She can' t cook very well,___ ?
A.can' t she
B.could she
C.can she
D.isn' t it
A.can' t she
B.could she
C.can she
D.isn' t it
第1题
Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.
He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.
Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.
Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.
Required:
(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her
speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep
green (or deep ecologist) position on social responsibility. (7 marks)
第2题
1.2 million Hispanics live in the Big Apple and one in five New Yorkers speaks Spanish at home. In the last ten years, the Hispanic population has grown by 400 000. This reflects the enormous increase in the Hispanic population in the States. There are now 42 million Hispanics resident in the USA, representing 15% of the total population.
There is a new language, SPANGLISH – a strange mixture of Spanish and English – which is invading the city. The New York Times recently said that it had become the city’s third official language. Its use is colloquial and often limited to short sentences and signs. Many New Yorkers now wear socketines on their feet, drop something on the carpeta, shop for grocerias and have cornfley (“cornflakes”) for breakfast.
Norma Rodríguez, a 45-year-old Cuban living in Washington Heights, says it forms a part of her life now: “Sometimes, you don’t realize that you’re mixing the two languages. You just hear them both all the time and find that you’re inventing new words.” Other people, however, are fighting against this new street language. Businessman Juan Cortés sees it as a sign that the Spanish language is being destroyed. “It’s difficult, but I try not to speak it – it feels vulgar to me.”
Meanwhile, a surprising number of academics have spoken in favour of Spanglish. José María Ruiz, from NY State University, even runs courses in Spanglish and has written a dictionary. “It is a dialogue between two languages and cultures. We have to accept that languages change and evolve. The only languages that never change are dead ones.”
1、The Spanish-speaking population has grown very fast recently.()
2、More people are interested in studying Spanish than before.()
3、Spanglish is mainly used in formal contexts.()
4、Norma Rodríguez doesn’t notice when she is speaking Spanglish.()
5、Juan Cortés doesn’t speak Spanglish because he feels stupid when he tries.()
第3题
A.white rice
B.clear rice
C.cook rice
D.plain rice
第4题
A.labels
B.is labeled
C.labeling
D.is to be labeled
第5题
第6题
A.speak
B.spoke
C.to speak
D.have spoken
第7题
A.Michelle Lavaughn Obama is an African American
B.The scholarships of universities are designed specially for the poor people
C.This library is designed specially for the blind
D.she was my Chemical teacher. Plain looking but very nice
第8题
A.spend
B.spare
C.pay
D.cost
第9题
The opportunity to escape the realities of everyday life is, I think, the main attraction of a bookshop. There are not many places where it is possible to do this. A music shop is very much like a bookshop. You can go to such places as much as you wish. If it is a good shop, no assistant will approach you with the greeting: “Can I help you, sir?” You needn’t buy anything you don’t want. In a bookshop, an assistant should remain in the background until you have finished reading. You may want to find out where a particular section is. Then, and only then, are his services necessary. But when he has led you there, the assistant should leave politely and look as if he is not interested in selling a single book.
6. The best title for this passage may be _________.
A. How to Spend Your Time
B. The Attraction of Bookshops
C. Bookshops and Their Assistants
D. Buying Books
7. According to the author, the best way to escape the realities of everyday life is _____.
A. to take a walk in the open air
B. to stay reading books of various kinds in a bookshop
C. to make some appointment in a bookshop
D. to chat with an assistant in a bookshop
8. In a good bookshop, _____________.
A. all the books there are interesting
B. you can find shelter from a shower
C. you are satisfied
D. you need to buy something you don’t want
9. An assistant in a bookshop helps you _______.
A. on your entering the shop
B. only when you want to find out where a particular section is
C. just before you finish reading
D. when you are reading
10. According to the passage, which of the following statement is true?
A. Time spent in a bookshop can be enjoyable only for book-lovers.
B. A book with an attractive design must not be necessarily interesting.
C. People go to bookshops only to buy books.
D. There are only a few places where it is possible to escape the realities of life.
第10题
A.makes up
B.pass on
C.brings up
D.adds to