Questions 23～24 are based on the following news from the BBC or the . At the end of the news item, you will be given 10 seconds to answer the two questions. Now listen to the news Why did the William Milam delivered a stern message to his Taleban counterpart

that

which

one

what

仓库和其他部门都可以编制请购单，申请需要购买的存货，但请购单必须经负责的主管人员审批

订购单由采购部门正确填写内容后，一联存底、一联交供应商、一联叫财务部、一联交编制请购单的部门

验收人员会同仓库人员一起清点商品的品名、规格、型号、数量、检查有无损坏等，验收人员在入库单上签字确认，其中一联交给财务部门，用以付款

将已验收商品的保管与采购的其他职责相分离

It looks like a great big cigar, (1) it is really a dangerous saltwater fish called barracuda. This (2) fish has a narrow body which grows to be from four to six feet long. However it may reach ten feet in (3) ! The barracuda looks very much (4) the pike, a freshwater fish.

Although the barracuda is not related (5) the pike, it is like that freshwater fish in being a fearless fighter. The barracuda has a large mouth and strong jaws that hold knifelike (6) . When attacking or defending (7) the barracuda moves like lightning. It usually feeds on other fish. But it has been known to (8) swimmers. No wonder it is called "the tiger of the sea" !

The barracuda is usually found in warm, tropical seas or (9) . The most dangerous kind, the great barracuda, is found off the (10) of Florida, Bermuda, and the West Indies. (11) caught for food live in the warm waters off the coast of California and Australia.

To (12) its enemies, the barracuda can camouflage itself. It does this by taking on the color of its (13) . Its back changes from light brownish green (14) deep blue, its sides sparkle with silvery tones, and its belly is chalky white. The barracuda’s tail and fins may be greenish yellow or gray.

Bright eyes flash as it roams the (15) . When it rests on the sandy ocean floor, it becomes ahnost (16) as long as it stays quite still. Even when it prowls around a coral reef, it is difficult to spot, even in (17) water. People who (18) for sport try to excite the barracuda to move by tying a long, white rag behind their moving boat. However, they are often (19) . But they never give up trying to trick "the (20) of the sea

According to Crevecoeur, (26) settled in Pennsylvania in the 18th century, the American in those days had the mixed blood of Europeans or their descendants without (27) into consideration other nationalities (28) as American Indians and blacks. Today, the picture of an American is more complex. In American families, there may be sons-in-law or daughters-in-law with European descend ants or Afro-Americans or Asian immigrants although these mixed blood families of whites with other blacks or Asians are (29) the minority. To understand this American, let us go back to American past.

The American continents were peopled (30) a result of two long continuing immigration movements, the first from Asia, and the second from Europe and Africa. The first movement began probably 25,000 years ago when Siberian tribes, in (31) of new hunting grounds or of refuge from pursuing enemies, crossed over the Bering Strait to Alaska. By 1492, over 10 -20 million people, mistakenly (32) Indians by Christopher Columbus, inhabited the Americas. They developed their own aboriginal cultures, which ranged from the simple (33) the complex, from those of the primitive tribes to the brilliant civilizations of the Aztecs, the Incas and the Mayas. But their technological development had lagged (34) that of Europe and Asia.

The (35) migration to the Americas began with the expansion of Europe at the start of the modern period from the 16th century. In 1492, Columbus persuaded the king and queen of Spain to finance his voyage. He believed that by sailing west from Europe, he could reach the Far East. He never succeeded, but instead he landed on one of the Bahama Islands in the Caribbean Sea and "dis covered" the New World. Based (36) Columbus’s discovery, the Spanish king could claim the territory in the Americas and later Spain conquered the new land and established a huge empire and grabbed enormous wealth from the Indians. In 1497, another Italian sailor, John Cabot who was in the service of the English king, arrived (37) today’s Canada and the English king (38) that the whole of the territory of North America (39) to England. Enforcing this claim, the Englishmen be gan to (40) permanent settlements in North America by the beginning of the 17th century.

这类期后事项应当是在审计报告日已经存在的事实

该事实如果被注册会计师在审计报告日前获知，可能影响审计报告

该事实如果被注册会计师在财务报表报出日前获知，可能影响审计报告

该期后事项应当是在财务报表报出日已经存在的事实

that

which

one

what

仓库和其他部门都可以编制请购单，申请需要购买的存货，但请购单必须经负责的主管人员审批

订购单由采购部门正确填写内容后，一联存底、一联交供应商、一联叫财务部、一联交编制请购单的部门

验收人员会同仓库人员一起清点商品的品名、规格、型号、数量、检查有无损坏等，验收人员在入库单上签字确认，其中一联交给财务部门，用以付款

将已验收商品的保管与采购的其他职责相分离

It looks like a great big cigar, (1) it is really a dangerous saltwater fish called barracuda. This (2) fish has a narrow body which grows to be from four to six feet long. However it may reach ten feet in (3) ! The barracuda looks very much (4) the pike, a freshwater fish.

Although the barracuda is not related (5) the pike, it is like that freshwater fish in being a fearless fighter. The barracuda has a large mouth and strong jaws that hold knifelike (6) . When attacking or defending (7) the barracuda moves like lightning. It usually feeds on other fish. But it has been known to (8) swimmers. No wonder it is called "the tiger of the sea" !

The barracuda is usually found in warm, tropical seas or (9) . The most dangerous kind, the great barracuda, is found off the (10) of Florida, Bermuda, and the West Indies. (11) caught for food live in the warm waters off the coast of California and Australia.

To (12) its enemies, the barracuda can camouflage itself. It does this by taking on the color of its (13) . Its back changes from light brownish green (14) deep blue, its sides sparkle with silvery tones, and its belly is chalky white. The barracuda’s tail and fins may be greenish yellow or gray.

Bright eyes flash as it roams the (15) . When it rests on the sandy ocean floor, it becomes ahnost (16) as long as it stays quite still. Even when it prowls around a coral reef, it is difficult to spot, even in (17) water. People who (18) for sport try to excite the barracuda to move by tying a long, white rag behind their moving boat. However, they are often (19) . But they never give up trying to trick "the (20) of the sea

According to Crevecoeur, (26) settled in Pennsylvania in the 18th century, the American in those days had the mixed blood of Europeans or their descendants without (27) into consideration other nationalities (28) as American Indians and blacks. Today, the picture of an American is more complex. In American families, there may be sons-in-law or daughters-in-law with European descend ants or Afro-Americans or Asian immigrants although these mixed blood families of whites with other blacks or Asians are (29) the minority. To understand this American, let us go back to American past.

The American continents were peopled (30) a result of two long continuing immigration movements, the first from Asia, and the second from Europe and Africa. The first movement began probably 25,000 years ago when Siberian tribes, in (31) of new hunting grounds or of refuge from pursuing enemies, crossed over the Bering Strait to Alaska. By 1492, over 10 -20 million people, mistakenly (32) Indians by Christopher Columbus, inhabited the Americas. They developed their own aboriginal cultures, which ranged from the simple (33) the complex, from those of the primitive tribes to the brilliant civilizations of the Aztecs, the Incas and the Mayas. But their technological development had lagged (34) that of Europe and Asia.

The (35) migration to the Americas began with the expansion of Europe at the start of the modern period from the 16th century. In 1492, Columbus persuaded the king and queen of Spain to finance his voyage. He believed that by sailing west from Europe, he could reach the Far East. He never succeeded, but instead he landed on one of the Bahama Islands in the Caribbean Sea and "dis covered" the New World. Based (36) Columbus’s discovery, the Spanish king could claim the territory in the Americas and later Spain conquered the new land and established a huge empire and grabbed enormous wealth from the Indians. In 1497, another Italian sailor, John Cabot who was in the service of the English king, arrived (37) today’s Canada and the English king (38) that the whole of the territory of North America (39) to England. Enforcing this claim, the Englishmen be gan to (40) permanent settlements in North America by the beginning of the 17th century.

这类期后事项应当是在审计报告日已经存在的事实

该事实如果被注册会计师在审计报告日前获知，可能影响审计报告

该事实如果被注册会计师在财务报表报出日前获知，可能影响审计报告

该期后事项应当是在财务报表报出日已经存在的事实