听力原文: In recent years, there have been an unusually large number of divorces in the United States. In the past, when two people manned each other, they intended to stay together for life, while today many people marry believing that they can always get a divorce if the marriage does not work out.
In the past, the large majority of Americans frowned at the idea of divorce. Furthermore, many people believed that getting a divorce was a luxury that only the rich could afford. Indeed, getting a divorce was very expensive. However, since so many people have begun to take a more casual view of marriage, it is interesting to note that the costs of getting a divorce are lower. In fact, wherever you go in the United States today, it is no unusual to see newspaper ads that pro vide information on how and where to get a cheap divorce.
Hollywood has always been known as the divorce capital of the world. The divorce rate among the movie stars is so high that it is difficult to know who is married to whom. Today, many movie stars change husbands and wives as though they were changing clothes. Until marriage again becomes a serious and important part of people's lives, we will probably continue to see a high rate of divorce.
(23)
A.They thought it quite acceptable.
B.They believed it to be a luxury.
C.They took it to be a trend.
D.They considered it avoidable.
【C3】______ can there be any doubt that it has brought【C4】______ improvements in productivity and efficiency. Indeed, there are many tasks【C5】______ by computers that could not be done without them, and we have reached the point that the benefits o1【C6】______ are taken for【C7】______ .
Having accepted that computers are here to stay, what is the【C8】______ ? The most obvious answer is【C9】______ increased efficiency, less people are needed and the loss of jobs, particularly in the service industries, has been enormous, with more job losses yet【C10】______ .
【C11】______ , on a more insidious note, many users【C12】______ how computers have introduced【C13】______ to their business; If computers are soon a boon, how do we cope when something goes wrong?
Computers have many uses, office systems to stock or production control, aided design or manufacturing. In many instances,【C14】______ systems can quickly be introduced to ensure some【C15】______ of the business; but【C16】______ many cases if the computer is down, so is the business
The most probable causes of interruption in the past have been 【C17】______ damage or breakdown, and these can usually be dealt with expeditiously. However, in recent times the exposure causing most concern【C18】______ insurers have been theft.
【C19】______ the problem was the theft of PCs, and because most of these were based in offices which had not been targeted by thieves in the past, and thus had relatively poor security, losses【C20】______ very quickly.
【C1】
A.initially
B.eventually
C.vigorously
D.virtually
【B1】
A.consciousness
B.tolerance
C.sincerity
D.concerns
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.
Hey APSers! Let's show off what we've acquired during the past 8 weeks! For Pre 2, give a 3-minute persuasive speech on ONE of the three topics below.Please start early, so that you can fully prepare: research, decide and organize main points, find/select supporting materials, write up the draft, design opening and closing, empower it verbally, plan delivery, rehearse, and then you're ready to be heard! [APPLAUD] During this process, let our "Persuasive Speech Preparation Worksheet" and "Pre 2 Scoring Sheet" be of help (See under "7.5 Pre 2 Instructions and Help"). Any questions, feel free to ask under Session 7.5 as well. When you're ready, paste your speech script in the box and upload your audio/video here. Please note: 1. Your audio(mp3 file)/video(needs to be compressed first) should be named after your MOOC ID. 2. [JUMP] This Pre 2 is also your contribution to our APS Speech Contest. We're giving out "Best Voice", "Best Language" and "Best APS Speech" awards respectively to 3 of you. The awards (SISU souvenirs) will be posted to you when delivery services go back to normal. Sooo looking forward to hearing the speaker you!
(非英语专业做)
Increasingly over the past 10 years, People especially young people have become aware of the need to change their eating habits, because much of the food they eat, particularly processed foods, is not good for health. Consequently, there has been a growing interest in natural foods: foods which do not contain chemical additives and which have not been affected by chemical fertilizers widely used in farming today.
Natural foods, for example, include vegetables, fruit and grain which have been grown in soil that is rich in organic matter. In simple terms, this means that the soil has been nourished by unused vegetable matter, which provides it with essential vitamins and minerals. This in itself is a natural process compared with the use of chemicals and fertilizers, the main purpose of which is to increase the amount but not the quality of foods grown in commercial farming areas.
Natural foods also include animals which have been allowed to feed and move freely in healthy pastures. Compare this with what happens in the mass production of poultry: There are battery farms, for example, where thousands of chickens live crowded together in one building and are fed on food which is little better than rubbish. Chickens kept in this way are not only tasteless as food; they also produce eggs which lack important vitamins.
It is significant that nowadays fiber is considered to be an important part of a healthy diet. In white bread, for example, the fiber has been removed. But it is present in unrefined flour and of course in vegetables. It is interesting to note that in countries where the national diet contains large quantities of unrefined flour and vegetables, certain diseases are comparatively rare. Hence the emphasis placed on the eating of whole meal bread and more vegetables by modern experts on "healthy eating".
People have become more interested in natural foods because______.
A.they like changing their diet from time to time
B.they want to eat food that is more delicious
C.much of the food they eat is no longer considered to be healthy
D.they want to be fashionable
In the countries of northern Europe, that has【C6】______large and successful retraining schemes to get laid-off workers back into jobs quickly.【C7】______in nations like Germany, jobs have also been【C8】______by cutting hours. Rather than laying off workers, a number of European companies have chosen to cut【C9】______schedules by a third or more as part of larger government schemes to【C10】______mass layoffs. Companies save money on salaries【C11】______the government picks up the cost of the pay cuts, including payroll(工资总额)taxes. It's successful, but it【C12】______to the national debt and also has the【C13】______to twist European labor markets.
What's more, economists note, European unemployment【C14】______tend to lag behind those of the U.S.-- meaning that while American unemployment will probably【C15】______this year, the big European economies will【C16】______numbers continue to rise into the years ahead.
All these emphasize the fact【C17】______while Northern Europe has handled the crisis【C18】______well up to now, the future is【C19】______bright. Indeed, economists say that Europe's usual slower-growth, higher-unemployment trend line will【C20】______in the years ahead.
【C1】
A.evoked
B.evolved
C.called
D.developed
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