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A.Relationships in college
B.Homework in college
C.Freedom in college
D.Partying in college
答案
更多“What is the theme of the passage（)？”相关的问题
第4题
A. viewpoint
B. vocation
C. prospect
D. preference
第5题
You___ to the theme park yesterday, it has not been made open to the public yet.
A.couldn’t have gone
B.must have gone
C.needn’t have gone
D.should have gone
第6题
The word "subject" in the passage means______.
A．the college course the students take
B．the theme of the listening material
C．a branch of knowledge studied
D．the student experimented on
第7题
Part B ［A］ Analyzing your own taste
［B］ Being cautious when experimenting
［C］ Finding a model to follow
［D］ Getting the final look absolutely right
［E］ Learning to be realistic
［F］ Making regular conscious choices
When we meet people for the first time, we often make decisions about them based entirely on how they look.
And, of course it’s something that works both ways, for we too are being judged on our appearance.
When we look good, we feel good, which in turn leads to a more confident and self-assured manner. People then pick up on this confidence and respond positively towards us,
Undoubtedly, it's what's inside that's important, but sometimes
we can send out the wrong signals simply by wearing inappropriate clothing or not spending enough time thinking about how others see us.
41___________
For example, people often make the mistake of trying to look like someone else they’ve seen in a magazine, but this is usually a disaster as we all have our own characteristics.
Stand in front of a fulllength mirror and be honest with yourself about what you see.
There is no need to dwell on your faults—we all have good points and bad points—but think instead about the best way to emphasize the good ones.
42___________
When selecting your clothes each day, think about who you’re likely to meet, where you’re going to be spending most of your time and what tasks you are likely to perform. Clearly,
some outfits will be more appropriate to different sorts of activity
and this will dictate your choice to an extent. However, there’s no need to abandon your individual taste completely. After all,
if you dress to please somebody else’s idea of what looks good, you may end up feeling uncomfortable and not quite yourself.
43___________
But to know your own mind, you have to get to know yourself.
What do you truly feel good in？ There are probably a few favourite items that you wear a lot—most people wear 20 per cent of their wardrobe 80 per cent of the time.
Look at these clothes and ask yourself what they have in common.
Are they neat and tidy, loose and flowing？ Then look at the things hanging in your wardrobe that you don’t wear and ask yourself why.
Go through a few magazines and catalogues and mark the things that catch your eye. Is there a common theme？
44___________
Some colors bring your natural colouring to life and others can give us a washed-out appearance. Try out new colours by all means,
but remember that dressing in bright colours when you really like subtle neutral tones,
or vice versa, will make you feel selfconscious and uncomfortable.
You know deep down where your own taste boundaries lie. And although it’s good to challenge those sometimes with new combinations or shades,
take care not to go too far all at once.
45___________
So, you’ve chosen an outfit that matches your style,
your personality, your shape and your colouring. But does it fit？ If something is too tight or too loose,
you won’t achieve the desired effect, and no matter what other qualities it has, it won’t improve your appearance or your confidence. Sometimes,
we buy things without thinking. Some people who dislike shopping grab the first thing they see,
or prefer to use mail-order or the Internet. In all cases, if it doesn’t fit perfectly, don’t buy it, because the finer details are just as important as the overall style.
Reappraising your image isn’t selfish because everyone who comes into contact with you will benefit. You’ll look better and you’ll feel a better person all round. And if in doubt, you only need to read Professor Albert Mehrabian’s book Silent Messages to remind yourself how important outward appearances are.
His research showed that the impact we make on each other depend 55 per cent on how we look and behave,
38 per cent on how we speak and only 7 per cent on what we actually say.
So, whatever stage you are at in your life, whatever role you play, isn’t it time you made the most of yourself？
第41题：
第8题
(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.
第9题
第10题
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
第11题
