题目
第2题
Which is not true according to the video?
A.The goal is not to do business with everybody who needs what you have.
B.The goal is to do business with people who believe what you believe.
C.Our limbic brains are responsible for all of our feelings, like trust and loyalty.
D.Our limbic brains have capacity for language.
第3题
A. hope
B. believe
C. think
D. sugesst
第4题
:A. What do you think?
B. You’ll never believe this, but…
C. What do you mean?
D. Did you hear what I said?
第5题
Happiness is a choice;you can choose to be sad when everything is going well for you and you can choose to be happy even _____1 nothing seems right.To be happy at all times,you need to make happiness a habit and not just an act.Scientists believe that 20 minutes of exercise can make you happy regardless of how sad you may be.Exercise raises your heart rate and triggers a surge _____2 hormonal changes._____3 your heart begins to pound,certain hormones are released which create a sense of total well being and you begin to feel well again,the mind stress is gone and everything is_____4 control.Another thing you can do is take a walk,this works for me all the time.When you take a walk,you are able to think____5 matters that are bothering you and come up with solutions to them.
第6题
As you are doubtlessly【C7】______ , a considerable number of our students have 【C8】______ in an effort to 【C9】______ the university to ban smoking in the classrooms. I believe they are 【C10】______ tight in their aim.【C11】______ , I would hope that it is【C12】______ to achieve this by【C13】______ the smokers to use good judgment and show concern 【C14】______ others rather than by regulations.
Smoking is【C15】______ by City laws in theaters and in hails used for【C16】______ films as well as in laboratories where【C17】______ be a fire hazard. Elsewhere, it is up to your good sense. I'm【C18】______ asking you to maintain 【C19】______ in the auditoriums, classrooms and seminar rooms. This will prove that you have the non-smoker's health and well-being【C20】______ , which is very important.
【C1】
A.Still
B.More
C.Again
D.Further
第7题
The audit work for the year ended 30 June 2015 is nearly complete, and you are reviewing the draft audit report which has been prepared by the audit senior. During the year the Hopper Group purchased a new subsidiary company, Seurat Sweeteners Co, which has expertise in the research and design of sugar alternatives. The draft financial statements of the Hopper Group for the year ended 30 June 2015 recognise profit before tax of $495 million (2014 – $462 million) and total assets of $4,617 million (2014: $4,751 million). An extract from the draft audit report is shown below:
Basis of modified opinion (extract)
In their calculation of goodwill on the acquisition of the new subsidiary, the directors have failed to recognise consideration which is contingent upon meeting certain development targets. The directors believe that it is unlikely that these targets will be met by the subsidiary company and, therefore, have not recorded the contingent consideration in the cost of the acquisition. They have disclosed this contingent liability fully in the notes to the financial statements. We do not feel that the directors’ treatment of the contingent consideration is correct and, therefore, do not believe that the criteria of the relevant standard have been met. If this is the case, it would be appropriate to adjust the goodwill balance in the statement of financial position.
We believe that any required adjustment may materially affect the goodwill balance in the statement of financial position. Therefore, in our opinion, the financial statements do not give a true and fair view of the financial position of the Hopper Group and of the Hopper Group’s financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards.
Emphasis of Matter Paragraph
We draw attention to the note to the financial statements which describes the uncertainty relating to the contingent consideration described above. The note provides further information necessary to understand the potential implications of the contingency.
Required:
(a) Critically appraise the draft audit report of the Hopper Group for the year ended 30 June 2015, prepared by the audit senior.
Note: You are NOT required to re-draft the extracts from the audit report. (10 marks)
(b) The audit of the new subsidiary, Seurat Sweeteners Co, was performed by a different firm of auditors, Fish Associates. During your review of the communication from Fish Associates, you note that they were unable to obtain sufficient appropriate evidence with regard to the breakdown of research expenses. The total of research costs expensed by Seurat Sweeteners Co during the year was $1·2 million. Fish Associates has issued a qualified audit opinion on the financial statements of Seurat Sweeteners Co due to this inability to obtain sufficient appropriate evidence.
Required:
Comment on the actions which Rockwell & Co should take as the auditor of the Hopper Group, and the implications for the auditor’s report on the Hopper Group financial statements. (6 marks)
(c) Discuss the quality control procedures which should be carried out by Rockwell & Co prior to the audit report on the Hopper Group being issued. (4 marks)
第8题
As you aye doubtless, (7)_____, a considerable number of our students have (8)_____ in effort to (9)_____ the university to ban smoking in the classroom. I believe they are (10)_____ right in their aim. (11)_____ I would hope that it is (12)_____ to achieve this by (13)_____ on the smokers to use good judgment and show concern (14)_____ others rather than regulation. Smoking is (15)_____ by law in theater and in halls used for (16)_____ films as well as in laboratories where there (17)_____ be a fire hazard. Elsewhere, it is up to your good sense.
I am (18)_____ asking you to maintain (19)_____ in the auditoriums, classrooms and seminar rooms. This will prove that you have the nonsmokers health and well-being in (20)_____, which is very important to a large number of our students.
A.Still
B.More
C.Again
D.Further
第9题
A.jeopardize
B.contrive
C.transform
D.mount
第10题
—Do you think Jack is going to watch a football match this weekend?
—______.
A) I believe not B) I believe not so
C) I don't believe it D) I don't believe
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