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[主观题]

A provided B since C although D supposing

A provided

B since

C although

D supposing

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更多“A provided B since C although D supposing”相关的问题

第1题

5 You are an audit manager in Fox & Steeple, a firm of Chartered Certified Accountants, responsible for allocating staff

to the following three audits of financial statements for the year ending 31 December 2006:

(a) Blythe Co is a new audit client. This private company is a local manufacturer and distributor of sportswear. The

company’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cutting

exercise. In accordance with the requirements of the invitation to tender your firm indicated that there would not

be an interim audit.

(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co with

corporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior management

expects a thorough examination of the company’s computerised systems, and are also seeking assurance that

the annual report will not attract adverse criticism.

(c) Gray Co has been an audit client since 1999 after your firm advised management on a successful buyout. Gray

provides communication services and software solutions. Your firm provides Gray with technical advice on

financial reporting and tax services. Most recently you have been asked to conduct due diligence reviews on

potential acquisitions.

Required:

For these assignments, compare and contrast:

(i) the threats to independence;

(ii) the other professional and practical matters that arise; and

(iii) the implications for allocating staff.

(15 marks)

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第2题

Personal interviewing is most effective when all the people to be interviewed are located
in a relatively small geographical area. Otherwise, the time and expense spent in travelling from one person to another makes this type of interviewing economically impractical. Personal interviewing is usually used when the information needed is too complex to be gathered by another technique. For example, a problem being studied may require the interviewer to probe beyond the more superficial answers that might be obtained with another method.

It is sometimes assumed that personal interviewing is the most accurate of all survey research techniques. Although personal interviewing may be accurate in many cases, human errors may prevent a researcher from obtaining valid results. Questions perceived by the interviewee as an invasion of privacy or threatening in any way will probably produce false or partially true answers. Also, since the interviewer must interpret the respondent's statements, a certain amount of information lose results even though the respondent may be answering truthfully.

In spite of the problems, at least two major advantages are provided by this research technique. First, the alert interviewer can generally tell if the respondent is being truthful or if he or she is giving superficial or untrue responses. Second, the interviewer can rephrase questions, give more explanation, or probe more deeply if the initial questions do not produce the information desired. As a result, the information gleaned should be more accurate than that provided by interviews where no one is present to clarify questions or to interpret answers.

It can be concluded from the passage that when all the people to be interviewed are located in a relatively big geographical area______.

A.personal interviewing is most effective

B.personal interviewing is economically impractical

C.personal interviewing is the only technique to get information

D.telephone interviewing may not be used

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第3题

Manpower Inc., with 560,000 workers, is the world's largest temporary employment age
ncy. Every morning, its people 41 into the offices and factories of America, seeking a day's work for a day's pay. One day at a time. 42 industrial giants like General Motors and IBM struggle to survive 43 reducing the number of employees, Manpower, based in Milwaukee, Wisconsin, is booming.

44 its economy continues to recover, the US is increasingly becoming a nation of part-timers and temporary workers. This " 45 " work force is the most important 46 in American business today, and it is 47 changing the relationship between people and their jobs. The phenomenon provides a way for companies to remain globally competitive 48 avoiding market cycles and the growing burdens 49 by employment rules, healthcare costs and pension plans. For workers it can mean an end to the security, benefits and sense of 50 that came from being a loyal employee.

41. [A] swarm [B] stride [C] separate [D] slip

42. [A] For [B] Because [C] As [D] Since

43. [A] from [B] in [C] on [D] by

44. [A] Even though [B] Now that [C] If only [D] Provided that

45. [A] durable [B] disposable [C] available [D] transferable

46. [A] approach [B] flow [C] fashion [D] trend

47. [A] instantly [B] reversely [C] fundamentally [D] sufficiently

48. [A] but [B] while [C] and [D] whereas

49. [A] imposed [B] restricted [C] illustrated [D] confined

50. [A] excitement [B] conviction [C] enthusiasm [D] importance

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第4题

I. Q. stands for "Intelligence Quotient" which is measure of a person's intelligence found
by means of an intelligence test. Before marks gained in such a test can be useful as information about a person, they must be compared with some standard, or norm. It is not enough simply to know that a boy of thirteen has scored, say, ninety marks m a particular test. To know whether he is clever, average, or dull, his marks must be compared with the average achieved by boys of thirteen in that test.

In 1906 the psychologist, Alfred Binet, devised the standard in relation to which intelligence has since been assessed. Binet was asked to find a method of selecting all children in the schools of Paris who should be taken out of ordinary classes and put in special classes for defectives. The problem brought home to him the need for a standard of intelligence, and he hit upon the very simple concept of" mental age".

First, he invented a variety of tests and put large numbers of children of different ages through them. He then found at what age each test was passed by the average child. Binet arranged the various tests in order of difficulty, and used them as a scale by which he could measure every individual. If, for example, a boy aged twelve could only do tests that were passed by the average boy of nine, Binet held that he was three years below average, and that he had a mental age of nine.

The concept of mental age provided Binet, and through him, other psychologists with the required standard. It enabled him to state scores in intelligence tests m terms of norm. At first, it was usual to express the result of a test by the difference between the" mental" and the" chronological" age. Then the boy in the example given would be" three years retarded". Soon, however, the" mental ratio" was introduced; that is to say, the ratio of the mental age to the chronological age. Thus a boy of twelve with mental age of nine has a mental ratio of 0.75.

The mental age was replaced by the intelligence quotient or" I. Q". Clearly, since the mental age of the average child is equal to the chronological age, the average I. Q. is 100.

To judge a child's standard, his marks in a test must be compared with marks gained by ______.

A.others of the same age

B.older children

C.younger children

D.adults

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第5题

When Mrs. Joseph Groger died recently in Vienna, Austria, people asked, "Why did
she live to be 107?" Answers were provided by an investigation made among 148 Viennese 一 men and women who had reached the age of 100. Somewhat surprising was the fact that the majority had lived most their lives in cities. In spite of the city's image as an unhealthy place, city living often provides benefits that country living may lack. One factor seems to be important to these long-lived persons.

This factor is exercise. In the cities, it is often faster and less frustrating to walk short distances than to wait for a bus. Even taking public transportation often requires some walking. Smaller apartment houses have no elevators, and so tenants must climb stairs. City dwellers(居民) can usually walk to local supermarkets. Since parking spaces are hard to find, there is often no alternative to walking.

On the other hand, those who live in the country and suburbs do not have to walk every day. In fact the opposite is often true. To go to school, work or almost anywhere else, they must ride in cars.

1)、The Vienna survey may help to explain the long life of people like Mrs. Groger.

A.T

B.F

2)、The purpose of the second paragraph is to list some comments made by city dwellers.

A.T

B.F

3)、To reach the third floor of a building, it would probably be most healthy to walk up the stairs.

A.T

B.F

4)、Suburban people probably drive rather than walk because they don't need exercises.

A.T

B.F

5)、We can conclude from the passage that walking is a healthy exercise.

A.T

B.F

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第6题

(课外选材)According to experts, the advantage of modified food is that it helps in pre

(课外选材)

According to experts, the advantage of modified food is that it helps in preventing the occurrence of allergies and also has a long shelf life. However, a major portion of the population is against the consumption of genetically modified food and is concerned about its disadvantages. If you are also confused about the consumption of genetically modified food, read through the pros and cons given below and decide for yourself.

ADVANTAGES OF GENETICALLY MODIFIED FOODS

●One of the most prominent advantages of genetically modified food is that it helps in controlling the occurrence of certain diseases. Certain foods cause allergy to people. Their genetic modification alters the DNA system of these foods, thereby making them non-allergic.

●Another major advantage of such type of foods is that they grow faster than their traditionally grown counterparts. As a result, there is greater productivity and more food.

●A person need not bother about any additional costs, such as buying chemicals and pesticides, when it comes to genetically engineered food. The food is naturally pest-resistant.

●Farming these foods can be a great way to fight world hunger. Since these crops grow faster or more effectively, increased production would help countries wherein crops may not normally prosper because of less than desirable environmental conditions.

●The increased shelf life of these food products helps in reducing the quantity of rotten food.

DISADVANTAGES OF GENETICALLY MODIFIED FOODS

●The biggest disadvantage of genetically modified food is that they have harmful effects on the human body. The consumption of these genetically engineered foods can lead to development of diseases that are immune to antibiotics.

●Chances of developing cancer are high in people who regularly consume engineered food.

●Since it is an unnatural way of producing foods, there is an increased health hazard such as allergens, transfer of antibiotic resistance markers and unknown effects.

●Since the production of engineered food involves infusing animal genes in the crops and tampering with nature, it might not be good for consumption in the long run.

1. How does genetically modified food control the occurrence of certain diseases?{A; B; C}

A. By cross-pollinating.

B. By conventional crossbreeding.

C. By altering the DNA system of these foods.

2. Do farmers need to buy any chemicals and pesticides if they plant genetically modified food?{A; B; C}

A. Yes, they need to. Because the food is not resist to pests.

B. No, they don’t need to. Because the food is naturally pest-resistant.

C. No, they don’t need to. Because the chemicals and pesticides are provided by the government.

3. Which statement is not the advantage of genetically modified food?{A; B; C}

A. It may have harmful effects on human body.

B. Genetically modified food grows faster than their traditionally grown counterparts.

C. Farming genetically modified food can help fight world hunger.

4. What would happen to a person if he regularly consume genetically modified food?{A; B; C}

A. He would get cold.

B. He would lose some weight.

C. He would have cancer.

5. Which title is the best for this passage?{A; B; C}

A. Can genetically modified foods combat world hunger?

B. Genetically modified mood: our answer is no

C. Genetically modified foods: pros and cons

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第7题

Personal interviewing is most efective when all th...

Personal interviewing is most efective when all the people to be interviewed are located in a relatively small geographical area, Otherwise. the time and expense spent in travelling from one person to anotber makes this type of interviewing economically impractical.Personal intervicwing is usunlly used when the information needed is too complex to be gathered by anotber technique. For example. a problem being studied may require the interviewer to probe beyond the more superficial (表面的) answers that might be obtained with another method, It is sometimes assumed that personal interviewing is the most accurate of all survey research techniques.Although personal interviewing may be accurate in many eases. human errors may prevent a researcher from obtaining valid results. Questions perceived by the interviewce(应试者)as an invasion of privacy ot threatening in any way will probably produce false or partially true answers. Also, since the interviewer must interpret the respondent&39;s statements. a certain amount of information loss results even though the respondent may be answering truthfully. In spite of the problems. At least two major advantages are provided by research technique. First, the alert interviewer can generally tell if the respondent is being truthful or if he or she is giving superficial or untrue responses. Second, the interviewer can rephrase questions, give more explanation, or probe more deeply if the initial questions do not produce the information desired. As a result, the information gleaned should be more accurate than that provided by interviews where no one is present to clarify questions or to interpret answers.

It can be concluded from the passage that when all the people to be interviewed are located in a relatively big geographical area____.

A.personal interviewing is most effective

B.personal interviewing is economically impractical

C.personal interviewing is the only technique to get information

D.telephone interviewing may not be used

Sometimes a researcher cannot get valid results because____.A.the information needed is too complex to be gathered

B.personal interviewing is the most accurate of all survey research techniques

C.personal interviewing is not as ffective as other research techniques

D.both interviewer and interviewee may make mistakes during the interviewing

In the second paragraph, the phrase“an invasion of privacy" most probably meansA.an unpleasant conversation

B.a challenge to interviewee’s professional skills

C.an interference with interviewee’s personal affairs

D.an interference with interviewee’s hobby

According to the last paragraph, one of the advantages of the personal interviewingA.the interviewer can ask the interviewee questions again in different ways

B.the interviewer can ask the interviewee some personal questions

C.the initial question do not produce the information desired

D.no one is present to clarify questions

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第8题

The Universal Health System (UHS) provides the entire healthcare service to residents in I

The Universal Health System (UHS) provides the entire healthcare service to residents in Illopia. The UHS is funded centrally through revenues from taxpayers. However, the government is not involved in the day-to-day running of the UHS, which is largely managed regionally by a number of self-governing trusts, such as the Sickham UHS Trust.

The Sickham UHS Trust runs one hospital in Sickham and, like other trusts in Illopia, receives 70% of its income largely from the UHS’ ‘payments by results’ scheme, which was established two years ago. Under this scheme, the trust receives a pre-set tariff (fee income) for each service it provides. If the Trust manages to provide any of its services at a lower cost than the pre-set tariff, it is allowed to use the surplus as it wishes. Similarly, it has to bear the cost of any deficits itself. Currently, the Trust knows that a number of its services simply cannot be provided at the tariff paid and accepts that these always lead to a deficit. Similarly, other services always seem to create a surplus. This is partly because different trusts define their services and account for overheads differently. Also, it is partly due to regional differences in costs, which are not taken into account by the scheme, which operates on the basis that ‘one tariff fits all’.

The remaining 30% of the Trust’s income comes from transplant and heart operations. Since these are not covered by the scheme, the payment the Trust receives is based on the actual costs it incurs in providing the operations. However, the Trust is not allowed to exceed the total budget provided for these operations in any one year.

Over recent years, the Trust’s board of directors has become increasingly dissatisfied with the financial performance of the Trust and has blamed it on poor costing systems, leading to an inability to control costs. As a result, the finance director and his second in command – the financial controller – have now been replaced. The board of directors has taken this decision after complaining that ‘the Trust simply cannot sustain the big deficit between income and spending’. The new financial controller comes from a manufacturing background and is a great advocate of target costing, believing that the introduction of a target costing system at the Sickham UHS Trust is the answer to all of its problems. The new financial director is unconvinced, believing target costing to be only really suitable in manufacturing companies.

Required:

(a) Explain the main steps involved in developing a target price and target cost for a product in a typical manufacturing company. (6 marks)

(b) Explain four key characteristics that distinguish services from manufacturing. (4 marks)

(c) Describe how the Sickham UHS Trust is likely, in the current circumstances, to try to derive: (i) a target cost for the services that it provides under the ‘payment by results’ scheme; and (2 marks) (ii) a target cost for transplants and heart operations. (2 marks)

(d) Discuss THREE of the particular difficulties that the Sickham UHS Trust may find in using target costing in its service provision. (6 marks)

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第9题

请根据短文内容,回答题。 Public RelationsPublic relations is a broad set of planned communi

请根据短文内容,回答题。

Public Relations

Public relations is a broad set of planned communications about the company, including publicity releases, designed to promote goodwill and a favorable image.<br>

Publicity then is part of public relations when it is initiated by the finn, usually in the__________(51) of press releases or press conferences. Since public relations involves communications with stockholders, financial analysts, government officials, and other noncustomer groups, it is usually__________ (52) outside the marketing department, perhaps as a staff department or outside consulting firm reporting to top management. This organizational placement can be a__________ (53) because the public relations department or consultant will likely not be in tune with marketing efforts. Poor communication and no coordination may be the __________(54). Although the basic purpose of public relations is to provide positive influence __________(55) the public image, this influence generally may be less than __________(56) provided by the other components of the public image mix.<br>

Publicity may be in the form. of news releases that have __________(57) overtones for the company initiated by the public relations department. Publicity on the other__________(58) should not be divorced from the department marketing as it can__________ (59) a useful adjunct to the regular advertising. __________(60), not all publicity is initiated by the firm; some can__________ (61) from an unfavorable press as a reaction to certain actions or lack of__________ (62) that are controversial or even downright ill-advised.<br>

The __________(63) we wish to emphasize is that a firm is deluding itself if it thinks its public relations function, whether within the company or an outside firm, can take __________(64)of public image problems and opportunities. Many factors impact on the public image. Many of these have to do with the way the__________ (65) does business, such as its product quality, the servicing and handling of complaints, etc.

__________ 查看材料

A.matter

B.form

C.system

D.direction

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第10题

The slats are()hot air through the manifold for leading de-icing.

A.provided to

B.provided

C.supplied to

D.supplied with

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