successful applicant must have strong secretarial skill and knowledge of up-to-date information technology. A good sense of humour and excellent communication skills are essential.
B
Science Marketing Assistant
This position would suit a recent science graduate with an interest in developing a career in marketing in publishing environment. Marketing experience is preferable but not essential as full training will be given. The company also has a strong internal recruitment policy.
C
Assistant Museum Manager
Reporting directly to the Manager. Your role will be to help improve visitor services. The flexible 35-hour week will regularly involve working weekends and evenings. Previous experience of working in a similar role is required. This is initially a one-year appointment but may be extended.
D
International Management Consultant
Suitable bilingual applicants will have worked in a similar position here or abroad for at least two years. Excellent communication and presentation skills are vital, as is the willingness to invest the necessary time in order to succeed in a highly competitive and challenging market.
This job would be unsuitable if you were looking for long-term employment.
In fact, it is【24】to estimate the number of people in the world who have acquired an adequate working knowledge of English in addition to their own languages. The【25】for English learning and the situations in which such learning takes place are so varied that it is【26】to explain and still more difficult to judge【27】forms an adequate working knowledge for each situation.
The main reason for the widespread【28】for English is its present day importance as a world language. Besides【29】the indefinite needs of its native speakers, English is a language in which some of important works in science, technology, and other【30】are being produced, and not always by native speakers. It is widely used for【31】purposes as meteorological (气象的) and airport communications, international conferences, and the【32】of information over the radio and television networks of many【33】. It is a language of wider communication for a number of developing countries, specially former British colonies. Many of these countries have multi-lingual【34】and need a language for internal communication in such matters as government, commerce, industry, law and【35】as well as for international communication and for entrance to the scientific and technological developments in the West.
(41)
A.foreign
B.native
C.second
D.official
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