It ____ us five years to write this book.
A.needed
B.demanded
C.required
D.took
A.needed
B.demanded
C.required
D.took
A. persistent
B. inevitable
C. blunt
D. dreary
Remember the Stone Age days of research back in elementary school and middle school? We would spend countless hours digesting the information we could find on index cards. Do you recall using those ancient com- puters that ran with the Gopher program or some generic database whose name connoted a marmot that could take half an hour to find Moby Dick?
Well, all I have to say can be summed up in five words: Thank God For The Internet! Screw going to the library! I have access to dozens of databases, journals, and collections of literature right at my fingertips. I can complete all of my research at home and no longer must run amok in the library, stressing out while trying to find Shakespeare’s The Tempest or some other book, all the while trying to block out the noisy study groups who have forgotten what the "silence policy of libraries" means.
If you recall the flood epidemic that hit Colorado State University just a couple summers ago, that natural disaster wreaked havoc all over campus. A large portion of journals and texts were located in our libraries' basement which completely filled up with about 10 feet of rain water in a matter of hours.
The Lory Student Center’s basement was also flooded and that was where the university bookstore was lo- cated. This forced almost every professor to order new textbooks and that really put a dent in our wallets. Many students here, myself included, still have to face the disappointment of searching for a particular book or journal for a last minute paper, only to find out that the certain item was a casualty of the flood.
Thanks to the Internet, the university implemented the Inter-Library Loan system. Several universities around Colorado have generously aided us in our research endeavors by loaning any resource we need for at least two to three weeks. All we have to do is type in a request and five other university libraries automatically search for that information.
Without this program, I may have failed several papers and projects. I would have had to spend my nights running from public library to public library around the state just to find a certain article or novel. The World Wide Web has also given us the capability to order any textbook at a much lower price than the university bookstores charge. Hey, we're all college students and we're usually broke, so anytime we can find a deal or discount that will save us a few bucks, we will gladly take it.
And last but not least, for those of us who are constantly homesick, have a special someone far away or still want to keep in touch with pals, we have e-mail. Like most of you, I moved away from home to go to school and my high school friends spread out across the globe. Instead of wasting money on stationery and envelopes and stamps (which seem to increase in price about every year), I can chat with everyone through the Internet. Plus, scanning has allowed us to send pictures to our sweethearts, friends, and family who have forgot- ten what we look like. So, I’m asking everyone to get on their hands and knees and to pay homage to the telecommunications god, the Internet.
The word "havoc" in the third paragraph means
A.great concern.
B.widespread horror.
C.long-lasting influence.
D.great damage or destruction.
Professor Wu told us that by the end of the year he______here for three years.
A.will have worded
B.will have been working
C.would have been working
D.has been working
A.reciting the Muslim statement of faith with conviction
B.performing ritual prayers five times a day
C.giving money or gifts to the poor and the needy
D.observing a month-long fast every year and making a pilgrimage to Mecca
(a) Define audit risk and the components of audit risk. (5 marks)
You are an audit supervisor of Amethyst & Co and are currently planning the audit of your client, Aquamarine Co (Aquamarine) which manufactures elevators. Its year end is 31 July 2016 and the forecast profit before tax is $15·2 million.
The company undertakes continuous production in its factory, therefore at the year end it is anticipated that work in progress will be approximately $950,000. In order to improve the manufacturing process, Aquamarine placed an order in April for $720,000 of new plant and machinery; one third of this order was received in May with the remainder expected to be delivered by the supplier in late July or early August.
At the beginning of the year, Aquamarine purchased a patent for $1·3 million which gives them the exclusive right to manufacture specialised elevator equipment for five years. In order to finance this purchase, Aquamarine borrowed $1·2 million from the bank which is repayable over five years.
In January 2016 Aquamarine outsourced its payroll processing to an external service organisation, Coral Payrolls Co (Coral). Coral handles all elements of the payroll cycle and sends monthly reports to Aquamarine detailing the payroll costs. Aquamarine ran its own payroll until 31 December 2015, at which point the records were transferred over to Coral.
The company has a policy of revaluing land and buildings and the finance director has announced that all land and buildings will be revalued at the year end. During a review of the management accounts for the month of May 2016, you have noticed that receivables have increased significantly on the previous year end and against May 2015.
The finance director has informed you that the company is planning to make approximately 65 employees redundant after the year end. No decision has been made as to when this will be announced, but it is likely to be prior to the year end.
Required:
(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Aquamarine Co. (12 marks)
(c) Explain the additional factors Amethyst & Co should consider during the audit in relation to Aquamarine Co’s use of the payroll service organisation. (3 marks)
On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The plant had a cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.
What is the current liability for the leased plant in Flash Co’s statement of financial position as at 30 September 20X5?
A、$19,300,000
B、$4,070,000
C、$5,000,000
D、$3,850,000
1).The word lunatic originally meant___.
A、twelve lunar months
B、the home of the moon goddess
C、a person on whom the moon had a bad effect
D、a guard against the moon
2).Implied but not stated______.
A、A solar year lasts about 354 days
B、Sol was the Roman sun god
C、Our calendar is based on the movements of the moon
D、Mental illness really has nothing to do with the moon
3).In comparison with the solar year, the lunar year is__.
A、twice as long
B、the same length
C、shorter
D、a few days longer
4).A parasol is used to __.
A、measure solar time
B、protect us from the sun rays
C、protect us from the gods
D、view the sun during the day
5).The best title for this selection is:___.
A、The Gods of Rome
B、The Rhythm of the Universe
C、Ancient Beliefs
D、Gods in Our Words
This is an incomplete list of some of the countless important roles Dagenais has had both within the University and beyond in the field of distance education in America.She is a very worthy winner of this year's Teaching Award.
26.Marie is the winner of this year's Teaching Award.
27.Marie graduated from Yale University in 1983.
28.Marie was appointed to Professor in 2006.
29.Marie was the President of American Association of Distance Education during 2009-2011.
30.Marie has made a great contribution to American distance education.
????????D
?Many people thought babies were not able to learn things until they were five or six month sold. But doctors now say babies begin learning on their first day of life. A baby will smile if his or her mother does something the ?baby likes. A baby learns to get the best care by smiling top lease her mother or other care givers. This is when babies learn to connect and “talk” with other people.
?Languages kills are believed to develop best in the first three years when the place is rich with sounds and sights. Scientists say children should hear the speech and language of other people again and again. The first signs of communication(交际) happen during the first few days of life, when a baby learns that crying will bring food and attention.
Research shows that most children recognize the general sounds of their native language by six months of age. By that time, a baby usually begins to make sounds. By the end of their year, most children are able to say a few simple words, although they may not understand the meaning of the words. By 18 months of age, most children can say between eight and ten words. By two years of age, most children are able to make simple sentences. By ages three, four and five, the number of words a child can understand quickly increases. It is at these ages that children begin to understand the rules of language.
When do babies begin to learn according to doctors?????
????A.Right after they are born
B.Not until they are five months old
C.When they are six months old
D.As soon as they are one year old
Babies will smile when .
A.they are wet or hungry
B.they want to get the best care
C.they want to talk to others
D.they learn sounds and words
What do most children begin to do from age three or older?A.Make sounds
B.Make simple sentences
C.Say a few words
D.Understand language rules
What would be the best title for the text?A.The Language of Babies
B.When Do Babies Learn to Talk
C.The Roles of Cry and Smile
D.How Babies Understand Words
请帮忙给出每个问题的正确答案和分析,谢谢!