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A.balance
B.his budgets
C.rigid control
D.public expenditure
答案
更多“Last year he balance his budgets by rigid control over public expenditure.()”相关的问题
第1题
A.difficult
B.trouble
C.issue
D.hard
第2题
A．accent
B．accessory
C．consensus
D．consent
第3题
Hawthorn Enterprises Co
Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements.(3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
第4题
M: He deserved it. He' s never really studied since last semester.
Q: How does the man feel about Jack' s failing the exam？
(15)
A．He feels unsympathetic.
B．He feels it's a pity.
C．He feels it's unfair.
D．He feels glad.
第5题
听力原文：M: Could you help me to decide what I should buy for my brother's birthday？
W: Remember, you took a picture of him at his last birthday party？ why not buy him a frame. so that he can fix the picture in it？
Q: What did the man do last year for his brother's birthday？
(14)
A．Took a photo of him.
B．Bought him a picture.
C．Held a birthday party.
D．Bought him a frame. for his picture.
第6题
听力原文：M: Hi, Kathy. Have you done your New Year shopping in this season of promotion？
W: Almost. I've got a pair of shoes for Dad and a red scarf for Mum, but it's not easy to find something interesting for my husband. 1 gave him a Kenny G album last year. This tithe he would probably like a stamp album, I guess.
Q: What will the woman probably buy for her husband？
(15)
A．A pair of shoes.
B．A red scarf.
C．A stamp album.
D．A Kenny G's album
第7题
How to Find Time to Read
Do you want to know how to improve yourself all the time without having to spend more time reading because you get involved in work everyday？ Does it sound too good to be true？ Well, read on, please.
An Average Reader
If you are an average reader you can read an average book at the rate of 300 words a minute. You cannot maintain that average, however, unless you read regularly every day. Nor can you reach that speed with hard books in science, mathematics, agriculture, business, or any subject that is new or unfamiliar to you. The chances are that you will never attempt that speed with poetry or want to race through some passages in fiction over which you wish to linger. But for most of the novels, biographies, and books about travel, hobbies or personal interests, if you are an average reader you should have no trouble at all in absorbing meaning and pleasure out of 300 printed words every 60 seconds.
Statistics are not always practical, but consider the following: If the average reader can read 300 words a minute of average reading, then in 15 minutes he can read 4 500 words. Multiplied by 7, the days of the week, the product is 315 000. Another multiplication by 12, the months of the year, results in a grand total of 1 512 000 words. That is the total number of words of average reading an average reader can do in just 15 minutes a day for one year.
Books vary in length from 60 000 to 1 000 000 words. The average is about 75 000 words. In one year of average reading by an average reader for 15 minutes a day, 20 books will be read. That's a lot of books. It is 4 times the number of books read by public-library borrowers in America. And yet it is easily possible.
Sir William Osier
One of the greatest of all modern physicians was Sir William Osier. He taught at the Johns Hopkins Medical School He finished his teaching days at McGill University. Many of the out-standing physicians today were his students. Nearly all of the practicing doctors of today were brought up on his medical textbooks. Among his many remarkable contributions to medicine are his unpublished notes on how the people die.
His greatness is attributed by his biographers and critics not alone to his profound medical knowledge and insight but to his broad general education, for he was a very cultured man. He was very interested in what men have done and taught throughout the ages. And he knew that the only way to find out what the best experiences of the race had been was to read what people had written. But Osler's problem was the same as everyone else's, only more so. He was a busy physician, a teacher of physicians, and a medical-research specialist. There was no time in a 4-hour day that did not rightly belong to one of these three occupations, except the few hours for sleep, meals, and bodily functions.
Osler arrived at his solution early. He would read the last 15 minutes before he want to sleep. If bedtime was set for 11:00 Pm, he read from 11:00 to 11:15. If research kept him up to 2:00 AM, he read from 2:00 to 2:15. Over a very long time, Osler never broke the role once he had established it. We have evidence that after a while he simply could not fall asleep until he had done his 15 minutes of reading.
In his lifetime, Osler read a significant library of books. Just do a mental calculation for halfa century of 15-minute reading periods daily and see how many books you get. Consider what a range of interests and variety of subjects are possible in one lifetime. Osler read widely outside of medical specialty. Indeed, he developed from this 15-minute reading habit a vocational specialty to balance his vocational specialization. Among scholars in English literature, Osler is known as an authority on Sir Thomas Browne, seventeenth century English prose master, and Osler's library on Sir Thomas is considered one of t
A．Y
B．N
C．NG
第8题
听力原文： This is today's sports news.
In the world of tennis, the London International Tennis Tournament ended today. Samuel Cox of the United States was the winner with Lloyd Smith, of Great Britain, finishing second. Cox scored a decisive victory over Smith in his first major victory outside the United States. His victory also marked the first time that an American has won the London Tennis Tournament in over fifty years. The only other American to win it was Fred Jackson in 1938. Cox won the tournament quickly in three sets. He started out playing aggressively, and the overwhelmed Smith could not keep up with its overpowering serves. Cox took home the $500,000 cash prize and Smith received $350,000. When asked about the big victory, Cox stated he just hopes to be able to win again in next month's tournaments in Paris and Copenhagen.
In the world of soccer, Cuba upset Germany, last year's winner, in the opening games of the International Soccer Cup. The Cuban team won in a difficult match that lasted over five hours. The match was intense, and their victory shocked many who believed that the German team could easily defeat the relatively obscure Cuban team. The German coach, noticeably disappointed at their first round loss, told reporters that he hopes to train his team harder for next year's tournament. Cuba will play Brazil in the next game tomorrow. Overjoyed at their surprise victory, they hope to continue this winning streak and eventually capture the tournament.
(33)
A．Paris.
B．Copenhagen.
C．New York.
D．London.
第9题
Mr. Dodds works in a bank, and lives by himself. The only family he has is in the next town: his sister lives there with her husband, and her son, Mark. Mr. Dodds does not see his sister, or her family, from one year to the next, but he sends them Christmas cards, and he has not forgotten one of Mark's seventeen birthdays.
Last week Mr. Dodds had quite a surprise. He drove home from his office at the usual time, driving neither too slow nor too fast; he parked his car where he always perked it, out of the way of other cars, and he went inside to make his evening meal. Straight away, there was a knock at the door. Mr. Dodds opened the door, to find a policeman standing on the door step.
"What have I done wrong？" Mr. Dodds asked himself. "Have I driven on the wrong side of the road？ Has there been some trouble at the office？ Have I forgotten to pay an important bill？"
"Hello, Uncle." said the policeman. "My name's Mark."
(23)
A．In a travel agency.
B．In a lawyer's office.
C．In a post office.
D．In a bank.
第10题
听力原文： (29)Some people don't like anything to be out of place. They are never late for work; they return their books to the library on time; they remember people's birthdays and they pay their bills as soon as they arrive. (29) Mr. Brown is such a person. Mr. Brown works in a bank, and lives on his own. His sister lives in the next town with her husband, and her son, Mark. Mr. (30) Brown doesn't see his sister or her family from one year to the next, but he sends them Christmas cards, and he hasn't forgotten one of Mark's seventeen birthdays.
Last week Mr. Brown had quite a surprise. He drove home from the bank at the usual time; driving neither too slowly nor too fast, he parked his car where he always parked it, out of the way of other cars, and he went inside to make his evening meal. Just then there was a knock at tbe door. When he opened it, he found a policeman standing there. Mr. Brown asked himself. "' Have I driven on the wrong side of the road？ Has there been some trouble at the bank？ Have I forgotten to pay an important bill？"
(31)"Hello, uncle," said the policeman, "My name's Mark. "
(30)
A．Forgetful.
B．Lazy.
C．Careful.
D．Serious.
第11题
听力原文： Some people argue that the pressure on international sportsmen and sportswomen kills the essence of sport -- the pursuit of personal excellence. Children kick a football around for fun. When they get older and play for local school teams, they become competitive but they still enjoy playing. The individual representing his country cannot afford to think about enjoying himself. He has to think only about winning. He is responsible for an entire nation's hopes, dreams and reputation.
A good example is the football World Cup. Football is the world's most important sport. Winning the World Cup is perhaps the summit of international sporting success. Mention "Brazil" to someone and the chances are that he'll think of football. In a sense, winning the World Cup "put Brazil on the map".
Sports fans and supporters get quite irrational about the World Cup. People in England felt that their country was somehow important after they won in 1966. Last year thousands of Scots sold their cars, and even their houses, and spent all their money traveling to Brazil, who won the cup.
(30)
A．Children can have fun from it.
B．People can achieve personal excellence from it.
C．The winner will be greatly honored.
D．It can realize the dreams of an entire nation.
