单选题When he began writing, Fleming never expected that _____A he would change popular culture.B he could get over the pressure.C Anne would have a divorce.D Anne would keep his child.
题目
he would change popular culture.
he could get over the pressure.
Anne would have a divorce.
Anne would keep his child.
相似考题
更多“单选题When he began writing, Fleming never expected that _____A he would change popular culture.B he could get over the pressure.C Anne would have a divorce.D Anne would keep his child.”相关问题
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第1题：
He did not regret saying what he did but felt that he it differently.
A． could express
B． would express
C． could have expressed
D． must have expressed
正确答案：C
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第2题：
2 It was the final day of a two-week-long audit of Van Buren Company, a longstanding client of Fillmore Pierce Auditors.
In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audit
trail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an
‘irregularity’. A large and material cash payment had been recorded with no recipient named. The corresponding
invoice was handwritten on a scrap of paper and the signature was illegible.
Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek an
explanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding client
of Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He said
that he had personally been involved in the Van Buren audit for the last eight years and that it had always been
without incident. He also said that Frank Monroe was an old friend of his from university days and that he was certain
that he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done some
consultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome and
uncomfortable questioning.
When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the payment
was for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails would
end as she might like them to. He also reminded her that it was the final day and both he and the audit firm were
under time pressure to conclude business and get the audit signed off.
When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,
but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was therefore
now Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.
Required:
(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats
to auditor independence in the case. (9 marks)
正确答案：
(a) Importance of independence
The auditor must be materially independent of the client for the following reasons:
To increase credibility and to underpin confidence in the process. In an external audit, this will primarily be for the benefit of
the shareholders and in an internal audit, it will often be for the audit committee that is, in turn, the recipient of the internal
audit report.
To ensure the reliability of the audit report. Any evidence of lack of independence (or ‘capture’) has the potential to undermine
all or part of the audit report thus rendering the exercise flawed.
To ensure the effectiveness of the investigation of the process being audited. An audit, by definition, is only effective as a
means of interrogation if the parties are independent of each other.
Three threats to independence
There are three threats to independence described in the case.
The same audit partner (Zachary) was assigned to Van Buren in eight consecutive years. This is an association threat and is
a contravention of some corporate governance codes. Both Sarbanes-Oxley and the Smith Guidance (contained in the UK
Combined Code), for example, specify auditor rotation to avoid association threat.
Fillmore Pierce provides more than one service to the same client. One of the threats to independence identified between
Arthur Andersen and Enron after the Enron collapse was an over-dependence on Enron by Andersen arising from the provision
of several services to the same client. Good practice is not to offer additional services to audit clients to avoid the appearance
of compromised independence. Some corporate governance codes formally prohibit this.
The audit partner (Zachary) is an old friend of the financial director of Van Buren (Frank). This ‘familiarity’ threat should be
declared to Fillmore Pierce at the outset and it may disqualify Zachary from acting as audit partner on the Van Buren account. -
第3题：
If he()that the mushroom was poisonous, he ()it.Luckily he was sent to the hospital immediately.A、was warned, would not eat
B、had been warned, would not have eaten
C、would be warned, had not eaten
D、would have been warned, had not eaten
答案：B
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第4题：
If he ______ forced to make a living from the outset, he would not have been able to follow his passion.A、has been
B、would have been
C、had been
D、was
参考答案：C
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第5题：
He said that he would come and _____ he would bring his wife together.
A: that
B: which
C: when
D: while
参考答案：A
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第6题：
Would a prudent owner have required the defect to be remedied before sending his ship to sea if he had known of it？ If he would， the ship was ________ ．
A.seaworthy
B.seaworthiness
C.unseaworthy
D.unseaworthiness
正确答案：C
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第7题：
If he had worked harder at his lessons, he___________able to pass the college entrance examination now.A.will be
B.would be
C.has been
D.would have been答案：B解析：考查错综时间的虚拟语气。句意为“如果他以前努力学习功课，他现在就会通过大学入学考试了”。由从旬中had worked harder可知从句与过去事实相反，由主句中的now可知主句与现在事实相反，故用would+动词原形。故选B。 -
第8题：
One day a man found a cocoon （茧） of a butterfly in the forest. He sat there for several
hours and watched the butterfly. Suddenly a small opening appeared, and the butterfly made its great effort to force its body through that little hole. Then it seemed to stop making any progress. It appeared as if it had gotten as far as it could and it could go no further.
So the man decided to help the butterfly. He cut off the remaining bit of the cocoon so that the butterfly could come our easily. But to his surprise, the butterfly got a heavy body and very small wings when it came out of the cocoon.
The man continued to watch the butterfly because he expected that the body would grow smaller at any moment and the wings would become larger and be able to fly. But neither happened! In fact, the butterfly spent the rest of its life crawling （爬） around with a heavy body and small wings. It was never able to fly.
The man was in his kindness, but he did not understand the nature rules.
Before the butterfly came out of the cocoon, fluid （流体） from its body must be forced into its wings, and then it would be ready for flying. It must have a hard struggle （拼搏） to get through the small opening to get its freedom from the cocoon.
Sometimes struggles are exactly what we need in our life. If God allowed us to go through our life without any difficulties, it would make us fail. We would not be as strong as we could have been; we could never fly.
What was the butterfly doing at the beginning of the story?A. It was trying to make a cocoon for itself.
B. It was struggling to get out of its cocoon.
C. It was flying among the trees in the forest.
D. It was crawling around quietly on the ground.答案：B解析： -
第9题：
共用题干
A Pay Rise or Not?
“Unless I get a rise.I'11 have a talk with the boss, Henry Manley,”George Strong said to himself. George liked his job and he liked the town he lived in,but his wife kept telling him that his pay was not enough to meet the needs of the family.That was why he was thinking of taking a job in Birmingham,a nearby city about 50 miles away.He had been offered a job in a factory there,and the pay was far better.
George lived in Wyeford,a medium-sized town .He really liked the place and didn't like the idea of moving somewhere else,but if he took the job in Birmingham,he would have to move his family there.
Henry Manley was the manager of a small company manufacturing electric motors.The corn-pany was in deep trouble because,among other reasons,the Japanese were selling such things at very low prices. As a result,Manley had to cut his own prices and profits as well. Otherwise he would not get any orders at all .Even then,orders were still not coming in fast enough,so that there was no money for raises（加工资）for his workers. Somehow ,he had to struggle along and keep his best workers as well.He sighed.Just then the phone rang.
His secretary told him that George Strong wanted to see him as soon as possible.Manley sighed again.He could guess what it was about.George Strong was a very young engineer. The company had no future unless it could attract and keep men like him.Manley rubbed his forehead （前额）;his problems seemed endless.If George took the job in Birmingham,he would have to leave his family in Wyeford.
A: Right
B: Wrong
C: Not mentioned答案：B解析：题目说的是：Henry Manley早已负债累累。第三段说到公司困难重重，Manley不得不降低产品价格和减少利润。但文章只是说Manley利润减少，并没提到其负债。C正确：
题目说的是：在伯明翰提供给George Strong的工作报酬要好。第一段最后一句话是这么说的：那儿的一家工厂给他提供了一份工作，报酬要好得多。
题目说的是：George Strong接受在伯明翰的那份工作的话，他将不得不把他的家留在Wyeford。第二段是这么说的：……如果他接受在伯明翰的那份工作，他将不得不把他的家搬到那里。
题目说的是：Henry Manley的公司困难重重。第三段的第二句话是这么说的：“The company was in deep trouble because…”。
题目说的是：Henry Manley的公司获得的利润足以给工人增加工资。第三段的倒数第四句是这么说的：……没有钱给他的工人加工资。
题目说的是：Henry Manley压根儿不知道George Strong为什么要见他。最后一段的第三句是这么说的：他能猜到George Strong找他的原因。
题目说的是：George Strong是Henry Manley公司最好的工程师。最后一段是这么说的：George Strong是一个很年轻的工程师。公司除非把像他这样的人留住，否则是没有前途的。这些信息不足以推出“他是一个Henry Manley公司最好的工程师。” -
第10题：
When his uncle returned from Hong Kong, the boy asked __________ what present he would get.A.curiously
B.fluently
C.properly
D.consciously答案：A解析：考查副词辨析。后半句要表达的意思是“这个男孩__________问他叔叔他能得到什么礼物”。curiously“好奇地”；fluently“流利地，流畅地”；properly“适当地，恰当地”；consciously“有意识地”，根据语境，可以得知这个男孩应是好奇地问能得到什么礼物。故选A。 -
第11题：
单选题He considered that the change would be _____ to his health.Ahealthy
Bavailable
Cprofitable
Dbeneficial
正确答案： C解析：
句意：他认为这个变化会对她的健康有利。beneficial意为“有益的，有利的”；healthy意为“健康的”；available意为“可用到的，可利用的”；profitable意为“有利可图的”。 -
第12题：
单选题When Steve Fossett first attempted his solo balloon flight around the world, he ______ that he would encounter 10 days of thunderstorms over Argentina.Consequently, his balloon was damaged and he was forced to end his trip.Awasn’t anticipating
Bwouldn’t anticipate
Chad anticipated not
Dhad not anticipated
正确答案： D解析：
当Steve Fossett第一次尝试独自乘热气球环球旅行的时候，他没有料想到会在阿根廷上空遭遇到10天的暴风雨，致使他的热气球受损被迫放弃飞行。had not anticipated为过去完成时，含义为“没有料想到”，表示在主句发生的动作之前。 -
第13题：
Anders Moberg thought that if his salary had been announced earlier, _____.
［A］ the board’s position would have become less difficult
［B］ he would have agreed to the contract with Ahold
［C］ more time could have been devoted to his recovery plan
［D］ the shareholders wouldn’t have strongly opposed
正确答案：A本题考查推理引申。注意题干中if条件句中用的是虚拟语气，因此正确选项应是一种未能实现的结果。第四段提到安德斯·莫博格批评公司非执行董事没有接受他在5月份公布薪酬的建议。第六段引用他的话中又提到，“我真希望监事会5月份已经公布这个薪酬来避免这样的情形(监事会处境困难)”。因此［A］项正确。
第四段末句中when引导的时间状语从句说明5月份的时候他已同意签定合同。因此［B］项不是虚拟结果。文中未把“薪酬”与“复兴计划”联系起来说明两者的相互影响，因此［C］项无从得知。第八段提到股东反对给莫博格的薪酬，但没有说明是因为公布时间造成的，因此我们无法得出公布早一些，股东就不会反对。［D］项无从推出。
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第14题：
24． What would happen to a student who often goes to bed late and gets up early?
A． He would fall asleep in class．
B． He would do well in study．
C． He would finish his homework fast．
D． He would have good health．
正确答案：A
24.A【解析】睡得晚、起得早的学生，很可能上课睡觉，故选A。 -
第15题：
(A Most Forgiving Ape) When the author and his party se out that morning, he was quite certain that he would meet the gorillas.()
参考答案：错误
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第16题：
Had he studied hard, he___ the exam.A、would pass
B、could pass
C、had passed
D、.would have passed
正确答案：D
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第17题：
He did not regret saying what he did but felt that he it differently.
A. could express B. would express
C. could have expressed D. must have expressed
正确答案：C
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第18题：
When his uncle returned from Hong Kong, the boy asked__________what present he would get.A.curiously
B.fluently
C.properly
D.consciously答案：A解析：考查副词辨析。后半句要表达的意思是“这个男孩一——问他叔叔他能得到什么礼物”。curiously“好奇地”，fluently“流利地，流畅地”，properly“适当地，恰当地”，consciously“有意识地”。根据语境，可以得知这个男孩应是好奇地问能得到什么礼物。故选A。 -
第19题：
Had he worked harder, he ___________ the exams.A.must have got through
B.would get through
C.would have got through
D.could get through答案：C解析：考查虚拟语气。根据前半句可知该句是省略if的虚拟条件句，表示的情况与过去事实相反，所以主句谓语用would／should／could／might+have+过去分词的形式。相当于：If he had worked harder,he would have got through the exams．故选C。 -
第20题：
Had he worked harder,he__the exams.A.must have got through
B.would have got through
C.would get through
D.could get through答案：B解析：从句是一个省略if的条件句，表示对过去事实的假设，用虚拟语气。 -
第21题：
共用题干
The Storyteller
1 Steven Spielberg has always had one goal:to tell as many interesting stories to as many people as possible.The son of a computer scientist and a pianist,Spielberg spent his early childhood in New Jersey and then Arizona.Some of his childhood memories became the inspiration for his filmmaking.
2 Even decades later,Spielberg says he has vivid memories of his earliest years,which are the origins of some of his most successful films.He believes that E.T.is the result of the difficult years leading up to his parent ' 5 1966 divorce.He commented,"It is really about a young boy who was in search of some stability in his life."Close Encounters of the Third Kind was inspired by times when the four-year-old Steven and his father would search the skies for meteors（流星）.His mother remembers,"He was scared of just about everything.When trees brushed against the house,he would jump into my bad.And that'5 just the kind of scary stuff he would put in films like Poltergeist."
3 Spielberg was 1 1 when he first got his hands on his dad'5 movie camera and began shooting short flicks（电影）about flying saucers（飞碟）and World War II battles.These homemade movies gave him a way to escape his fears.From the very beginning,he had a creative imagination.With his talent for scary storytelling, he could terrify his three younger sisters.It also made it easier for him to make friendships.On Boy Scout camping trips,when night fell,young Steven became the center of attention."Steven would start telling his ghost stories,"says Richard Y.Hoffman.Jr.,leader of Troop 294,"and everyone would suddenly get quiet so hat they could all hear."
4 Spielberg moved to California with his father and went to high school there,but his grades were so bad that he barely graduated.Both UCLA and USC film schools rejected him,so he entered California State University at Long Beach because it was close to Hollywood.Spielberg was determined to make movies,and he managed to get an unpaid, non-credit internship（实习）in Hollywood.Soon he was given a contract, and he dropped out of college.He never looked back.
5 Now,many years later,Spielberg is still telling stories with as much passion as when he was a boy.Ask him where he gets his ideas,and Spielberg will shrug."The process for me is mostly intuitive,"he says."There are films that I feel that I need to make.And it's for a variety of reasons,for personal reasons,or because I just want to have fun.Or maybe because the subject matter is cool,and I think that my kids will like it."When Spielberg was a boy,he used to be scared of_______
A:making children laugh
B:almost everything
C:a lot of money
D:his childhood memories
E:telling scary stories
F:a number of reasons答案：B解析：文章第-段第-句话是该段的主题句。由主题句“Steven Spielberg has always had on goal: to tell as many interesting stories to as many people as possible.”可知，Steven Spielberg的「标是尽可能地给更多的人讲述更多有趣的故事。故选C。
文章第二段第-句是主题句，该段主要讲Steven Spielberg的-些最成功的电影的灵瘪来源于他对小时候的记忆。故选B。
文章第三段主要讲，Steven Spielberg小时候通过给小伙伴们讲故事，交到了更多的朋友。故选D。
文章第四段讲Steven Spielberg因为成绩不好被电影学校拒绝，随后他进入了离好莱坞很近的学校并且在好莱坞获得了实习机会，最后他决定辍学，开始了他的电影之旅。本段主要讲述了他是怎样开始从事电影事业的。故选A。
由文章第二段第-句话“Even decades later, Steven Spielberg says he has vivid memories of hi earliest years,which are the origins of some of his most successful films.”可知Steven Spielberg所拍摄的-些成功的电影的灵感来自于他对小时候的记忆。故选D。
由文章第二段第五句话“His mother remembers, 'He was scared of just about every thing.’"可知，Steven Spielberg小时候几乎对所有的东西都感到恐惧。故选B。
由文章第三段第四句和第五句话可知，Steven Spielberg非常善于讲恐怖故事，他的毒事能吓到他的三个妹妹，也能因此交到更多朋友。故选E。
由文章最后-段中“There are films that I feel that I need to make.And it' s for a variety c reasons...”可知，Steven Spielberg制作电影的原因有很多。故选F。 -
第22题：
问答题In social situations, the classic Intention Movement is“the chair-grasp”. Host and guest have been talking forsome time, but now the host has an appointment to keep and can get (1)_____away. His urge to go is held in check by his desire not be rude (2)_____to his guest. If he did not care of his guest’s feelings he would (3)_____simply get up out of his chair and to announce his departure. (4)_____This is what his body wants to do, therefore his politeness (5)_____glues his body to the chair and refuses to let him raise. It is at (6)_____this point that he performs the chair-grasp IntentionMovement. He continues to talk to the guest and listen tohim, but leans forward and grasps the arms of the chair as (7)_____about to push himself upwards. This is the first act he wouldmake if he were rising. If he were not hesitating, it would (8)_____only last a fraction of a second. He would lean, push, rise, (9)_____and be up. But now, instead, it lasts much longer. He holdshis“readiness-to-rise”post and keeps on holding it. It is as if (10)_____his body had frozen at the get-ready moment.正确答案： 1.can→must 根据上文,可知主人是“必须(must)”而不是“可能(can)”离开。
2.在 not 后加to not to be rude to his guest作定语修饰his desire。
3.将of→for或about care for/about在意,在乎
4.删除and或to 如果删除to,那么在这里连词and连接两个并列的谓语动词get up out of his chair和announce his departure。如果删除连词and。不定式to announce his departure则作目的状语。
5.therefore→but 这里两个分句是转折关系,而不是原因与结果的关系。
6.raise→rise raise是及物动词后必须跟宾语,而rise则是不及物动词,作“起立,起身”讲。
7.在 as about 中间加入if或though as if/though后跟不定式,可表示“似乎要做……”之意。
8.make → do 或 perform do/perform an act表示“采取行动”
9.√
10.post→ posture post作“标志,位置,职位”,而posture作“姿势”讲。解析： 暂无解析 -
第23题：
问答题In social situations, the classic Intention Movement is “thechair-grasp”. Host and guest have been talking for some time, butnow the host has an appointment to keep and can get away. His urge 1．______to go is held in check by his desire not be rude to his guest. If he did 2．______not care of his guest’s feelings he would simply get up out of his chair 3．______and to announce his departure. This is what his body wants to do, 4．______therefore his politeness glues his body to the chair and refuses to let him 5．______raise. It is at this point that he performs the chair-grasp Intention 6．______Movement. He continues to talk to the guest and listen to him, but leansforward and grasps the arms of the chair as if about to push himself upwards. 7．______This is the first act he would make if he were rising. If he were not 8．______hesitating, it would only last the fraction of the second. He would lean, 9．______push, rise, and be up. But now, instead, it lasts much longer. Heholds his “readiness-to-rise” post and keeps on holding it. It is as if his 10．______body had frozen at the get-ready moment.正确答案：
1.can改为must。 根据上文可知主人是“必须”而不是“可以”离开。
2.在not后加to。 “not to be rude to his guest’’作定语修饰his desire。
3.第一个of改为for/about。 care for/about在意,在乎。
4.去掉and或to。 去掉to,连词and连接两个并列的谓语动词get和announce。去掉and,不定式作目的状语。
5.therefore改为but。 这里两个分句是转折关系,不是因果关系,
6.raise改为rise。 raise是及物动词,后面须跟宾语,rise是不及物动词,作“起立,起身”讲。
7.√
8.make改为do/perform。 do/perform an act“采取行动”,是固定搭配。
9.第一个the改为a。 a fraction of a second一瞬间。
10.post改为posture。 post标志;位置,职位。posture姿势,体态。解析： 暂无解析