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A.all students
B.any other student
C.any student
D.every student
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更多“Jack is quite a singer. He sings better than （)in his class.”相关的问题
第1题
听力原文： All warm-blooded animals are very helpless at first. Young birds and young bats must be taught to fly. Thousands of young seals drown every year. They never learn to swim "naturally." The mother has to take them out under her flipper and show them how. Birds sing without instruction; however, they do not sing well unless they are able to hear older members of their species. Older harvest mice build better nests than beginners. Frank Buck says that the young elephant does not seem to know at first what his trunk is for. It gets in his way and seems more of a hindrance than a help until his parents show him what to do with it. Insects, seem to start life equipped with all necessary reflexes, but they seem to improve their talents with practice. Young spiders, for example, begin by making quite primitive little webs. They attain perfection in their art only after much time. Older spiders, if deprived of their spinnerets, will take to hunting.
(33)
A．They know what to do because of instinct.
B．They know how to fly naturally.
C．They often reject their parents.
D．They learn behavior. from their parents or other animals.
第2题
Section B – TWO questions ONLY to be attempted
(a) You are a manager in Lark & Co, responsible for the audit of Heron Co, an owner-managed business which operates a chain of bars and restaurants. This is your firm’s first year auditing the client and the audit for the year ended 31 March 2012 is underway. The audit senior sends a note for your attention:
‘When I was auditing revenue I noticed something strange. Heron Co’s revenue, which is almost entirely cash-based, is recognised at $5·5 million in the draft financial statements. However, the accounting system shows that till receipts for cash paid by customers amount to only $3·5 million. This seemed odd, so I questioned Ava Gull, the financial controller about this. She said that Jack Heron, the company’s owner, deals with cash receipts and posts through journals dealing with cash and revenue. Ava asked Jack the reason for these journals but he refused to give an explanation.
‘While auditing cash, I noticed a payment of $2 million made by electronic transfer from the company’s bank account to an overseas financial institution. The bank statement showed that the transfer was authorised by Jack Heron, but no other documentation regarding the transfer was available.
‘Alarmed by the size of this transaction, and the lack of evidence to support it, I questioned Jack Heron, asking him about the source of cash receipts and the reason for electronic transfer. He would not give any answers and became quite aggressive.’
Required:
(i) Discuss the implications of the circumstances described in the audit senior’s note; and (6 marks)
(ii) Explain the nature of any reporting that should take place by the audit senior. (3 marks)
(b) You are also responsible for the audit of Coot Co, and you are currently reviewing the working papers of the audit for the year ended 28 February 2012. In the working papers dealing with payroll, the audit junior has commented as follows:
‘Several new employees have been added to the company’s payroll during the year, with combined payments of $125,000 being made to them. There does not appear to be any authorisation for these additions. When I questioned the payroll supervisor who made the amendments, she said that no authorisation was needed because the new employees are only working for the company on a temporary basis. However, when discussing staffing levels with management, it was stated that no new employees have been taken on this year. Other than the tests of controls planned, no other audit work has been performed.’
Required:
In relation to the audit of Coot Co’s payroll:
Explain the meaning of the term ‘professional skepticism’, and recommend any further actions that should be taken by the auditor. (6 marks)
第3题
Mr. Hill works in a bank, and lives alone. The only family he has is in the next town: his sister lives there with her husband, and her son, Jack. Mr. Hill does not see his sister, or her family, from one year to the next, but he sends them Christmas cards, and he has not forgotten one of Jack's seventeen birthdays.
Last week Mr. Hill had quite a surprise. He drove home from the bank at the usual time, driving neither too slowly nor too fast; he parked his car where he always parked it ,out of the way of other cars, and he went inside to make his evening meal. Just then, there was a knock at the door. He opened the door, to find a policeman standing on the door-step.
"What have I done wrong？" Mr. Hill asked himself. "Have I driven on the wrong side of the road？ Has there been some trouble at the bank？ Have I forgotten to pay an important bill？"
"Hello, Uncle," said the policeman, "My name is Jack."
Mr. Hill ______.
A．works in a bank by himself
B．lives in a bank and works by himself
C．lives by himself and works in a bank
D．lives in a bank by himself
第11题
Who _____ over there now？
A、singing
B、are sing
C、is singing
D、sing
