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[主观题]

Until recently most historians spoke very critically of the Industrial Revolution. They 【B

1】 that in the long run industrialization greatly raised the standard of living for the 【B2】 man. But they insisted that its 【B3】 results during the period from 1750 to 1850 were widespread poverty and misery for the 【B4】 of the English population. 【B5】 contrast, they saw in the preceding hundred years from 1650 to 1750, when England was still a 【B6】 agricultural country, a period of great abundance and prosperity.

This view, 【B7】 is generally thought to be wrong. Specialists 【B8】 history and economics, have 【B9】 two things: that the period from 1650 to 1750 was 【B10】 by great poverty, and that industrialization certainly did not worsen and may have actually improved the conditions for the majority of the populace.

【B1】

A．admitted

B．believed

C．claimed

D．predicted

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发布时间：2023-06-13

更多“Until recently most historians spoke very critically of the Industrial Revolution. They 【B”相关的问题

第1题

Humanity is a new experiment on planet Earth. For most of its history, life on Earth was r

estricted to the sea. Living things began to populate the land slightly over 400 million years ago. And humans have existed for no more than 3 million years.

One way to represent the evolution of life is to compress the 4. 6-billion-year history of Earth into a 1-year-long film. In such a film, Earth forms as the film begins on January 1, and through all of January and February it cools and is cratered(变成坑状) and the first oceans form. But those oceans remain lifeless until sometime in March or early April, when the first living things develop. The 4-billion-year history of Precambrian (前寒武纪) evolution lasts until the film reaches mid-November, when primitive ocean life begins to evolve into complex organisms such as trilobites(三叶虫).

If we examine the land instead of the oceans, we find a lifeless waste. But once our film shows plant and animal life on the land, about November 28, evolution proceeds rapidly. Dinosaurs, for example, appear on about December 12 and vanish by Christmas Eve, as mammals (哺乳动物) and birds flourish.

Throughout the 1 -year-run of our film there are no humans, and even during the last days of the year as the mammals rise and dominate the landscape, there are no people. On the early evening of December 31, vaguely human forms move through the grasslands, and by late evening they begin making stone tools. The Stone Age lasts until about 11:45 p. m. , and the first signs of civilization, towns and cities, do not appear until 11:54 p. m. The Christian era begins only 14 seconds before the New Year, and the Declaration of Independence is signed with one second to spare.

In comparing all of Earth's geological evolution to one calendar year, the author shows

A．just how recently humanity has arrived on the scene

B．just how simple it is to understand the history of Earth

C．just how early humanity appears on planet Earth

D．just how difficult it is to understand the history of Earth

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第2题

Not until quite recently __ he gave up his plan to go abroad. A．I knew B．I had known C．d

id I know D．I did know

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第3题

During the twentieth century there has been a great change in the lives of women. A woman

marrying at the end of the nineteenth century would probably have been in her middle twenties, and would be likely to have seven or eight children, of whom four or five lived till they were five years old. By the time the Youngest was fifteen, the mother would have been in her early fifties and would expect to live a further twenty years, during which chance and health made it unusual for them to get paid work. Today women marry younger and have fewer children. Usually a woman' s youngest child will be fifteen when she is forty-five and she can be expected to live another thirty-five years and is likely to take paid work until sixty.

This important change in women' s life has only recently begun to have its full effect on women's economic position. Even a few years ago most girls left school and took a full-time job. However, when they married, they usually left work at once and never returned to it. Today the school-leaving age is sixteen, many girls stay at school after that age, and though women marry younger, more married women stay at work at least until shortly before their first child is born. Very many more afterwards return to full or part-time work. Such changes have led to a new relationship in marriage, with the husband accepting a greater share of the duties and satisfactions of family life.

We are told that in a family about 1900 ______.

A．few children died before they were five

B．seven or eight children lived to be more than five

C．the youngest child would be fifteen

D．four or five children died when they were five

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第4题

Many of the most damaging and life threatening types of weather, such as torrential rains

and severe thunderstorms, begin quickly, strike suddenly, and disappear rapidly, destroying small regions while leaving neighboring areas untouched. Conventional (普通) computer models of the atmosphere have limited value in predicting short-lived local storms because the available weather data are generally not detailed enough to allow computers to see clearly the small atmospheric changes that come before these storms. In most nations, for example, weather-balloon observations are taken just once every twelve hours at location typically separated by hundreds of miles. With such limited data, conventional forecasting models do a much better job predicting general weather conditions over large regions than they do forecasting specific local events.

Until recently, the observation-intensive approach needed for accurate, very short range forecasts, or "nowcasts" , was impracticable. The cost of equipping and operating many thousands of conventional weather stations was extremely high, and the difficulties involved in rapidly collecting and processing the raw weather data from such a network were beyond overcoming. Fortunately, scientific and technological advance have overcome most of these problems. Radar systems, automated weather instruments , and satellites are all capable of making detailed, nearly continuous observations over large regions at a relatively low cost. Communication satellites can transmit data around the world cheaply and immediately, and modern computers can quickly compile and analyze this large volume of weather information. Meteorologists (气象学家) and computer scientists now work together to design computer programs and video equipment capable of transforming raw weather data into words, symbols, and vivid graphic displays that forecasters can interpret easily and quickly. As meteorologists have begun using these new technologies in weather forecasting offices, nowcasting is becoming a reality.

What is the best title of the passage？

A．Severe Thunderstorms and Damages

B．Weather Forecasting and Life-threatening

C．Science Advances and Nowcasts

D．Available Data and Nowcasts

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第5题

Not until recently have we realized that the increasing world population may lead to a

potential gloomy _____ for humanity: starvation.

A、respect

B、prospect

C、aspect

D、suspect

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第6题

Mr. Brown's neighbour at the theatre______.A．did not know the ladies until recentlyB．only

Mr. Brown's neighbour at the theatre______.

A．did not know the ladies until recently

B．only knew some of them all her life

C．had known them since she joined the club

D．had known these ladies for a long time

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第7题

Much new knowledge is admittedly remote from the immediate interests of the ordinary man i

n the street. He is not intrigued or impressed by the fact that a noble gas like xenon can form. compounds—something that until recently most chemists swore was impossible. While even this knowledge may have an impact on him when it is embodied in new technology, until then, he can afford to ignore it. A good bit of new knowledge, on the other hand, is directly related to his immediate concerns, his job, his politics, his family life, even his sexual behavior.

A poignant is the dilemma that parents find themselves in today as a consequence of successive radical changes in the image of the child in society and in our theories of childrearing.

At the turn of the century in the United States, for example, the dominant theory reflected the prevailing scientific belief in the importance of heredity in determining behavior. Mothers who had never heard of Darwin or Spencer raised their babies in ways consistent with the world views of these thinkers. Vulgarized and simplified, passed from person to person, these world views were reflected in the conviction of millions of ordinary people that "bad children are a result of bad stock", that "crime is hereditary", etc.

In the early decades of the century, these attitudes fell back before the advance of environmentalism. The belief that environment shapes personality, and that the early years are the most important, created a new image of the child. The work of Watson and Pavlov began to creep into the public ken. Mothers reflected the new behaviorism, refusing to feed infants on demand, refusing to pick them up when they cried, weaning early to avoid prolonged dependency.

A study by Martha Wolfenstein has compared the advice offered parents in seven successive editions of INFANT CARE, a handbook issued by the United Stats Children's Bureau between 1914 and 1951. She found distinct shifts in the preferred methods for dealing with weaning and thumb-sucking. It is clear from this study that by the late thirties still another image of the child had gained ascendancy. Freudian concepts swept in like a wave and revolutionized childrearing practices. Suddenly, mothers began to hear about "the rights of infants" and the need for "oral gratification". Permissiveness became the order of the day.

The passage tells us that any new knowledge will have a powerful influence on ordinary people if ______.

A．it is simple and understandable

B．it is advocated by eminent persons

C．it has been put into practice and prove tree

D．it bas something to do with their immediate concerns

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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

根据下列文章，回答36～40题。 It never rains but it pours. Just as bosses andboards have fina

lly sorted out their worst accounting and compliance troubles，and improved their feeble corporation governance， a new problem threatens toearn them- especially in America-the sort of nasty headlines that inevitablylead to heads rolling in the executive suite： data insecurity. Left， until now，to odd， low-level IT staff to put right， and seen as a concern only of data-richindustries such as banking， telecoms and air travel， information protection isnow high on the boss's agenda in businesses of every variety.

Several massive leakages of customer and employee data this year- fromorganizations as diverse as Time Warner， the American defense contractor ScienceApplications International Corp and even the University of California.Berkeley-have left managers hurriedly peering into their intricate 11 systemsand business processes in search of potential vulnerabilities.

“Data is becoming an asset which needs no be guarded as much as any otherasset.” says I am Mendelson of Stanford University's business school “Theability guard customer data is the key to market value， which the board isresponsible for on behalf of shareholders” Indeed， just as there is the conceptof Generally Accepted Accounting Principles （GAAP）. perhaps it is time for GASP.Generally Accepted Security Practices， suggested Eli Noam of New York's ColumbiaBusiness School. “Setting the proper investment level for security， redundancy，and recovery is a management issue， not a technical one.” he says.

The mystery is that this should come as a surprise to any boss. Surely itshould be obvious to the dimmest exccutive that trust， that most valuable ofeconomic assets， is easily destroyed and hugely expensive to restore-and thatfew things are more likely to destroy trust than a company letting sensitivepersonal data get into the wrong hands.

The current state of affairs may have been encouraged-though notjustified-by the lack of legal penalty （in America， but not Europe） for dataleakage. Until California recently passed a law. American firms did not have totell anyone， even the victim， when data went astray， I hat may change fast lotsof proposed data-security legislation now doing the rounds in Washington. D．C．Meanwhile. the theft of information about some 40 million credit-card accountsin America， disclosed on June 17th. overshadowed a hugely important decision aday earlier by America's Federal Trade Commission （FTC） that puts corporateAmerica on notice that regulators will act if firms fail to provide adequatedata security.

第36题：The statement： “It never rainsbut it pours” is used to introduce

A．the fierce businesscompetition.

B．the feeble boss-board relations

C．the threat fromnews reports.

D．the severity of data leakage.

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第10题

（a) Contrast the role of internal and external auditors. （8 marks)（b) Conoy Co designs and

(a) Contrast the role of internal and external auditors. (8 marks)

(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.

The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.

The board are considering a significant expansion of the company. However, the company’s bankers are

concerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.

Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders & Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders & Co are appointed by and report to the board of Conoy Co.

The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.

The committee would consist of one executive director, the chief internal auditor as well as three new appointees.

One appointee would have a non-executive seat on the board of directors.

Required:

Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)

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第11题

A company has announced that it is going to distribute a group of long-lived assets t

o its owners in a spin-off. The most appropriate way to account for the assets until the distribution occurs is to classify them as:

A. held for sale with no depreciation taken.

B. held for use until disposal with no deprecation taken.

C. held for use until disposal with depreciation continuing to be taken.

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