Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.When production supervisors require ra
题目
Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.
When production supervisors require raw materials, they complete a requisition form. and this is submitted to the purchase ordering department. Requisition forms do not require authorisation and no reference is made to the current inventory levels of the materials being requested. Staff in the purchase ordering department use the requisitions to raise sequentially numbered purchase orders based on the approved suppliers list, which was last updated 24 months ago. The purchasing director authorises the orders prior to these being sent to the suppliers.
When the goods are received, the warehouse department verifies the quantity to the suppliers despatch note and checks that the quality of the goods received are satisfactory. They complete a sequentially numbered goods received note (GRN) and send a copy of the GRN to the finance department.
Purchase invoices are sent directly to the purchase ledger clerk, who stores them in a manual file until the end of each week. He then inputs them into the purchase ledger using batch controls and gives each invoice a unique number based on the supplier code. The invoices are reviewed and authorised for payment by the finance director, but the actual payment is only made 60 days after the invoice is input into the system.
Required:
In respect of the purchasing system of Cherry Blossom Co:
(i) Identify and explain FIVE deficiencies; and
(ii) Recommend a control to address each of these deficiencies.
Note: The total marks will be split equally between each part.
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第1题：
Bryce’s Department Store ___ its furniture department about a year ago.A、enlarged
B、was enlarged
C、has enlarged
D、has been enlarged
正确答案:A
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第2题：
About a year ago an action was brought()the firm by one of its suppliers.A、of
B、against
C、on
D、for
参考答案：B
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第3题：
You are the audit supervisor of Maple & Co and are currently planning the audit of an existing client, Sycamore Science Co (Sycamore), whose year end was 30 April 2015. Sycamore is a pharmaceutical company, which manufactures and supplies a wide range of medical supplies. The draft financial statements show revenue of $35·6 million and profit before tax of $5·9 million.
Sycamore’s previous finance director left the company in December 2014 after it was discovered that he had been claiming fraudulent expenses from the company for a significant period of time. A new finance director was appointed in January 2015 who was previously a financial controller of a bank, and she has expressed surprise that Maple & Co had not uncovered the fraud during last year’s audit.
During the year Sycamore has spent $1·8 million on developing several new products. These projects are at different stages of development and the draft financial statements show the full amount of $1·8 million within intangible assets. In order to fund this development, $2·0 million was borrowed from the bank and is due for repayment over a ten-year period. The bank has attached minimum profit targets as part of the loan covenants.
The new finance director has informed the audit partner that since the year end there has been an increased number of sales returns and that in the month of May over $0·5 million of goods sold in April were returned.
Maple & Co attended the year-end inventory count at Sycamore’s warehouse. The auditor present raised concerns that during the count there were movements of goods in and out the warehouse and this process did not seem well controlled.
During the year, a review of plant and equipment in the factory was undertaken and surplus plant was sold, resulting in a profit on disposal of $210,000.
Required:
(a) State Maples & Co’s responsibilities in relation to the prevention and detection of fraud and error. (4 marks)
(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Sycamore Science Co. (12 marks)
(c) Sycamore’s new finance director has read about review engagements and is interested in the possibility of Maple & Co undertaking these in the future. However, she is unsure how these engagements differ from an external audit and how much assurance would be gained from this type of engagement.
Required:
(i) Explain the purpose of review engagements and how these differ from external audits; and (2 marks)
(ii) Describe the level of assurance provided by external audits and review engagements. (2 marks)
正确答案：(a) Fraud responsibility
Maple & Co must conduct an audit in accordance with ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and are responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.
In order to fulfil this responsibility, Maple & Co is required to identify and assess the risks of material misstatement of the financial statements due to fraud.
They need to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses. In addition, Maple & Co must respond appropriately to fraud or suspected fraud identified during the audit.
When obtaining reasonable assurance, Maple & Co is responsible for maintaining professional scepticism throughout the audit, considering the potential for management override of controls and recognising the fact that audit procedures which are effective in detecting error may not be effective in detecting fraud.
To ensure that the whole engagement team is aware of the risks and responsibilities for fraud and error, ISAs require that a discussion is held within the team. For members not present at the meeting, Sycamore’s audit engagement partner should determine which matters are to be communicated to them.
(b) Audit risks and auditors’ responses
(c) (i) Review engagements
Review engagements are often undertaken as an alternative to an audit, and involve a practitioner reviewing financial data, such as six-monthly figures. This would involve the practitioner undertaking procedures to state whether anything has come to their attention which causes the practitioner to believe that the financial data is not in accordance with the financial reporting framework.
A review engagement differs to an external audit in that the procedures undertaken are not nearly as comprehensive as those in an audit, with procedures such as analytical review and enquiry used extensively. In addition, the practitioner does not need to comply with ISAs as these only relate to external audits.
(ii) Levels of assurance
The level of assurance provided by audit and review engagements is as follows:
External audit – A high but not absolute level of assurance is provided, this is known as reasonable assurance. This provides comfort that the financial statements present fairly in all material respects (or are true and fair) and are free of material misstatements.
Review engagements – where an opinion is being provided, the practitioner gathers sufficient evidence to be satisfied that the subject matter is plausible; in this case negative assurance is given whereby the practitioner confirms that nothing has come to their attention which indicates that the subject matter contains material misstatements.
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第4题：
共用题干
The Making of a Success Story
1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.Paragraph 5______
A:Ingvar Kamprad一a Born Businessman
B:Success Brought By the Introduction of Showrooms
C:The Origin of IKEA
D:Specialization in Selling Furniture
E:Flat Packaging一a Feature of IKEA
F:World一Wide Expansion of IKEA答案：E解析：IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。 -
第5题：
共用题干
The Making of a Success Story
1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.Even when he was only a child,______.
A:IKEA began as a small store'selling all kinds of things of low prices
B:it is highly welcomed by both
C:Ingvar Kamprad showed interest in and talent for doing business
D:he lives happily in retirement
E:Here they can see and and try the furniture they are going to buy
F:Ingvar successfully manages the company all by himself答案：C解析：IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。 -
第6题：
Exports are either raw materials or manufactured goods. Raw materials are products of the land， such as cotton， timber or rubber. Some raw materials， such as iron ore， come from mines. These raw materials are often exported by the countries that produce them to other countries where they are made into manufactured goods. Some countries produce food for export， for example， meat， sugar， or cereals such as wheat and maize. These countries are agricultural countries. An agricultural country needs fertile land and a good climate. A cold， dry climate is not suitable for agriculture. A country which produces manufactured goods is known as an industrialized country. An industrialized country cannot always produce enough food for its own needs. In this case， it does not export foodstuffs. Instead it has to import them. It relies on exports of manufactured products and pays for imports with the money it earns from the exported goods. Raw materials are often exported by the countries that produce them to other countries where（）.
Athey are consumed
Bthey are made into finished products
Cthey are wasted
B
略 -
第7题：
The Red Hazel Company has received its router from Cisco and is ready to install Cisco Unified CallManager Express. Where will the company find its Cisco Unified CallManager Express software?（）
- A、Cisco.com
- B、embedded in Flash on the hardware
- C、e-mail download from Cisco
- D、on a CD-ROM included with installation materials
- E、only from a Cisco SE, due to special licensing considerations
正确答案:A -
第8题：
“Dark cherry”是指黑樱桃。
正确答案:正确 -
第9题：
在某市的凯宾斯基酒店中，前台服务员Cherry遇到了这样一位客人——王先生，四天前入住于本酒店一商务客房，房租为686元/夜•间，预计入住的天数为两天，入住时缴纳了1400元的预付款。根据宾客的相关信息，在王先生入住于酒店两天后的上午，Cherry打电话到王先生的房间询问其具体离店时间，可王先生告诉Cherry，他的事情没有办完，因此要延迟离店。于是，Cherry要求王先生方便时到酒店前台续缴费以保证他能够继续顺利的住在该房间，王先生很痛快的答应了。然而，两天过去了，尽管Cherry又催了王先生两次，但仍未见其前来续费。Cherry很担心会出现宾客逃帐的现象，但又不能过于生硬与直白的催王先生缴费。这一案例在酒店的软、硬件管理上给了你怎样的启示？
正确答案: （1）在客户入住时收取预付款时要考虑到相应的问题，比较普遍的做法是按照（一日房费*入住天数+一日房费）来收取，这样可以让酒店有更充裕的时间来处理类似的问题，也不会让客户感到反感；
（2）在客户预付房费已经用完（已达到开房时客户告知的入住天数）后，将客户房间房卡清除，这样客户在超出时间后必须至前台完成续住手续后才能进入房间，在无法找到客户的情况下可将客户的账目先挂账，默认客户退房，通知客房部和酒店保安一起查房，将客房内客户的物品列出清单妥善保管，等待客户返回酒店完成续住手续再进房。 -
第10题：
鸡尾酒的英语说法是（）。
- A、cocktail
- B、cherry brandy
- C、drink
- D、water
正确答案:A -
第11题：
问答题在某市的凯宾斯基酒店中，前台服务员Cherry遇到了这样一位客人——王先生，四天前入住于本酒店一商务客房，房租为686元/夜•间，预计入住的天数为两天，入住时缴纳了1400元的预付款。根据宾客的相关信息，在王先生入住于酒店两天后的上午，Cherry打电话到王先生的房间询问其具体离店时间，可王先生告诉Cherry，他的事情没有办完，因此要延迟离店。于是，Cherry要求王先生方便时到酒店前台续缴费以保证他能够继续顺利的住在该房间，王先生很痛快的答应了。然而，两天过去了，尽管Cherry又催了王先生两次，但仍未见其前来续费。Cherry很担心会出现宾客逃帐的现象，但又不能过于生硬与直白的催王先生缴费。这一案例在酒店的软、硬件管理上给了你怎样的启示？正确答案： （1）在客户入住时收取预付款时要考虑到相应的问题，比较普遍的做法是按照（一日房费*入住天数+一日房费）来收取，这样可以让酒店有更充裕的时间来处理类似的问题，也不会让客户感到反感；
（2）在客户预付房费已经用完（已达到开房时客户告知的入住天数）后，将客户房间房卡清除，这样客户在超出时间后必须至前台完成续住手续后才能进入房间，在无法找到客户的情况下可将客户的账目先挂账，默认客户退房，通知客房部和酒店保安一起查房，将客房内客户的物品列出清单妥善保管，等待客户返回酒店完成续住手续再进房。解析： 暂无解析 -
第12题：
单选题Exports are either raw materials or manufactured goods. Raw materials are products of the land， such as cotton， timber or rubber. Some raw materials， such as iron ore， come from mines. These raw materials are often exported by the countries that produce them to other countries where they are made into manufactured goods. Some countries produce food for export， for example， meat， sugar， or cereals such as wheat and maize. These countries are agricultural countries. An agricultural country needs fertile land and a good climate. A cold， dry climate is not suitable for agriculture. A country which produces manufactured goods is known as an industrialized country. An industrialized country cannot always produce enough food for its own needs. In this case， it does not export foodstuffs. Instead it has to import them. It relies on exports of manufactured products and pays for imports with the money it earns from the exported goods. An industrialized country usually has to import foodstuffs because,（）.Ait cannot always produce enough food for its own needs
Bit doesn't has fertile land and a good climate
Cit relies on exports of manufactured products
正确答案： B解析： 暂无解析 -
第13题：
Exports are either raw materials or manufactured goods. Raw materials are products of the land, such as cotton, timber or rubber. Some raw materials such as iron ore, come from mines. These raw materials are often exported by the countries that produce them to other countries where they are made into manufactured goods.
Some countries produce food for export, for example, meat, sugar, or cereals such as wheat and maize. These countries are agricultural countries. An agricultural county needs fertile land and a good climate. A cold, dry climate is not suitable for agriculture.
A country which produces manufactured goods is known as an industrialized country. An industrialized country cannot always produce enough food for its own needs. In this case, it does not export foodstuffs. Instead it has to import them. It relies on exports of manufactured products and pays for imports with the money it earns from the exported goods.
21. From the first sentence of the passage we can know that there are()kinds of exports.
A. two
B. three
C. four
22. Raw materials are often exported by the countries that produce them to other countries where().
A. they are consumed
B. they are made into finished products
C. they are wasted
23. The countries which produce food for export,for example, meat, sugar, or cereals such as wheat and maize are()countries.
A. developed
B. industrial
C. agricultural
24. An industrialized country usually has to import foodstuffs because().
A. it cannot always produce enough food for its own needs
B. it doesn't has fertile land and a good climate
C. it relies on exports of manufactured products
25. The best title of this passage is().
A. Agriculture and Industry
B. Export
C. Production
参考答案：21-25：ABCAB
-
第14题：
To anneal(退火)a copper gasket, you should heat the gasket()A.and quench it in oil
B.cherry red and quench in water
C.and let it cool slowly in the air
D.and carbonize it
答案：C
-
第15题：
共用题干
The Making of a Success Story
1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.______,and years later became a big company specialized in manufacturing and selling of furniture.
A:IKEA began as a small store'selling all kinds of things of low prices
B:it is highly welcomed by both
C:Ingvar Kamprad showed interest in and talent for doing business
D:he lives happily in retirement
E:Here they can see and and try the furniture they are going to buy
F:Ingvar successfully manages the company all by himself答案：A解析：IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。 -
第16题：
共用题干
The Making of a Success Story
1 .IKEA is the world's largest furniture retailer,and the man behind it is Ingvar Kamprad,one of the world's most successful entrepreneurs.Born in Sweden in 1926,Kamprad was a natural business man.As a child,he enjoyed selling things and made small profits from selling matches,seeds and pencils in his community.When Kamprad was 17,his father gave him some money as a reward for his good grades.Naturally he used it to start up a business一IKEA.
2 .IKEA's name comes form Kamprads'initials(I.K.)and the place where he grew up (E and A).Today IKEA is known for its modern,minimalist furniture,but it was not a furniture company in the beginning.Rather,IKEA sold all kinds of miscellaneous goods. Kamprad's wares included anything that he could sell for profits at low prices,including watches,pens and stockings.
3 .IKEA first began to sell furniture through a mail-order catalogue in 1947.the furniture was all designed and made by manufactures near Kamprad's home.Initial sales were very encouraging,so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951. 4 .In 1953 IKEA opened its first showroom in Almhult,Sweden.IKEA is known today for its spacious stress with furniture in attractive settings,but in the early 1950s, people ordered from catalogues.Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955,IKEA was designing all its own furniture.
5 .In 1956 Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea:flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves,but over time, even this grew into an advantage for IKEA.Nowadays,IKEA is often seen as having conno-tations of self-sufficiency.This image has done wonders for the company,leading to better sales and continued expansion.
6 .Today there are over 200 stores in 32 countries.Amazingly,Ingvar Kamprad has man-aged to keep IKEA a privately-held company.In 2004 he was named the world's richest man.He currently lives in Switzerland and is retired from the day-today operations of IKEA.IKEA itself,though,just keeps on growing.Customers liked the idea of IKEA's showrooms because______.
A:IKEA began as a small store'selling all kinds of things of low prices
B:it is highly welcomed by both
C:Ingvar Kamprad showed interest in and talent for doing business
D:he lives happily in retirement
E:Here they can see and and try the furniture they are going to buy
F:Ingvar successfully manages the company all by himself答案：E解析：IKEA几乎贯穿全段出现，因此为段落主题词。段首句中就涉及到了主题词 IKEA，因此段首句可能是该段主题句。段首句意为“宜家(IKEA）这个名字取自Kamprad全名的首字母（I.K.）和他成长的地名的缩写”，该句内容正好与选项C” IKEA的起源”意义一致，因此C很可能是答案。该段后面部分的句子中涉及到对其最初’情况的介绍，由此进一步判断C是答案。
段落中出现了明显的段落主题词furniture/“家具”，该词贯穿整个段落出现，因此D“专门销售家具”是该段主题。从具体内容上看，该段介绍了IKEA通过邮购的方式销售自己设计制造的家具，业绩喜人，从而扩大生产线，专门从事家具产销。
该段由四个句子组成，其中两个句子中都出现了showroom“商品样品的展厅”，由此推测showroom可能是该段主题词。关注段落中涉及到showroom的句子Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it．该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”。该句内容与选项B“引入展厅所带来的成功”意义一致，由此判断选项B是该段主题。
在该段中flat packaging.“平板式包装”直接出现了两次，间接出现了两次：第五句中的代词it指代flat packaging，第六句中的this也指代flat packaging，因此判断flat packaging是该段主题词，因此E“宜家的特色之一―平板式包装”是答案。从内容上看，该段提到Kamprad从看别人在拆却家具得到启发，于是试行销售平板式包装的家具，既利己又利人，并使自己动手，自给自足成为IKEA的一个特色。
依据题干中时间状语从句的内容“甚至当他只是一个孩子的时候”可知题干主要讲述Ingvar小时候的事情。利用child作为定位线索，可直接找到相关句为第一段第三句，该句提到“他从小就会做买卖”，因此C项“Ingvar kam prad对做生意显出兴趣与天” 正确。
题干所在的后半句意为“IKEA几年以后才变成一家专营家具的公司”，可利用题干中的名词furniture作为定位线索，这样在第二段中找到相关句为最后一句，并因此 A“IKEA最初只是一家小商店，销售各种便宜的东西”正确。也可依据选项A中的单词较多的出现在相关句中而直接判断答案。
题于的前半句意为“顾客喜欢IKEA的展厅”，空格出需要填出顾客喜欢的原因。利用题干前半句中的名词showroom作为定位线索，在文章中找到相关句Thus response to the first showroom was overwhelming:people loved being able to see and try the furniture before buying it。该句意为“首间宜家展厅的反响热烈，因为人们十分乐意在购买之前能亲眼看到并试用这些家具”，由此判断E“在这里他们能亲眼看见并且还能试用他们将要购买的家具”。也可依据选项E中的单词较多的出现在相关句中而直接判断答案。
题干的前半句解释了原因：平板包装对双方来说都省钱，因此空格处需要填入有关结果方面的内容，因此B“受到双方的欢迎”是答案。也可利用flat packaging，money, IKEA和customer作为定位线索，找到相关句为第五段第四、五句然后即可确定答案。 -
第17题：
共用题干
第一篇
The Making of a Success Story
IKEA is the world ' s largest furniture retailer , and the man behind it is Ingvar Kamprad , one of the world ' s most successful entrepreneurs (企业家 ).Born in Sweden in 1926 , Kamprad was a natural businessman.As a child , he enjoyed selling things and made small profits from selling matches , seeds , and pencils in his community.When Kamprad was 17 , his father gave him some money as a reward for his good grades.Naturally , he used it to start up a business-IKEA.
Today IKEA is known for its modern , minimalist (极简单主义的) furniture , but it was not a furniture company in the beginning.Rather , IKEA sold all kinds of miscellaneous (五花八门的) goods , including watches , pens and stockings.
IKEA first began to sell furniture through a mail-order catalogue in 1947.The furniture was all designed and made by manufacturers near Kamprad's home.Initial sales were very encouraging, so Kamprad expanded the product line.Furniture was such a successful aspect of the business that IKEA became solely a furniture company in 1951.
In 1953 IKEA opened its first showroom in Almhult ,Sweden.IKEA is known today for its spacious stores with furniture in attractive settings , but in the early 1950s , people ordered from catalogues.Thus response to the first showroom was overwhelming : people loved being able to see and try the furniture before buying it.This led to increased sales and the company continued to thrive.By 1955 ,IKEA was designing all its own furniture.
In 1956 , Kamprad saw a man disassembling a table to make it easier to transport.Kamprad was inspired.The man had given him a great idea , flat packaging.Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.IKEA tried it and sales soared.The problem was that people had to assemble furniture themselves , but over time , even this grew into an advantage for IKEA.Nowadays , IKEA is often seen as having connotations of self-sufficiency.This image has done wonders for the company , leading to otter sales and continued expansion.
Today there are over 200 stores in 32 countries.Amazingly , Ingvar Kamprad has managed to keep IKEA privately-held company.In 2004 he was named the world ' s richest man.He currently lives in Switzerland id is retired from the day-to-day operations of IKEA.IKEA itself, though , just keeps on growing.According to the passage , which of the following is NOT true?
A:IKEA experienced rapid expansion since the late 1950s.
B:IKEA designed its own products since 1955.
C:IKEA sold all kinds of miscellaneous goods originally.
D:Kamprad sold his company after retirement.答案：D解析：本文主要讲述了宜家由Ingvar Kamprad创立，从最初只销售五花八门的商品到成为世界上最大的家具零售商的发展历程。
由文章第一段最后两句话“When Kamprad was 17, his father gave him some money as a reward for his good grades.Naturally, he used it to start up a business-IKEA.”可知，Kamprad用他父亲因他考试成绩优秀而奖励的一些钱，成立了宜家。故选B。
由文章第五段第四句话“Flat packaging would mean lower shipping costs for IKEA and lower prices for customers.”可知，平板包装可以帮助宜家降低货运费。故选C。
由文章最后一段第二句话中的“Kamprad has managed to keep IKEA a privately-held company”和第四句话中的“he is retired from the day-to-day operations of IKEA”可知， Kamprad设法将宜家保持为一家私有企业，虽然他脱离了宜家的日常经营，但是并没有将公司卖掉。故选D。
由文章最后一段最后一句话“IKEA itself, though , just keeps on growing.”可知，宜家将继续成长，可见作者对宜家的未来持乐观态度。故选C。
通读全文，可知文章以时间和事件发生的顺序讲述了宜家从成立，发展，到成为世界上最大的家具零售商的过程。故选D。 -
第18题：
Exports are either raw materials or manufactured goods. Raw materials are products of the land， such as cotton， timber or rubber. Some raw materials， such as iron ore， come from mines. These raw materials are often exported by the countries that produce them to other countries where they are made into manufactured goods. Some countries produce food for export， for example， meat， sugar， or cereals such as wheat and maize. These countries are agricultural countries. An agricultural country needs fertile land and a good climate. A cold， dry climate is not suitable for agriculture. A country which produces manufactured goods is known as an industrialized country. An industrialized country cannot always produce enough food for its own needs. In this case， it does not export foodstuffs. Instead it has to import them. It relies on exports of manufactured products and pays for imports with the money it earns from the exported goods. The best title of this passage is（）.
- A、Agriculture and Industry
- B、Export
- C、Production
正确答案:B -
第19题：
Cherry Blossom是指下列哪一种花材？（）
- A、梅花
- B、樱花
- C、桃花
- D、茶花
正确答案:B -
第20题：
在某市的凯宾斯基酒店中，前台服务员Cherry遇到了这样一位客人——王先生，四天前入住于本酒店一商务客房，房租为686元/夜•间，预计入住的天数为两天，入住时缴纳了1400元的预付款。根据宾客的相关信息，在王先生入住于酒店两天后的上午，Cherry打电话到王先生的房间询问其具体离店时间，可王先生告诉Cherry，他的事情没有办完，因此要延迟离店。于是，Cherry要求王先生方便时到酒店前台续缴费以保证他能够继续顺利的住在该房间，王先生很痛快的答应了。然而，两天过去了，尽管Cherry又催了王先生两次，但仍未见其前来续费。Cherry很担心会出现宾客逃帐的现象，但又不能过于生硬与直白的催王先生缴费。如果你是Cherry，你会怎么办
正确答案: 首先把王先生的房间挂账，通知客房部至王先生的房间查看王先生是否已经离开酒店，如已经离开，证明客户已经逃账，账目问题交至上一级领导处理；如未离开，则可由前台委婉的向王先生提出账目仍未处理的问题（挑选时机不要让客户难堪）请客户至前台处理账目。 -
第21题：
黑朗姆酒的英文（）
- A、Dark Rum
- B、GrenadineS yrup
- C、Cherry Heering
- D、Gin
正确答案:A -
第22题：
单选题If Japan ______ its relation with that country it will have to find another supplier of raw materials.Aprecludes
Bterminates
Cpartitions
Dexpires
正确答案： D解析：
句意：如果日本终止与那个国家的外交关系. 它不得不寻找另外的原材料供应国。Terminates（终止，结束）与relation形成语义关系。Terminate relation，表示“终止关系”。 -
第23题：
单选题Exports are either raw materials or manufactured goods. Raw materials are products of the land， such as cotton， timber or rubber. Some raw materials， such as iron ore， come from mines. These raw materials are often exported by the countries that produce them to other countries where they are made into manufactured goods. Some countries produce food for export， for example， meat， sugar， or cereals such as wheat and maize. These countries are agricultural countries. An agricultural country needs fertile land and a good climate. A cold， dry climate is not suitable for agriculture. A country which produces manufactured goods is known as an industrialized country. An industrialized country cannot always produce enough food for its own needs. In this case， it does not export foodstuffs. Instead it has to import them. It relies on exports of manufactured products and pays for imports with the money it earns from the exported goods. Raw materials are often exported by the countries that produce them to other countries where（）.Athey are consumed
Bthey are made into finished products
Cthey are wasted
正确答案： B解析： 暂无解析