__have 12 crayons()
A.We
B.Her
C.Your
A、We
A.We
B.Her
C.Your
A、We
第4题
Tony. Mom, I'll be 12 next week. May I have a birthday party?
Mom: ______.
A. I think so.
B. With pleasure.
C. Please take it easy.
D. Yes, but why?
E. Sure you can.
F. It's very kind of you!
G. Never mind.
H. Not too bad.
第5题
听力原文:W: What is the rate of exchange?
M: Sorry, I'm not sure. You will have to ask at the exchange desk. He can give you the exchange rate.
Q: Where can he find the exchange rate?
(12)
A.At the exchange desk.
B.On the board.
C.On the desk.
D.On the notebook.
第6题
M: OK, just change "carriage forward" to "carriage paid". We can't lose this customer.
Q: What did the customer order on May 25?
(12)
A.Invoice.
B.Shoes.
C.Carriage.
D.Error.
第7题
M: That's all right. We won't press you for immediate payment. Send us your check later on when you have money.
Q: What does the woman ask for?
(12)
A.Immediate payment.
B.Deferred payment.
C.Invoice.
D.US $1,000.
第8题
Dear Mr. Smith,
We are pleased to inform. you of our Medical Supplies Company’s 10th Anniversary. The ceremony begins at 10:30 a.m. on Wednesday, 18 May 2005 and a cocktail party and buffet will be held at Westin hotel at 12:00 at noon. We have pleasure in inviting you to attend.
Yours sincerely,
Hugh Simmons
Situation: You are the assistant of the general manager Mr. John Smith of Pacific Telecommunications. Mr. Smith received the invitation letter above, now you are asked to write a response of accepting the invitation for him.
第9题
Some experts worry that the lack of contact with nature may bebad for children’s health,education and behavior. Others suggest different ways to help solve the problem. Monty Don, afamous British television gardener gives us a simple answer—he says gardening(园艺) shouldbe taught in every school in Britain.
According to Monty, gardening is the simplest way to get childrenoutside to enjoy freshair and sunlight. “Give students space big enough to let them grow their own plants. They mustcare fortheir plants, so they will run out to see them every day.”Monty thinks looking afterplants each daywill make them become more responsible(负 责 任 的 ). “The nature worldbecomes part of their real life, not just something they watch on television.”
As we know from the new report, ____ of British children aged 8 — 12 have not regularcontact withnature.
A.1/5
B.2/5
C.3/5
D.4/5
What is Monty Don’s job? He is a ____.A.reporter
B.worker
C.teacher
D.television gardener
According to the passage Monty Don thinks ____ is the simplest way to get children outside.A.gardening
B.reading books
C.play games online
D.sit in the sun
In Monty Don’s opinion, he thinks gardening should ____.A.be learned by children themselves
B.be taught by parents
C.not be taught in school in any country
D.be taught inevery school in Britain
Monty thinks looking after plants is a good way to ____.A.plant the plants well
B.make children become more responsible
C.make their ownspace
D.make the school garden more beautiful
第10题
A: Will that be OK?
B: How much are the tickets?
C: Two second-class is fine, thank you.
D: May I help you?
E: Have a nice trip
W: Good morning. 26____________
M: Hi, we&39;d like two tickets to Fuzhou, please.
W: Fuzhou. Certainly. Travelling today?
M: Yes. W: The next train is at 12: 00. 27___________
M: I’ll take the 12: 00 tickets.
W: Single or return?
M: Two singles. 28___________
W:First-class is 100 yuan and second-class is 80 yuan.
M: 29___________
W: that&39;s 160 yuan, please.
M: Here’s the money
W: And here are your tickets. 30___________
26、__________
27_________
28_________
29_________
30_________
请帮忙给出每个问题的正确答案和分析,谢谢!
第11题
(a) Explain the purpose of, and procedures for, obtaining written representations. (5 marks)
(b) The directors of a company have provided the external audit firm with an oral representation confirming that the bank overdraft balances included within current liabilities are complete.
Required:
Describe the relevance and reliability of this oral representation as a source of evidence to confirm the completeness of the bank overdraft balances. (3 marks)
(c) You are the audit manager of Violet & Co and you are currently reviewing the audit files for several of your clients for which the audit fieldwork is complete. The audit seniors have raised the following issues:
Daisy Designs Co (Daisy)
Daisy’s year end is 30 September, however, subsequent to the year end the company’s sales ledger has been corrupted by a computer virus. Daisy’s finance director was able to produce the financial statements prior to this occurring; however, the audit team has been unable to access the sales ledger to undertake detailed testing of revenue or year-end receivables. All other accounting records are unaffected and there are no backups available for the sales ledger. Daisy’s revenue is $15·6m, its receivables are $3·4m and profit before tax is $2m.
Fuchsia Enterprises Co (Fuchsia)
Fuchsia has experienced difficult trading conditions and as a result it has lost significant market share. The cash flow forecast has been reviewed during the audit fieldwork and it shows a significant net cash outflow. Management are confident that further funding can be obtained and so have prepared the financial statements on a going concern basis with no additional disclosures; the audit senior is highly sceptical about this. The prior year financial statements showed a profit before tax of $1·2m; however, the current year loss before tax is $4·4m and the forecast net cash outflow for the next 12 months is $3·2m.
Required:
For each of the two issues:
(i) Discuss the issue, including an assessment of whether it is material;
(ii) Recommend procedures the audit team should undertake at the completion stage to try to resolve the issue; and
(iii) Describe the impact on the audit report if the issue remains unresolved.
Notes: 1 The total marks will be split equally between each issue.
2 Audit report extracts are NOT required. (12 marks)