--If you are offered a trip to the moon, ______ it?--Of course. Why not?A.did you acceptB.
--If you are offered a trip to the moon, ______ it?--Of course. Why not?
A.did you accept
B.are you going to accept
C.will you accept
D.would you accept
--If you are offered a trip to the moon, ______ it?--Of course. Why not?
A.did you accept
B.are you going to accept
C.will you accept
D.would you accept
(b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. You
may assume that the rules for calculating benefits are the same as in 2004/05. (3 marks)
Boxing for Fitness (健身)
When it comes to boxing, most people think of two strong athletes in a ring trying to destroy each other with their fists. _____(1) It is a sport that people can get a great exercise from.
Boxing for fitness is fast becoming a popular way to exercise. It is easy to understand when you consider all the benefits of the sport. You will gain increased speed, skill and strength. _____(2) You will learn the basic attack skills and how to combine them effectively.
So you may wonder how I got started in boxing. I was already at the gym quite often, doing weight training. _____(3)But I was still soft around the midsection (上腹部).After a conversation with my boss at lunch one day he suggested I come to a boxing class with him. He is a very fit man in his 40s._____(4)And he told me all I needed to bring was a bottle of water and a towel.
If I have learnt anything from the experience, it is not to be afraid to try something new. No matter what your skill or fitness level is, boxing is good for you. The reason is that this exercise can be modified to suit you. _____(5)
(1)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
(2)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
(3)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
(4)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
(5)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
阅读理解
The smart job-seeker needs to rid herself of several standard myths about interviewing What follows is a list of some of these untruths and some suggestions to help you do your best at a job interview.
Myth I: The aim of interviewing is to obtain a job offer.
Only half true. The real aim of an interview is to obtain the job you want. That often means rejecting job offers you don't want! So, before you 面 back-flips for an employer be sure you want the job.
Myth 2: Always please the interviewer.
Not true. Try to please yourself. Giving answers that you think will suit a potential employer and practicing a policy of appeasement (讨好) are certain to get you nowhere. An effective interview (where you are offered the job or not) is like an exciting encounter in conversation with your seatmate on an airplane.
Myth 3: Never interrupt the interviewer.
An exciting conversation always makes us feel free-free to interrupt, to disagree, to agree enthusiastically. So, when interviewing, try to be yourself. Employers will either like or dislike you, but at least you'll have made an impression. Leaving an employer indifferent is the worst impression you can make. And the way to make an effective impression is to feel free to be yourself!
Another silly myth. Don't be afraid to disagree with your interviewer in an agreeable way. And don't hesitate to change your mind. The worst that could happen would be that the interviewer says to herself 0There's a person with an open mind!"
31. By 11my'di" the author means ____________.
A. an old traditional story or legend
B. something that is unknown
C. something false, that most people believe to be true
32. According to the passage, if you are looking for a job, your aim in the interview is________.
A.to obtain the job offered by the employer
B.to obtain a desirable job
C.to let the employer understand your desire
33. The right attitude for you is to ___________.
A. please the potential employer
B. avoid disagreement with the interviewer
C. talk to your interviewer in a warm and friendly way
34. When interviewing,________.
A. try to be natural and relaxed
B. keep an open mind
C. don interrupt the interviewer
35. The best title for this selection would be __________.
A. The aim of job-seeking
B. Myths About Interviewing
C. How to Obtain a Job
Task 1
Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 1 to 5
Flying Blue is a frequent flier rewards program offered by Air France and KLM Royal Dutch Airlines. Flying Blue members enjoy the ability to earn and spend air mile points on flights and services offered by Air France, KLM, and its various airline partners.
Flying Blue also offers other ways to spend your points with select travel and transportation companies for things such as car and hotel rentals (租借). Award miles can be used to purchase discounts, gifts and free flights.
Flying Blue offers several different levels of membership dependent on how often you fly and how many air mile points you have accumulated The levels are in the order of Ivory (象牙), Silver, Gold, and Platinum (白金). As one increases in membership level, one will receive increased benefits such as first class promotion on flights and extra baggage allowances. Members also are allowed entrance into SkyTeam VIP rooms.
Members must fly on a paid flight at least once every twenty months or their miles will no longer count. The Flying Blue reward program is a great way for frequent fliers and travelers to get a little bit more out of their Airline travels. As the first membership level, Ivory is your gateway to enjoying all that Flying Blue has to offer. With Ivory membership, you can start earning and spending Miles on a large number of flights and services. There are so many reasons to join the Flying Blue program--and it all starts with Ivory.
Flying Blue is a rewards program specially intended for ______.
A.first class travelers
B.business executives
C.frequent passengers
D.VIP members
Flying Blue members have the right to use their award miles to ______.A.get free tickets
B.visit local scenic spots
C.shop in the supermarkets
D.go through the VIP passage
To make their miles count, members must ______.A.pay their membership fees regularly
B.fly overseas at least once every year
C.take a domestic flight with Air France once a month
D.pay for their flight at least once within twenty months
Which of the following statements is TRUE according to the passage?A.All the members enjoy equal benefits.
B.Ivory is the starting membership level.
C.Fliers can choose any membership level.
D.VIP rooms are only for the Platinum level.
The title of the passage could be ______.A.Introduction to Flying Blue
B.Flying with Air France and KLM
C.Accumulation of Air Mile Points
D.Levels of Flying Blue Membership
请帮忙给出每个问题的正确答案和分析,谢谢!
A.we can benefit from selling our personal data
B.Internet giants should perfect their privacy policies
C.our privacy is the true currency of the Internet
D.privacy campaigners should vote with their clicks
根据内容回答下列各题.
Not long ago, there lived in Auckland a working family who dreamed about a house of their own. Anyone then could read in the newspapers about the building companies who offered to put people into a new house 51 only a $1,000 deposit. Of course, the remainder had to be paid off with interest over a period of twenty years or so.
The worker and his wife hopefully went to one of these companies 52 this wonderful offer. And the man in the office said.“Yes, sure. You bring along $1,000 and we can 53 you with a new house.” So the worker and his wife had to work hard and in twelve months’ time they returned to the building man with $1,000. But the man in the office said, “Look, I’m sorry, 54 we’ll need $1,500 now. Costs have gone up since we saw you last, you know.”
The couple thought it over and decided it would not take very long to save the extra $500 if they worked hard. In six moths they worked 55 overtime and saved the $500 in spite of the high rent they had to pay for their flat. Back to the building man they 56 with their $1,500. But to their surprise he 57 the deposit was now $3,000. Now somewhat wiser, the worker said, “And the next time, I dare say we’ll find the deposit rising once more. How have we 58 save the extra $1,500?” “Well”, said the man, “I think we can stabilize the situation for about twelve months. By the time you come with $3,000, we will have had the house 59 for you.
The couple left, sad at heart as they saw their dream house 60 . By the time they had saved the extra $1.500, no doubt the deposit would have become still higher, maybe $5,000, then $10,000 and then…!
51.
A.for
B.with
C.on
D.to
(a) You are the manager responsible for the audit of Dylan Co, a listed company, and you are reviewing the working papers of the audit file for the year ended 30 September 2012. The audit senior has left a note for your attention:
‘Dylan Co outsources its entire payroll, invoicing and credit control functions to Hendrix Co. In August 2012, Hendrix Co suffered a computer virus attack on its operating system, resulting in the destruction of its accounting records, including those relating to Dylan Co. We have therefore been unable to perform. the planned audit procedures on payroll, revenue and receivables, all of which are material to the financial statements. Hendrix Co has manually reconstructed the relevant figures as far as possible, and has supplied a written statement to confirm that they are as accurate as possible, given the loss of accounting records.’
Required:
(i) Comment on the actions that should be taken by the auditor, and the implications for the auditor’s report; and (7 marks)
(ii) Discuss the quality control procedures that should be carried out by the audit firm prior to the audit report being issued. (3 marks)
(b) You are also responsible for the audit of Squire Co, a listed company, and you are completing the review of its interim financial statements for the six months ended 31 October 2012. Squire Co is a car manufacturer, and historically has offered a three-year warranty on cars sold. The financial statements for the year ended 30 April 2012 included a warranty provision of $1·5 million and recognised total assets of $27·5 million. You are aware that on 1 July 2012, due to cost cutting measures, Squire Co stopped offering warranties on cars sold. The interim financial statements for the six months ended 31 October 2012 do not recognise any warranty provision. Total assets are $30 million at 31 October 2012.
Required:
Assess the matters that should be considered in forming a conclusion on Squire Co’s interim financial statements, and the implications for the review report. (6 marks)
(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)
(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.
During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.
During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.
From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.
Required:
(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)
(ii) For each threat explain how it might be avoided. (5 marks)
(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)
When the boy (11)home,his mother saw the look of joy (12)his face.She asked him,"(13)made you so happy?"He replied."I had lunch with God.She's got the most beautiful smile I've ever seen!"The old woman also returned to her home (14).Her son asked,"Mother,why are you so happy?"She answered,"I ate cakes in the park with God.You know,he's (15) younger than I expected".
1.A.in B.with C.to D.without
2.A.sits B.sitting C.to sit D.sat
3.A.hungry B.angry C.thirsty D.tired
4.A.received B.gave C.accepted D.refused
5.A.very B.too C.so D.quite
6.A.an B.a C.a bottle D.a bottle of
7.A.sad B.happy C.bad D.luckily
8.A.As B.For C.So D.With
9.A.Before B.After C.Since D.Until
10.A.big B.bigger C.the biggest D.biggest
11.A.got to B.got C.reached at D.arrived in
12.A.in B.with C.at D.on
13.A.Which B.Where C.What D.Why
14.A.happily B.happy C.happiness D.happier
15.A.very B.quite C.too D.much