Background informationB-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing

题目

Background information

B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful; customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.

This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two

accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book, and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.

Required:

(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)

(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)

(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the

assertion of completeness of income in B-Star. (6 marks)

(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales for one day in B-Star;

(ii) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales in B-Star for the year. (8 marks)

(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)


相似考题
参考答案和解析
正确答案:
(b)(i)Riskaffectingcompleteness–Thecomputersystemdoesnotrecordsalesaccuratelyand/orinformationislostortransferredincorrectlyfromtheticketofficecomputertotheaccountsdepartmentcomputer.–Cashsalesarenotrecordedinthecashbook;cashisstolenbytheaccountsclerks.–Ticketsareissuedbutnopaymentisreceived–thatisthesaleisnotrecorded.–Cashisremovedbytheticketofficepersonnel,bythesecurityguardsorbytheaccountclerks.–Theaccountclerksmiscounttheamountofcashreceivedfromaticketoffice.(ii)UseoftestsofcontrolsandsubstantiveproceduresTestsofcontrolsTestsofcontrolaredesignedtoensurethatdocumentedcontrolsareoperatingeffectively.Ifcontrolsoverthecompletenessofincomewereexpectedtooperatecorrectly,thentheauditorwouldtestthosecontrols.InB-Star,whilecontrolscouldbeinoperation,e.g.theaccountclerksagreeingphysicalcashtocomputersummaries,thereisnoindicationthatthecontrolisdocumented;thatisthecomputersummaryisnotsignedtoshowthecomparisonhastakenplace.Theauditorcouldusethetestofinquiry–askingtheclerkswhetherthecontrolhasbeenused,andobservation–actuallywatchingtheclerkscarryoutthecontrols.Asnotedabovethough,lackofdocumentationofthecontroldoesmeanrelyingontestsofcontrolfortheassertioncompletenessofincomehaslimitedvalue.SubstantiveproceduresSubstantiveproceduresincludeanalyticalproceduresandotherprocedures.Analyticalproceduresincludetheanalysisofsignificantratiosandtrendsandsubsequentinvestigationofanytrendsorrelationshipsthatappeartobeabnormal.TheseprocedurescanbeusedeffectivelyinB-Starasanapproximationofincomethatcanbeobtainedfromsourcesotherthanthecashreceiptrecords.Otherprocedures,ortestsofdetail,arenormallyusedtoverifystatementoffinancialpositionassertionsandincludeobtainingauditevidencerelevanttospecificassertions.However,theycouldbeusedinB-Startotraceindividualtransactionsthroughthesales/cashsystemstoensureallticketsaleshavebeenrecorded(completenessassertion).Theuseofotherprocedureswillbetimeconsuming.(c)(i)Substantiveanalyticalprocedures–completenessofincomeforoneday–Obtainproofintotal.Ticketssoldtimespriceshouldequalday’sincome.–Comparedailysalestobudgeteddailysales(forexampleweekendsandbankholidayswouldexpectmoreincome).–Comparesaleswithpreviousdaysandaccountforchangessuchasvariationsforweather.–Comparesalestosouvenirssales(morepeopleinparkmeansmoresouvenirsales).–Compareticketofficesday-by-dayandstaffrotationtoseeifsaleslowersomeday/somestaff(attempttoidentifyfraudalso).–Comparetheexpectedsalesfromticketnumberstothetotalsalesamountfromcashandcreditsalesforeachticketoffice.(ii)Substantiveanalyticalprocedures–completenessofincomefortheyear–Obtainthesalesincomefromthepreviousyear.Multiplythisby115%toprovidearoughestimateoftheincomeforthisyear.–Obtaininformationonthenumberofdayswithrainduringthelastyear.Wherethisismoreorlessthan30,adjusttheincomeestimateby1/730downforeachdayofrainabove30or1/730upforeachdayofrainlessthan30.(Note:B-Staronlyattracts50%ofthenormalnumberofcustomersonarainyday;henceonedayofraindecreasestotalcustomersby1/730intheyear.)–Compareactualincometobudgetedincomefortheyear.Askthedirectorstoexplainanysignificantdeviations.–Obtainindustryinformationonthepopularityofthemeparks,andchangeincustomernumbers.ComparethesetrendstotheresultsobtainedbyB-Star.WhereB-Starperformedsignificantlybetterorworsethanaverage,obtainexplanationsfromthedirectors.(d)Auditofyearendcreditcardreceivable–Agreethebalancesoneachcreditcardcompany’sledgeraccounttothelistofreceivables.–Castthelistofreceivablesandagreethetotaltothetotalonthereceivablesledgercontrolaccount.–Forthelastdayofthefinancialyearandthefirstdayofthenewfinancialyear,agreetotalsalesincomefromticketofficerecordstothecashbookandreceivablesledgerensuringtheyarerecordedinthecorrectperiod.Forasampleofmaterialbalancesandarandomsampleofimmaterialitems,–ObtaindirectconfirmationfromthecreditcardcompanyoftheamountduetoB-Starusingareceivablesconfirmationletter.–Wheredirectconfirmationisnotpossible,obtainevidenceofcashreceiptaftertheendofthefinancialyear.AgreetheamountonthebankstatementspostyearendofB-Startotheamountdueinthereceivablesledger(lessanycommissiondue).–Reviewafterdatesalesdaybookfordebitnotesindicatingthatsalesmayhavebeenoverstatedintheprioryear.–ObtainthefinancialstatementsofB-Starandensurethatthereceivablesamountisdisclosedasacurrentassetnetofcommissionduetothecreditcardcompanies.
更多“Background informationB-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing ”相关问题
  • 第1题:

    What is Annie's biggest problem?

    A.She can't drive round corners.

    B.She can't park the car well.

    C.She can't speak to the examiner.


    正确答案:A

  • 第2题:

    What are recommended for the candidates to do before the interview?

    A.Bring many enough copies of the résumé with you.

    B.Ask about who will participate in the interview.

    C.Get to know the route to the place and how long it will take.

    D.Find out if they can park near the place or not.


    参考答案:A、C、D

  • 第3题:

    The theme park has been questioned by consumers in its some rule.()

    此题为判断题(对,错)。


    参考答案:错误

  • 第4题:

    A new park has sprung up in __________ was a wasteland ten years ago.


    A.that

    B.what

    C.which

    D.where

    答案:B
    解析:
    考查宾语从句。句意为“十年前是一片荒地的地方突然出现了一个新的公园”。该空所填词要作介词in的宾语.且作从句的主语,因此用关系代词what引导宾语从句。

  • 第5题:

    In World War II the factory was heavily bombed and rebuilt afierwards.Bankruptcy forced the factory to close its doors in 1980.After years of 1,large parts of the factory had become ruined and run 2,An unsafe,abandoned place,with widespread vandalism the factory soon 3 into a source of nuisance to the local 4.The project aims to reconvert the old textile factory into a city park.This reconversion is part of a mixed-use development urban renewal project 5 by Sogent,the urban development company of Ghent.Surrounded,as it is,by a 6 0f functions and users,the park is under a lot of outside pressure.The aim was to create a diversified park which could 7 this pressure and stimulate a 8 community life for the neighbourhood.The design briefproved a simultaneous exercise in creating a site with plenty of flow,9 preserving walls and constructions and maintaining a l0,workable zoning of the park's functions.The orthogonal plan ofthe old textile factory is 11 as a basic template for a zoning ofthe park.New,organic green spaces and a paths network 12 with what remains ofthis underlying structure.By preserving some historical marks,the park becomes an"architectural 13".On another level,the integration of portraits of former employees in the factory(central gangway),14 a social dimension to the historical one already present in the park's design.On the whole,new meaning and new life are 15 by the bringing together of past and present.The walls and structures become the historical placemat for the development of new activities.16 the diversified park was 17 there has been a revival of activity in the neighbourhood.The reconversion has positive 18 0n the buildings and quarters around the park.Thanks to the public participation sessions,locals have felt very 19 with the project.The park is now being used 20 across the generations(senior citizens,families,children),becoming,much like it used to be,the meeting place for the neighbourhood.5选?

    A.distributed
    B.commissioned
    C.trusted
    D.obliged

    答案:B
    解析:
    动词辨析题。空缺处后面是介词by,说明空缺处应填人可以与之搭配的动词。结合前一句:本次项目旨在将旧纺织工厂改造为城市公园。这是由根特市城市发展公司Sogent都市重建多元化发展规划项目的一部分。只有B项“委托”符合文意。故B项为正确选项。【干扰排除】A项distributed(by)表示“由……分配”,但文章中并未详细提到对工厂进行改造的这个项目被分配给了哪家公司;C项trusted(by),这个项目受到该公司的“信任”,与文中说到的“改造”工厂无必然联系,可排除;D项obliged(by)“强迫”,这是政府项目,不存在被强迫完成,所以D项错误。

  • 第6题:

    A variety of tools is available to help the analyst to discover the users' true needs.These tools are grouped into three broad techniques that are based on the degree of change anticipated in the to-be system . Business process(71) is used when the basic business Requirements outlined in the system request focus on employing computer technology in some aspect of the business process. Two popular activities used in the technique are(72). Business process(73)means that the basic business requirements target moderate changes to the organization' s operations.

    (74)are three popular activities in the technique. Business process (75)means changing the current way of doing business and making major changes to take advantage of new ideas and new technology.

    A.automation
    B.modeling
    C.improvement
    D.re-engineering

    答案:D
    解析:
    可以使用各种工具来帮助分析师发现用户的真实需求。基于在待系统中预期的变化程度可以将这些工具分为三种。在业务需求中强调采用计算机技术,因此而采用了业务流程(71)技术,该技术使用了两种通用的活动分别是(72)。业务流程(73)意味着基本业务需求针对组织运营的适度变化。(74)是该技术的三大活动。业务流程(75)是利用新思路和新技术来改变商业活动方式。(71) A.自动化 B.建模 C.实施 D.重建(72) A.过程分析和结果分析 B.问题分析和根本原因分析 C.技术分析和作业消除 D.基于活动的成本和非正式的标杆分析法(73) A.自动化 B.建模 C.改进 D.重建(74) A. 持续时间分析,基于活动的成本核算和非正式的基准测试 B.结果分析,技术分析和作业消除 C.问题分析和根本原因分析和关键路径分析 D.成本效益分析, 进度分析和风险分析 (75) A.自动化 B.建模 C.实施 D.重建

  • 第7题:

    Have you ever been to Disneyland
    Most of us have probably heard of Mickey Mouse and Donald Duck, and many other famous Disney characters. Perhaps we have even seen them in movies. But have you ever been to Disneyland In fact, there are now several different Disneyland amusement parks around the world.
    Disneyland is an amusement park, but we can also call it a theme park. It has all the normal attractions that you can find at an amusement park, but it also has a theme. The theme, of course,is Disneyland movies and Disney characters. For example, you can find a roller coaster in amusement parks, but in Disneyland, the theme of the roller coaster is Disney characters. This means that you can find Disney characters all over the roller coaster. You can also watch Disney movies, eat in Disney restaurants and buy Disney gifts. And you can see Disney characters walking around Disneyland all the time!
    Have you ever heard of a Disney Cruise These are huge boats that also have Disney theme.
    You can take a ride on the boat for several days, and you can sleep and eat on board. There are also many attractions on board, just like any other Disneyland, you can shop, go to Disneyland parties, and eat with Mickey Mouse!The boats take different routes, but they all end up in the same place. That is Disney's own land.
    It is just so much fun in Disneyland!
    根据上面题为Haye you eVel"been to Disneyland 一文的内容,进行教材分析和处理,并回答下列问题。
    1.确定这节课的具体教学目标。(3分)
    2.确定这节课的教学重点和难点。(2分)
    3.设计这节课的几个教学步骤(至少三个),并写出各教学步骤的主要内容及设计意图。(6分)
    4.设计这节课对学生的评价方法。(2分)
    5.写出这节课的板书设计。(2分)


    答案:
    解析:
    1.教学目标 (1) Knowledge objectives:
    ① Students can master the new words and phrases.
    ②Students can understand the Present Perfect Tense, and know how to ask and answer the sentence pattern"Have you ever been to ....? "
    (2) Ability objective:
    Through group work, students can use the Present Perfect Tense to talk about their past experiences in spoken conversation.
    (3) Emotional objectives:
    ① Students can get some ideas about the cultural differences between China and Western countries.
    ② Through talking about the places having been to, students can learn to care about others.
    2.教学重点和难点
    (1) Teaching key points :
    ① Words and phrases: amusement, character, roller coaster, attraction, end up, route
    ②Grammar. Present Perfect Tense
    (2) Teaching difficult points:
    ① How to use the Present Perfect Tense to talk about past experiences
    ② How to identify the differences between Present Perfect Tense and Simple Past Tense
    3.教学过程
    Step 1 Leading-in (5 mins)
    Use three questions to lead in the teaching topic:
    (1) Did you go to park last week?
    (2) Have you ever been to some special parks?
    (3) Can you tell us something about your favorite park?
    Through these three questions and answers, use the Simple Past Tense to lead out the Present Perfect Tense and the way of changing "be" into its Present Perfect Tense form "been". Require students to answer the three questions and compare the differences.
    (Purposes: Create a sound atmosphere for the following teaching, and help to consolidate the knowledge learned at the same time.)
    Step 2 Presentation (15 rains)
    ( 1 ) Ask students to find out the new words and new phrases in this passage, and try to guess their meaning to-gether.
    (Purposes: Through encouraging students to guess the meanings of new words, help students to raise a good study habit by thinking on their own. )
    (2) Ask students to find sentences which are in a similar form / using the Simple Past Tense in passage and try to understand them.
    Then students look at the picture in the textbook, ask and answer conversations using(l)(2) sentence structures and then make affirmative or negative answers.
    ① "Did you ...? "
    e.g. Did you go travelling this summer? Yes, I did. / No, I didn't.
    ② "Have you ever been to ...? "
    e.g. Have you ever been to some special parks? Yes, I have. / No, I haven't.
    (Purpose: Through finding and analyzing the grammar points to help students understand the differences be-tween Present Past Tense and Present Perfect Tense.)
    Step 3 Consolidation (10 rains)
    Make sure students know the meaning of the new words and expressions. Before listening to the tape, give stu-dents several questions relating to the listening content.Listen to the radio tape for 3 times. The first time, students just hsten and try to know what it tells us; the second time, students finish the exercise in the textbook and try to answer the questions; the third time, check the answers.
    (Purposes: Through listening, help students to get the whole meaning of this new passage and consolidate the grammar point and new words.)
    Step 4 Summary and Homework (5 mins)
    (1) Review the Present Perfect Tense through "'ask and answer' method" to let students know how to describe the places they have been to.
    (2) Translate the following into Chinese.
    ①从没去过迪斯尼乐园
    ②玩得愉快
    ③在同一个地方
    ④在船上
    ⑤行驶不同的路线
    (3) Write a short passage to show the most special parks they have been to and report it to the class the next day.
    (Purposes: Help students to have a deeper memory of what have learned from this lesson, and learn to use them in real situation. )
    4.评价方法
    (1)在呈现环节中,学生进行问答对话后,教师针对学生的练习情况进行鼓励性的点评,鼓励学生多说多读英语。
    (2)在巩固环节中,进行听力环节后,教师让学生自己检查答案,并进行自评,发现错误后及时反馈,及时改正。
    5.板书设计

  • 第8题:


    When the children are doing body exercises,the parents should NOT( )

    A.explain the importance of physical activity in keeping people shaped and slim
    B.also take part in the activities by themselves
    C.try to find out activities that are suitable for the children
    D.encourage the children to participate in physical activities

    答案:A
    解析:

  • 第9题:

    单选题
    Which is TRUE according to the passage? ______
    A

    There are endangered animals in the park.

    B

    There aren’t any picnic areas in the park.

    C

    You can’t take the babies to the park.

    D

    You can visit the park with your dogs.


    正确答案: C
    解析:
    推理判断题。文章第二段最后一句提到“A main aim of the park is to protect endangered animals.”可知,公园里有endangered animals,故选A项。

  • 第10题:

    单选题
    By the 1970's, the wolf had been fully ______ from Yellowstone National Park, but by 2002, reintroduction efforts resulted in more than 160 wolves again inhabiting the park.
    A

    sanctioned

    B

    protected

    C

    eradicated

    D

    derided

    E

    galvanized


    正确答案: A
    解析:
    根据句意,可知空缺部分应和“reintroduction”的意思相反,故选C项。eradicate“根除;消灭”。

  • 第11题:

    问答题
    Section B Yes / No / Not given(5 points)  Directions: In this part, you will have 5 minutes to go over the passage quickly and answer the questions on the Answer Sheet. For questions 1 - 5, mark  Y (for Yes) if the statement agrees with the information given in the passage;  N (for No) if the statement contradicts the information given in the passage;  NG (for Not Given) if the information is not given in the passage.  Questions 56-60 are based on the following passage.The Outdoor Centre  Opening times  Water sports: 10 am - 6 pm  Play Park: 10 am - 5.30 pm  Entrance / Car park fees  Low season: Weekdays £2.00 per car     Weekends         £3.00 per car  High season: 23 July - 11 September     Weekdays and weekends  £3.00 per car  Fees are for cars with four people. Each extra person is 50p. Fees to be paid at the main office.  The center is not a private club; it is an organization whose aim is to provide outdoor sports and recreation facilities for the public.  Group visitors are requested to inform the center in advance of their intended visit.  Windsurfing—One-day course  Beginner windsurfing course is offered on Saturdays and Sundays when the weather is good enough. Learning to windsurf is a lot of fun. The excitement when you sail across the water for the first time is not easily forgotten. Boards with small sails are available for beginners.  Course fee: £32.50 (this includes all equipment)  One-day adventure course  This is an opportunity you have been waiting for. Come and try sailing, climbing, surfing and archery. This course is intended to introduce outdoor activities to adults in a fun, leisurely manner. You do not need to be extremely fit or to have had previous experience of the activities. All you need is to be interested.Course fee: £22.50   Play Park   The Play Park is suitable for children from two to ten years of age. It is one of the best of its type in the country. It has sand and water play, slides, large ball pool, play castle and much, much more. Next year the center will open a new Play Palace and Play Ship.  Summer adventure holidays (for 14 - 18 years of age)  Sailing     Climbing      Windsurfing     Fun Games  Statement:  Safety is of primary importance at the Outdoor Center. All staff members are fully trained in First Aid, and qualified to teach the activities on offer. We also make certain that all children only take part in activities that are suitable for their age and physical abilities. For this programme children must be able to swim 25 metres and be in good physical health.  Statements:  1.In August, four people visiting the centre together by car have to pay more than two people.  2.The centre has special equipment for people who learn to sail.  3.The adventure course is suitable for beginners.  4.The centre is planning to add extra facilities to the Play Park.  5.Summer adventure holidays are open to any child between eight and fourteen years who can swim.

    正确答案:
    1.N 文中说Fees are for cars with four people,即费用只包括四人,如果四人以上要另付费用。所以该说法不正确。
    2.NG 文中只提及了windsurfing“帆板运动”中心配有特殊的用具,sail航行,本文并未提及有何特殊用具。
    3.Y 文中提到You do not need to be extremely fit or to have had previous experience of the activities. All you need is to be interested.只要有兴趣的人都可以,并不需要先前的经验,所以对于初级者来说也是适合的。所以此说法正确。
    4.Y 文中提到play park时说Next year the center will open a new Play Palace and Play Ship,所以此说法正确。
    5.N 参加Summer adventure holidays对年龄的要求是for 14-18 years of age,但也并不是所有的在这个年龄段的孩子都可以参加的,最后一句话提到For this programme children must be able to swim 25 metres and be in good physical health,要身体健康,并能游泳至少25米远。所以该说法错误。
    解析: 暂无解析

  • 第12题:

    单选题
    Riding on the swings(秋千)and playing with the ducks in the pond was our children's greatest pleasure when we took them to the park.
    A

    playing

    B

    was

    C

    children's

    D

    them


    正确答案: A
    解析:

  • 第13题:

    Tom: Can I park in the staff car park?David: No, I'm afraid you can't. Only managers can park there. You can park behind the building.Tom: Okay. When can I have lunch?David: You can't go before 12:30 because we are very busy, but after 1:00 o'clock you can go when you like. You can eat and drink in the office, but you can't smoke here. Everyone goes to the coffee lounge, because they can smoke there.Tom: Can I use the phone?David: Yes, but you can't phone abroad.

    (1). Why can't Tom park in the staff car park?

    A、Because he does not work here.

    B、Because he is not a manager.

    C、Because he is a new comer.

    (2). Which of the following is true?

    A、Tom can park his car behind the building.

    B、Tom can use the manager's car.

    C、David can help Tom to park his car in the staff car park.

    (3). When can Tom go to have his lunch?

    A、Before 12:30.

    B、After 12:30.

    C、After 1:00.

    (4). What can Tom do in the office?

    A、Eat and drink.

    B、Smoke.

    C、Phone abroad.

    (5). Where can everyone go to smoke?

    A、In the car park.

    B、In the coffee lounge.

    C、In the café near the office building.


    参考答案:BACAB

  • 第14题:

    An () park is children’s favorite place.

    A、fun

    B、central

    C、amusement

    D、pleasure


    参考答案:C

  • 第15题:

    We can infer from the passage that().

    A、most parents believe reading to be beneficial to children B、efforts to get kids interested in reading have been fruitful

    C、most children will turn to reading with TV sets switched off

    D、extracurricular activities promote children's intelligence


    正确答案: B

  • 第16题:

    Questions 102-104 refer to the following notice.
    ATTENTION! PARK VISITORS
    As of June 1st,2006, the Trenton County Department of Park Services is instituting the following rules (1)_________ acceptable activities and behavior in Winfred Park:
    1. As in all Trenton County parks, the consumption of alcoholic beverages is strictly prohibited. Also, open fires are not permitted under any circumstances. Food may only be cooked using the designated barbecue pits located at each picnic area.
    2. Visitors wishing to hold a gathering of twenty-five people or more must first (2)_________ with and receive a permit from the Trenton Country Department of Park Services. The cost of a large gathering permit is $10.
    3. All minors swimming in Winfred Stream must be supervised by an adult. Please use (3)_________ when swimming, as currents and water levels can change quickly without warning.
    Questions concerning these regulations should be directed by phone, email, or letter to Jeremy Bodo, superintendent of the Trenton County Department of Park Services.
    第(1)处应填_________

    A.outlining
    B.inputting
    C.withdrawing
    D.uplifting

    答案:A
    解析:
    A outlining明示,概括,B inputting备份,输入,C withdrawing撤销,D uplifting举起,使人开心的。

  • 第17题:

    共用题干
    第一篇

    The National Park Service

    America's national parks are like old friends.You may not see them for years at a time,
    but just knowing they're out there makes you feel better.Hearing the names of these
    famous old friends一Yosemite,Yellowstone,Grand Canyon一revives memories of visits
    past and promotes dreams of those still to come.
    From Acadia to Zion,369 national parks are part of a continually evolving system.
    Ancient fossil(化石的)beds, Revolutionary War battlefields, magnificent mountain
    ranges,and monuments to heroic men and women who molded this country are all a part of
    our National Park System(N.P.S.).The care and preservation for future generations of
    these special places is entrusted(托管)to the National Park Service.Uniformed Rangers,
    the most visible representatives of the Service,not only offer park visitors a friendly wave,
    a helpful answer,or a thought-provoking history lesson,but also are skilled rescuers,
    firefighters , and dedicated resource protection professionals(专业人员).The National
    Park Service ranks also include architects,historians,archaeologists,biologists,and a
    host of other experts who preserve and protect everything from George Washington's teeth
    to Thomas Edison's wax recordings.
    Modern society has brought the National Park Service both massive challenges and
    enormous opportunities.Satellite and computer technologies are expanding the educational
    possibilities of a national park beyond its physical boundaries.Cities struggling to revive
    their urban cores are turning to the Park Service for expert assistance to preserve their
    cultural heritage,create pocket parks and green spaces,and re-energize local economies.
    Growing communities thirsty for recreational outlets are also working with the NPS to turn
    abandoned railroad tracks into bike and hiking trails,as well as giving unused federal
    property new life as recreation centers.
    To help meet these challenges and take advantage of these opportunities,the National
    Park Service has formed partnerships一some dating back 1 00 years,some only months
    old一with other agencies,state and local governments,corporations,American Indian
    tribes and Alaska Natives,Park Friends groups,cooperating associations,private
    organizations and community groups.

    What is this passage about?
    A:The protection of parks.
    B:The National Park service.
    C:Challenges and opportunities.
    D:Recreational activities.

    答案:B
    解析:

  • 第18题:

    根据下面题为Have you ever been to Disneyland?一文的内容,进行教材分析和处理,并回答下列问题。(中、英文均可)
    1.确定这节课的具体教学目标。
    2.确定这节课的教学重点和难点。
    3.设计这节课的几个教学步骤(至少三个),并写出各教学步骤的主要内容及设计意图。
    4.设计这节课对学生的评价方法。
    5.写出这节课的板书设计。
    教学材料:
    八年级下册Unit 9 Have youever been to an amusement park?
    Read this article about a theme park.Circle the places, things, and activities you think are interesting. Underline the ones you think are boring.
    Have you ever been to Disneyland?
    Most of us have probably heard of MickeyMouse and Donald Duck, and many other famous Disney characters. Perhaps we have even seen them in movies. But have you ever been to Disneyland? In fact, there are now several different Disneyland amusement parks around the world.
    Disneyland is an amusement park, but we can also call it a theme park. It has all the normal attractions that you can find at an amusement park, but it also has a theme. The theme, of course, is Disneyland movies and Disney characters. For example, you can find a roller coaster in amusement parks, but in Disneyland, the theme of the roller coaster is Disneycharacters. This means that you can find Disney characters all over the roller coaster. You can also watch Disney movies, eat in Disney restaurants and buy Disney gifts. And you can see Disney characters walking around Disneyland all the time!
    Have you ever heard of a Disney Cruise?These are huge boats that also have Disney theme.You can take a ride on the boat for several days, and you can sleep and eat on board. There are also many attractions on board, just like any other Disneyland, you can shop, go to Disneyland parties, and eat with Mickey Mouse! The boats take different routes,but they all end up in the same place. That is Disney′s own land.
    It is just so much fun in Disneyland!


    答案:
    解析:
    1.教学目标
    (1) Knowledge objectives
    ① Students can master the new words and phrases, such as amusement, character, roller coaster,attraction, end up, route.
    ② Students can understand the Present Perfect Tense, and know how to ask and answer the sentence pattern "Have you ever been to ...?"
    (2) Ability objective
    Through group work,students can use the Present Perfect Tense to talk about their past experiencesin spoken conversation.
    (3) Emotional objectives
    ① Students can get some ideas about the cultural differences between China and Western countries.
    ② Through talking about the places having been to, students can learn to care about others.
    2.教学重点和难点?
    (1) Teaching keypoints
    ① Words and phrases: amusement,character, roller coaster, attraction, end up, route.
    ② Grammar: PresentPerfect Tense
    (2) Teaching difficult points
    ① How to use the Present Perfect Tense to talk about past experiences.
    ② How to identify the differences between Present Perfect Tense and Simple Past Tense.
    3.教学步骤
    Step 1 Lead-in (5min)
    Use three questions to lead in the teaching topic:
    (1) Did you go to park last week?
    (2) Have you ever been to some special parks?
    (3) Can you tell us something about your favorite park?
    Through these three questions and answers, use the Simple Past Tense to lead out the Present Perfect Tense and the way of changing "be" into its Present PerfectTense form "been". Require students to answer the three questions and compare the differences.
    (Justification:Create a sound atmosphere for the following teaching, and help to consolidatethe knowledge learned at the same time.)
    Step 2 Presentation(15 rain)
    (1) Ask students tofind out the new words and new phrases in this passage, and try to guess their meaning together.
    (Justification:Through encouraging students to guess the meanings of new words, help students to raise a good study habit by thinking on their own.)
    (2) Ask students to find sentences which are in a similar form/using the Simple Past Tense inpassage and try to understand them.
    Then students look at the picture in the textbook, ask and answer conversations using ① ②sentence structures and then make affirmative or negative answers.
    ① "Did you ...?"
    E.g. --Did you gotravelling this summer? --Yes, I did. / No, I didn't.
    ②"Have you ever been to ...?"
    E.g. --Have you ever been to some special parks? --Yes, I have. / No, I haven' t.
    (Justification:Through finding and analyzing the grammar points to help students understand the differences between Present Past Tense and Present Perfect Tense.)
    Step 3 Consolidation(10 min)
    Make sure students know the meaning of the new words and expressions. Before listening to the tape, give students several questions relating to the listening content.
    Listen to the radio tape for 3 times. The first time, students just listen and try to know what it tells us; the second time, students finish the exercise in the textbook and try to answer the questions; the third time, check the answers.
    (Justification: Through listening, help students to get the whole meaning of this new passage and consolidate the grammar point and new words.)
    Step 4 Summary and Homework (5 rain)
    (1) Review the Present Perfect Tense through "'ask and answer' method" to let students know how to describe the places they have been to.
    (2) Translate the following into English.
    ①从没去过迪士尼乐园
    ②玩得偷快
    ③在同一个地方
    ④在船上
    ⑤行驶不同的路线
    (3) Write a short passage to show the most special parks they have been to and report it to the class the next day.
    (Justification: Help students to have a deeper memory of what have learned from this lesson, and learn to use them in real situation.)
    4.评价方法
    (1)在呈现环节中,学生进行问答对话后,教师针对学生的练习情况进行鼓励性的点评,鼓励学生多说多读英语。
    (2)在巩固环节中,进行听力环节后,教师让学生自己检查答案,并进行自评,发现错误后及时反馈,及时改正。
    5.板书设计

  • 第19题:

    The park is to a city__________the lung is to man′s body.

    A.as
    B.that
    C.which
    D.what

    答案:D
    解析:
    考情点拨:本题考查表语从句。应试指导:句意:公园对于城市就像肺对于人体一样。what引导表语从句,在从句中作表语一本句用的是一个固定结构:A is to B what C is to D,意思是“A对于B就像C对于D一样”。

  • 第20题:

    The integrated logistics activities, equipment and information network and so on, is called ()

    • A、logistics integration  
    • B、logistics industry  
    • C、logistics center 
    • D、logistics park

    正确答案:C

  • 第21题:

    单选题
    Where does this conversation probably take place?    
    A

    A travel agency

    B

    A photography class

    C

    A wildlife park


    正确答案: B
    解析: 根据女士的话We have two weeks in Kenya…They also guarantee plenty of wild life可推测这是在一个旅行社,女士在向男士建议旅行项目。
    【录音原文】
    W: Good morning. Can I help you?
    M: Yes, have you got any brochures on Africa? I am a keen photographer and I’d like to spend some time photographing wild animals.
    W: Well, I think we have something here to suit you. Let’s see. We have two weeks in Kenya. It looks very attractive. I don’t think you will be disappointed. They also guarantee plenty of wild life.

  • 第22题:

    单选题
    According  to the passage,  which of the following statements about the cell phone service at Yellowstone is TRUE?
    A

    It is limited to certain areas in the park.

    B

    It is available everywhere in the park.

    C

    It is not available in the park.

    D

    It is available to visitors at a fee.


    正确答案: B
    解析:

  • 第23题:

    单选题
    We can infer (推断) that in the four children’s opinion, the ideal school should be a place where ______.
    A

    students can learn more knowledge

    B

    students can get on well with their teachers

    C

    students’ wishes and interests can be respected


    正确答案: C
    解析:
    本题是主旨大意题。由四个孩子心目中理想的学校可知,大家的注意力都放在学习之外的时间。希望学校提供更多的设施,满足他们课外兴趣爱好的需求。C项符合文章主旨。