4. Ms. Liu placed the order on 2,000 sets of each item respectively.

A、incomplete plosion

B、nasal plosion

C、incorrect linking

D、correct linking

A、level

B、falling

C、rising

D、fall-rise

【填空题】Part 2 Banked Cloze (Each item: 5 point(s)) Directions: Fill in the blanks in thefollowing passage by selecting suitable words from the word bank. Each word canbe used only once. A.marrying B. retirement C. economic D. displacing E. competitive F.proportion G. epoch H. overthrows I. engagement J. tend K.illiterate L. sociable M.providing N. relationship O. traverse Many great social changes take place in thelives of women. The possibility of a paid job gradually 1. ________some of the old patterns of familylife. During the 20th century there has been a great shortening of the 2. _______of a woman's life spent in child-caring.A woman 3. ________at the end of the19th century would often have seven or eight children in life. By the time theyoungest was 15, the mother would have been in her early 50s. Considering thefact that many of them being 4. ______,it was unusual for them to get any paid work. Today women have fewer children.Usually when the youngest child is 15, a woman would be about 45 and is likelyto take paid work until 5. ________at 60. This important change in life-pattern marksa new 6. ______for women. It has a greateffect on their 7. __________status.Today the school-leaving age is 18. Many girls stay at school after that age,and though women 8. _______to marry younger,more married women stay at work at least until shortly before their first childis born. Many more afterward return to full- or part-time work. Such changeshave led to a new 9. _____in marriage, with both husband and wife sharing moreequally in 10. _________living expenses and running the home. This change insocial roles offers more choices for young girls.

A.Unknown account assignment is allowed

B.When the service entry sheet is created only services contained in the purchase order can be entered

C.The price can be determined from the service conditions

D.All service lines must have the same account assignment

Mason The following scenario relates to questions 6– 10. You are an audit senior of IBN & Co and you are planning the audit of Mason Air Services (Mason) for the year ended 31 December 20X3. Mason is a company that provides specialist helicopter support to the police force, the ambulance service, the fire service and the coastguard. Each of Mason’s four contracts is equal in value. Mason owns and maintains the helicopter fleet which is held at cost. Each aircraft carries specialist equipment and is operated by a highly skilled specialist pilot. Mason has secured a five year contract with each of its four customers (the police force, ambulance service, fire service and the coastguard). The contracts in place are all of equal value. Under the terms of the contract Mason charges customers an annual fee to cover the maintenance, storage and testing of the aircraft and equipment. The annual fee is payable in advance each year with the first annual payment being paid on the date the contract commences. Based on the above information, which of the following statements summarizes a key audit risk?

A、Mason’s assets could be undervalued if the market value of the helicopter fleet exceeds its cost

B、Mason could breach the terms of its contracts with its customers and be liable to pay penalties, so provisions may be understated

C、Revenue may be overstated if it is recognised according to the contract date rather than over the relevant accounting period

D、An expert valuer is required to value the helicopters in the financial statements

You post a goods receipt into stock for a purchase order item for which the indicator Free item is set.The material has a material master record and a material type for which the quantity and value are updated.The price control parameter has the value Standard price for the material.To which general ledger accounts are the postings made? There are 2 correct answers to this question.()

A.Stock account

B.GR/IR clearing account

C.Consumption account

D.Price difference account