______ your poor record in school, we think you should study harder.A.In view ofB.In spite
______ your poor record in school, we think you should study harder.
A.In view of
B.In spite of
C.In charge of
D.In case of
______ your poor record in school, we think you should study harder.
A.In view of
B.In spite of
C.In charge of
D.In case of
第1题
A.It is impossible to move forward without community support.
B.Construction can begin as soon as the building plans are approved.
C.In response to your e-mail complaint, we are investigating our agent’s poor behavior.
D.If you fail to pass the examination, you will not qualify.
第2题
James then asked the woman to consider a poor black mother on welfare. She already has four children and an alcoholic husband who has all but abandoned the family. Now she discovers another child is on the way. "How would you counsel that woman?" asked James.
"Have an abortion," the woman responded. "That child would have a very poor quality of life."
"I have a vested interest in your answer," James said. "The woman I described was my mother. I was the fifth of six children born into poverty. And, in case you're interested, the quality of my life is just fine!"
Kay James ______.
A.is not a black
B.is a poor black mother
C.has five brothers and sisters
D.has a hard life
第3题
Dalie Limited Liability Co (Dalie Co) applied to the people’s court for bankruptcy due to its poor business operations. On 30 April 2012, the people’s court rendered an order to accept the bankruptcy application and designated a bankruptcy administrator. At this moment, Dalie Co faced the following key financial matters:
(i) Construction Company had brought a lawsuit against Dalie Co for its delay to pay the construction price due, but the case was still pending for trial;
(ii) Dalie Co owed a loan totalling RMB 20 million yuan to Industry Bank, of which RMB 12 million yuan was secured by a guarantee agreement on the buildings of Dalie Co;
(iii) Dalie Co had provided a guarantee to Merchant Bank for a loan of RMB 10 million yuan borrowed by Jiqing Company. The loan has matured but Jiqing Company failed to repay the principal and interest.
Required:
Answer the following questions in accordance with the Enterprise Bankruptcy Law of China, and give your reasons for your answers:
(a) state how to deal with the pending disputes between Construction Company and Dalie Co; (3 marks)
(b) state how to deal with the loan of RMB 20 million yuan owed to Industry Bank; (3 marks)
(c) state whether Merchant Bank was entitled to declare the credit and join the bankruptcy procedure. (4 marks)
第4题
In June 2011 Mr Fang leased the same house to Ms Lee for a period of two years.
Due to the sudden change of the market and poor operation of his enterprise, Mr Fang was unable to repay the principal and interest as agreed when the loan matured at the end of January 2012. Credit Association filed a lawsuit in the people’s court and obtained a judgement in favour of its claim for the principal RMB 2 million yuan plus interest.
Credit Association then advised Ms Lee to leave the house, as it has been authorised by the people’s court to organise a public auction to sell the house for the enforcement of the judgement. Ms Lee refused to leave the house on the grounds that the lease agreement was an effective one between Mr Fang and herself and would last until the end of June 2013. In addition, Credit Association’s right of mortgagee should not affect her right under the lease agreement.
Required:
Answer the following questions in accordance with the relevant provisions of the Property Law, and give your reasons for your answer:
(a) state whether Ms Lee’s grounds for refusal to leave the house can be established. (5 marks)
(b) state how Ms Lee should deal with the current situation. (5 marks)
第7题
Yado Steel Co Ltd (Yado Steel) entered into a loan agreement with Industry Bank to borrow RMB 20 million yuan for its expansion programme. Yado Steel provided its office building as property mortgaged for the debt, and made the registration as required. Mr Ding, one of the shareholders of Yado Steel, placed a guarantee letter of general liability in favour of Industry Bank.
Due to poor performance, Yado Steel failed to repay the debt when it came to maturity. Meanwhile, Industry Bank, under a restructuring plan, transferred the credit of RMB 20 million yuan together with the right of pledge to Oriental Assets Management Co (OAM). It also made a written notice to Yado Steel and Mr Ding, but failed to transfer the right of mortgage to OAM. On the contrary, Industry Bank concluded an agreement with Yado Steel before it went bankrupt, and settled other debts owed by the latter through the sale of the office building as mortgaged for the loan. Having found this fact, OAM, as a transferee of the credit, requested the court to order Mr Ding to bear its guarantor’s liability for the debt. Mr Ding asserted that he was a pledger with a general liability and would be responsible for the debt only if the things mortgaged could not satisfy the debt.
Required:
Answer the following questions in accordance with the relevant provisions of the Property Law and the Contract Law, and give your reasons for your answer:
(a) State whether the defence of Mr Ding should be supported by the court. (6 marks)
(b) State what was the cause of this dispute between OAM and Industry Bank. (4 marks)
第8题
The importance of environment in determining an individual's intelligence can be demonstrated by the case history of the identical twins, Peter and Mark. Being identical, the twins had identical brains at birth, and their growth processes were the same. When the twins were three months old, their parents died, and they were placed in separate foster (收养) homes. Peter was reared by parents of low intelligence in an isolated community with poor educational opportunities. Mark was reared in the home of well-to-do parents who had been to college. He was read to as a child, sent to good schools, and given every opportunity to be stimulated intellectually. This environmental difference continued until the twins were in their late teens, when they were given tests to measure their intelligence. Mark's IQ was 125, twenty-five points higher than the average and fully forty points higher than his identical brother. Given equal opportunities, the twins, having identical brains, would have tested at roughly the same level.
This selection can be titled ______.
A.Measuring Your Intelligence
B.Intelligence and Environment
C.The Case of Peter and Mark
D.how the Brain Influences Intelligence
第9题
One day a lawyer's (律师) wife fell iii and he went to get a doctor. The doctor went to see tile woman, but before he went into the house he stopped. He knew that the lawyer never paid his bill (账单). So he said to the man, "But if I do cure (治愈) your wife I'm afraid you may not pay me."
"Sir," said the lawyer, '" here I have $ 500. Whether you cure my wife or whether you kill her I will give you all this."
The doctor was now sure of the payment and went into the house. When he reached the woman's bedside, it was soon clear to him that he could do little. She was badly iii, and though he gave her some medicine to take, she soon died.
He told the lawyer he was very sorry, then asked for the money.
"Did you kill my wife.'?" asked the lawyer.
"Of course not," said the doctor.
"Well, did you cure my wife?" asked the lawyer.
"I'm afraid that was impossible," answered the doctor.
"Well then, since you didn't kill her and you didn't cure her, I have nothing to pay you."
Before the doctor went into the lawyer's house he stopped because ______.
A.the lawyer was too poor to pay his bills
B.the lawyer had a bad name
C.he knew, well he couldn't cure the lawyer's wife
D.it was well-known that the lawyer would not be willing to pay what he should
第10题
the audit of the financial statements for the year ended 30 November 2007. The draft financial statements show
revenue of $125 million (2006 – $103 million), profit before tax of $5·6 million (2006 – $5·1 million) and total
assets of $95 million (2006 – $90 million). Your firm was appointed as auditor to Island Co for the first time in June
2007.
Island Co designs, constructs and installs machinery for five key customers. Payment is due in three instalments: 50%
is due when the order is confirmed (stage one), 25% on delivery of the machinery (stage two), and 25% on successful
installation in the customer’s coal mine (stage three). Generally it takes six months from the order being finalised until
the final installation.
At 30 November, there is an amount outstanding of $2·85 million from Jacks Mine Co. The amount is a disputed
stage three payment. Jacks Mine Co is refusing to pay until the machinery, which was installed in August 2007, is
running at 100% efficiency.
One customer, Sawyer Co, communicated in November 2007, via its lawyers with Island Co, claiming damages for
injuries suffered by a drilling machine operator whose arm was severely injured when a machine malfunctioned. Kate
Shannon, the chief executive officer of Island Co, has told you that the claim is being ignored as it is generally known
that Sawyer Co has a poor health and safety record, and thus the accident was their fault. Two orders which were
placed by Sawyer Co in October 2007 have been cancelled.
Work in progress is valued at $8·5 million at 30 November 2007. A physical inventory count was held on
17 November 2007. The chief engineer estimated the stage of completion of each machine at that date. One of the
major components included in the coal extracting machinery is now being sourced from overseas. The new supplier,
Locke Co, is located in Spain and invoices Island Co in euros. There is a trade payable of $1·5 million owing to Locke
Co recorded within current liabilities.
All machines are supplied carrying a one year warranty. A warranty provision is recognised on the balance sheet at
$2·5 million (2006 – $2·4 million). Kate Shannon estimates the cost of repairing defective machinery reported by
customers, and this estimate forms the basis of the provision.
Kate Shannon owns 60% of the shares in Island Co. She also owns 55% of Pacific Co, which leases a head office to
Island Co. Kate is considering selling some of her shares in Island Co in late January 2008, and would like the audit
to be finished by that time.
Required:
(a) Using the information provided, identify and explain the principal audit risks, and any other matters to be
considered when planning the final audit for Island Co for the year ended 30 November 2007.
Note: your answer should be presented in the format of briefing notes to be used at a planning meeting.
Requirement (a) includes 2 professional marks. (13 marks)
第11题
______, he never takes anything from his neighbors.
A. As he is poor
B. Poor as he is
C. As poor he is
D. As is he poor