If you are in any need, __________ a financial advisor.
A.conduct
B.browse
C.lash
D.consult
A.conduct
B.browse
C.lash
D.consult
A.neither you nor ne are
B.ne1ther you nor Ian
C.either of us are
D.neither you nor neis
听力原文:M: I hear you are moving soon.
W: That's true. I just can't sleep well since my neighbor always returns so late at night and makes a lot of noise.
Q: Why is the woman moving?
(5)
A.There won't be any neighbors in the new apartment.
B.The neighbor won't return late any more.
C.She wants to have a quieter place.
D.She doesn't want to have neighbors.
听力原文: April Fool's Day started in the sixteenth century in Europe. Before that time, New Year's Day was celebrated on April 1st. Then a new calendar was introduced called the Gregorian calendar. January 1st became the first day of the year, but many people did not know about it. So those who continued to celebrate New Year's Day on April 1st were laughed at. They were called fools.
Nowadays we play jokes on people on April 1st. For example, someone might put salt in the sugar container so another person could "accidentally" put it in their coffee. Or someone might change the time on another person's alarm clock so that person would unknowingly wake up earlier or later than planned. Or maybe a person would tell a lie to make someone else shocked. After we play the trick, we say "April Fool." Then the poor person realizes he was fooled. In many countries newspapers and the other media participate with false headlines or news stories. It is generally done in the spirit of fun and doesn't cause any real harm to anyone. Do you have any great jokes to play on others? Try it out an April 1st. Just don't forget to say "April Fool" when the other person begins looking a little confused.
(23)
A.Play jokes on others.
B.Say "April Fool" to others.
C.Celebrate the New Year.
D.Celebrate the adoption of calendar.
A.owes
B.spoils
C.deserts
D.neglects
My brother reference books, but ________ of them was of any use for my report.
A) neither
B) none
C) either
D) all
"None of them need do any work today, ______ they?" "Yes, all of them ______.
A.needn't; need
B.mustn't; must
C.need; needn't
D.need; must
SWIMMING WITH SHARKS
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- No experience necessary
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- All gear and equipment provided
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Oahu Shark Adventure
www.oahusharkadventure.com
Brendan,
I think I found the perfect activity for Mr. Mendoza when he's visiting the Honolulu offices next month. Check out this Web site: www.oahusharkadventure.com
This might seem a little extreme, but we all know how much Mr. Mendoza loves the ocean and scuba diving. We bring him scuba diving on every trip he takes out here. But I also know that he's fascinated by sharks. The last time he was in Hawaii he was reading a book about them and would bring them up in conversation every chance he had. So I think this would be perfect for him — something different but something he would enjoy very much.
My brother-in-law went on a shark adventure through Oahu Shark Adventure when my sister and her family came to visit me last summer. He said it was very safe, very well organized, and an experience that he will never forget.
So what do you think? Perhaps we can discuss the idea with the whole team on Thursday. We can find out if we have any volunteers to go on a shark-viewing adventure with Mr. Mendoza — if we're all in agreement that it's a good idea.
Jung-wha
What information does the advertisement provide?
A.A list of prices
B.A schedule of times
C.Recommended sites for visitors
D.Equipment and experience requirements
(a) Defi ne the going concern assumption. (2 marks)
Medimade Co is an established pharmaceutical company that has for many years generated 90% of its revenue through the sale of two specifi c cold and fl u remedies. Medimade has lately seen a real growth in the level of competition that it faces in its market and demand for its products has signifi cantly declined. To make matters worse, in the past the company has not invested suffi ciently in new product development and so has been trying to remedy this by recruiting suitably trained scientifi c staff, but this has proved more diffi cult than anticipated.
In addition to recruiting staff the company also needed to invest $2m in plant and machinery. The company wanted to borrow this sum but was unable to agree suitable terms with the bank; therefore it used its overdraft facility, which carried a higher interest rate. Consequently, some of Medimade’s suppliers have been paid much later than usual and hence some of them have withdrawn credit terms meaning the company must pay cash on delivery. As a result of the above the company’s overdraft balance has grown substantially.
The directors have produced a cash fl ow forecast and this shows a signifi cantly worsening position over the coming 12 months.
The directors have informed you that the bank overdraft facility is due for renewal next month, but they are confi dent that it will be renewed. They also strongly believe that the new products which are being developed will be ready to market soon and hence trading levels will improve and therefore that the company is a going concern. Therefore they do not intend to make any disclosures in the accounts regarding going concern.
Required:
(b) Identify any potential indicators that the company is not a going concern and describe why these could impact upon the ability of the company to continue trading on a going concern basis. (8 marks)
(c) Explain the audit procedures that the auditor of Medimade should perform. in assessing whether or not the company is a going concern. (6 marks)
(d) The auditors have been informed that Medimade’s bankers will not make a decision on the overdraft facility until after the audit report is completed. The directors have now agreed to include going concern disclosures.
Required:
Describe the impact on the audit report of Medimade if the auditor believes the company is a going concern but a material uncertainty exists. (4 marks)
The passage implies that ______.
A.it is not easy to persuade manufacturers to adopt the new design
B.the team of engineers has hot found any countermeasures
C.children like to ride bicycles at a very low speed
D.a lot of children were killed in bicycle accidents in the past 30 years
根据下列文章,请回答 31~35 题。
TapeStore: A New Tape Storage System
TapeStore is a new kind of tape storage system which can store up to 6,000 computer tapes. No other tape storage system can hold as many computer tapes as TapeStore. The tapes look exactly like video cassettes. Many hundreds of data files can be stored on each tape, up to a maximum of 500 million bytes (字节) of data. If you stored the same amount of information on paper, you would "need nearly 4.5 billion printed pages.
The machine is a tall black box with a mechanical arm. The machine is 2.5 metres high and 3.0 metres wide. This is how it works. Each tape has a code printed on it. You feed the code number into TapeStore, which then looks for the code. As soon as TapeStore locates the code, the arm reaches in and pulls out the tape.
The system is very fast. It takes the mechanical arm about 10 seconds to find the tape it is looking for. The machine then searches the tape to extract (提取) the required file, and this takes less than a minute. A human technician would have to locate and remove the tape by hand, and could take at least an hour to find the right file on the tape.
Some of the world's biggest companies, including banks, insurance companies, airlines, telephone companies, utilities and computer centres, have bought the system. They like it particularly because the system guarantees the security of their data.
TapeStore was originally developed in Canada and is now being marketed worldwide. In Europe alone, 750 have already been installed at a cost of 480,000 dollars each.
第 31 题 TapeStore is better than any other storage system because
A.it can store more video cassettes.
B.it is extremely small.
C.it stores more tapes.
D.it stores data files on the same tape
According to the conversation, why did Peter and Pat get divorced?
A.Because Peter had a new girlfriend.
B.Because Peter no longer cared for the children.
C.Because Pat didn't want any children.
D.Because Pat didn't want to give up working.
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