题目内容
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[单选题]
It has been nearly 2000 years since Buddhism was____ to China.
A.original
B.distressing
C.introduced
D.basically
E.dependable
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题目内容
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如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A.original
B.distressing
C.introduced
D.basically
E.dependable
如果结果不匹配，请 联系老师 获取答案
更多“It has been nearly 2000 years …”相关的问题
It ______ nearly every, day here this mouth.
A. rains
B. is raining
C. has rained
D. has been rained
Some experts argue that the money is well spent, saying the cost of keeping prisoners behind bars doesn't seem much in comparison in the 1990s coincided with (与……相一致) a steady drop in the US crime rates. It is reported that serious crime has decreased for seven years in a row. "There are noticeable number of people who don't do crimes because they don't want to go to prison," they say.
There is a heated debate among American experts because ______.
A．America has put 2 million people in prison
B．the cost for housing a prisoner keeps rising
C．billions of dollars has been spent on prisoners
D．the prisoner population is the largest in the world
A.about
B.around
C.over
D.nearly
A.gold and jewels
B.parts of ships
C.whole ships
D.all of the above
years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained
through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer
people, were receiving less than satisfactory service from their current accountants. These accounting firms typically
had between five and ten partners and operated regionally and not nationally. Evidence of poor service included
limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify
opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for
the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.
David has deliberately kept the costs of the business down by employing three part-time accountants and relying on
his wife to run the office.
David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two
and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the
necessary funding, is to be launched in September 2006. David is to focus on the business development side of the
partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that
accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.
He is also convinced that there are real opportunities for the partnership to move into new areas such as providing
accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up
its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and
complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’
time.
David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow
and develop.
Required:
(a) Write a short report for David giving the key features that you consider to be important and that you would
expect to see in the business plan for the Gould and King partnership that David has to present to his bank.
(12 marks)
Today there are about seven million Americans in the colleges and universities. Young persons under twenty-five make up nearly half of the American population. Many of these will soon be in charge of the nation. Naturally, their ideas are important to everyone in the country, and it is necessary for older people to understand what they think and feel.
College students today have strong opinions about right and wrong. They are deeply interested in making a better life for all people, especially for those who have not been given a fair chance before now. They see much that is wrong in the lives of their parents. It is hard for them to see what is right and good in the older ways. As a result, there is often trouble in American families.
Which of the following statements is true？
A．People haven' t written much about American youth.
B．Writers have wasted a great deal of their effort to write about American youth.
C．Much has been written about American youth.
D．Young people' s ideas are not important enough to the USA.
Consider medicine, for instance. No one can deny that medical progress has enriched our lives tremendously. Because of medical advances, we eat better, live easier and are able to take care of ourselves more efficiently. We can cure disease with no more than one injection or a pill. If we have a serious accident, surgeons can put us back together again. If we are born with something defective, they can repair it. They can make us happy, restore our normality, ease our pain, replace worn parts and give us children. They can even bring us back from the dead. These are wonderful achievements, but there is a price we have to pay.
Because medicine has reduced infant mortality and natural death so significantly, the population has been rising steadily, in spite of serious efforts to reduce the rate of population growth. Less than a century ago in the United Stales, infant mortality claimed more than half of the newborn within the first year of life. Medical advances, however, have now reduced that rate to nearly zero. A child born in the United States today has better than a 90% chance of survival. Furthermore, medical advances have ensured that most of these infants will live to be seventy years of age or more, and even that life expectancy increases every year. The result of this progress is an enormous population increase that threatens the quality of life, brought about by progress in the medical profession.
According to this passage, " progress" doesn't always mean that______.
A．something has become stronger and better
B．something has been changed from being one thing to another
C．something has become funny
D．something turns out to be worse than before
The audit work for the year ended 30 June 2015 is nearly complete, and you are reviewing the draft audit report which has been prepared by the audit senior. During the year the Hopper Group purchased a new subsidiary company, Seurat Sweeteners Co, which has expertise in the research and design of sugar alternatives. The draft financial statements of the Hopper Group for the year ended 30 June 2015 recognise profit before tax of $495 million (2014 – $462 million) and total assets of $4,617 million (2014: $4,751 million). An extract from the draft audit report is shown below:
Basis of modified opinion (extract)
In their calculation of goodwill on the acquisition of the new subsidiary, the directors have failed to recognise consideration which is contingent upon meeting certain development targets. The directors believe that it is unlikely that these targets will be met by the subsidiary company and, therefore, have not recorded the contingent consideration in the cost of the acquisition. They have disclosed this contingent liability fully in the notes to the financial statements. We do not feel that the directors’ treatment of the contingent consideration is correct and, therefore, do not believe that the criteria of the relevant standard have been met. If this is the case, it would be appropriate to adjust the goodwill balance in the statement of financial position.
We believe that any required adjustment may materially affect the goodwill balance in the statement of financial position. Therefore, in our opinion, the financial statements do not give a true and fair view of the financial position of the Hopper Group and of the Hopper Group’s financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards.
Emphasis of Matter Paragraph
We draw attention to the note to the financial statements which describes the uncertainty relating to the contingent consideration described above. The note provides further information necessary to understand the potential implications of the contingency.
Required:
(a) Critically appraise the draft audit report of the Hopper Group for the year ended 30 June 2015, prepared by the audit senior.
Note: You are NOT required to re-draft the extracts from the audit report. (10 marks)
(b) The audit of the new subsidiary, Seurat Sweeteners Co, was performed by a different firm of auditors, Fish Associates. During your review of the communication from Fish Associates, you note that they were unable to obtain sufficient appropriate evidence with regard to the breakdown of research expenses. The total of research costs expensed by Seurat Sweeteners Co during the year was $1·2 million. Fish Associates has issued a qualified audit opinion on the financial statements of Seurat Sweeteners Co due to this inability to obtain sufficient appropriate evidence.
Required:
Comment on the actions which Rockwell & Co should take as the auditor of the Hopper Group, and the implications for the auditor’s report on the Hopper Group financial statements. (6 marks)
(c) Discuss the quality control procedures which should be carried out by Rockwell & Co prior to the audit report on the Hopper Group being issued. (4 marks)
The audit is nearly complete and you are reviewing the audit working papers. The audit senior has brought several matters to your attention:
(a) Darren Co is working on a major contract relating to the construction of a bridge for Flyover Co. Work started in July 2014, and it is estimated that the contract will be completed in September 2015. The contract price is $20 million, and it is estimated that a profit of $5 million will be made on completion of the contract. The full amount of this profit has been included in the statement of profit or loss for the year ended 31 January 2015. Darren Co’s management believes that this accounting treatment is appropriate given that the contract was signed during the financial year, and no problems have arisen in the work carried out so far. (8 marks)
(b) A significant contract was completed in September 2014 for Newbuild Co. This contract related to the construction of a 20-mile highway in a remote area. In November 2014, several large cracks appeared in the road surface after a period of unusually heavy rain, and the road had to be shut for ten weeks while repair work was carried out. Newbuild Co paid for these repairs, but has taken legal action against Darren Co to recover the costs incurred of $40 million. Disclosure on this matter has been made in the notes to the financial statements. Audit evidence, including a written statement from Darren Co’s lawyers, concludes that there is a possibility, but not a probability, of Darren Co having to settle the amount claimed. (6 marks)
(c) For the first time this year, the financial statements are presented as part of an integrated report. Included in the integrated report are several key performance indicators, one of which states that Darren Co’s profit before tax has increased by 20% from the previous year. (6 marks)
Required:
Discuss the implications of the matters described above on the completion of the audit and on the auditor’s report, recommending any further actions which should be taken by the auditor.
Note: The mark allocation is shown next to each of the matters above.
According to Paragraph 2, some organizations check their systems to find out ______ .
A．whether there is any weak point.
B．what sort of data has been stolen.
C．who is responsible for the leakage.
D．how the potential spies can be located.
