A.I prefer
B.that’s OK
C.I’d love to
D.What do you like
E.Would you like to go
F.That sounds fine
G.cannot Work
H.have to work late
第 56 题 Dave:I have tickets to The Phantom of the Opera on Friday night. 1 ?
Susan:Thanks. 2 .What time is the show?
Dave:h’s at 8:00.
Susan:That sounds great.So,do you want to have dinner at 6:00
Dave:Uh,I'd like to,but I 3 .
Susan:Oh, 4 .Let’S just meet at the theater before the show,around 7:30.
Dave: 5 .
A.凹凼(ào) 烦燥(zào)
B.尴尬(ɡān ɡà)阴凉(yīn) A(āo,躁)
C.卵石(luǎn) 揩一把(kǎi)
D.砌缝(qì)舀米(yǎo)
(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.
A.凫水fú 亢奋kàng 褪色sè 销声匿迹nì
B.彗星huì 狩猎shǒu 糜子méi 大彻大悟chè
C.骨骼luò 襁褓qiǎng 绚丽xuàn 名副其实fù
D.翡翠fěi 趋势qū 漫溢yì 霓裳羽衣cháng
(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended
31 October 2008. In the last year, several investment properties have been purchased to utilise surplus funds
and to provide rental income. The properties have been revalued at the year end in accordance with IAS 40
Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, and
the total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to provide
the fair value for each property.
Required:
(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on their
work, and explain the reason for the enquiries; (7 marks)
A.掌故 绯(fēi)红 落第(luò) 诘责(jié)
B.樱花 簌簌(sù) 畸(qí) 形 不逊(xùn)
C.周济 佃(diàn) 农 不辍(chuò) 妯娌( li)
D.仁慈 劳碌( lù) 私塾(shú) 溺死(nì)
One area of change id television.When I started school, most people didn’t have a television; TV was just beginning get__3__.My father__4__to go all out(尽全力)and buy a 16-inch black and white set.Still remember__5__the Disney cartoon films.That was exciting!
Now, televisions have larger pictures in full color.The pictures are clearer and the sound is much more__6__.The new high definition(高清晰度)sets are as clear as__7__screens.
The type and number of programs have__8__greatly.There are hundreds of channels(频道)and more shows than one person could ever watch.There are many fine entertainment and educational shows.There’s also a lot of garbage that most parents don’t want their kids to watch.__9__, we have more choices(选择),and that is good.
I wonder what__10__will be like when today’s kids are my age.
(1)A.forget
B.remember
C.compare
D.miss
(2)A.today’s
B.yesterday’s
C.tomorrow’s
D.future’s
(3)A.gone
B.new
C.expensive
D.popular
(4)A.made
B.decided
C.hoped
D.tried
(5)A.making
B.watching
C.preparing
D.buying
(6)A.untrue
B.loud
C.high
D.realistic
(7)A.movie
B.television
C.radio
D.telephone
(8)A.lost
B.increased
C.watched
D.played
(9)A.As usual
B.Above all
C.Besides
D.Especially
(10)A.movies
B.food
C.cars
D.televisions
A.接着 (jiē) 温暖 (nuǎn) 颜色 (yán) 告诉 (shù)
B.接着 (jiē) 温暖 (luǎn) 颜色 (yán) 告诉 (sù)
C.接着 (jiē) 温暖 (nuǎn) 颜色 (yán) 告诉 (su)
D.接着 (jēi) 温暖 (nuǎn) 颜色 (yánɡ) 告诉 (sù)