They were planning to provide a free medical care scheme that would _______ both the rich and the poor.
A.benefit
B.contribute
C.affect
D.recover
A.benefit
B.contribute
C.affect
D.recover
第1题
Asking help from their parents might be a way out,but problems are that some out aging parents are not strong enough to take care of the kids, and that the kids may also become too spoiled by their grandparents.
Then, here comes a solution: families with kids can form. a small group, and parents of each family can take turns to look after all the kids in this group on weekends. Thus, other parents can have some quiet time and feel free to do something they&39; ve been planning for a long time. At the same time, the kids can make new friends and won&39; t be hanging around their parents all day long. This is baby-pooling.
46. Many post-80s couples can&39;t go to the movies, shop or attend parties because__________
A.they have to look after their kids
B.they have to look after their parents
C.they are busy with their work
D.they have no money
According to the last paragraph, the solution to the problem of post-80s couples is that__________A.families with kids form a small group
B.they ask their aging parents for help
C.they give up their jobs
D.they take cheir kids wherever they go
In paragraph 2, “a way out” means__________A.out of date
B.a solution
C.without question
D.a complaint
What is(are) the advantage(s) of baby-pooling?__________.
A.The parents can have much more free time
B.The kids can make new friends
C.The kids won’t be hanging around their parents all day long
D.All of the above
The passage mainly discusses__________A.post-80s couples and their friends
B.post-80s couples and baby-pooling
C.post-80s couples and their parents
D.kids and their grandparents
请帮忙给出每个问题的正确答案和分析,谢谢!
第2题
A.aren’t; are
B.aren’t; were
C.weren’t; were
D.weren’t; are
第3题
A.were pretended
B.were pretending
C.were faked
D.were lied
第4题
A.were
B.weren ’t
C.used
D.didn ’t
第5题
A.how they were excited
B.how excited they were
C.how excited they have
D.they were how excited
第6题
(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ on
which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the
development, which was received in April 2005, requires that three 100-year-old trees within the valley be
preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during
the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of
$0·4 million for the relocation of the 100-year-old trees.
In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid
to the local government in May 2005. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Volcan for the year ended
31 March 2005.
NOTE: The mark allocation is shown against each of the three issues.
第7题
(a) Define audit risk and the components of audit risk. (5 marks)
You are an audit supervisor of Amethyst & Co and are currently planning the audit of your client, Aquamarine Co (Aquamarine) which manufactures elevators. Its year end is 31 July 2016 and the forecast profit before tax is $15·2 million.
The company undertakes continuous production in its factory, therefore at the year end it is anticipated that work in progress will be approximately $950,000. In order to improve the manufacturing process, Aquamarine placed an order in April for $720,000 of new plant and machinery; one third of this order was received in May with the remainder expected to be delivered by the supplier in late July or early August.
At the beginning of the year, Aquamarine purchased a patent for $1·3 million which gives them the exclusive right to manufacture specialised elevator equipment for five years. In order to finance this purchase, Aquamarine borrowed $1·2 million from the bank which is repayable over five years.
In January 2016 Aquamarine outsourced its payroll processing to an external service organisation, Coral Payrolls Co (Coral). Coral handles all elements of the payroll cycle and sends monthly reports to Aquamarine detailing the payroll costs. Aquamarine ran its own payroll until 31 December 2015, at which point the records were transferred over to Coral.
The company has a policy of revaluing land and buildings and the finance director has announced that all land and buildings will be revalued at the year end. During a review of the management accounts for the month of May 2016, you have noticed that receivables have increased significantly on the previous year end and against May 2015.
The finance director has informed you that the company is planning to make approximately 65 employees redundant after the year end. No decision has been made as to when this will be announced, but it is likely to be prior to the year end.
Required:
(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Aquamarine Co. (12 marks)
(c) Explain the additional factors Amethyst & Co should consider during the audit in relation to Aquamarine Co’s use of the payroll service organisation. (3 marks)
第8题
阅读理解
阅读下面的文章,根据文章内容判断文章后的句子是正确(T)还是错误(F)。(每题10分)
ROAD CLOSURE PROCEDURES IN SYDNEY
To minimize traffic jams in the city center and on major roads out of Sydney, the City's highway department will not agree to road closures scheduled for weekdays or Saturdays. On minor roads outside the city center, weekdays and Saturdays may be considered. You must apply for approval to do roadwork and other road-related activities, tree cutting and use of very large construction machinery, ladders, etc. Please note that approval is needed if you plan to block the road or footpath.
Applications to have a road closed to traffic must be completed and sent to the Department's Traffic Calming Committee at least a month before the scheduled date.
Roads can be closed partially or fully, depending on your requirements. Partial road closures are only allowed in light traffic areas where there will be at least 1 lane for traffic with extra traffic control measures to make sure 2-way traffic can continue to run for the duration of the work. Any change of traffic flow will require the proposal to be treated as a full road closure. For further information about a partial road closure, please refer to Contacts.
If you are organizing a parade, march or other type of street-based event, approval is also required and we recommend you choose one of our 4 preferred routes. Choosing an existing route reduces the amount of planning you will need to do.
操作提示:句子正确选择下拉选项框为“T”;句子错误选择下拉选项框为“F”。
1. Closures scheduled for Sundays on minor roads outside the city center may be considered. {T; F}
2. You need to get approval if you plan to block the road or footpath. {T; F}
3. Roads can only be closed partially. {T; F}
4. If you choose an existing route for a parade, the amount of planning will be reduced. {T; F}
5. Road closure applications can be sent to the Department's Traffic Calming Committee one week before the scheduled date. {T; F}
第9题
The couple were()that they couldn’t drive home.
A.so drunk
B.too drunk
C.drunk enough
第10题
Delegates agree to the plan in ______ , but there were some details they didn’t approve.
A.discipline
B.theory
C.principle
D.nature
第11题
A.struggle
B.playing
C.trying
D.to try