There is not much news in today's paper, ______?A.is itB.isn't itC.is thereD.isn't there
There is not much news in today's paper, ______?
A.is it
B.isn't it
C.is there
D.isn't there
There is not much news in today's paper, ______?
A.is it
B.isn't it
C.is there
D.isn't there
What is a possible result if students pay too much attention to examinations?
A.Students neglect those exam-oriented subjects.
B.Students are unable to relax with friends or to develop other interests.
C.Teachers neglect the training of the students' ability to do well in tests.
D.Students only pay attention to the development of their ability to think creatively.
听力原文:How much is the air-ticket to New York, please?
(4)
A.One hundred dollars.
B.It's next to the station.
C.Sorry, I have no money.
D.Sony, I don't know the way.
Which of the following is NOT true according to the text ______.
A.The existence of life needs a steady supply of heat and light.
B.A smaller planet would hold too much of its atmosphere.
C.Life may arise on the planet where the proper conditions exist.
D.The existence of life needs the right amount and kind of atmosphere.
37 Some Canadian officials want to keep the door open because
A) Canada is in desperate need of talented people.
B) Canada can feed a much larger population.
C) Canada is suffering from labor shortage.
D) Canada is a multicultural country.
Kyle is 31 years old, single, self-employed, and has no qualified pension plan. His net self-employment income is $35,000 and he contributes the maximum amount to his IRA account during the current year. How much can Kyle deduct for AGI this year?()
A、$0
B、$1,500
C、$3,000
D、$4,000
E、$5,500
In education, there should be a good balance【11】the branches of【12】that contribute to effective thinking and【13】judgment. Such balance is defeated by【14】much emphasis on any one field. This【15】of balance involves not only the【16】of the natural sciences, the social sciences and the arts but also relative emphasis among the natural sciences themselves.
【17】, we must have a balance between current and【18】knowledge. The attention of the public is continually drawn to new【19】in scientific fields and the discovery of new knowledge; these should not be allowed to turn our attention away from the sound, established materials that form. the basis of【20】for beginners.
(1)
A.entity
B.auction
C.choice
D.coalition
(a) Defi ne the going concern assumption. (2 marks)
Medimade Co is an established pharmaceutical company that has for many years generated 90% of its revenue through the sale of two specifi c cold and fl u remedies. Medimade has lately seen a real growth in the level of competition that it faces in its market and demand for its products has signifi cantly declined. To make matters worse, in the past the company has not invested suffi ciently in new product development and so has been trying to remedy this by recruiting suitably trained scientifi c staff, but this has proved more diffi cult than anticipated.
In addition to recruiting staff the company also needed to invest $2m in plant and machinery. The company wanted to borrow this sum but was unable to agree suitable terms with the bank; therefore it used its overdraft facility, which carried a higher interest rate. Consequently, some of Medimade’s suppliers have been paid much later than usual and hence some of them have withdrawn credit terms meaning the company must pay cash on delivery. As a result of the above the company’s overdraft balance has grown substantially.
The directors have produced a cash fl ow forecast and this shows a signifi cantly worsening position over the coming 12 months.
The directors have informed you that the bank overdraft facility is due for renewal next month, but they are confi dent that it will be renewed. They also strongly believe that the new products which are being developed will be ready to market soon and hence trading levels will improve and therefore that the company is a going concern. Therefore they do not intend to make any disclosures in the accounts regarding going concern.
Required:
(b) Identify any potential indicators that the company is not a going concern and describe why these could impact upon the ability of the company to continue trading on a going concern basis. (8 marks)
(c) Explain the audit procedures that the auditor of Medimade should perform. in assessing whether or not the company is a going concern. (6 marks)
(d) The auditors have been informed that Medimade’s bankers will not make a decision on the overdraft facility until after the audit report is completed. The directors have now agreed to include going concern disclosures.
Required:
Describe the impact on the audit report of Medimade if the auditor believes the company is a going concern but a material uncertainty exists. (4 marks)
The Fidelity Bank
5665 Peachtree Dunwoody Road
Atlanta, Georgia 30348
Mr. Johnny Sermon
Office Furnishing Co. June 7
Dear Mr. Sermon, Order 1479
I'm writing in connection with your email concerning the above order for office furniture.
Unfortunately, we have not yet received the filing cabinets which were a part of the order.
It will be appreciated if you deliver those cabinets as soon as possible or refund our money.
We look forward to hearing from you soon. Since the error has caused too much trouble, we have no choice but to take legal action if we are unable to get the goods within seven days.
Sincerely,
Ms. Jonas Magee
Office Manager
Office Furnishing Co.
1001 Johnson Ferry Road NE
Atlanta, GA 30342-1600
Ms. Jonas Magee
Office Manager
The Fidelity Bank June 10
Dear Jonas,
Thank you for your letter enquiring about the filing cabinets. We apologize for the delay in delivering the cabinets. As I said in my email, there has been a problem at our supplier's factory.
Because this kind of problem is completely out of our control, we are not responsible for the delay and, therefore, it is impossible to refund the money. Please refer to our Terms of Sale I enclosed with this letter.
As we expect to receive the cabinets within a couple of days, you will get them soon.
Yours sincerely,
Johnny Sermon
Sales Executive
Why was the first letter written?
A.To complain a damage of shipment.
B.To place an order.
C.To respond to an email.
D.To complain the late delivery of shipment.
SWIMMING WITH SHARKS
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808-222-9393
Oahu Shark Adventure
www.oahusharkadventure.com
Brendan,
I think I found the perfect activity for Mr. Mendoza when he's visiting the Honolulu offices next month. Check out this Web site: www.oahusharkadventure.com
This might seem a little extreme, but we all know how much Mr. Mendoza loves the ocean and scuba diving. We bring him scuba diving on every trip he takes out here. But I also know that he's fascinated by sharks. The last time he was in Hawaii he was reading a book about them and would bring them up in conversation every chance he had. So I think this would be perfect for him — something different but something he would enjoy very much.
My brother-in-law went on a shark adventure through Oahu Shark Adventure when my sister and her family came to visit me last summer. He said it was very safe, very well organized, and an experience that he will never forget.
So what do you think? Perhaps we can discuss the idea with the whole team on Thursday. We can find out if we have any volunteers to go on a shark-viewing adventure with Mr. Mendoza — if we're all in agreement that it's a good idea.
Jung-wha
What information does the advertisement provide?
A.A list of prices
B.A schedule of times
C.Recommended sites for visitors
D.Equipment and experience requirements
听力原文:They are discussing a reading assignment about the ocean floor.
A: Dr. Smith. I need to ask you about something in Chapter 12. Well it talks about erosion and the deposit of sediment on the deep sea floor, but I'm confused, cause, well, for that to happen there would have to be some kind of force down there moving the mud or sand or whatever, right. But I thought there weren't any waves or currents that deep in the ocean.
B: That's not exactly correct. It's true that deep down on the ocean floor we won't have the same kinds of currents we find in shallower parts. But we do find what we call turbidity currents. This wasnt in the book but the term came up in class. Do you remember what itmeans?
A: Umh, turbidity currents? Oh, yeah! Isn't that when sediment like sand or mud gets stirred up and mixes with water And then this mixer kind of flows through the water around it, right?
B: Good!
A: Umh, but I thought that only happened in rivers.
B: Well, yes. This does occur in rivers, but we see turbidity currents deep in the ocean as well.
A: But how do they get started there?
B: Earthquakes mostly, when an earthquake occurs under water, it throws up tremendous amounts of mud or sand that becomes suspended in a layer of water near the bottom of the ocean. This layer is so much denser and heavier than other ocean water that if flows right down the slopes o f the ocean floor and gains more and more speed as it moves along. Then it's just like the winds blowing across the desert picking up sand from one place and moving it along and finally dropping it somewhere else.
(31)
A.The strength of ocean currents.
B.The movement of sediment deep in the ocean.
C.The best methods for studying deep ocean processes.
D.A new way of measuring the depth of the ocean.
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