(c) In April 2006, Keffler was banned by the local government from emptying waste water into a river because the
water did not meet minimum standards of cleanliness. Keffler has made a provision of $0·9 million for the
technological upgrading of its water purifying process and included $45,000 for the penalties imposed in ‘other
provisions’. (5 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended
31 March 2006.
NOTE: The mark allocation is shown against each of the three issues.
第1题:
A decision must be ______immediately _______stop the factory ______waste water without being treated.
A. made, to, pouring
B. made,不填, to pour
C. done,不填, pouring
D. had, to, to pour
参考译文;我们应该立即做一个决定来禁止工厂排放未经处理的污水。“做决定”应该是“make a decision”,故排除C、D。”禁止工厂排放未经处理的污水”是这个决定的目的,故应该用动词不定式“to stop”表目的,综合这两点考虑可知正确答案为A。现在分词“pouring”引导的短语做宾语补足语修饰限制 factory。
第2题:
Passage Two
Only one animal can walk 200 miles without stopping once to rest. It would take a person two days and two nights to walk this far, and only one man has ever done it without stopping. What amazing animal has such endurance? The camel! The camel is well known for something else, too. It can cross an entire desert without a single drink of water. Its body is built in a special way to help it store water and food.
A person has just one stomach, but a camel has quite a few. Within each stomach are layers and layers of cells. These cells are like tiny water balloons, storing liquids until the camel needs them. When the camel drinks, the cells grow larger and larger. For a whole week, they can keep the animal's thirst away by sending water to all parts of its body.
And did you ever wonder why the camel has a hump? The hump is a storage place for fat. Because it has this storage area, the camel does not need to eat very often. When the animal needs energy, the layers of fat serve as fuel to keep it going on the long, hot days in the burning sun.
The camel has one other gift that makes it well suited to arid regions. This gift is its amazing nose. A camel can smell a water hole from miles away!
When a camel moves it sways from side to side like a ship on a wavy ocean. Because of this swaying motion, the camel has been called the "Ship of the Desert."
40. The camel's hump is a storage place for ______.
A. muscles
B. extra water
C. body sugars
D. fat
第3题:
Normal pool elevation is the height in feet of the section of river above a dam. This height is measured from ______.
A.low steel on the Huey P. Long Bridge
B.mean sea level
C.the local water table
D.the minimum dam control level
第4题:
第5题:
第6题:
It indicated that lighter isotopes of oxygen predominated at certain times.
It had far more gaps in its sequence than the record taken from rocks on land.
It indicated that climate shifts did not occur every 100,000 years.
It indicated that the ratios of oxygen 16 and oxygen 18 in ocean water were not consistent with those found in fresh water.
It stretched back for only a million years.
第7题:
Because the river is polluted
Because the river makes the earth more beautiful
Because the river can only offer water to animals
Because there are too many animals and plants in the river
第8题:
As the town’s water requirements grow, it will not be able to meet those requirements by drawing on water sources other than the Gray River.
Since 1960, the lake’s population of fish has become more biologically fragile.
The amount of water that the lake loses to evaporation each year will increase over the next two decades.
There are multiple sources of water besides the Gray River that feed into Lake Mudfish.
The town of Hotstone will be able to reverse its trend of increasing water use if it implements an aggressive water conservation program.
第9题:
alternate expansion and contraction as water in a liquid state becomes a vapor
absorption of smoke and gases as water is converted from a liquid to a vapor
rapid contraction as water is converted from a liquid to a vapor
rapid expansion as water absorbs heat and changes to steam
第10题:
第11题:
low water reference plane
low winter runoff point
least water river plane
land wall reference point
第12题:
第13题:
B
The world is not only hungry,it is also thirsty for water. this may seem strange to you,since nearly 75% of the earth is covered with water. But about 97% of this water is sea water.Man can only drink and use the other 3% fresh water that comes from rivers,lakes,under-ground and other places. And we cannot even use all of that,because some of this fresh water has been made dirty.
At the moment,this small amount(数量) of fresh water is still enough for us. However,our need for water is getting greater and greater. Only if we take steps to solve this problem now,we can get away from a serious world water shortage later on. The people of the world cannot have an enjoyable life without enough clean water.
On one hand we should stop wasting this little water of ours,on the other hand we should find ways to reuse it,but this has not been done widely.
Today,in most large cities,water is used only once and it then returns to the sea or runs into underground places.lf we can make it clean again,it can be used once more just as if it were fresh from a spring.
But even if large cities reuse its water,we still would not have enough in the future. Where.could we turn to next for water? To the ocean! How can we do to make use of this great a-mount of sea water? We can take the salt from the water to make it fresh.
So if we take all these steps,we'll be in no danger of drying up!
( )26. Why does the writer say that the world is thirsty for water?
A. The amount of fresh water is really very small.
B. The people of the world waste too much water.
C. The people of the world have to drink a lot of water every day.
D. There are too many people in the world needing water.
第14题:
D
Have you ever noticed the colour of the water in a river or stream after a heavy rainfall? What do you think caused this change in colour? It is soil that has been washed into the river from the riverbank or from t}le nearby fields.
Components of Soil
Soil is made up of a number of layers(层),each having its own distinctive colour and texture. The upper layer is known as the litter. It acts like a blanket. limiting temperature changes and reducing water loss. The topsoil layer is made up of small particles of rock mixed with rotten plant and animal matter called humus(腐殖质),which is black and gives the topsoil its dark colour. This layer is usually rich in nutrients,oxygen,and water. Below the topsoil is the subsoil,a layer that contains more stones mixed with only small amounts of organic matter. This layer is lighter in colour because of the lack of humus. Beneath the soil lies a layer of bedrock.
Soil forms from the bottom up. Over time bedrock is attacked by rain, wind,frost, and snow. It is gradually broken down into smaller particles in a process called weathering. Plants begin to grow,and rotten materials enrich the topsoil. Most of the soil in Eastern Canada. for example. Was formed from weathered rock that was exposed when the ice disappeared l2,000 years ago.
Water Beneath the Soil
Surface water collects and flows above the ground in lakes. ponds. and rivers. Once in the soil or rock,it is called groundwater. Gravity pulls groundwater through the soil in a process called percolation(渗透). Eventually the water reaches a layer called the water table. Under this is bedrock through which water cannot percolate.
As water percolates downward,it dissolves organic matter and minerals from the soil and carries them to deeper layers. This causes a serious problem because plants require these nutrients for growth.
Soil pH
Soil can be acidic. neutral. or basic. The pH of the soil is determined by the nature of the rock
from which it was formed. and by the nature of the plants that grow and rot in it.
The acidity of rain and snow can lower the pH of the groundwater that enters the soil. By burning fossil fuels such as coal,oil and gasoline,humans have been contributing to higher levels of acidity in many soils. When fossil fuels are burned. gases are released into the air and then fall back to earth as acid rain. Acid soil increases出e problem of carrying nutrients to lower soil levels. As nutrients are removed,soil is less fertile. Plants grow more slowly in acidic soil,and also become easily attacked by diseases.
67. The layer of soil that provides necessary nutrients for plant growth is called.
A. 1itter B. topsoil C. humus D. subsoil
第15题:
第16题:
第17题:
第18题:
Cooling water is alkalescence
cooling water is acidity
cooling water has salinity
cooling water has impurity
第19题:
The lifeboat is lowered to near the water,loaded with the allowed capacity,lowered into the water until afloat,then released from the falls
The lifeboat is loaded with the allowed capacity,lowered into the water until afloat,then released from the falls
The lifeboat is lowered into the water until afloat,loaded with the allowed capacity,then released from the falls
The lifeboat is lowered to near the water,loaded with the allowed capacity,then released from the falls
第20题:
第21题:
low steel on the Huey P. Long Bridge
mean sea level
the local water table
the minimum dam control level
第22题:
the minimum depth of the river prescribed in the channel maintenance program
the edge of a dredged channel
the highest level to which the river may rise without flooding
the least available water in a channel which limits the draft of boats and tows
第23题:
filter
hole
pollution
content