A.Sorry, I can’t go
B.You are right
C.I’ d love to
D.Yes, I do
This passage is trying to tell us about______.
A.motorists'troubles in parking their cars in cities
B.the reason why a new kind of hotel is getting popular
C.which place is better for people to stay for the night
D.how to find a place to park your car when traveling
1.What is that awful little man? ()
A.He is the person who minds the cars in the car parking lot.
B.He is the person who always parks his car there.
C.He is the author’s friend.
D.He is a clerk in the post office.
2.What kind of new program of service will the local post office offer? ()
A.To offer free car parking
B.To sell visit those who buy stamps in front of the post office.
C.To send stamps to the buyer’s homes.
D.To send letters to homes through letter box.
3.The little man does not let the author park his car unless______.
A.the author gives him some money.
B.the author parks his car exactly as he the man wishes.
C.the author goes in to the office to buy some stamps.
D.the author parks his car there only for a moment.
4.Why does the author no longer need to deal with the little parking lot officer? ()
A.He needn’t buy stamps at all.
B.The parking lot officer will not be there because he has been sent somewhere else.
C.He has sold his car and has no car to park at all.
D.He can depend on the new and modern postal conveniences.
5.From the passage, we can conclude that the parking lot officer is ______.
A.rather friendly
B.very attractive
C.a little polite
D.too strict with car drivers
Matching: Match the words with their Chinese meanings.
1、tower block
2、traffic jam
3、industrial estate
4、sports centre
5、theme park
6、ring road
7、department store
8、shopping centre
9、high street
10、nightclub
A、主题公园
B、夜总会
C、购物中心
D、百货公司
E、繁华商业街
F、高层大楼
G、环路
H、交通堵塞
I、工业区
J、体育中心
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
Immediately after graduation from high school, Hemingway ()
A、worked as a reporter for a newspaper
B、sailed for Europe
C、became a volunteer ambulance driver
D、served in the Italian army
Yellow Stone National Park is (one) of the (older) parks in the U.S. It (was established) by (Congress) in 1872.
A.one
B.older
C.was established
D.Congress
Picking flowers in the park is absolutely ______.
A.avoided
B.prohibited
C.rejected
D.repelled
A.park基于内存迭代,而MapReduce基于磁盘迭代
B.AG计算模型相比MapReduce更有效率
C.park是粗粒度的资源调度,而MR是细粒度的资源调度。
D.park支持交互式处理,MapReduce善于处理流计算。
A. parking
B. where to park
C. to park
D. where parking
Larry found a job parking cars for one of Hollywood's big restaurants. His pay was basic, but since the guests were kind enough to give him more money, he managed to make a living.
One day he recognized an important film director driving into the parking lot and getting out of his car. Larry had recently heard that the man was ready to make a new picture.
Larry got into the car and prepared to drive it on into the lot and park it. Then he stopped, jumped out, and ran over to the director. "Excuse me, sir, but I think it's only fair to tell you that it's now or never if you want me in your next picture. A lot of big companies are after me."
Instead of pushing away the boy, the director got interested in Larry's words and stopped. "Yes? Which companies?" he asked.
"Well," replied the boy, "there's the telephone company, the gas company, and the electric company, to tell you only a few."
The director laughed, then wrote something on a card and handed it to the young man. "Come and see me tomorrow."
Larry got a small part in the director's next film. He was on his way!
Which of the following was Larry interested in?
A.Working as a waiter.
B.Becoming a film star.
C.Parking cars for film stars.
D.Never going home.