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What is implied in the passage?A.All correctly printed stamps are worthless.B.Mauritians n

What is implied in the passage?

A.All correctly printed stamps are worthless.

B.Mauritians needed the stamps to send out invitations to a ball.

C.The printer was punished for his mistake.

D.Collectors are constantly looking for stamps with mistakes.

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第1题
It is implied in the passage that Nike and Coca-cola ______.A.should not become dominant b

It is implied in the passage that Nike and Coca-cola ______.

A.should not become dominant brands

B.have been ignored by many people

C.cannot be compared with drugs

D.shouldn't have caused so much concern

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第2题
What is implied by the mention of Scott,Poe and Hawthorne?A.Irving enjoyed great popular a

What is implied by the mention of Scott,Poe and Hawthorne?

A.Irving enjoyed great popular admiration.

B.Scott,Poe and Hawthorne were primarily responsible for Irving"s success.

C.Irving’s work was not only popular,but also of high literary quality.

D.More Americans than Britains admired Irvin9.

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第3题
The essayists' main task seems to be ______.A.the implied revelation and description of th

The essayists' main task seems to be ______.

A.the implied revelation and description of the truth

B.the free depiction and modification of their memories

C.the frank confession of what is concealed in their mind

D.the communication of their striking thoughts to readers

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第4题
It is implied that ______.A.the building of the roof of the Opera House came out to be the

It is implied that ______.

A.the building of the roof of the Opera House came out to be the most difficult job

B.the building of the Opera House met with unexpected technical problems

C.the committee didn't have enough fund for the construction of the house

D.the city government had to seek financial support abroad

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第5题
WhatisimpliedbutNOTstatedbytheauthoristhat_______.A.breakfastdoesnotaffectperformanceB.Dr.

What is implied but NOT stated by the author is that _______. A. breakfast does not affect performance B. Dr. Erresto is engaged in research work at an institution of higher learning C. not eating breakfast might affect the health of children D. Professor Bender once taught college courses in nutrition in London

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第6题
In a major policy speech, Government finance minister Mrs Wei Yttria said that the audit a
nd assurance industry’s work should always be judged by the effect it has on public confidence in business. She said that it was crucial that professional services such as audit and assurance should always be performed in the public interest and that there should be no material threats to the assurer’s independence. Enron and other corporate failures happened, she said,because some accountants didn’t understand what it was to act in the public interest. She stressed that it was important that firms should not provide more than one service to individual clients. If a firm audited a client then, she said, it shouldn’t provide any other services to that client.

Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.

He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.

Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.

Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.

Required:

(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her

speech. (5 marks)

(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.

Required:

(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)

(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)

(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep

green (or deep ecologist) position on social responsibility. (7 marks)

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第7题
What a lovely day, __.?

A.doesn't it

B.isn't it

C.hasn't it

D.won't it

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第8题
It wasn’t such a good cake________she had promised.

A.as

B.that

C.what

D.like

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第9题
I didn't know what to do but then an idea suddenly ______ me.A.happened toB.enteredC.occur

I didn't know what to do but then an idea suddenly ______ me.

A.happened to

B.entered

C.occurred to

D.took place

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第10题
You can' t hear what I'm saying ______ you stop talking.A.only ifB.unlessC.lestD.except th

You can' t hear what I'm saying ______ you stop talking.

A.only if

B.unless

C.lest

D.except that

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