题目
第1题
A.would become
B.will become
C.would have become
D.had become
第2题
responsible for reviewing invoices raised to clients and for monitoring your firm’s credit control procedures. Several
matters came to light during your most recent review of client invoice files:
Norman Co, a large private company, has not paid an invoice from Smith & Co dated 5 June 2007 for work in respect
of the financial statement audit for the year ended 28 February 2007. A file note dated 30 November 2007 states
that Norman Co is suffering poor cash flows and is unable to pay the balance. This is the only piece of information
in the file you are reviewing relating to the invoice. You are aware that the final audit work for the year ended
28 February 2008, which has not yet been invoiced, is nearly complete and the audit report is due to be issued
imminently.
Wallace Co, a private company whose business is the manufacture of industrial machinery, has paid all invoices
relating to the recently completed audit planning for the year ended 31 May 2008. However, in the invoice file you
notice an invoice received by your firm from Wallace Co. The invoice is addressed to Valerie Hobson, the manager
responsible for the audit of Wallace Co. The invoice relates to the rental of an area in Wallace Co’s empty warehouse,
with the following comment handwritten on the invoice: ‘rental space being used for storage of Ms Hobson’s
speedboat for six months – she is our auditor, so only charge a nominal sum of $100’. When asked about the invoice,
Valerie Hobson said that the invoice should have been sent to her private address. You are aware that Wallace Co
sometimes uses the empty warehouse for rental income, though this is not the main trading income of the company.
In the ‘miscellaneous invoices raised’ file, an invoice dated last week has been raised to Software Supply Co, not a
client of your firm. The comment box on the invoice contains the note ‘referral fee for recommending Software Supply
Co to several audit clients regarding the supply of bespoke accounting software’.
Required:
Identify and discuss the ethical and other professional issues raised by the invoice file review, and recommend
what action, if any, Smith & Co should now take in respect of:
(a) Norman Co; (8 marks)
第3题
— ______________ .
A.That' s a good thing.
B.I advise a handy DIY tool box, which he can use in daily life.
C.It' s up to you.
第4题
A.Keep the loads as close to the rail or deck as possible
B.If cargo is likely to settle,make provisions to secure it after it has settled
C.Thoroughly secure and shore all cargo so that it cannot move
D.hen stowing cargo,avoid leaving empty paces
第5题
— What presents should I take to my friend for his house-warming party, Tom?
— ______________ .
A That's a good thing.
B It's up to you.
C I advise a handy DIY tool box, which he can use in daily life.
第6题
One day a bookseller(书商)let a big box of books fall on his foot. “Go to see the doctor,“ said his wife. “No, “he said. “I‘ll wait until the doctor comes into the shop next time. Then I‘ll ask him about my foot. If I go to see him, I‘ll have to pay him.“
On the next day the doctor came into the shop for some books. When the bookseller was getting them ready, he told the doctor about his bad foot. The doctor looked at it.“You must put that foot in hot water every night. Then you must put something on it,“ said the doctor.
He took out a piece of paper and wrote on it. “Buy this and put it on the foot before you go to bed every night,“ he said.“Thank you,“ said the bookseller. “And now, sir, here are your books.““How much?“ said the doctor.“Two pounds.““Good,“ said the doctor. “I shall not have to pay you anything.““Why?“ asked the bookseller.“I told you about your foot. I want two pounds for that. If people come to my house, I ask them to pay one pound for a small thing like that. But when I go to their houses, I want two pounds. And I came here, didn‘t I?“
1)、What happened to the bookseller one day?
A.He lost a box of books.
B.His foot was wounded by a box of books.
C.He lent the doctor a box of books.
D.He sold out all his books.
2)、The bookseller‘s wife asked him ______.
A.to go out for some medicine
B.to send somebody for a doctor
C.to go to see the doctor
D.to wait for the doctor to come
3)、The bookseller didn‘t take his wife‘s advice because ______.
A.he was afraid of the doctor
B.he didn‘t like to take medicine
C.he couldn‘t walk by himself
D.he didn‘t want to pay the doctor
4)、The doctor paid ______ for the books.
A.one pound
B.two pounds
C.nothing
D.something
5)、The bookseller paid ______ money for seeing the doctor in the end.
A.more
B.less
C.the same amount of
D.no
第7题
n the ground by the side of an old wall and 22 to look at daily.One of his 23 observed his frequent visits 24 the spot and decided to watch his movements.He soon discovered the secret of the hidden treasure,came to the lump of gold,and 25 it.The Miser,26 his next visit,found the hole empty and began to tear his hair and to cry.A neighbor,27 him overcome with grief(悲伤)and learning the cause,said,"Go and take a stone,and place it in the 28,and fancy that the gold is still 29 there.It will do you quite the same service; for when the gold was there,you did not 30 the slightest use of it."
第8题
"A broken seat in a plane ? Is thatpossible?" Mr. Cross said__24__, but he walked on and foundanother empty seat, not beside a window, to sit in.
When the plane was quite__25__, a very beautiful girl got into the plane. As soon as he saw her, the soldier quickly took the paper off the seat beside his and let the girl sit in during the whole trip.
21.
A.looked for
B.full
C.reached
D.except
E.to himself
22.
A.looked for
B.full
C.reached
D.except
E.to himself
23.
A.looked for
B.full
C.reached
D.except
E.to himself
24.
A.looked for
B.full
C.reached
D.except
E.to himself
25.
A.looked for
B.full
C.reached
D.except
E.to himself
第9题
QUESTIONS 16-20
For questions 16-20, mark the correct letter A-H on your answer sheet.
Receptionist: I'm afraid all our single rooms are full. How long de you want to stay?
Tom: 16 ______
Receptionist: I have a double room for £60.
Tom: 17 ______
Receptionist: I'm sure they're full too. There are a lot of tourists in town at the moment.
Tom: 18 ______
Receptionist: I'm afraid the restaurant is closed. Breakfast starts at 7 tomorrow.
Tom: 19 ______
Receptionist: Your room must be empty by 12 o'clock. But you can put your luggage in reception.
Tom: 20 ______
Receptionist: Would you write your name in the book, please?
A. I see. Can I get something to eat in this hotel?
B. Would you show me the room?
C. I'm looking for a single room.
D. What time does it finish?
E. If I stay here, can I leave my suitcase in my room tomorrow afternoon?
F. That's rather expensive. Are there any other hotels near here?
G. Just for one night.
H. OK. I'll take the room.
(16)
第10题
根据以下材料回答题
It is not polite to arrive at a dinner party more than 15 to 20 minutes late.The host or hostessusually waits for all the guests to arrive before36 the meal.If someone is late, the food maybe spoiled, and so might the host or the hostess37.If you have to be late, call and tell themto 38you.It&39; s even39 to be early ! The host or the hostess will probably not be40.
If you are early, drive or walk around the block a few minutes, or just sit in your car41 theright time.Though it&39; s often important to arrive on time, yet 42, for open houses, the hostor the hostess invites guests to arrive and leave43 a certain time so you can arrive at any time 44 the time he or she gives you.
It&39; s nice to bring an empty stomach, but it&39; s even nicer to bring a small present.The presentshould not cost 45, or you might embarrass the host or hostess.Flowers, wine, or a box of46will be fine.
Never bring money as a present.In an introduction, the order of a name: the given name, thefamily name.In other words, the given name comes47.It&39; s important not only to learn andremember names, but to48 them often in the conversation.After the49, we usually callfriends by their given names.50 may want you call them by their titles and 51 such as"Mr.Jones", "Mrs.Smith", "Ms.Johnson" or "Dr.Brown".
A maiden name is a woman&39; s family name at birth.In the United States and Canada, after awoman marries, she52 the family name of her husband53 her maiden name.It is nowbecoming common, 54, for women to keep their maiden names55 they get married.
第36题应选 查看材料
A.making
B.cooking
C.doing
D.serving
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