He has written five stories ________.
A.late
B.lately
C.lastly
D.recent
- · 有3位网友选择 A,占比37.5%
- · 有3位网友选择 C,占比37.5%
- · 有1位网友选择 D,占比12.5%
- · 有1位网友选择 B,占比12.5%
A.late
B.lately
C.lastly
D.recent
During the year, the directors reviewed the useful lives and depreciation rates of all classes of plant and machinery. This resulted in an overall increase in the asset lives and a reduction in the depreciation charge for the year.
Inventory is held in five warehouses and on 28 and 29 December a full inventory count will be held with adjustments for movements to the year end. This is due to a lack of available staff on 31 December. In October, there was a fire in one of the warehouses; inventory of $0·9 million was damaged and this has been written down to its scrap value of $0·2 million. An insurance claim has been submitted for the difference of $0·7 million. Venus is still waiting to hear from the insurance company with regards to this claim, but has included the insurance proceeds within the statement of profit or loss and the statement of financial position.
The finance director has informed the audit manager that the October and November bank reconciliations each contained unreconciled differences; however, he considers the overall differences involved to be immaterial.
A directors’ bonus scheme was introduced during the year which is based on achieving a target profit before tax. In order to finalise the bonus figures, the finance director of Venus would like the audit to commence earlier so that the final results are available earlier this year.
Required:
Describe FIVE audit risks, and explain the auditor’s response to each risk, in planning the audit of Venus Magnets Co.
A、is writing; has been writing
B、had been writing; wrote
C、has written; has written
D、has been writing; has written
E、is writing; has written
F、has been writing; is written
A.sells; was to play
B.selling; was playing
C.sold; had played
D.sell; is playing
A.has been writing; has written
B.has been writing; wrote
C.is writing; has been writing
D.has written; has written
he fits in well, especially with his colleagues and has learnt a lot from them. However, he feels that the rules and
regulations governing everyday activities and time keeping are not clear.
Oliver does not get on well with his line manager, David Morgan. There appears to be a clash of personalities and
reluctance on David Morgan’s part to deal with the icy atmosphere between them after David was asked by one of
the accounting partners to give Oliver a job. For the past three months Oliver has gone to lunch with his fellow workers
and always returned to work with them or before them. In fact they all have returned to work about ten minutes late
on several previous occasions. After the third time, Oliver was called into David Morgan’s office and given an oral
warning about his time keeping.
Oliver was not permitted to argue his case and none of the other staff who returned late were disciplined in this way.
On the next occasion the group was late returning from lunch, David Morgan presented Oliver with a written warning
about his time keeping.
Yesterday, Oliver was five minutes late returning to work. His colleagues returned after him. David Morgan gave Oliver
notice and told him to work until the end of the week and then collect his salary, the necessary paperwork and to
leave the practice.
There is a partner responsible for human resources. Oliver has come to see the partner to discuss the grievance
procedures against David Morgan for his treatment and about what Oliver regards as unfair dismissal.
Required:
(a) Describe the six stages of a formal disciplinary procedure that an organisation such as Hoopers and
Henderson should have in place. (12 marks)
Chinese Dialects(方言)
1.The enormous differences in Chinese dialects have been a continuing problem ever since China became an empire in 221 B.C., and it is one big reason why the country has remained impoverished(贫穷). Of the 600 million people who call themselves Chinese, all but a very small number speak Chinese.But the dialects vary so widely that the speech of Peking, for example, is as different from the speech o{ Canton as English is from German.
2.There is, to be sure, only one written language for all China, but it bears no phonetic(语言的)relationship to any of the spoken dialects.Moreover, it has so many symbols that only a tiny portion of the population has ever mastered it.
3.As a result, most Chinese have been isolated for centuries from a free flow of ideas and from the economic progress that such a flow produces.Many dynasties tried with little success to break down the wall.After recognizing the importance of having a literate people for working in a technological world and for developing an effective propaganda(宣传)machine, the present government is putting everything it has into tackling the language problem. But the obstacles are so formidable(难以应付的)that the results cannot yet be predicted.
4.At the heart the problem is the dialects.The dialects prevented the evolution of a single written language based on phonetics.Instead, the Chinese were forced to develop a system that has no relation to sound, and they have clung to it for more than 3,000 years.When this system is applied to a whole language, it results in an overwhelming number of symbols.
5.There are about 50,000 entries in a Chinese dictionary not counting the compounds(复合词).In order to be literate, a Chinese must learn 6,000; to be moderately educated,12,000.An English-speaking child, having to conquer only a twenty-six-letter alphabet,has usually learned to read by the time he begins the third grade.A Chinese child needs at least five more years of elementary learning; in the seventh grade, he can barely read a Chinese newspaper.
A.Dealing with the Problem of Various Dialects
B.Difficulties in Learning Chinese
C.Features of Chinese Dialects
D.Differences in Chinese Dialects
E.Dialects as Heart of the Problem
F.Ways of the Government to Tackle the Problem
第 23 题 Paragraph 1____。
I can't ______ the address. He has written it so badly.
A.make of
B.make out
C.make fun of
D.make up
—Has he finished his essay? —I don't know. He______it this morning.
A.has written
B.was writing
C.wrote
D.had written
A、has been writing
B、was written
C、will write
D、wrote
These are not the usual hard-boiled Raymond Chandler imitations found in some bookstores and at airport lounges. The works, written originally in German, French, Spanish and Italian, offer social criticism and a slice of culture with the who-done-it, according to Von Hurter, who likened some of Bitter Lemon's titles to travel fiction. The books, translated into English for the first time, take readers to locales like Mexico City, Munich and Havana. "I'd always go to bookstores in countries where I can read" the language, 58-year old yon Hurter told Reuters while in New York this month to promote the company. In fact, he admits to making sure that, whenever possible, his U.S. flights went through Minneapolis, which has one of his favorite second-hand bookstores.
Von Hurter, born and raised in Geneva, Switzerland, and a graduate of University of Pennsylvania's Wharton business school, is not the only Wall Street veteran financing Bitter Lemon Press. His brother Frederic yon Hurter, a former commodities trader at Cargill, the Minneapolis food giant, and Laurence Colchester, a former economist at Citibank, are partners. Though the trio speaks French, Greek, German and Italian, they employ translators to bring the books to life in English.
Francois yon Hurter would not detail how much of the groups's own money they put into Bitter Lemon. Bitter Lemon has published six books in Britain and has plans for five titles in the next six months or so as part of its launch in the United States. One such title, "Thumbprint", is a mystery written by Friedrich Glauser, who was born in Vienna in 1896 and has been referred to as a Swiss Simenon — a reference to the noted Belgian mystery writer known for his French detective Maigret. "Thumbprint", translated from German, has been one of the Bitter Lemon's most popular books, selling 5,000 copies. Other Bitter Lemon titles include Gunter Ohnemus ' "The Russian Passenger", the story of a cab driver who gets entangled with the Russian Mafia that has been translated from German, and "The Snowman" by Jorg Fauser, a German author born in 1944 who died in 1987. "Fauser was one of the romantic heroes of post-war German literature, a friend of Charles Bukowski ... he is now being rediscovered," news magazine Der Spiegel noted in July, responding to a biography of Fauser published this summer.
As a banker for First Boston, known today as Credit Suisse First Boston, and Morgan Stanley, Francois yon Hurter worked not only in New York but London and Saudi Arabia. Among other deals, he had a hand in Seagram Co Ltd.'s purchase of MCA Inc. and Coca-Cola Co.'s purchase of Columbia Pictures. And while the players are different, book publishing has some similarities to Wail Street's merger business. Like a company put up for sale, a book needs a specific market and needs to have potential for growth. "You have to put together a business plan ... negotiate with suppliers like printers, a sales force and distributors. You need to apply the same marketing savvy to decide how to position the book," he said.
What is different about this latest venture, though, is that the hours spent in the office seem to race by much more rapidly." In a way, the hardest part of the second career, is that it creates such enthusiasm that you tend never to mm off," he said. "The line between your priv
A.English mystery novels written by London-based writers.
B.Mystery novels which offer social criticism and a slice of culture, written originally not in English.
C.Travel fiction which take readers to locales like Mexico City, Munich and Havana.
D.Hard-boiled mystery novels translated into English for the first time.
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