It's better to avoid ______ downtown during the rush hour.A.to driveB.drivingC.having driv
It's better to avoid ______ downtown during the rush hour.
A.to drive
B.driving
C.having driven
D.to be driving
It's better to avoid ______ downtown during the rush hour.
A.to drive
B.driving
C.having driven
D.to be driving
第1题
Should I leave earlier tomorrow morning? ()
A. Yes, it's better to leave earlier to avoid the morning traffic.
B. Yes, you will.
C. No, you won't.
第2题
— Should I leave earlier tomorrow morning?
— ________________
A、Yes, you can go there by yourself.
B、Yes, it’s better to leave earlier to avoid the morning traffic.
C、Yes, I think you should stay here longer.
第4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5题
A. ease competition among themselves
B. lower their operational costs
C. avoid complaints from consumers
D. provide better online services
第6题
第7题
Remember to carry a small amount of cash and a copy of your ID with you at all times. There is no need to bring large amounts of cash with you. When shopping, use your credit card instead. Keep your wallet in your front pocket so that there is no way someone's hand could get in there without your noticing it.
Travel with a friend, business partner if possible. It is always better to travel in pairs than to go alone. Know where you’re going. Look at the map before you leave the hotel so that you know where you are going and how to get there.
Lock your valuables (贵重物品) either in the safe in your hotel room or in the main hotel safe.
Be aware of your surroundings. Look around when walking, and avoid keeping your head low.
B-26. When shopping abroad, you are advised to _____.
A、use online services
B、use a credit card
C、pay by check
D、pay in cash
B-27. To keep your wallet safe, you’d better _____.
A、hold it in your keep it in your hand
B、leave it in the hotel safe
C、put it in your front pocket
D、keep it in your shoulder bag
B-28. To know where you are going, you are advised to _____.
A、ask the police for detailed information
B、look at the map before leaving the hotel
C、always travel with your business partner
D、have a smart phone with you while traveling
B-29. Where should you keep your valuables while staying in a hotel?
A、In the hotel safe.
B、In your pockets.
C、In your traveling bag.
D、In a bedside containe.
B-30. Which of the following can be the title for the passage?
A、How to Ask Ways While Traveling.
B、How to Shop in a Foreign Country.
C、Protect Your Personal Information.
D、Stay safe While Traveling Abroad.
第8题
spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and
then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers
can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then
put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers
bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store
glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,
the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car
dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The
vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact
at sales conferences and other high profile PR events.
David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is
how quickly the company should grow and the types of funding needed to support its growth and development. The
initial financial demands of the business have been quite modest but David has estimated that the business needs
£500K to support its development over the next two years and is uncertain as to the types of funding best suited to
a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing
and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid
reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding
required would also be affected by the activities David decides to carry out himself and those activities better provided
by external suppliers.
Required:
(a) Provide David with a short report on the key issues he should take into account when developing a strategy
for funding Gift Designs’ growth and development. (10 marks)
第9题
Negotiation in Western Europe is different from【C10】______ in the United States. For the French, business is a very formal issue, and any【C11】______ of a casual attitude will have a negative influence on the transaction. Their eye contact tends to be so intense that even North Americans may feel【C12】______ . In Germany, business is also conducted very formally【C13】______ great attention to order, planning, and schedules. Because of this slow methodical process, it is virtually impossible to speed up a business transaction. Humor, compliments, and personal questions are not a part of German negotiations.【C14】______ , business may begin immediately after an introduction. Although the Dutch are also straightforward and【C15】______ in negotiations, business is conducted at a slower pace than in the United States.
Swedes are also very serious about business. They show little【C16】______ during negotiation and expect the same from you.【C17】______ is important to Swedish negotiations, and they tend to avoid confrontation. They may【C18】______ a discussion abruptly if they think it will lead to an argument over a sensitive topic. In conversation, Swedes do not【C19】______ exaggeration or superficiality. However, silence is part of their language pattern, so they expect【C20】______ to be filled with long pauses.
【C1】
A.However
B.Moreover
C.Therefore
D.Meanwhile
第10题
The author's "secret" is______.
A.to avoid using big words at any time
B.to use words that have the power to move people
C.to work a miracle by using a small word
D.to use small and simple words where possible