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[单选题]
A great number of colleges and factories（)since 1949.
A.has been establish
B.have been established
C.have established
D.had been established
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题目内容
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题目内容
（请给出正确答案）
A.has been establish
B.have been established
C.have established
D.had been established
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A.structure
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A.the large number of
B.a good many
C.a great deal of
D.a good many of
An extract from the statement of cash flows for the year ended 31 December 20X7 for Top Trades Co is presented as follows:
Which of the following statements is correct according to the extract of Top Trades Co’s statement of cash flows？
A.The company has good working capital management
B.Net cash generated from financing activities has been used to fund the additions to non-current assets
C.Net cash generated from operating activities has been used to fund the additions to non-current assets
D.Existing non-current assets have been sold to cover the cost of the additions to non-current assets
A major new study shows that the situation may be changing. A large and rapid drop in the world’s birth rate has taken place during the past 10 years. Families generally are smaller now than they were a few years ago. It is happening in both developing and industrial nations.
Researchers said they found a number of reasons for this. More men and women are waiting longer to get married and are using birth control devices and methods to prevent or delay pregnancy. More women are going to school or working at jobs away from home instead of having children. And more governments, especially in developing nations, now support family planning programs to reduce population grow.
China is one of the nations that have made great progress in reducing its population growth. China has already cut its rate of population growth by about half since 1970.
Each Chinese family is now urged to have no more than one child. And the hope is to reach a zero population growth with the total number of births equaling the total number of deaths by the year 2000.
Several nations in Europe already have fewer births than deaths. Experts said that these nations could face a serious shortage of workers in the future. And the persons who are working could face much higher taxes to help support the growing number of retired people.
1. The world’s population could reach ____________.
A. 6 billion in 75 years
B. 11 billion in 2075
C. 11 billion by the end of this century
D. 600 million in 15 years
2. Which of the following is true？
A. The world’s birth rate is higher than ten years ago.
B. There has been a slower population growth in the past ten years.
C. Families are as large as before.
D. Birth control has been well practiced in all nations.
3. By the year 2000, the number of births and the number of deaths in China will _______.
A. be greatly different
B. drop a great deal
C. be equal
D. become much larger
4. According to the essay, China’s population control ________.
A. is not quite successful
B. should be considered a big success
C. is far from being successful
D. is a complete failure
5. It may happen in the future that the people who are working in Europe will have to pay much higher taxes because___________.
A. more and more children will be born
B. the number of retired people will become ever larger
C. fewer and fewer children will be born
D. they will be making a lot of money
Hummingbird Scents Co (Hummingbird) manufactures and sells luxury toiletries; they have been trading for over 20 years and the company’s year end is 30 September 2014. Hummingbird sells products to trade customers via its own website; this represents 60% of revenue. Remaining revenue is generated by contracts to supply toiletries to hotels. Below is a description of the sales system.
Hotel revenue
The hotel revenue is made up of four key customers. Hummingbird has one sales clerk, Brenda, who maintains all aspects of this revenue stream; Brenda receives customer orders, raises sales invoices and processes payments. In raising invoices, the sales system automatically inserts the online trade customer prices for products. However, each hotel customer has contracted prices which are lower than the online prices and hence Brenda manually edits the invoices prior to despatch.
Online revenue
New trade customers are set up in the sales ledger master file upon passing suitable credit checks, and a credit limit is set at this stage by the finance director. Customers place online orders up to their pre-set credit limit; they receive an email confirmation and the sales order interfaces into the despatch system. The order number is linked to the customer account number. Goods are despatched daily with a goods despatched note which is referenced to the sales order number but are not sequentially numbered. Hummingbird used to despatch goods via a reliable national courier company. However, to reduce costs they have changed to a cheaper local courier and some orders have been delivered to customers late.
Trade customers’ sales invoices are automatically generated by the system on the day the online order is placed. The prices are inserted in accordance with the website rates. Occasionally Hummingbird makes special offers or discounts sales; when this occurs the master file data has to be amended to ensure that the correct prices are used on invoices. This task is usually performed by a senior sales ledger clerk.
Revenue and receivables records
On a monthly basis statements are sent to the hotel customers; a number of trade customers have been requesting monthly statements and Hummingbird is considering this request. The company only reconciles the sales ledger control account at the end of September in order to verify the year-end balance.
Required:
(a) As the external auditor of Hummingbird Co, write a report to management in respect of the sales system described above which:
(i) Identifies and explains SEVEN deficiencies in the sales system; and
(ii) Provides a recommendation to address each of these deficiencies.
A covering letter IS required.
Note: Up to two marks will be awarded within this requirement for presentation and the remaining marks will be split equally between each part. (16 marks)
(b) Describe substantive procedures the auditor should perform. to confirm Hummingbird Co’s revenue. (4 marks)
The power of words, then lies in their association with the things they bring up before our minds. Words became filled with meanings for us by experience; and the longer we live, the more certain words recall to us the glad and sad events of our past; and the more we read and learn, the more the number of words that mean something to us increase.
Great writers are those who not only have great thoughts but also express these thoughts in words that appeal powerfully to our minds and emotions. We should therefore learn to choose our words carefully and use them exactly, or they will make our speech silly and impolite.
The origin of language is ______.
A．clearly explained in this passage
B．a matter that can not be or has not been explained or understood
C．a question that was difficult to answer
D．a problem already solved
