Coal was one of the first minerals to be mined on a big scale，to provide fuel for hea

A.the purchase of raw materials and the sale of manufactured goods abroad.

B.To import oil from abroad

C.To sell coal abroad

D.To exchange goods with foreign nations so a5 to get vital foodstuffs and manufactured goods

great 【71】 of energy we need from coal, gas, and oil. However, the 【72】 of energy which we use is 【73】 every year, and we only have enough coal, gas, and oil for the next twenty or thirty years. How will we live 【74】 the energy which these things give us？ Scientists are looking for 【75】 to this problem. They are looking for new 【76】 to produce energy. For example, they are working with new ways 【77】 energy from the light and heat of the sun. They are also working with plans which produce energy from 【78】 of the oceans. All of the new methods 【79】 scientists are finding are still very expensive, but perhaps they will help solve our energy problems 【80】 the future.

(71)

A．number

B．group

C．price

D．deal

ay is the greater production of common energy sources, such as coal, oil and gas. The trouble with these sources, however, is that they are not renewable.

Another way is energy conservation (节能 ), which means using energy more efficiently (有效地 ). In some very cold countries people build special houses to save energy. They place materials between the inside and the outside of the walls of the house to keep the cold out and the warmth in. The house is heated by the lights, the body heat of the people and the other equipment in it.

Finally, renewable energy sources are used even though they are often expensive to develop. One form. of these is geothermal energy. In certain parts of the world the temperature of the earth increases thirty degrees centigrade with each kilometer down. At six kilometers, therefore, it rises to nearly two hundred degrees. To get the heat, water is pumped (压;抽 ) down into the rocks and back up to the surface. Heat from the earth is already used in certain countries.

1、How many ways of dealing with the energy problem are discussed in the text？ ()

A、Two.

B、Three.

C、Four.

D、Five.

2、From the text we learn that coal().

A、is quite easy to produce

B、is not used most efficiently

C、is the most common source of energy

D、could be renewed only by new technology

3、The writer tells about the "special houses" because they().

A、show the excellent skills of the builders

B、serve as an example of energy conservation

C、are heated by different sources of energy

D、are warmer than other types of houses

4、The underlined words "geothermal energy" in the third paragraph mean ().

A、renewable source

B、 underground source

C、 heat inside the earth

D、 temperature of the earth

5、At a place where the surface temperature is 15°C, how deep do you have to dig so as to get a temperature of 75 °C ？ ()

A、One km.

B、 Two km.

C、 Three km.

D、 Four km

There are many problems in our modern world. One very()serious problem is energy. We get a great () of energy we need from coal, gas, and oil. However, the () of energy which we use is () every year, and we only have enough coal, gas, and oil for the next twenty or thirty years. How will we live () the energy which these things give us？ Scientists are looking for () to this problem. They are looking for new () to produce energy. For example, they are working with new ways to () energy from the light and heat of the sun. They are also working with plans which produce energy from () of the oceans. All of the new methods () scientists are finding are still very expensive, but perhaps they will help solve our energy problems () the future.

1.A.number

B.group

C.price

D.deal

2.A.effect

B.amount

C.course

D.program

3.A.increase

B.increasing

C.had increased

D.is increasing

4.A.without

B.improve

C.producing

D.strength

5.A.key

B.a direction

C.a solution

D.service

6.A.cost

B.method

C.branch

D.pound

7.A.Show

B.pay

C.save

D.produce

8.A.property

B.remedy

C.welfare

D.movements

9.A.So that

B.which

C.whose

D.Of which

10.A.at

B.for

C.In

D.from

try. You are currently planning

the audit of the financial statements for the year ended 30 November 2007. The draft financial statements show

revenue of $125 million (2006 – $103 million), profit before tax of $5·6 million (2006 – $5·1 million) and total

assets of $95 million (2006 – $90 million). Your firm was appointed as auditor to Island Co for the first time in June

2007.

Island Co designs, constructs and installs machinery for five key customers. Payment is due in three instalments: 50%

is due when the order is confirmed (stage one), 25% on delivery of the machinery (stage two), and 25% on successful

installation in the customer’s coal mine (stage three). Generally it takes six months from the order being finalised until

the final installation.

At 30 November, there is an amount outstanding of $2·85 million from Jacks Mine Co. The amount is a disputed

stage three payment. Jacks Mine Co is refusing to pay until the machinery, which was installed in August 2007, is

running at 100% efficiency.

One customer, Sawyer Co, communicated in November 2007, via its lawyers with Island Co, claiming damages for

injuries suffered by a drilling machine operator whose arm was severely injured when a machine malfunctioned. Kate

Shannon, the chief executive officer of Island Co, has told you that the claim is being ignored as it is generally known

that Sawyer Co has a poor health and safety record, and thus the accident was their fault. Two orders which were

placed by Sawyer Co in October 2007 have been cancelled.

Work in progress is valued at $8·5 million at 30 November 2007. A physical inventory count was held on

17 November 2007. The chief engineer estimated the stage of completion of each machine at that date. One of the

major components included in the coal extracting machinery is now being sourced from overseas. The new supplier,

Locke Co, is located in Spain and invoices Island Co in euros. There is a trade payable of $1·5 million owing to Locke

Co recorded within current liabilities.

All machines are supplied carrying a one year warranty. A warranty provision is recognised on the balance sheet at

$2·5 million (2006 – $2·4 million). Kate Shannon estimates the cost of repairing defective machinery reported by

customers, and this estimate forms the basis of the provision.

Kate Shannon owns 60% of the shares in Island Co. She also owns 55% of Pacific Co, which leases a head office to

Island Co. Kate is considering selling some of her shares in Island Co in late January 2008, and would like the audit

to be finished by that time.

Required:

(a) Using the information provided, identify and explain the principal audit risks, and any other matters to be

considered when planning the final audit for Island Co for the year ended 30 November 2007.

Note: your answer should be presented in the format of briefing notes to be used at a planning meeting.

Requirement (a) includes 2 professional marks. (13 marks)

完型填空

What is museum？ A museum is a good place to keep old and beautiful things. A museum may be a place to learn about science. A museum can be a place {for; on; about} art of Indians or animals. What is inside a museum？ Some museums have old cars and airplanes. Many museums have pictures and statues (雕像). Others have rocks and old bones. One museum even has {the; a; an} coal mine inside! Many cities have museums. Some very small {towns; homes; countries} have museums, too. Indianapolis has a {child's; child; children's} museum. Children do not have to pay to get in. Children go to the museum often. They like to look at the dinosaur bones. They see a white bear ten feet tall. They go inside an old log cabin (小木屋). On Saturday, Indianapolis children can {listen; to hear; hear} talks about animals and trees. They see movies.

sun heats and feeds creatures and mankind. Each year it provides men with two hundred million tons of grain and nearly ten million tons of wood.

Coal, oil, natural gas, and all other fuels are stored energy from the sun. Some was collected by this season's plants as carbon compounds. Some was stored by plants and trees ages ago. Even waterpower derives from the sun. Water turned into vapor by the sun falls as rain. It courses down the mountains and is converted to electric power. Light transmits only the energy that comes from the sun's outer layer, and much of this energy that is directed towards the earth never arrives. About nine tenths of it is absorbed by the atmosphere of the earth. In fact, the earth itself gets only one half millionth of the sun's entire output of radiant energy.

The sun is the source of all of the following EXCEPT______.

A．gasoline

B．natural gas

C．atomic power

D．animal fat