24．_______is Teachers Day．A． September 10thB． September 9thC． September IstD． 10th September

题目

24．_______is Teachers Day．

A． September 10th

B． September 9th

C． September Ist

D． 10th September

相似考题

1.The author advises the public to _____.［A］ leave out factors such as unconscious impulses［B］ draw lessons of their own from September 11［C］ respond decisively to September 11 tragedy［D］ accept decisions beyond our control

2.4 (a) Explain the auditor’s responsibilities in respect of subsequent events. (5 marks)Required:Identify and comment on the implications of the above matters for the auditor’s report on the financialstatements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending30 September 2006.NOTE: The mark allocation is shown against each of the matters.

3.(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing twomatters that have been left for your attention on the audit working paper file for the year ended 30 September2005:(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no fullphysical inventory count at 30 September 2005 as a system of continuous stock checking is operated bywarehouse personnel under the supervision of an internal audit department.A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before theyear-end inventory position was determined. As data recovery procedures were found to be inadequate,Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstructionexercise is expected to be completed in January 2006. (6 marks)Required:Identify and comment on the implications of the above matters for the auditor’s report on the financialstatements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending30 September 2006.NOTE: The mark allocation is shown against each of the matters.

4.3 You are the manager responsible for the audit of Albreda Co, a limited liability company, and its subsidiaries. Thegroup mainly operates a chain of national restaurants and provides vending and other catering services to corporateclients. All restaurants offer ‘eat-in’, ‘take-away’ and ‘home delivery’ services. The draft consolidated financialstatements for the year ended 30 September 2005 show revenue of $42·2 million (2004 – $41·8 million), profitbefore taxation of $1·8 million (2004 – $2·2 million) and total assets of $30·7 million (2004 – $23·4 million).The following issues arising during the final audit have been noted on a schedule of points for your attention:(a) In September 2005 the management board announced plans to cease offering ‘home delivery’ services from theend of the month. These sales amounted to $0·6 million for the year to 30 September 2005 (2004 – $0·8million). A provision of $0·2 million has been made as at 30 September 2005 for the compensation of redundantemployees (mainly drivers). Delivery vehicles have been classified as non-current assets held for sale as at 30September 2005 and measured at fair value less costs to sell, $0·8 million (carrying amount,$0·5 million). (8 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended30 September 2005.NOTE: The mark allocation is shown against each of the three issues.

更多“24．_______is Teachers Day．A． September 10thB． September 9thC． September IstD． 10th September”相关问题

  • 第1题：

    (ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidated

    financial statements of Cleeves Co for the year ended 30 September 2006. (3 marks)


    正确答案：
    (ii) Implications for audit opinion on consolidated financial statements of Cleeves
    ■ If the potential adjustments to non-current asset carrying amounts and loss are not material to the consolidated
    financial statements there will be no implication. However, as Howard is material to Cleeves and the modification
    appears to be ‘so material’ (giving rise to adverse opinion) this seems unlikely.
    Tutorial note: The question clearly states that Howard is material to Cleeves, thus there is no call for speculation
    on this.
    ■ As Howard is wholly-owned the management of Cleeves must be able to request that Howard’s financial statements
    are adjusted to reflect the impairment of the assets. The auditor’s report on Cleeves will then be unmodified
    (assuming that any impairment of the investment in Howard is properly accounted for in the separate financial
    statements of Cleeves).
    ■ If the impairment losses are not recognised in Howard’s financial statements they can nevertheless be adjusted on
    consolidation of Cleeves and its subsidiaries (by writing down assets to recoverable amounts). The audit opinion
    on Cleeves should then be unmodified in this respect.
    ■ If there is no adjustment of Howard’s asset values (either in Howard’s financial statements or on consolidation) it
    is most likely that the audit opinion on Cleeves’s consolidated financial statements would be ‘except for’. (It should
    not be adverse as it is doubtful whether even the opinion on Howard’s financial statements should be adverse.)
    Tutorial note: There is currently no requirement in ISA 600 to disclose that components have been audited by another
    auditor unless the principal auditor is permitted to base their opinion solely upon the report of another auditor.

  • 第2题：

    1．—When is your birthday?

    —It ’s_________ ．

    A． october 7th

    B． may，5th

    C． September 2nd

    D． January 8


    正确答案：C
    1．C【解析】首先，月份的首字母必须大写，这样选项A、B就可以排除。其次，日期应用序数词表达，这样又可以排除选项D．正确答案是C．

  • 第3题：

    25． _______likes September very much．

    A．Joe

    B． Joe's father

    C．I

    D．Joe's mother


    正确答案：A
    25．A【解析】由文末“So September is my favor- ite”可知，“Joe特别喜欢九月”，故选A。

  • 第4题：

    Tina has been teaching here ( ) September 2009 till now.

    A、since

    B、from

    C、for

    D、at


    参考答案：B

  • 第5题：

    –____________________ –It’s September 10th.

    A.When is National Day

    B.When is Labor’s Day

    C.When is Teacher’s Day

    D. When is Christmas Day


    参考答案:C

  • 第6题：

    The2010WorldExpoinShanghaiwillendon_________.

    A.September30

    B.October31

    C.November30

    D.December31


    正确答案：B

  • 第7题：

    C

    Atnineo'clockintheeveningon15September,1961,MrandMrsHillweredrivingalongMotorway3(3号高速公路)whentheysawaspaceship.

    TheydroveontoSandfield,thenexttown.Theygottherethenextmorning.MrHilllookedathiswatch.

    "Whydidittakeussolong?"heasked."Threehundredandfourkilometresinsevenhours?"

    MrsHillwentwhiteintheface."Somethingisstrange,"shesaid."ButIcan'trememberanything."

    Later,withthehelpof,adoctor,theyrememberedeverything.Aftertheysawthespaceship,theygotoutoftheircarand

    thenthey"lost"severalhours.

    Theyrememberedtheyhearda"bleep,bleep"noisefromthespaceship.Whentheytriedtorunbacktotheircar,there

    werethreealiens(外星人)betweenthemandtheircar.

    Thealienstookthemtotheirspaceship.TheyaskedthemquestionsaboutthefoodanddrinkonEarth.Theywer

    everyinterestedinMrHill'steethbecausehisteethcouldcomeout!

    Finally,thealienstookthembacktotheircarandthespaceshipflewaway.

    46.WhattimedoyouthinktheHillsarrivedatSandfield?

    A.At4a.m.on15September

    .B.At4a.m.on16September.

    C.At6a.m.on15September.

    D.At6a.m.on16September.


    正确答案：B

  • 第8题：

    hen is the last day to apply for the position with the General Foods Company?

    A.September 3
    B.September 24
    C.September 30
    D.October 3

    答案：C
    解析：
    由招聘广告中的相关内容可知。投递简历的截止日期为9月30日。答案为C。

  • 第9题：

    On which day was the notice posted?

    A.September 21
    B.October 21
    C.November 1
    D.November 21

    答案：A
    解析：
    第一篇文章中提到艺术展是在10月21日开幕，第二篇文章中提到距离展览会开幕还有一个月的时间。因此答案是A。

  • 第10题：

    I will take up teaching this September.

    A: start
    B: get off
    C: capture
    D: pick up

    答案：A
    解析：
    句意：从今年9月起我将开始教书。四个选项中，B. get off的意思是“下车、脱下”;C. capture的意思是“捕获、俘获”;D. pick up的意思是“检起、看到”;A. start的意思是“开始”，题目中画线部分的意思是“开始从事”，因此A选项符合题意。

  • 第11题：

    单选题
    To: StevenFrom: EricThe publicity leaflets for the conference will not be back from the printers until next Monday 23 September.
    A

    We might have the leaflets before 23 September.

    B

    We are sure to have the leaflets before 23 September.

    C

    We won’t have the leaflets before 23 September.


    正确答案： A
    解析：
    题意：下周一(9月23日)印刷商才能送来大会的宣传品。题干中出现了not…until…句型，指“到…才…”。由此可知直到9月23日我们才能拿到宣传。因此选项C“在9月23日之前我们拿不到宣传品”符合题意。

  • 第12题：

    单选题
    We would appreciate it very much if you could make arrangements before September 15 to charter a ship（）the terms mentioned in your yesterday’s telex.
    A

    according

    B

    as

    C

    on

    D

    at


    正确答案： A
    解析： 暂无解析

  • 第13题：

    Callie will start （幼儿园）in September.


    正确答案：
    74.kindergarten

  • 第14题：

    A

    I'm Joe． I-m twelve years old． I like September very much． September 9th is my birthday， and my father's birthday is in September，too．We have a birthday party ev-ery year． Teachers Day is in September， too． And I can play with all my teachers． So September is my favorite． What about you?

    ( )21．1t is Joe's________ birthday this year．

    A． twelve

    B．twelfth

    C． ninth

    D． nine


    正确答案：B

  • 第15题：

    John missed the game because of________ （幼儿园）in September.


    正确答案：
    kindergarten

  • 第16题：

    We have booked your order for 12,000 metric tons of Canada Oat as per your fax of September 18 and our E-mail of September 20, and wish to assure you that, upon receipt of the relevant L/C, we shall effect shipment in time.(英译中)


    参考答案：我们已按照你方9月18日的传真和我方9月20日的E-MAIL，接受了你方12000吨加拿大燕麦的定单，并且向你方保证，一旦收到有关的信用证，我们将及时装运。

  • 第17题：

    听力原文：M: We have agreed on the terms of payment. Is it possible to effect shipment in August???

    W: I'm afraid not. Mid September, I think.

    Q: When is the earliest possible time of shipment?

    (13)

    A．July.

    B．August.

    C．September.

    D．October.


    正确答案：C
    解析：当男士问八月是否能出货时，女士给予了否定回答，她认为可能要到"Mid September"，所以选项C为正确项。

  • 第18题：

    14． September__________． is Teachers' Day．

    A． the ten

    B． the tenth

    C． the ten's

    D． Ten


    正确答案：B
    14．B【解析】句意；9月10号是教师节。在日期的表达中，日要用序数词。

  • 第19题：

    My Deratization Exemption Certificate will become ______ on the 16th of September．

    A.due

    B.expire

    C.lawful

    D.non-effective


    正确答案：A

  • 第20题：

    It rained heavily in Shaanxi in September, 2011, ________serious flooding in several areas.

    A. caused
    B. to cause
    C. causing
    D. having caused

    答案：C
    解析：
    考查非谓语动词。句意为“在2011 年9 月份，陕西省下了场暴雨，这场暴雨导致了严重洪灾”。此处表示主动，故应该用现在分词causing，相当于which caused，故正确答案为C。

  • 第21题：

    The economy continued to exhibit signs of decline in September.

    A:play
    B:send
    C:show
    D:tell

    答案：C
    解析：

  • 第22题：

    We have received your letter of September 12，（）we are glad to know that you are interested in our electric heaters.

    • A、which
    • B、atwhich
    • C、fromwhich
    • D、inwhich

    正确答案:C

  • 第23题：

    单选题
    When did two Frenchmen rise above Paris?
    A

    In December 1783.

    B

    In September 1783.

    C

    In November 1783.

    D

    In the seventeenth century.


    正确答案： C
    解析：
    信息题。根据上下文“In September of that year ...”，说明热气球第一次升空是在1783年9月，当时的乘客是两只动物，而下文说“Two months later, two men did the same thing.”“两个月后，两个人做了同样的事情”。由此C选项“1783年11月”正确。

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