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for journalists to rely on their own notions of significance and make their own judgments.此处译文为：
答案
更多“（50） While comment and reaction from lawyers may enhance stories, it is preferable”相关的问题
第1题
根据下列文章，回答46～50题。
Directions：
Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on ANSWER SHEET 2. （10 points）
The study of law has been recognized for centuries as a basic intellectual discipline in European universities. However, only in recent years has it become a feature of undergraduate programs in Canadian universities. （46）Traditionally, legal learning has been viewed in such institutions as the special preserve of lawyers rather than a necessary part of the intellectual equipment of an educated person. Happily, the older and more continental view of legal education is establishing itself in a number of Canadian universities and some have even begun to offer undergraduate degrees in law.
If the study of law is beginning to establish itself as part and parcel of a general education, its aims and methods should appeal directly to journalism educators. Law is a discipline which encourages responsible judgment. On the one hand, it provides opportunities to analyze such ideas as justice, democracy and freedom. （47）On the other, it links these concepts to everyday realities in a manner which is parallel to the links journalists forge on a daily basis as they cover and comment on the news. For example, notions of evidence and fact, of basic rights and public interest are at work in the process of journalistic judgment and production just as in courts of law. Sharpening judgment by absorbing and reflecting on law is a desirable component of a journalist's intellectual preparation for his or her career.
（48）But the idea that the journalist must understand the law more profoundly than an ordinary citizen rests on an understanding of the established conventions and special responsibilities of the news media. Politics or, more broadly, the functioning of the state, is a major subject for journalists. The better informed they are about the way the state works, the better their reporting will be. （49）In fact, it is difficult to see how journalists who do not have a clear preps of the basic features of the Canadian Constitution can do a competent job on political stories.
Furthermore, the legal system and the events which occur within it are primary subjects for journalists. While the quality of legal journalism varies greatly, there is an undue reliance amongst many journalists on interpretations supplied to them by lawyers. （50） While comment and reaction from lawyers may enhance stories, it is preferable for journalists to rely on their own notions of significance and make their own judgments. These can only come from a well-grounded understanding of the legal system.
第 46 题 （46）Traditionally, legal learning has been viewed in such institutions as the special preserve of lawyers rather than a necessary part of the intellectual equipment of an educated person.此处译文为：
【您的答案】
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【参考解析】：一直以来，在这些大学里，法律知识的学习看作是律师的专属，而不是受教育人士必备知识的一部分。
第2题
(b) While the refrigeration units were undergoing modernisation Lamont outsourced all its cold storage requirements
to Hogg Warehousing Services. At 31 March 2007 it was not possible to physically inspect Lamont’s inventory
held by Hogg due to health and safety requirements preventing unauthorised access to cold storage areas.
Lamont’s management has provided written representation that inventory held at 31 March 2007 was
$10·1 million (2006 – $6·7 million). This amount has been agreed to a costing of Hogg’s monthly return of
quantities held at 31 March 2007. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended
31 March 2007.
NOTE: The mark allocation is shown against each of the three issues.
第3题
(b) Historically, all owned premises have been measured at cost depreciated over 10 to 50 years. The management
board has decided to revalue these premises for the year ended 30 September 2005. At the balance sheet date
two properties had been revalued by a total of $1·7 million. Another 15 properties have since been revalued by
$5·4 million and there remain a further three properties which are expected to be revalued during 2006. A
revaluation surplus of $7·1 million has been credited to equity. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended
30 September 2005.
NOTE: The mark allocation is shown against each of the three issues.
第4题
(b) Comment on the need for ethical guidance for accountants on money laundering. (4 marks)
第5题
A.comment
B.celebrate
C.claim
D.commend
第6题
(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss
resulting from the alleged fraud. (6 marks)
第7题
(ii) Comment on the figures in the statement prepared in (a)(i) above. (4 marks)
第8题
What is the comment of the author on the problem of euthanasia？
A．Euthanasia is not regarded as a crime in France.
B．More and more medical workers like to practice euthanasia, no matter what form. it takes.
C．The problem of euthanasia is now being debated heatedly and openly.
D．There is not much difference between "active" and "passive" euthanasia.
第9题
I (would rather) you (don't) (make any comment) (on) this problem.
A．would rather
B．don't
C．make any comment
D．on
第10题
(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.
(3 marks)
