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更多“The only reason I was late is …”相关的问题
阅读下列短文，然后根据短文的内容从 51～54 小题的四个选择项中选出最佳的一项。
A
There was a river with a small town on either side of it. The towns were linked by a bridge.
One day，a hole appeared in the bridge. Both towns agreed that the hole should be mended. However，disagreement came up as to who should mend it. Each town thought that it had a better reason for the other to mend the hole. The town on the right bank said that it was at the end of the road，so the left-bank town should mend the hole. The town on the left bank，on the other hand，insisted that all the traffic came to the right-bank town，so it was in their interest to mend the bridge.
The quarrel went on and on，and so did the hole. The more it went on，the more the hostility between the two towns grew.
One day a man fell into the hole and broke his leg. People from both towns questioned him closely about whether he was walking from the right bank to the left or from the left bank to the right，in order to decide which town should be blamed for the accident. But he could not remember，since he got drunk that night.
Some time later，a car was crossing the bridge and broke an axle（轴）because of the hole. Neither town paid any attention to the accident，as the traveler was not going from one to the other，but was merely passing through. The angry traveler got out of the car and asked why the hole was not mended.
On hearing the reason，he declared，“I'll buy this hole. Who‘s the owner？”
Both towns at once declared that they owned the hole.
“One or the other，whoever owns the hole must prove it.”
“How shall we prove it？”asked both sides.
“That's simple. Only the owner of the hole has the right to mend it. I‘ll buy the hole from whoever mends the bridge.”
People from both towns rushed to do the job while the traveler smoked a cigar and his driver changed the axle. They mended the bridge in no time and asked for the money for the hole.
“What hole？”The traveler looked surprised.“I can't see any hole. I‘ve been looking for a hole for several years now. I'm prepared to pay a good price for it，but there’s no hole here. Are you pulling my leg or what？”
He got into his car and drove off.
第 51 题 What did the two towns quarrel about？
A．Which of them should mend the hole.
B．Whether the hole should be mended.
C．Why there was a hole in the bridge.
D．When they should mend the hole.
此题为判断题(对，错)。
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.’
Required:
(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.’
Required:
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)
Dear Mr. Mills,
In reply to your letter of April 20, I would【21】to inform(通知) you that there are a【22】of beautiful summer cottages(小别墅) for sale here in Ocean City.
For example, we have a modern two-storey house that is【23】up to date. It is two blocks from the sea and you may find this a disadvantage(不利), but,【24】all, the opening of the summer【25】is only a few weeks from now, and finding a house【26】to the ocean than that is【27】out of the question. The house I'm speaking of has two bedrooms and a porch(门廊) that can be【28】for sleeping. For this reason, I consider it as a very good buy. The plumbing(给水管道) is out of order at the【29】, but this will be repaired, of course. The price is reasonable; as a matter of fact, it is less than is being asked for comparable(同等的) houses elsewhere in town.
As a rule, I【30】 to deal with people face to face in matters of this kind.【31】, I will be out of town next week, and I don't think you should delay in【32】 your decision about this house, since it is sure to be sold quickly. Under the circumstances (环境),【33】, I suggest that you come to see it as【34】 as possible. You can deal with one of my assistants in the office. I am sure you will find the house is【35】 what you expect.
Sincerely yours,
Jason Riggs, Manager
Ocean City Real Estate Company
(46)
A．want
B．like
C．enjoy
D．choose
The reason that cost management is so difficult in project management is that:
A . Projects by definition and nature are non-recurring events and are therefore difficult to predict.
B . There are no tools for identifying project tasks.
C . Project managers do not care about tracking costs, as only schedules are important to all project managers.
D . A and B only
E . B and C only
In an article on the new manners, Ms. Holmes says that a perfectly able woman no longer has to act helplessly in public as if she were a model. For example, she doesn't need help getting in and out of cars. She also says there is no reason why a man should walk on the outside of a woman on the sidewalk.
As far as manners are concerned, I suppose I have always been a supporter of women's liberation. Over the years, out of a sense of respect, I imagine, I have refused to trouble women with outdated courtesies.
It is usually easier to follow rules of social behaviour than to depend on one's own taste. But rules may be safely broken, of course, by those of us with the gift of natural grace. For example, when a man and woman are led to their table in a restaurant and the waiter pulls out a chair, the woman is expected to sit in the chair. That is according to Ms. Ann Clark. I have always done it the other way, according to my wife.
It came up only the other night. I followed the hostess to the table, and when she pulled the chair out I sat on it, quite naturally, since it happened to be the chair I wanted to sit in.
"Well, "my wife said, when the hostess had gone, "you did it again."
"Did what？" I asked, utterly confused.
"Took the chair."
Actually, since I'd walked. through the restaurant ahead of my wife, it would have been awkward, I should think, not to have taken the chair. I had got there first, after all.
Also, it has always been my custom to get in a car first, and let the woman get in by herself. This is a courtesy I insist on as the stronger sex, out of love and respect. In times like these, there might be attackers hidden about. It would be unsuitable to put a woman in a car then shut the door on her, leaving her at the mercy of some bad fellow who might be hiding in the back seat.
It can be concluded from the passage that______.
A．men should walk on the inside of a sidewalk
B．women are becoming more capable than before
C．in women's liberation men are also liberated
D．it's safe to break rules of social behaviour
This is the reason ______I have not done my homework.
A．where
B．when
C．which
D．why
A．offer
B．leave
C．afford
D．manage
The reason _______he explained is not I expected.
A. for, that
B. why, that
C. that, what
D. what, that
The reason ______ he explained was not ______ I expected.
A．for, that
B．why, that
C．that, what
D．what, that
