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[主观题]

It has been shown that children who smoke have certain characteristics. Compared with non-

smokers they are more rebellious, their work deteriorates as they move up school, they are more likely to leave school early, and are more often delinquent and sexually precious. Many of these features can be summarized as anticipation of adulthood.

There are a number of factors, which determine the onset of smoking, and these are largely psychological and social. They include availability of cigarettes, curiosity, rebelliousness, appearing thought, anticipation of adulthood, social confidence, the example of parents and teachers, and smoking by friends and older brothers and sisters.

It should be much easier to prevent children from starting to smoke than to persuade adults to give up the habit once established, but in fact this has proved very difficult. The example set by people in authority, especially parents, health care workers, and teachers, is of prime importance. School roles should forbid smoking by children on the premises. This role has been introduced at Summerhill School where I spent my schooldays.

There is, however, a risk of children smoking just to rebel against the rules, and even in those schools which have tried to enforce no smoking by corporal punishment there is as much smoking as in other schools. Nevertheless, banning smoking is probably on balance beneficial. Teachers too should not smoke on school premises, at least not in front of children.

In this passage the author puts an emphasis on ______.

A.the effect of smoking among children

B.the difficulty in preventing children from smoking

C.the reasons why children start smoking among children

D.the measures to ban smoking among children

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更多“It has been shown that children who smoke have certain characteristics. Compared with non-”相关的问题

第1题

You seem to take a keener interest in the subject has ever been shown before.A.thanB.which

You seem to take a keener interest in the subject has ever been shown before.

A.than

B.which

C.that

D.as

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第2题

Which of the following is TRUE according to the passage?A.Generally the detective's work i
s over once the arrest has been made.B.Policemen feel that the image of their lives shown on TV is not accurate.C.People are usually willing to give evidence.D.Policemen and detectives spend little time at the typewriter.

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第3题

Exercising helps relax your body and has been shown to relieve mental stress as well.()

A.锻炼有助于放松身体并且已显示也可以减缓精神压力。

B.锻炼帮助身体松懈并且已经被展示来减轻脑力压力。

C.锻炼有助于身体松弛并已被显露出可以很好地减轻精神压力。

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第4题

(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik C

(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior has

documented that the finance director explained that Batik commenced trading on 7 October 2005, after

being set up as a wholly-owned foreign subsidiary of Jinack. No other evidence has been obtained.

(4 marks)

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending

30 September 2006.

NOTE: The mark allocation is shown against each of the matters.

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第5题

(b) Historically, all owned premises have been measured at cost depreciated over 10 to 50

(b) Historically, all owned premises have been measured at cost depreciated over 10 to 50 years. The management

board has decided to revalue these premises for the year ended 30 September 2005. At the balance sheet date

two properties had been revalued by a total of $1·7 million. Another 15 properties have since been revalued by

$5·4 million and there remain a further three properties which are expected to be revalued during 2006. A

revaluation surplus of $7·1 million has been credited to equity. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended

30 September 2005.

NOTE: The mark allocation is shown against each of the three issues.

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第6题

5 You are an audit manager in Dedza, a firm of Chartered Certified Accountants. Recently,
you have been assigned

specific responsibility for undertaking annual reviews of existing clients. The following situations have arisen in

connection with three client companies:

(a) Dedza was appointed auditor and tax advisor to Kora Co, a limited liability company, last year and has recently

issued an unmodified opinion on the financial statements for the year ended 30 June 2005. To your surprise,

the tax authority has just launched an investigation into the affairs of Kora on suspicion of underdeclaring income.

(7 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations.

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第7题

5 You are an audit manager in Bartolome, a firm of Chartered Certified Accountants. You ha
ve specific responsibility

for undertaking annual reviews of existing clients and advising whether an engagement can be properly continued.

The following matters have arisen in connection with recent assignments:

(a) Leon Dormido is the senior in charge of the audit of the financial statements of Moreno, a limited liability

company, for the year ending 30 June 2005. Moreno’s Chief Executive Officer, James Bay, has just sent you an

e-mail to advise you that Leon has been short-listed for the position of Finance Director. You were not previously

aware that Leon had applied for the position. (5 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.

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第8题

(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car access

(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a

coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.

The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure

as to how to treat this offer in the financial statements for the year ended 31 May 2006.

(5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

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第9题

(c) Lamont owns a residential apartment above its head office. Until 31 December 2006 it w

(c) Lamont owns a residential apartment above its head office. Until 31 December 2006 it was let for $3,000 a

month. Since 1 January 2007 it has been occupied rent-free by the senior sales executive. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended

31 March 2007.

NOTE: The mark allocation is shown against each of the three issues.

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第10题

(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal

(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that has

been separately disclosed on the face of the income statement. The equipment cost $1·2 million when it was

purchased in April 1996 and was being depreciated on a straight-line basis over 20 years. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended

31 March 2006.

NOTE: The mark allocation is shown against each of the three issues.

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第11题

Television has opened windows in everybody's life. Young men will never again go to war as they did in 1914. Millions of people now have seen the effects of a battle. And the result has been a general dislike of war, and perhaps more interest in helping those who suf-fer from all the terrible things that have been shown on the screen.

Television has also changed politics. The most distant areas can now follow state affairs, see and hear the politicians before an election. Better informed, people are more likely to vote, and to make their opinions count.

Unfortunately, television's influence has been extremely harmful to the young. Children do not have enough experience to realize that TV shows present an unreal world; that TV advertisements lie to sell products that are sometimes bad or useless. They believe that the violence they see is normal and acceptable. All educators agree that the "television generations" are more violent than their parents and grandparents.

Also, the young are less patient. Used to TV shows, where everything is quick and interesting, they do not have the patience to read an article without pictures; to read abook that requires thinking; to listen to a teacher who doesn't do funny things like the people on children's programs. And they expect all problems to be solved happily in ten, fifteen, or thirty minutes. That's the time it takes on the screen.

In the past, many young people().

A.knew the effects of war

B.went in for politics

C.liked to save the wounded in wars

D.were willing to be soldiers

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