He hoped the firm would______him to the Pairs branch.A.exchangeB.transmitC.transferD.remov
He hoped the firm would______him to the Pairs branch.
A.exchange
B.transmit
C.transfer
D.remove
He hoped the firm would______him to the Pairs branch.
A.exchange
B.transmit
C.transfer
D.remove
第1题
A. he wished people had not built the bonfire
B. he hoped people would not build any more bonfires
C. he hoped there would be no more wars in the world
D. he wished the Second World War had not happened
第2题
第3题
A.pick up
B.make up
C.take up
D.look up
第4题
A、sensible
B、sensitive
C、moderate
D、miserable
第5题
A.write a firm letter of complaint to the store of purchase
B.show some written proof of the purchase to the store
C.complain personally to the manager
D.threaten to take the matter to court
第6题
A.他告知一名美国采访者,他的公司……
B.他对美国一名来采访他的记者说,他的公司……
第7题
Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.
He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.
Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.
Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.
Required:
(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her
speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep
green (or deep ecologist) position on social responsibility. (7 marks)
第8题
听力原文: To find out how the name Canada came about we must go back to the 16th century. At that time the French dreamed of discovering and controlling more land, of expanding trade beyond their borders and of spreading their faith across the world. In 1535, Francois I, King of France, ordered a navigator named Jacques Cartier to explore the New World and search for a passage to India.
Cartier first arrived at the Gulf of the St. Lawrence, which he wanted to explore. He did not know what to expect but he hoped that this Gulf was just an arm of the ocean between two islands, if it was, be would soon be on his way to the Far East. So he sailed upstream along the St. Lawrence River. However, instead of reaching Asia he arrived at Quebec or Stadacona, as the Indians called it. It was at this point that the term "Canada" entered the country's history. Apparently the word "Canada" came from an Indian word Kanata, which means community or village. Cartier first used it when he referred to Stadacona or Quebec. What a huge village Canada is!
(33)
A.To build a new country.
B.To explore the New World.
C.To get in touch with the American Indians.
D.To know more about France.
第9题
Section B – TWO questions ONLY to be attempted
Plantex is a large international pharmaceutical company which has been at the forefront of research into developing cures for many tropical diseases. The nature of its business means that continuous and significant financial investment is required for research and development activities, for which its shareholders expect sizeable returns.
At a recent meeting of the board of Plantex, the finance director, Rachel Tang, submitted a paper on integrated reporting <IR> for discussion and consideration. She advised the board that Plantex had only ever disclosed the minimum information which it was required to by law, but recent developments in the International Integrated Reporting Framework has made a very strong case for broadening the amount of published corporate information.
The primary objective of <IR> is to demonstrate the clear link between a firm’s competitive strategy, governance system and financial performance, alongside the social, environmental and economic context within which the firm operates. Rachel Tang claimed that by integrating these different areas, the board of Plantex would be in a far better position to allocate its valuable resources more effectively and thereby make more environmental and socially sustainable decisions.
The chairman was highly supportive of the proposal as he had been trying to encourage a corporate citizenship agenda at recent board meetings. He suggested that <IR> would demonstrate that Plantex took corporate social responsibility seriously by being more transparent, accountable and responsive to its stakeholders’ demands.
Rachel Tang further asserted that <IR> would have the effect of simplifying published financial information, with excessive detail being removed and critical information being highlighted. If Plantex voluntarily adopted <IR> , its shareholders, and other stakeholders, would better understand how the firm was really performing and so be able to make a meaningful assessment of the firm’s long-term strategy. This openness could encourage further investment and strengthen the firm’s competitive position.
The chief executive, Stanley Broadway, suggested that this all sounded very good in theory, but he found it hard to justify the extra expense without any recognisable return to shareholders. He said it was ‘just another costly management fad that distracted the company from its real purpose – making money for its shareholders!’
Required:
(a) Explain the concept of corporate citizenship and assess the rights and responsibilities of Plantex as a corporate citizen of society. (7 marks)
(b) Describe the differing opinions about integrated reporting of Rachel Tang and Stanley Broadway and assess them using the relevant Gray, Owen & Adams positions on social responsibility. (6 marks)
(c) (i) Describe the advantages to Plantex and its stakeholders of adopting . (6 marks)
(ii) Explain how using an approach will provide information about the six capitals including the resources and relationships on which Plantex depends. (6 marks)
第10题
Walt liked one little mouse better than any of the others. This little animal gave him some new ideas for his drawing. He began to draw it. But in the picture, it did not look like a mouse, but more like a funny man. He showed it to his wife and she liked it very much, too.
Walt named this little mouse "Mickey Mouse". He hoped his Mickey Mouse would be different from the other pictures of his. He wanted to make Mickey talk. He put his fingers on his nose and made a strange sound. Then he recorded the voice this way. Later he sold his sound pictures to a cinema. When the film was shown, many people went to see it. Mickey Mouse in the film sang and danced and did all kinds of fun ny things. People couldn't help laughing when they saw it. It's a great success. Ever since then, Walt's Mickey Mouse has been one of the most famous film stars in the world.
Walt was ______ when be heard the strange sound.
A.reading
B.singing
C.drawing
D.playing