A．the current in one place is not strong enough to give a shock
B．the fish' s electric cells are filled with jelly-like substance
C．to complete the circuit, you have to touch the fish in two places
D．a torpedo' s electric cells contain more than one electric plates
The following two issues relate to Spiko Co’s mining activities:
Issue 1: Spiko Co began operating a new mine in January 20X3 under a five-year government licence which required Spiko Co to landscape the area after mining ceased at an estimated cost of $100,000.
Issue 2: During 20X4, Spiko Co’s mining activities caused environmental pollution on an adjoining piece of government land. There is no legislation which requires Spiko Co to rectify this damage, however, Spiko Co does have a published environmental policy which includes assurances that it will do so. The estimated cost of the rectification is $1,000,000.
In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which of the following statements is correct in respect of Spiko Co’s financial statements for the year ended 31 December 20X4？
A.A provision is required for the cost of both issues 1 and 2
B.Both issues 1 and 2 require disclosure only
C.A provision is required for the cost of issue 1 but issue 2 requires disclosure only
D.Issue 1 requires disclosure only and issue 2 should be ignored
When we see well, we do not think about our eyes very often. (79) It is only when we cannot see perfectly that we realize how important our eyes are.
People who are nearsighted can only see things that are very close to their eyes. Everything else seems blurry (模糊的). Many people who do a lot of close work, such as writing, reading and sewing, become nearsighted. Then they have to wear glasses in order to see distant objects clearly.
People who are farsighted suffer from just the opposite problem. They can see things that are far away, but they have difficulty in reading a book unless they hold it at arm's length. If they want to do much reading, they must get glasses, too.
Other people do not see clearly because their eyes are not exactly the right shape. They have what is called astigmatism (散光). This, too, can be corrected by glasses. Some people's eyes become cloudy because of cataracts (白内障). Long ago these people olden became blind. Now, however, it is possible to operate on the cataracts and remove them.
Having two good eyes is important for judging distances. Each eye sees things from a slightly different angle. To prove this to yourself, look at object out of one eye; then look at the same object out of your other eye. You will find the object's relation to the background and other things around it has changed. The difference between these two different eye views helps us to judge how far away an object is. People who have only one eye cannot judge distance as people with two eyes.
We should take good care of our eyes ______.
A．only when we can see well
B．only when we cannot see perfectly
C．even if we can see dell
D．only when we realize how important our eyes are
"We're more than halfway (中途) now; it's only two miles farther to the tavern (客栈) ," said the driver.
"I'm glad of that," answered the stranger, in a more sympathetic way. He meant to say more but the east wind blew clear down a man's throat if he tried to speak. The girl's voice was quite attractive; however, later he spoke again.
"You don't feel the cold so much at twenty below zero in the Western country. There isn't such damp chill (潮冷)", he said, and then it seemed as if he had blamed the uncomplaining young driver. She had not even said that it was a bad day, and he began to be conscious of a warm hopefulness of spirit, and sense of pleasant adventure under all the woolen scarves.
"You'll have a cold drive going back," he said anxiously, and put up his hand for the twentieth time to see if his coat collar was as close to the back of his neck as possible.
"I shall not have to go back!" cried the girl, with eager pleasantness. "I'm on my way home now. I drove over early just to meet you at the train. We had word that someone was coming to the tavern."
How far was the drive from the train to the tavern？
B．About four miles.
D．Less than four miles.
Researchers from Yale and the University of Connecticut followed 600 middle-schoolstudents as they developed from fifth to seventh grade, nothing their weight and if they had zerobreakfast, breakfast either at home or at school, or breakfast in both places. They found thatweight gain among second-breakfast eaters was no different from the average gain seen amongall students. Children who didn ’t eat breakfast, or ate it only sometimes, were more likely to beoverweight than double-breakfasters. It should be noted that only about one in ten children inthe study ate two breakfasts.
The study wasn’t designed to figure out why this might be true, but the researchers havesome theories: that people who don ’t eat breakfast (or any meal) might overeat later in the day,and that as people become obese, they tend to reduce calories （热量） by having no breakfast.
Yes, school breakfasts are more like a healthy snack（零食） than a full meal, and growingteens can eat a large amount of food. But if you ’re still not eating breakfast because you think itgives you more colories, you are not only mistaken, but you are also missing out one of life ’s greatpleasures.
What do we know about the research according to Paragraph 1？
A.It was about the effect of dinner on weight gain.
B.Its result was opposite to the author’s opinion.
C.It was done on overweight school children.
D.Its result might also be true of adults.
Which of the following is true according to Paragraph 2？A.About 90% of the children in the study had two breakfasts a day.
B.About 90% of the children in the study had one breakfast a day.
C.About 10% of the children in the study had two breakfasts a day.
D.About 10% of the children in the study had no breakfast at all.
What does the underlined word obese mean in Paragraph 3？A.Overweight.
According to the researchers, some people don’t eat breakfast because _____.A.they have no time
B.they prefer snacks
C.they want to keep fit
D.they want to eat more at lunch
What is the best title of this passage？A.Breakfast and School Performance
B.Breakfast and Weight Gain
C.Breakfast and Life Pleasure
D.Breakfast and Snacks
according to the payables ledger account of Alta in Ordan’s records was only $230.
Comparison of the statement and the ledger account revealed the following differences:
1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.
2 Alta has not allowed for goods returned by Ordan $180.
3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s
receivables ledger. No such entry has been made in Alta’s records.
What difference remains between the two companies’ records after adjusting for these items？
People who are near-sighted can only see things that are very close to their eyes.' Everything else is not so clear. Many people who do a lot of close work, such as writing, reading and sewing, become near sighted. Then they have to wear glasses in order to see distant (远处的) things clearly.
People who are far-sighted suffer from just the opposite problem. They can see things that are far away, but they have difficulty in reading a book unless they hold it at arm's length. If they want to do much reading, they must get glasses, too.
Other people do not see clearly because their eyes are not exactly the right shape. They have what is called astigmatism (散光). This, too, can be corrected by glasses. Some people's eyes become cloudy because of cataracts (白内障). Long ago these people often became blind. Now, however, it is possible to operate on the cataracts and remove them."
Having two good eyes is important for judging distances. Each eye sees things from a slightly different angle (角度). To prove this to yourself, look at an object out of one eye; then look at the same object out of the other eye. You will find the object's relation to the background (背景) and other things around it has changed. The difference between these two different eye views helps us to judge how far away an object is. People who have only one eye cannot judge distance as people with two eyes.
We should take good care of our eyes ______.
A．only when we cannot see perfectly
B．only when we can see well
C．even if we can see well
D．only when we realize how important our eyes are
听力原文： Back-to-Back credits consist of two entirely separate documentary credits, but one credit may act as security for the other. They apply in transactions when actual suppliers and ultimate buyers deal through a middleman. If the supplier insists on a documentary credit, the middleman may apply to his bank for a credit on his behalf. If the middleman's bank is satisfied with his creditworthiness, the bank will issue the credit in the normal way and no other formalities will apply. However, the "back-to-back" credit comes into use if the bank insists that the middleman obtain a documentary credit in his favor from the ultimate buyer as security for the "back-to-back" credit in favor of the actual supplier. Only the middleman and his banker know the "back-to-back" credit, and only they are concerned with credit.
25. What do the back-to-back credits consist of？
26.In which situation do the back-to-back credits apply？
27.In whose favor is the back-to-back credit issued.？
A．It consists of one commercial credit and one standby credit.
B．It consists of two entirely separate documentary credits.
C．It consists of a credit and some commercial documents.
D．It consists of a bill of exchange and a bill of lading.
More than 60,000 people have purchased the PTKs since they first became available without prescriptions last years, according to Doug Fogg, chief operating officer of Identigene, which makes the overthecounter kits. More than two dozen companies sell DNA tests directly to the public, ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and families can use to track down kids put up for adoption. DNA testing is also the latest rage among passionate genealogists—and supports businesses that offer to search for a family’s geographic roots.
Most tests require collecting cells by swabbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA．
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors—numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which is passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other greatgrandparents or, four generations back, 14 other greatgreatgrandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may have a lot of data from some regions and not others, so a person’s test results may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
第26题：In paragraphs 1 and 2 , the text shows PTK’s
B．flexibility in pricing.
D．popularity with households.
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Section B – TWO questions ONLY to be attempted
(a) You are a manager in Lark & Co, responsible for the audit of Heron Co, an owner-managed business which operates a chain of bars and restaurants. This is your firm’s first year auditing the client and the audit for the year ended 31 March 2012 is underway. The audit senior sends a note for your attention:
‘When I was auditing revenue I noticed something strange. Heron Co’s revenue, which is almost entirely cash-based, is recognised at $5·5 million in the draft financial statements. However, the accounting system shows that till receipts for cash paid by customers amount to only $3·5 million. This seemed odd, so I questioned Ava Gull, the financial controller about this. She said that Jack Heron, the company’s owner, deals with cash receipts and posts through journals dealing with cash and revenue. Ava asked Jack the reason for these journals but he refused to give an explanation.
‘While auditing cash, I noticed a payment of $2 million made by electronic transfer from the company’s bank account to an overseas financial institution. The bank statement showed that the transfer was authorised by Jack Heron, but no other documentation regarding the transfer was available.
‘Alarmed by the size of this transaction, and the lack of evidence to support it, I questioned Jack Heron, asking him about the source of cash receipts and the reason for electronic transfer. He would not give any answers and became quite aggressive.’
(i) Discuss the implications of the circumstances described in the audit senior’s note; and (6 marks)
(ii) Explain the nature of any reporting that should take place by the audit senior. (3 marks)
(b) You are also responsible for the audit of Coot Co, and you are currently reviewing the working papers of the audit for the year ended 28 February 2012. In the working papers dealing with payroll, the audit junior has commented as follows:
‘Several new employees have been added to the company’s payroll during the year, with combined payments of $125,000 being made to them. There does not appear to be any authorisation for these additions. When I questioned the payroll supervisor who made the amendments, she said that no authorisation was needed because the new employees are only working for the company on a temporary basis. However, when discussing staffing levels with management, it was stated that no new employees have been taken on this year. Other than the tests of controls planned, no other audit work has been performed.’
In relation to the audit of Coot Co’s payroll:
Explain the meaning of the term ‘professional skepticism’, and recommend any further actions that should be taken by the auditor. (6 marks)