The heating system of our apartment broke down so I made a ______ call to the community service center.
A.discussion
B.complaint
C.praise
A.discussion
B.complaint
C.praise
第1题
The heating system has recently been______to make it more efficient.
A.modified
B.changed
C.corrected
D.replaced
第2题
She likes heating her own voice. She never stops ________
A.talking
B.telling
C.to talk
D.to tell
第3题
A.gas
B.solid
C.liquid
D.any
第4题
A. settling
B. centrifugal purifiers
C. blending
D. heating
第5题
Dear professor,
Banks normally receive money from their customers in two distinct forms; on current account, and on deposit account. With a current account, a customer can issue personal cheques. No interest is paid by the bank on this type of account. With a deposit account, however, the customer undertakes (答应) to leave his money in the bank for a minimum specified period of time. Interest is paid on this money.
The bank in turn lends the deposited money to customers who need capital. This activity earns interest for the bank, and this interest is almost always at a higher rate than any interest which the bank pays to its depositors. In this way the bank makes its main profits.
We can say that the primary function of a bank today is to act as an intermediary (中间人) between depositors who wish to make interest on their savings, and borrowers who wish to obtain capital. The bank is a reservoir (水库) of loanable money, with streams of money flowing in and out. For this reason, economists and financiers often talk of money being" liquid" , or of the ' liquidity ' of money. Many small sums which might not otherwise be used as capital are made useful simply because the bank acts as a reservoir.
The system of banking rests upon a basis of trust. Innumerable acts of trust build up the system of which bankers, depositors and borrowers are part. They all agree to behave in certain predictable ways in relation to each other, and in relation to the rapid fluctuations of credit and debit. Consequently, business can be done and cheques can be written without visibly changing hands.
On______, the bank will pay interest.
A.the current account
B.personal cheques
C.the deposit account
D.both the current and deposit account
第6题
A.Methyl acrylate may be loaded in a tank adjacent to diethanolamine but not triethylamine
B.The heating coils to the cargo tank loaded with methyl acrylate must be blanked off
C.Valve components made of aluminum,copper,or zinc may not be in contact with the cargoes
D.Each crew member working on deck must have an emergency escape breathing apparatus
第7题
Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable.
In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed.
You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses.
Required:
Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.
第8题
A.Integrated System
B.Inter-domain System
C.Intermediate System
D.Internet System
第9题
A.smooth
B.discrete
C.continuous
D.slick
第10题
A.a file system
B.a transaction
C.a database system
D.a database language
第11题
A.On a CD-RW drive attached to the system
B.In the default location
C.On a write-protected floppy disk attached to the system
D.On a CD-R drive attached to the system