题目内容
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[单选题]
Tim must have failed in the exam, ________I knew from his expression.
A.that
B.which
C.what
D.by which
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题目内容
（请给出正确答案）
A.that
B.which
C.what
D.by which
答案
更多“Tim must have failed in the exam, ________I knew from his expression.”相关的问题
第1题
听力原文：W: In Judy's case, why is she discharged？
M: Because as a general rule, a bill of exchange must be duly presented for payment. Judy must have failed to observe the very strict rules about it.
Q: Why did Judy lose her rights？
(18)
A．Because she lost her bill.
B．Because her bill didn't mature.
C．Because she forgot the rules.
D．Because her bill was not duly presented.
第2题
A.Good luck.
B. Cheer up.
C. Go ahea
D. No problem.
第3题
It's strange that she ______ her own shortcomings.
A．hasn't seen
B．should have failed to see
C．didn't see
D．shouldn't see
第4题
A.Pitch control is provided by the Flight Augmentation Computer
B.Pitch control is achieved by the Spoiler Elevator Computer SEC 2 or 1
C.Pitch control is achieved by the Flight Control Data Concentrators FCDC
第5题
______twice, he didn't want to try again.
A．Having failed
B．To have failed
C．Failed
D．Having been failed
第6题
The truck owners were angry because ______.
A．they failed to get the melons away without being seen
B．they forgot to have their truck checked before they started
C．they had got too many melons on the truck
D．they knew they had a bad reputation
第7题
But for your help, I ______ .
A．must fail
B．might fail
C．would have failed
D．will fail
第8题
Mr. Green ______my letter, otherwise he would have replied before now.
A．must have received
B．must have failed to receive
C．must receive
D．must fail to receive
第9题
Text 3
When prehistoric man arrived in new parts of the world, something strange happened to the large animals. They suddenly became extinct. Smaller species survived. The large, slow-growing animals were easy game, and were quickly hunted to extinction. Now something similar could be happening in the oceans.
That the seas are being overfished has been known for years. What researchers such as Ransom Myers and Boris Worm have shown is just how fast things are changing. They have looked at half a century of data from fisheries around the world. Their methods do not attempt to estimate the actual biomass (the amount of living biological matter) of fish species in particular parts of the ocean, but rather changes in that biomass over time. According to their latest paper published in Nature, the biomass of large predators (animals that kill and eat other animals) in a new fishery is reduced on average by 80% within 15 years of the start of exploitation. In some long-fished areas, it has halved again since then.
Dr. Worm acknowledges that the figures are conservative. One reason for this is that fishing technology has improved. Today’s vessels can find their prey using satellites and sonar, which were not available 50 years ago. That means a higher proportion of what is in the sea is being caught, so the real difference between present and past is likely to be worse than the one recorded by changes in catch sizes. In the early days, too, longlines would have been more saturated with fish. Some individuals would therefore not have been caught, since no baited hooks would have been available to trap them, leading to an underestimate of fish stocks in the past. Furthermore, in the early days of longline fishing, a lot of fish were lost to sharks after they had been hooked. That is no longer a problem, because there are fewer sharks around now.
Dr. Myers and Dr. Worm argue that their work gives a correct baseline, which future management efforts must take into account. They believe the data support an idea current among marine biologists, that of the “shifting baseline.” The notion is that people have failed to detect the massive changes which have happened in the ocean because they have been looking back only a relatively short time into the past. That matters because theory suggests that the maximum sustainable yield that can be cropped from a fishery comes when the biomass of a target species is about 50% of its original levels. Most fisheries are well below that, which is a bad way to do business.
31. The extinction of large prehistoric animals is noted to suggest that ________.
[A] large animal were vulnerable to the changing environment
[B] small species survived as large animals disappeared
[C] large sea animals may face the same threat today
[D] slow-growing fish outlive fast-growing ones
第10题
(a) Auditors have a responsibility under ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management, to communicate deficiencies in internal controls. In particular SIGNIFICANT deficiencies in internal controls must be communicated in writing to those charged with governance.
Required:
Explain examples of matters the auditor should consider in determining whether a deficiency in internal controls is significant. (5 marks)
Greystone Co is a retailer of ladies clothing and accessories. It operates in many countries around the world and has expanded steadily from its base in Europe. Its main market is aimed at 15 to 35 year olds and its prices are mid to low range. The company’s year end was 30 September 2010.
In the past the company has bulk ordered its clothing and accessories twice a year. However, if their goods failed to meet the key fashion trends then this resulted in significant inventory write downs. As a result of this the company has recently introduced a just in time ordering system. The fashion buyers make an assessment nine months in advance as to what the key trends are likely to be, these goods are sourced from their suppliers but only limited numbers are initially ordered.
Greystone Co has an internal audit department but at present their only role is to perform. regular inventory counts at the stores.
Ordering process
Each country has a purchasing manager who decides on the initial inventory levels for each store, this is not done in conjunction with store or sales managers. These quantities are communicated to the central buying department at the head office in Europe. An ordering clerk amalgamates all country orders by specified regions of countries, such as Central Europe and North America, and passes them to the purchasing director to review and authorise.
As the goods are sold, it is the store manager’s responsibility to re-order the goods through the purchasing manager; they are prompted weekly to review inventory levels as although the goods are just in time, it can still take up to four weeks for goods to be received in store.
It is not possible to order goods from other branches of stores as all ordering must be undertaken through the purchasing manager. If a customer requests an item of clothing, which is unavailable in a particular store, then the customer is provided with other branch telephone numbers or recommended to try the company website.
Goods received and Invoicing
To speed up the ordering to receipt of goods cycle, the goods are delivered directly from the suppliers to the individual stores. On receipt of goods the quantities received are checked by a sales assistant against the supplier’s delivery note, and then the assistant produces a goods received note (GRN). This is done at quiet times of the day so as to maximise sales. The checked GRNs are sent to head office for matching with purchase invoices.
As purchase invoices are received they are manually matched to GRNs from the stores, this can be a very time consuming process as some suppliers may have delivered to over 500 stores. Once the invoice has been agreed then it is sent to the purchasing director for authorisation. It is at this stage that the invoice is entered onto the purchase ledger.
Required:
(b) As the external auditors of Greystone Co, write a report to management in respect of the purchasing system which:
(i) Identifies and explains FOUR deficiencies in that system;
(ii) Explains the possible implication of each deficiency;
(iii) Provides a recommendation to address each deficiency.
A covering letter is required.
Note: Up to two marks will be awarded within this requirement for presentation. (14 marks)
(c) Describe substantive procedures the auditor should perform. on the year-end trade payables of Greystone Co. (5 marks)
(d) Describe additional assignments that the internal audit department of Greystone Co could be asked to perform. by those charged with governance. (6 marks)
