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[单选题]

Have you finished the paper? Time is ().

A.passing on

B.running out

C.going on

D.coming out

答案

B、running out

解析:

句意:你写完论文了吗? 时间是 _______。

更多“Have you finished the paper? Time is ().”相关的问题

第1题

John, you are so lazy. This job ______hours ago.A.should finishB.must have finishedC.could

John, you are so lazy. This job ______hours ago.

A.should finish

B.must have finished

C.could be finishing

D.ought to have been finished

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第2题

An assistant's help is needed ______.A.as soon as you have entered the shopB.before you st

An assistant's help is needed ______.

A.as soon as you have entered the shop

B.before you start browsing

C.only when you have finished browsing

D.when you have finished browsing

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第3题

Don't forget______ when you are finished with the electric iron.A.to turn it offB.turning

Don't forget______ when you are finished with the electric iron.

A.to turn it off

B.turning it off

C.to have turned it off

D.having turned it off

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第4题

“Have you finished your work?” “No, ________.”A.haven’tB.not yetC.already notD.don’t ye

A.haven’t

B.not yet

C.already not

D.don’t yet

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第5题

Have you finished the work report______?

A、Very good

B、That’s nice

C、Not yet

D、No problem

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第6题

I ______ writing the article by the time you get back.A.shall finishB.must have finishedC.

I ______ writing the article by the time you get back.

A.shall finish

B.must have finished

C.have finished.

D.shall have finished

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第7题

You can't do anything else until you your homework.A. finished B. will finish C. have

You can't do anything else until you your homework.

A. finished B. will finish

C. have finished D. had finished

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第8题

You have an open purchase order for a valuated material.What changes can you make to the master data here? There are 2 correct answers to this question.()
A.Fixed vendor in the source list from vendor A to vendor B

B.Base unit of measure in the material master from EA (each) to KG (kilogram)

C.Material type from ROH (raw material) to FERT (finished product)

D.Material group in the material master from material group 1 to material group 2

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第9题

Qi Haoran, a Junior 1 student, was quite busy over the past winter vacation – and not

just with homework.Qi, together with 10 other classmates made a volunteer group to call on people to join the Clean Your Plate Campaign (“光盘行动”).The 11 students went to many restaurants and told people the importance of saving food.“Excuse me, do you know that 950 million people around the world still haven’t got enough to eat? Please don’t waste food.” They would say this kind of thing hundreds of times every day.The Clean Your Plate Campaign began on the Internet in January.It calls on people to reduce food waste.China in these years had serious problems with wasted food.CCTV reported in January that the food Chinese people waste every year is enough to feed 200 million people for a year.Chinese people are well known for being hospitable (好客的) and generous(大方的).Many even feel that they lose face if their guests have eaten all the food.Luckily, the campaign has got the support of many.In a restaurant in Xinjiang, the owner give the guests who have eaten all that they ordered a sticker (贴花).People can enjoy a free meal when they have 10 stickers.More than 750 restaurants in Beijing have begun to offer smaller dishes and encourage their guests to take leftovers (剩饭剩菜) home.To reduce food waste is a big task, and it needs time.It’s important that everyone does their bit, just like Qi.Did you finish your meals today?

6.What did the 11 tudents do in the winter vacation? ()

A.The helped each other with homework

B.They opened a restaurant together

C.They volunteered for a campaign

D.They collected money from customers in restaurants

7.In this passage the underlined word “call on” means ______.

A.打电话

B.号召

C.拜访

D.叫喊

8.The Clean Your Plate Campaign calls on people to _____.

A.do volunteer work

B.work part time in restaurants

C.cut down on food waste

D.wash your plates after dinner

9.From Paragraphs 4-5, we learn that _____.

A.wasting food is a serious problem in China

B.Chinese people waste the most food in the world

C.Chinese people want to show off th at they are rich

D.most Chinese people are afraid of losing face at the table

10.What did the restaurant in Beijing do to support the campaign? ()

A.The owner would have dinner with those who had eaten up their food.

B.It offered a free meal to the guests who had finished all their food ten times

C.It gave stickers to the guests who ordered small dishes

D.It encouraged customers to take leftovers home

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第10题

You are an audit senior of Hessonite & Co and are in the process of reviewing the inve
ntory system documentation for your audit client, Lemon Quartz Co (Quartz) which manufactures computer equipment. The company’s factory and warehouse are based on one large site, and their year end is 30 June 2016. Quartz is planning to undertake a full inventory count at the year end of its raw materials, work in progress and finished goods and you will be attending this count. In preparation you have been reviewing the inventory count instructions for finished goods provided by Quartz.

The count will be undertaken by 15 teams of two counters from the warehouse department with Quartz’s financial controller providing overall supervision. Each team of two is allocated a number of bays within the warehouse to count and they are provided with sequentially numbered inventory sheets which contain product codes and quantities extracted from the inventory records. The counters move through each allocated bay counting the inventory and confirming that it agrees with the inventory sheets. Where a discrepancy is found, they note this on the sheet.

The warehouse is large and approximately 10% of the bays have been rented out to third parties with similar operations; these are scattered throughout the warehouse. For completeness, the counters have been asked to count the inventory for all bays noting the third party inventories on separate blank inventory sheets, and the finance department will make any necessary adjustments.

Some of Quartz’s finished goods are high in value and are stored in a locked area of the warehouse and all the counting teams will be given the code to access this area. There will be no despatches of inventory during the count and it is not anticipated that there will be any deliveries from suppliers.

Each area is counted once by the allocated team; the sheets are completed in ink, signed by the team and returned after each bay is counted. As no two teams are allocated the same bays, there will be no need to flag that an area has been counted. On completion of the count, the financial controller will confirm with each team that they have returned their inventory sheets.

Required:

(a) In respect of the inventory count procedures for Lemon Quartz Co:

(i) Identify and explain FIVE deficiencies;

(ii) Recommend a control to address each of these deficiencies; and

(iii) Describe a TEST OF CONTROL the external auditors would perform. to assess if each of these controls, if implemented, is operating effectively.

Note: The total marks will be split equally between each part. (15 marks)

(b) Quartz’s finance director has asked your firm to undertake a non-audit assurance engagement later in the year. The audit junior has not been involved in such an assignment before and has asked you to explain what an assurance engagement involves.

Required:

Explain the five elements of an assurance engagement. (5 marks)

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