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Our line of business is light industrial products for export.()
A.我们的商务系列是轻工业产品
B.我们从事的行业是轻工业生产
C.我们的业务范围是轻工出口产品
D.我们的商业线是出口的轻工业生产
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A.我们的商务系列是轻工业产品
B.我们从事的行业是轻工业生产
C.我们的业务范围是轻工出口产品
D.我们的商业线是出口的轻工业生产
To postpone______ the debt will ruin our business reputation.
A.paying
B.pay
C.to pay
D.paid
A.doing well
B.losing customers
C.hopeless
D.making new progress
A.fall
B.falls
C.fell
D.falling
e been in () since 1923 and can boast having vast and wide experience in all lines we handle. Our Bankers are Bank of China, and the Hong Kong and Shanghai Banking Corporation of Hong Kong, from whom you will be able to () all the information you may require in regard to our business integrity and financial ().We shall be () if you let us know your trade terms, etc. and forward samples and other helpful literature with a view to getting into business in near future. We hope this letter will be a forerunner to many years of profitable business to both parties and look forward to the () of hearing from you.
It's very interesting to note where the debate about diversity(多样化)is taking place. It is taking place primarily in political circles. Here at the College Fund, we have a lot of contact with top corporate(公司的)leaders; none of them is talking about getting rid of those instruments that produce diversity. In fact, they say that if their companies are to compete in the global village and in the global market place, diversity is an imperative. They also say that the need for talented, skilled Americans means we have to expand the pool of potential employees. And in looking at where birth rates are growing and at where the population is shifting, corporate America understands that expanding the pool means promoting policies that help provide skills to more minorities, more women and more immigrants. Corporate leaders know that if that doesn't occur in our society, they will not have the engineers, the scientists, the lawyers, or the business managers they will need.
Likewise, I don't hear people in the academy saying "Let's go backward. Let's go back to the good old days, when we had a meritocracy(不拘一格选人才)"(which was never true--we never had a meritocracy, although we've come closer to it in the last 30 years). I recently visited a great little college in New York where the campus has doubled its minority population in the last six years. I talked with an African who has been a professor there for a long time, and she remembers that when she first joined the community, there were fewer than a handful of minorities on campus. Now , all of us feel the university is better because of the diversity. So where we hear this debate is primarily in political circles and in the media--not in corporate board rooms or on college campuses.
The word "imperative"(Line ,Para. 1 )most probably refers to something ______.
A.superficial
B.remarkable
C.debatable
D.essential
(a) I know that auditors are required to assess risks of material misstatement by developing an understanding of the business risks of an audit client, but I am not clear on the relationship between business risk and risk of material misstatement. Can you explain the two types of risk, and how identifying business risk relates to risk of material misstatement? (4 marks)
(b) I worked on the interim audit of Crow Co, a manufacturing company which outsources its payroll function. I know that for Crow Co payroll is material. How does the outsourcing of payroll affect our audit planning? (4 marks)
(c) Crow Co is tendering for an important contract to supply Hatfield Co. I know that Hatfield Co is also an audit client of our firm, and I have heard that Crow Co’s management has requested our firm to provide advice on the tender it is preparing. What matters should our firm consider in deciding whether to provide advice to Crow Co on the tender? (5 marks)
(d) I also worked on the audit of Campbell Co, where I heard the managing director, Ting Campbell, discussing a potential new business opportunity with the audit engagement partner. Campbell Co is an events organiser, and is planning to run a programme of nationwide events for accountants, at which speakers will discuss technical updates to financial reporting, tax and audit regulations. Ting proposed that our firm could invest some cash in the business opportunity, supply the speakers, market the events to our audit clients, and that any profit made would be shared between Ryder & Co and Campbell Co. What would be the implications of our firm considering this business opportunity? (7 marks)
Required:
For each of the issues raised, respond to the audit junior, explaining the ethical and professional matters arising from the audit junior’s comments.
Note: The split of the mark allocation is shown against each of the issues above.
A.Because
B.In view to
C.So that
D.In view of
First of all, I would like to () welcome you to our company.
Our company is one of the leading companies in the electric car industry. I am sure you will be proud of being a member of our company. It is always () to keep the business going.We need to () for ourselves all the time. As you are fresh, energetic and equipped with new knowledge and new ideas, soon you will realize that you’ve () to join us.
Work hard, not only for our company but also for yourself. That’s the only way for you and our company to ().
Again I would like to welcome you and from today on, let’s work together and succeed together.
A. set new goals
B. keep growing
C. take this opportunity to
D. made the right decision
E. my great honor
M: In that case, I advise you to create a documentary credit. It will reduce the possible risk of export.
Q: Which means of settlement is the safest from the exporter's viewpoint?
(19)
A.Documentary credit.
B.Documentary collection.
C.Payment in advance.
D.Open account.
(排序题)A. We look forward to hearing from you soon.
B. Since we might be interested in doing business with your company, we would like to have some information of your company and your products.
C. We are a company that imports shoes for sale to France clients and we
have enclosed our company’s brochure for your reference.
D. We would therefore appreciate if you could give us a catalogue and price list regarding your products.
E. Your company’s name comes to our attention through an article in the May issue of Business Magazine and we understand that you manufacture shoes of various sizes.
Fortunately, there's a (22) Soundview Executive Book Summaries.It really(23) In fact, it's(24) to work.It is ingenious and essential.Every month, you (25)two or three quick reading, time saving(26) of the best new business books.Each contains all the key points in the (27) book.The big difference ,instead of 200 to 500 pages ,the summary is only & pages.Instead of (28)five ,ten or more hours to read ,it takes just 15 minutes.
Of the thousands of business books(29)annually, only a(30)are really worth reading.To save your time, our Editorial Board goes over them all eliminating 90%.our standards are high, and the criteria rigorous .
21.A.see
B.know
C.ask
D.answer
22.A.answer
B.solution
C.question
D.problem
23.A.works
B.costs
C.sells
D.buys
24.A.guarded
B.granted
C.guided
D.guaranteed
25.A.pay
B.send
C.receive
D.buy
26.A.titles
B.summaries
C.names
D.prices
27.A.original
B.first
C.same
D.another
28.A.spending
B.costing
C.taking
D.sitting
29.A.publicized
B.polished
C.published
D.popularized
30.A.dozen
B.little
C.handful
D.couple