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[单选题]

It would be months _________ he was fit for work.

A.although

B.unless

C.before

D.until

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更多“It would be months _________ he was fit for work.”相关的问题

第1题

ISA 580 Written Representations require auditors to obtain written representations to supp
ort other evidence. For which of the following matters would a written representation NOT be suitable as audit evidence?

A.That all deficiencies in internal control known to management have been communicated to the auditor

B.That subsequent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately

C.That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated

D.That management has fulfilled their responsibility for the preparation and presentation of the financial statements

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第2题

??????A????Karen Maclnnes had spent ninemonths in the hospital.As she grew weaker,the 16-y

??????A??

??Karen Maclnnes had spent nine months in the hospital.As she grew weaker,the 16-year-old girl asked her parents.“Am I going to die?”??

??Her mother told Karen the truth.After learning the bad news,all Karen wanted was to go home.Her parents decided to satisfy her wish-no matter that medical fund(基金),which had helped pay for Karen&39;s hospitalization,would not cover any of the full time medical care she would need at home.When she was carried through her front door,Karen smiled for the first time in months.??

??A friend of the MacInnes family,Sheila Petersen,knew of this and offered to help.She volunteered(自愿) not only to find nurses,but also to raise money for Karen&39;s care.Money was received from so many people that Sheila created(建立)a fund,“Friends of Karen”.??

??After leaving the hospital,Karen lived for 11 months.“And those months wore happy ones for her,”says her mother.“thanks to Sheila.”??

??Even after Karen died,people kept sending money.Sheila put it into the fund,tried to find someone else who needed help.By last month,Friends of Karen was help in 970 families.??

??“I still have a relationship with each family.”says Sheila.“We have four children who are near death now,and I want to be there for them.”Sheila admits(承认)the work is sometimes difficult,but says,“the-smile on a child’s face makes it all worthwhile(值得的).”

??The mother told Karen that she_______.??

????A.was going to die

B.was going home

C.was growing weak

D.was becoming better

Her parents agreed to take Karen home because________.

A.thus they would save money

B.medical funds wouldn’t cover any of the full time.medical care

C.they couldn’t pay for her hospitalization

D.they hoped to make her satisfied

Karen lived for _______ since she had got out of the hospital.A.eleven months

B.nine months

C.twenty months

D.twelve months

Sheila helped Karen's parents by_______.A.giving them money

B.raising money from others

C.finding nurses for them

D.paying for Karen's hospitalization

请帮忙给出每个问题的正确答案和分析,谢谢!

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第3题

8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitt
ed P’s son R as a partner. P

guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing

arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December

2004 is $240,000, accruing evenly over the year.

What should P’s final profit share be for the year ended 31 December 2004?

A $140,000

B $139,000

C $114,000

D $139,375

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第4题

根据以下内容回答下列各题, One of the greatest problems for those settlers in Nebraska in t
he last quarter of the previous century was fuel. Little of the state was forested when the first settlers arrived and it is probable that by 1880, only about one-third of the originally forested area remained, down to a mere 1 percent of the states 77,000 square miles. With wood and coal out of the question, and with fuel needed year-round for cooking, and during the harsh winter months for heating, some solution had to be foun d. Somewhat improbably, the buffalo provided the answer. Buffalo chips (干粪块) were found to burn evenly, hotly, and cleanly, with little smoke and interestingly, no odor, Soon, collecting them became a way of life for the settlers children who would pick them up on their way to and from school, or take part in competitions designed to counteract their natural reluctance. Even a young man, seeking to impress the girl he wanted to marry, would arrive with a large bag of chips rather than with a box of candy or a bunch of flowers. What is the main topic of this passage?

A.The solution to the Nebraska settlers fuel problem.

B.Life in Nebraska in the late ninteenth century.

C.The imporance of the American buffalo.

D.Deforestation in Nebraska in the late nineteenth century.

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第5题

Many people thought babies were not able to learn things until they were five or six month
s old.But doctors now say babies begin learning,,on their first day of life. A baby will smile if his or hermother does something the baby likes. A babylearns to get the best care by smiling to please hermother or other care givers. This is when babies learn to connect and "talk" with other people.

Language skills are believed to develop best in the first three years when the place is rich withsounds and sights. Scientists say children should hear the speech and language of other people againand again. The first signs of communication(交际) happen during the first few days of life.when ababy learns that crying will bring food and attention.

Research shows that most children recognize the general sounds of their native language by sixmonths of age. By that time, a baby usually begins to make sounds. By the end of their first year, mostchildren are able to say a few simple words, although they may not understand the meaning of thewords. By 18 months of age, most children can say between eight and ten words. By two years of age,most children are able to make simple sentences. By ages three,four and five,the number of words achild can understand quickly increases. It is at these ages that children begin to understand the rulesof language. When do babies begin to learn according to doctors?

A.Right after they are born.

B.Not until they are five months old

C.When they are six months old

D.As soon as they are one year old

Babies will smile whenA.they are wet or hungry

B.they want to get the best care

C.they want to talk to others

D.they learn sounds and words

What do most children begin to do from age three or older?A.Make sounds.

B.Make simple sentences.

C.Say a few words.

D.Understand language rules.

What would be the best title for the text?A.The Language of Babies

B.When Do Babies Learn to Talk

C.The Roles of Cry and Smile

D.How Babies Understand Words

请帮忙给出每个问题的正确答案和分析,谢谢!

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第6题

(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a ca

(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,

as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a

public limited company, for $200 million but the sale agreement stated that Norman would continue to operate

and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business

reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses

as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the

net minimum profit paid to Conquest would not be less than $15 million. (4 marks)

Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the

customers to a $30 discount on a subsequent room booking within three months of their stay. Historical

experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end

of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The

income from room sales for the year is $300 million and Norman is unsure how to report the income from room

sales in the financial statements. (4 marks)

Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants

have been received from government bodies and relate to the size of the hotel which has been built by the grant

assistance. The intention of the grant income was to create jobs in areas where there was significant

unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less

than $500 million. (4 marks)

Appropriateness and quality of discussion (2 marks)

Required:

Discuss how the above income would be treated in the financial statements of Norman for the year ended

31 May 2008.

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第7题

Section A暂缺Section B – ALL SIX questions are compulsory and MUST be attemptedYou are an

Section A暂缺

Section B – ALL SIX questions are compulsory and MUST be attempted

You are an audit manager of Pink Partners & Co (Pink) and are planning the audit of Golden Finance Co (Golden), a banking institution which provides a range of financial services including loans. Your firm has audited Golden for four years and the company’s year end is 30 September 2015.

At the end of August, Golden’s financial controller left and the new replacement is not due to start until approximately two months after the year end. The finance director, who is the sister-in-law of the audit engagement partner, has asked if a member of the audit team can be seconded to Golden for three months to act as the temporary financial controller.

You are aware that a number of the audit team members currently bank with Golden and two team members have significant loans owing to the company.

Pink’s taxation department also provides services to Golden. They have been approached by Golden to represent them in negotiations to resolve some outstanding issues with the taxation authorities, for which the fees quoted are substantial.

The finance director has informed the audit engagement partner that when the audit is complete, she would like the whole team to attend an evening watching the national football team play a match followed by a luxury meal.

Required:

Using the information above:

(i) Identify and explain FIVE ethical threats which may affect the independence of Pink Partners & Co’s audit of Golden Finance Co; and

(ii) For each threat, explain how it might be reduced to an acceptable level.

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

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第8题

Mr Lee, Mr Wang and Mr Chan drafted a sponsor agreement to set up a limited liability comp
any with a total registered capital of RMB 600,000 yuan. Among other things, the agreement also stipulated the following terms:

(i) Mr Lee would subscribe RMB 70,000 yuan in cash and RMB 110,000 yuan in the form. of computer software. He should make the first payment of RMB 20,000 yuan in cash to the special account of the certified public accountant firm, and the remaining RMB 50,000 yuan plus the computer software would be contributed within one year upon the incorporation of the company.

(ii) Mr Wang would subscribe RMB 150,000 yuan in the form. of equipment and land use right and make all the capital contributions within six months upon the incorporation of the company.

(iii) Mr Chan would subscribe RMB 270,000 yuan in cash. The first payment of RMB 90,000 yuan should be made before the incorporation, the remaining RMB 180,000 yuan should be made in the third year upon the incorporation of the company.

Required:

Answer the following questions in accordance with the Company Law of China, and give your reasons for your answers:

(a) discuss whether the initial capital contributions made by the sponsors were in conformity with relevant provisions of law; (3 marks)

(b) discuss the total amount of capital contributions in currency; (3 marks)

(c) state whether the time arrangement of making capital contributions by the three sponsors respectively was in conformity with the relevant provisions of law. (4 marks)

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第9题

Mr Ma and Ms Yang entered into a loan agreement and a security agreement, under which Mr M
a would provide his truck as the mortgage to Ms Yang for borrowing RMB 200,000 yuan. However, they failed to register the mortgage agreement.

Several months later, Mr Ma borrowed another RMB 200,000 yuan from Mr Lee and delivered his truck as the pledge to Mr Lee. The two parties then registered the pledge agreement.

Upon the expiration of the loan agreements, Mr Ma was unable to repay the capital and interest. A dispute occurred between Ms Yang and Mr Lee, since they intended to exercise the right of guarantee simultaneously.

Required:

In accordance with the Property Law of China:

(a) Explain whether the mortgage agreement between Mr Ma and Ms Yang came into effect. (2 marks)

(b) Describe when the right of pledge between Mr Ma and Mr Lee was established. (2 marks)

(c) Explain who should be repaid in priority if the truck was auctioned. (2 marks)

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第10题

For some time past it has been widely accepted that babies and other creatures learn to do
things because certain acts lead to" rewards"; and there is no reason to doubt that this is true. But it used also to be widely believed that effective rewards, at least in the early stages, had to be directly related to such basic physiological "drives" as thirst or hunger. In other words, a baby would learn if he got food or drink or some sort of physical comfort, not otherwise.

It is now clear that this is not so. Babies will learn to behave in ways that produce results in the world with no reward except the successful outcome.

Papousek began his studies by using milk in the normal way to "reward" the babies and so teach them to carry out some simple movements, such as turning the head to one side or the other. Then he noticed that a baby who had had enough to drink would refuse the milk but would still go on making the learned response with clear signs of pleasure. So he began to study the children's responses in situations where no milk was provided. He quickly found that children as young as four months would learn to turn their heads to right or left if the movement "switched on" a display of lights-and indeed that they were capable of learning quite complex turns to bring about this result. For instance, two left or two right, or even to make as many as three turns to one side.

Papousek's light display was placed directly in front of the babies and he made the interesting observation that sometimes they would not turn back to watch the lights closely although they would "smile and bubble ''when the display came on. Papousek concluded that it was not primarily the sight of the lights which pleased them, it was the success they were achieving in solving the problem, in mastering the skill, and that there exists a fundamental human urge to make sense of the world and bring it under intentional control.

According to the author, babies learn to do things which ______. ()

A.are directly related to pleasure

B.will meet their physical needs

C.will bring them a feeling of success

D.will satisfy their curiosity

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