第1题
A.Welcome you to choose winter clothes in the spring at the Miss Style. Clothing Store.
B.We have shipped your order by UPS, and we are sure it will arrive in time for the sales promotion on May 1st.
C.Our warranty becomes effective only when we receive an owner’s registration.
D.We are pleased to offer you a new schedule of low-cost flights to Paris.
第2题
W: Thus, Fed serves as a source of last resort for emergency funds. It is one of the major objectives of the Federal Reserve System.
Q: What will the banks do when there is an unusual demand for cash by depositors?
(15)
A.To serve as a source of last resort.
B.To be one of the major objectives.
C.To transfer depositors' funds from one bank to another.
D.To borrow emergency funds from the Fed.
第3题
(36)
A.mistakes
B.flaws
C.errors
D.wrongs
第4题
Section A (30 points, 2 points each)
Directions: This part is to test your reading ability.There are 3 tasks for you to fulfill. You should read the materials carefully and do the tasks as you are instructed.
In order to learn a foreign language well, it is necessary to overcome the fear of making mistakes. If the primary goal of language use is communication, then mistakes are secondary considerations that may be dealt with gradually as awareness of those increases. On the other hand, students should not ignore their mistakes. The language learner may observe how native speakers express themselves, and how native expressions differ from the way the learner might say them. For example, a Spanish speaker who has been saying "I do it" to express willingness to do something in the immediate future, could, by interaction with naive speakers of English, Observe that native speakers actually say "I'll do it". The resulting discrepancy(差异) can serve as a basis for the student to modify his way of using the present tense in English. But a student who is unwilling to interact in the first place would lose this opportunity to learn by trial and error.
According to the passage, what is the present tense in English?
A.It is used with some verbs but not with others to express future intention.
B.It is not used to express a desire to do something in the immediate future.
C.It is basically the same in English as it is in Spanish.
D.It is not the most difficult problem for foreign students.
第5题
For this reason, fast food restaurants have become very popular. These restaurants serve foods such as hamburgers, tacos, French fries. Fast-food restaurants are really fast. You don't have to wait a minute or two for your food. They are also convenient. You may dress casually, and in some places you can even order from your car and drive away with your food without going to the restaurant. Finally, fast-food restaurants are inexpensive.
Fast food has its shortcoming, too. Most fast-food meals are not very healthy. They are often high in fat and cholesterol(胆固醇), and low in other important nutrients(营养). It is advisable not to eat too much those fast food.
Most American people______, so fast-food restaurants have become popular.
A.hate to dine with their family
B.like fast food'very much
C.don't have enough time to eat dinner together with their family
D.live on fast food
第6题
Some people hate everything that is modern. They cannot imagine how anyone can really like modern music; they
find it hard to accept the new fashions in clothing; they think that all modern painting is ugly; and they seldom
have a good word for the new buildings that are being built everywhere in the world. Such people look for
perfection in everything, and they take their standards of perfection from the past. They are usually impatient
with anyone who is brave enough to experiment with new or to express himself or the age in materials original
ways. It is, of course, true that many artists do not succeed in their work and instead produce works that can
only be considered as failures. If the work of art is a painting, the artist’s failure concerns himself alone, but if
it is a building, his failure concerns others too, because it may damage the beauty of the whole place. This does
sometimes happen, but it is completely untrue to say, as some people do, that modern architecture is nothing.
We can’t judge every modern building by the standards of the ancient time, even though we admire the ancient
buildings. Technologically, the modern buildings are more advanced. The modern architect knows he should learn
from the ancient works, but with his greater resources of knowledge and materials, he will never be content to
imitate the past. He is too proud to do that.
Some people hate everything that is modern because _______.
A. they are aged
B. they find it hard to accept modern things
C. they take their standards of perfection from the Greek
D. they look at things by the standards of the past
第7题
A.pointing
B.indicating
C.substituting
D.accompanying
E.spreading
F.extending
G.meaning
H.suicide
I.until
J.unless
K.communicated
L.informed
M.directed
N.consciously
O.intentionally
第8题
(a) Auditors have a responsibility under ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management, to communicate deficiencies in internal controls. In particular SIGNIFICANT deficiencies in internal controls must be communicated in writing to those charged with governance.
Required:
Explain examples of matters the auditor should consider in determining whether a deficiency in internal controls is significant. (5 marks)
Greystone Co is a retailer of ladies clothing and accessories. It operates in many countries around the world and has expanded steadily from its base in Europe. Its main market is aimed at 15 to 35 year olds and its prices are mid to low range. The company’s year end was 30 September 2010.
In the past the company has bulk ordered its clothing and accessories twice a year. However, if their goods failed to meet the key fashion trends then this resulted in significant inventory write downs. As a result of this the company has recently introduced a just in time ordering system. The fashion buyers make an assessment nine months in advance as to what the key trends are likely to be, these goods are sourced from their suppliers but only limited numbers are initially ordered.
Greystone Co has an internal audit department but at present their only role is to perform. regular inventory counts at the stores.
Ordering process
Each country has a purchasing manager who decides on the initial inventory levels for each store, this is not done in conjunction with store or sales managers. These quantities are communicated to the central buying department at the head office in Europe. An ordering clerk amalgamates all country orders by specified regions of countries, such as Central Europe and North America, and passes them to the purchasing director to review and authorise.
As the goods are sold, it is the store manager’s responsibility to re-order the goods through the purchasing manager; they are prompted weekly to review inventory levels as although the goods are just in time, it can still take up to four weeks for goods to be received in store.
It is not possible to order goods from other branches of stores as all ordering must be undertaken through the purchasing manager. If a customer requests an item of clothing, which is unavailable in a particular store, then the customer is provided with other branch telephone numbers or recommended to try the company website.
Goods received and Invoicing
To speed up the ordering to receipt of goods cycle, the goods are delivered directly from the suppliers to the individual stores. On receipt of goods the quantities received are checked by a sales assistant against the supplier’s delivery note, and then the assistant produces a goods received note (GRN). This is done at quiet times of the day so as to maximise sales. The checked GRNs are sent to head office for matching with purchase invoices.
As purchase invoices are received they are manually matched to GRNs from the stores, this can be a very time consuming process as some suppliers may have delivered to over 500 stores. Once the invoice has been agreed then it is sent to the purchasing director for authorisation. It is at this stage that the invoice is entered onto the purchase ledger.
Required:
(b) As the external auditors of Greystone Co, write a report to management in respect of the purchasing system which:
(i) Identifies and explains FOUR deficiencies in that system;
(ii) Explains the possible implication of each deficiency;
(iii) Provides a recommendation to address each deficiency.
A covering letter is required.
Note: Up to two marks will be awarded within this requirement for presentation. (14 marks)
(c) Describe substantive procedures the auditor should perform. on the year-end trade payables of Greystone Co. (5 marks)
(d) Describe additional assignments that the internal audit department of Greystone Co could be asked to perform. by those charged with governance. (6 marks)
第9题
Over 60 million persons in the United States own a credit card. For these millions of Americans a credit card is "coined freedom". It has had effect of increasing consumption possibilities for households by allowing them to purchase thousands of dollars of merchandise. ranging from autos. clothing, to electrical appliances. The widespread use of creditcard nowadays staggers the imagination to the point where one wonders whether the total amount of consumption spending each year would be the same if this "plastic money" were not around, Credit cards have also been of significant importance to the national economy.Businessmen have been encournged to expand plant and equipment and hire additionat personnel to meet the heavy demand for their products, The tendency of employment and income would rise significantly. Unfortunately the ease with which buyers can increase their purchase with credit cards have caused them to overlook the additional costs.Purchase on credit cards are postponed payments. Buy-now pay later encourages buyers to use credit cards ,extencively.Since the buyer is in effect borrowing money for a special purposer he must expect to pay an interest charge. Interest is the price of using money over a long period of time. A close analysis of the use for credit cards for heavy purchases will show that the buyer has added to the cost of making these purchases. It must also be kept in mind that unpaid monthly balances means added interest charges. Furthermore. the use of credit cards will add to the most purpose of the product since the shopkeeper does not receive the money at the time of the purchase, Shopkeepers might add on the cost of handing credit cards to the bill. One of the arguments against the use of credit cards has been that those who do pay cash at the time if purchase finance the use of a credit card by another person.This is so, the argument runs, because the price of a product will include the cost of another persons use of a credit card.
Which of the following is NOT true about credit cards?
A.It can encourage great sums of consumption
B.Shopkeepers, among others object to the use of credis cards because they add on the cost of the merchandise
C.Credit card holders actually pay for their shopping goods afer the purchase has been completed
D.The national economy enjoys extensive growth because of the use of credit cards
What is the main topic of the passage?A.Advantages and disadvantages of credit cards
B.Economic growth hacked up by the use of credit cards
C.Arguments against the use of ecredit cards
D.Credit cards make life easier
What are the arguments against the use of credit cards?A.It may lead to the overgrowth of the national economy.
B.The delay in the payment of shopping goods may bring damage to shopkeeprers’profits.
C.Some people may intentionally purchase goods that they cannot possbly aford
D.Those who pay by cash at the purehase will have to pay for the cost added to the product as the interest charge of credit cards
The writers purpose in this passage is to____.A.argue against credit card
B.deseribe a phenomenon
C.introduce us the disadvantage and advantage of credit card
D.propose an original viewpoint
第11题
The favorite food in the United States is the hamburger (汉堡包). The favorite place to buy a hamburger is a fast food restaurant. At fast food restaurants, people order their food, wait a few minutes, and carry it to their tables themselves. People also take their food out of the restaurant and eat it in their cars or in their homes. At some fast food restaurants. people can order their food, pay for it and pick it up without leaving their cars.
There are many kinds of fast food restaurants in the United States. The greatest in number sell hamburgers, French fries (油炸马铃薯片) and so on. They are popular food among Americans. Besides, fast food restaurants that serve Chinese food, Mexican food, Italian food, chicken, seafood and ice-cream are very many. The idea of a fast food restaurant is so popular that nearly every kind of food can be found in one.
Fast food restaurants are popular because they reflect (反映) American life style. Customers can wear any type of dress when they go to a fast food place. Second, they are fast. People who are busy do not want to spend time preparing their own food or waiting while someone prepares it. In fast food restaurants the food is usually ready before the customer even orders it. Finally most food in a fast food restaurant is not expensive. Therefore, people are able to buy and eat at a fast food restaurant often, while they may not be able to go to a more expensive restaurant very often.
Hamburgers and French fries can be got at the fast food restaurants.
A.some of
B.most of
C.a part of
D.all of