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【单选题】
(1)
(1)The topic of this reading selection is ().
A. food transportation
B. perishable food transportation
C. comparison of modern food transportation and the past one
D. advantages of food transportation by planes, ships, trains and trucks
B. perishable food transportation
C. comparison of modern food transportation and the past one
D. advantages of food transportation by planes, ships, trains and trucks
A.
An Indian boy ran swiftly from a village in Mexico. In his hand he carried a basket of fish. Only a few moments before, the fish had been pulled from the cold water of the lake. Farther on, another runner was waiting to take the basket from the tired boy and to race on. And so from one swift runner to another, fresh fish were rushed from the lake to the dinner table of Montezuma, ruler of the Aztecs.
B.
Speed is important in transporting fish and many other fresh foods. Foods that spoil easily must reach the market and the dinner table as quickly as possible. But now planes, trucks, trains, and ships have replaced runners.
C.
Planes are the fastest way to transport food. They are especially useful in carrying food to people and animals that could not be reached otherwise. Suppose there were a flood or an earthquake and the people could not be reached by trains or trucks. Unless packages of food could be dropped from planes, the people might starve.
D.
Trucks have many advantages. A truck can start as soon as it is loaded, and it can deliver goods directly to the market. Many modern trucks have their own refrigeration system. Today the tank truck that carries milk is a familiar sight on many country roads. The modern dairy farmer makes use of tank tracks that keep the milk fresh until it is delivered to stores and homes.
E.
Trains cannot always carry food as quickly as trucks. Many freight cars must be loaded before a train can start on a trip. And when the freight train arrives in the city, the food must be unloaded from the cars onto trucks to be taken to the market. All of this takes time. When railroad companies wanted to move perishable foods faster, they developed a plan that run on the rails.
F.
Some perishable foods can be transported by refrigerator ships. Bananas can be shipped in this way. They are loaded in the refrigerated hold of the ship while they are still green during the trip. As the green bananas are loaded, a man watches carefully for signs of yellow on them. If even one ripe banana is loaded, a whole shipload of fruit might be spoiled.
G.
But not all food needs to be moved as quickly or as carefully as perishable fresh food. Grains can make a slower trip without er of spoiling. Transportation by water is usually a cheap way of sending such foods.
H.
Trucks, trains, planes, and refrigerator ships are modern ways of transporting food. But a great deal of food is still carried on the heads of women and on the backs of animals. Over the desert sands, camels carry loads of salt, dates, and cheese.
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【单选题】Questions 11 to 18 are based on the conversation you have just heard.
A.
Earn more money.
B.
Open another bank account for saving.
C.
Open another bank account for spending.
D.
Find a better job.
【判断题】李某在审计×公司的银行存款时发现，在会计报表日有一笔大额的银付企未付的账项，×公司已于1月初收到了该未达账项的付款凭证，对此王某认为无需调整会计报表的货币资金数额。( )
A.
正确
B.
错误
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 下列各项风险中，对审计工作的效率和效果都产生影响的是( )。
A.
信赖过度风险
B.
信赖不足风险
C.
误受风险
D.
非抽样风险
【单选题】26(). A. whom B. who C. he D. that
A.
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.
B.
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.
C.
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.
【单选题】EVENTS Bicycle tour and race Brazilian footballers The Brazilian Football Club will play Beijing Guoan Team at the Workers Stadium on July 26. The club has several national team players. Also...
A.
B.
A bike tour and race will be held on July 26 and 27(Sat. & Sun.). At 4:30 a. m. , the riders will leave Tian’ anmen Square and ride the first 35 kilometers as a training leg. Then the next 55-kilometre leg, from Yanjiao to Jixian, will be the first competitive(竞争性的) part of the tour. The riders and their bikes will then be taken from Jixian to Changli.
C.
The second racing leg of the tour will be from Changli to the seaside at Nandaihe, coveting a distance of 20 kilometers. Saturday night includes the stay at Nandaihe and supper. Sunday morning is free at the seaside. At noon all the people and their bikes will be taken back to Beijing.
D.
Cost: 200 yuan
E.
Telephone: 4675027
【多选题】注册会计师在对A公司2011年度财务报表进行审计时决定对A公司的应收账款实施函证程序，在进行函证的过程中，遇到以下问题，请代为作出正确的专业判断。 注册会计师在对应收账款函证的回函进行分析判断时，下列处理中，恰当的有( )。
A.
对采用积极式函证未取得回函的应建议被审计单位适当调整
B.
对积极式函证未能取得回函的应收账款，应审查相关原始凭证以验证其真实性
C.
积极的函证方式通常比消极的函证方式提供的审计证据可靠
D.
对回函结果与所函证应收账款有差异时，注册会计师应建议被审计单位适当调整
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 在抽取样本量相同的情况下，采取非统计抽样方法的抽样风险( )。
A.
比采取统计抽样方法的抽样风险要高
B.
比采取统计抽样方法的抽样风险要低
C.
与采取统计抽样方法的抽样风险相同
D.
一般情况下比采取统计抽样方法的抽样风险更低
【单选题】Who should sign up() A．Only students who have time for the work. B．All the students who are at the meeting. C．Only students who have a telephone.
A.
OK, everybody. Be quiet, please! Can we begin the meeting now I am Mike Johnson, the chairman of the Graduation Committee for this year. I am honored to declare that all of you have been chosen as representatives to plan the graduation ceremony. Within a moment, I am sending around a sheet of paper for each of you and you are required to write down your names and telephone numbers. Also, please write down which part of the ceremony you’d like to work on. Remember, as a representative, you will have a lot of responsibilities to shoulder. So only sign up if you feel you have the time to participate. When everyone has finished writing down the information, please return the paper to me. What’s more, the time for next meeting has been changed. Yesterday I said that it would be held two days later. But now after our further discussion, it will be on next Friday. At our next meeting, one week from today, we will start to discuss the details of the graduation ceremony. At last, I would like to say that in the coming month we may have several other meetings in celebration of our school’s great success in education, please keep them in your mind and do your best in them!
【单选题】(2) (2)At that time people came to watch the tidal bore () of the eighth month of each year. A. from 15th to the 18th B. starting around 10th C. from 15th to the end D. at the middle
A.
Some seven or eight hundred years ago, Hangzhou, known as Ling’ an then, was the capital of the Southern Song Dynasty. At that time, watching the tidal bore was already a grand occasion in town when the whole population would turn out for the spectacle. The best time to do this was from the 15th to the 18th of the eighth month of each year. But beginning from about the tenth day of the month, that part of the river bank that offered the best vantage point for tide watching would already be a busy gathering place for little open-air booths anti stalls where vendors piled colourful wares on their carts or boxes. There would be all kinds of snacks and cooked meats in shining pots and pans. The taverns and restaurants would put up multi-coloured lanterns and flags or pennants, displaying meanwhile an attractive array of meat and vegetable dishes with a lot more exotic delicacies on the menu. In the tea-houses would be hung painting scrolls and calligraphy scrolls by famous artists while the antique vases would be filled with fresh flowers. In addition, there would be vendors displaying plasters and medicinal herbs for sale on the ground, roving artists with their monkeys for variety shows or folk artists ready to entertain the crowds. Even before the days of the tidal bore, these peo ple would be gathered on the river bank doing whatever they could to attract pleasure-seekers. Mean while, tens of thousands of people, visitors from other towns as well as local residents of Ling’ an, would be hustling and bustling about, clogging up the way and making traffic impossible. In the large riverside mansions that lined the banks, there would be opulently dressed men and women, some leaning against the windows or the balconies looking into the distance and some looking down gazing fixedly at something going on down below.
相关题目：
【单选题】Questions 11 to 18 are based on the conversation you have just heard.
A.
Earn more money.
B.
Open another bank account for saving.
C.
Open another bank account for spending.
D.
Find a better job.
【判断题】李某在审计×公司的银行存款时发现，在会计报表日有一笔大额的银付企未付的账项，×公司已于1月初收到了该未达账项的付款凭证，对此王某认为无需调整会计报表的货币资金数额。( )
A.
正确
B.
错误
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 下列各项风险中，对审计工作的效率和效果都产生影响的是( )。
A.
信赖过度风险
B.
信赖不足风险
C.
误受风险
D.
非抽样风险
【单选题】26(). A. whom B. who C. he D. that
A.
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.
B.
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.
C.
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.
【单选题】EVENTS Bicycle tour and race Brazilian footballers The Brazilian Football Club will play Beijing Guoan Team at the Workers Stadium on July 26. The club has several national team players. Also...
A.
B.
A bike tour and race will be held on July 26 and 27(Sat. & Sun.). At 4:30 a. m. , the riders will leave Tian’ anmen Square and ride the first 35 kilometers as a training leg. Then the next 55-kilometre leg, from Yanjiao to Jixian, will be the first competitive(竞争性的) part of the tour. The riders and their bikes will then be taken from Jixian to Changli.
C.
The second racing leg of the tour will be from Changli to the seaside at Nandaihe, coveting a distance of 20 kilometers. Saturday night includes the stay at Nandaihe and supper. Sunday morning is free at the seaside. At noon all the people and their bikes will be taken back to Beijing.
D.
Cost: 200 yuan
E.
Telephone: 4675027
【多选题】注册会计师在对A公司2011年度财务报表进行审计时决定对A公司的应收账款实施函证程序，在进行函证的过程中，遇到以下问题，请代为作出正确的专业判断。 注册会计师在对应收账款函证的回函进行分析判断时，下列处理中，恰当的有( )。
A.
对采用积极式函证未取得回函的应建议被审计单位适当调整
B.
对积极式函证未能取得回函的应收账款，应审查相关原始凭证以验证其真实性
C.
积极的函证方式通常比消极的函证方式提供的审计证据可靠
D.
对回函结果与所函证应收账款有差异时，注册会计师应建议被审计单位适当调整
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 在抽取样本量相同的情况下，采取非统计抽样方法的抽样风险( )。
A.
比采取统计抽样方法的抽样风险要高
B.
比采取统计抽样方法的抽样风险要低
C.
与采取统计抽样方法的抽样风险相同
D.
一般情况下比采取统计抽样方法的抽样风险更低
【单选题】Who should sign up() A．Only students who have time for the work. B．All the students who are at the meeting. C．Only students who have a telephone.
A.
OK, everybody. Be quiet, please! Can we begin the meeting now I am Mike Johnson, the chairman of the Graduation Committee for this year. I am honored to declare that all of you have been chosen as representatives to plan the graduation ceremony. Within a moment, I am sending around a sheet of paper for each of you and you are required to write down your names and telephone numbers. Also, please write down which part of the ceremony you’d like to work on. Remember, as a representative, you will have a lot of responsibilities to shoulder. So only sign up if you feel you have the time to participate. When everyone has finished writing down the information, please return the paper to me. What’s more, the time for next meeting has been changed. Yesterday I said that it would be held two days later. But now after our further discussion, it will be on next Friday. At our next meeting, one week from today, we will start to discuss the details of the graduation ceremony. At last, I would like to say that in the coming month we may have several other meetings in celebration of our school’s great success in education, please keep them in your mind and do your best in them!
【单选题】(2) (2)At that time people came to watch the tidal bore () of the eighth month of each year. A. from 15th to the 18th B. starting around 10th C. from 15th to the end D. at the middle
A.
Some seven or eight hundred years ago, Hangzhou, known as Ling’ an then, was the capital of the Southern Song Dynasty. At that time, watching the tidal bore was already a grand occasion in town when the whole population would turn out for the spectacle. The best time to do this was from the 15th to the 18th of the eighth month of each year. But beginning from about the tenth day of the month, that part of the river bank that offered the best vantage point for tide watching would already be a busy gathering place for little open-air booths anti stalls where vendors piled colourful wares on their carts or boxes. There would be all kinds of snacks and cooked meats in shining pots and pans. The taverns and restaurants would put up multi-coloured lanterns and flags or pennants, displaying meanwhile an attractive array of meat and vegetable dishes with a lot more exotic delicacies on the menu. In the tea-houses would be hung painting scrolls and calligraphy scrolls by famous artists while the antique vases would be filled with fresh flowers. In addition, there would be vendors displaying plasters and medicinal herbs for sale on the ground, roving artists with their monkeys for variety shows or folk artists ready to entertain the crowds. Even before the days of the tidal bore, these peo ple would be gathered on the river bank doing whatever they could to attract pleasure-seekers. Mean while, tens of thousands of people, visitors from other towns as well as local residents of Ling’ an, would be hustling and bustling about, clogging up the way and making traffic impossible. In the large riverside mansions that lined the banks, there would be opulently dressed men and women, some leaning against the windows or the balconies looking into the distance and some looking down gazing fixedly at something going on down below.
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