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更多“______ is considered to be the…”相关的问题
A.Certificates of deposit (CDs)
B.Money market checking accounts
C.Money market savings certificates
D.Postdated checks
B.Folding arms over your body
C.Leaning with legs crossed
D.Standing upright
(3)
A．Some borrowers are engaged in undesirable activities which are considered immoral.
B．Some lenders are engaged in undesirable activities which are considered immoral.
C．Most borrowers don't engage in activities that are undesirable or immoral.
D．Most lenders don't engage in activities that are undesirable or immoral.
Boxing for Fitness (健身)
When it comes to boxing, most people think of two strong athletes in a ring trying to destroy each other with their fists. _____(1) It is a sport that people can get a great exercise from.
Boxing for fitness is fast becoming a popular way to exercise. It is easy to understand when you consider all the benefits of the sport. You will gain increased speed, skill and strength. _____(2) You will learn the basic attack skills and how to combine them effectively.
So you may wonder how I got started in boxing. I was already at the gym quite often, doing weight training. _____(3)But I was still soft around the midsection (上腹部).After a conversation with my boss at lunch one day he suggested I come to a boxing class with him. He is a very fit man in his 40s._____(4)And he told me all I needed to bring was a bottle of water and a towel.
If I have learnt anything from the experience, it is not to be afraid to try something new. No matter what your skill or fitness level is, boxing is good for you. The reason is that this exercise can be modified to suit you. _____(5)
(1)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
(2)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
(3)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
(4)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
(5)._____.
A、I was getting stronger.B、Boxing is considered too cruel.C、You will learn the proper way to control your feetD、He offered to lend me a pair of boxing gloves.E、All in all, boxing for fitness is a great way to work out.F、However, boxing for fitness is something altogether different
阅读理解 Passage 1 Manners evolved differently in different cultures. In earlier times there was a tendency for manners to become increasingly formal, and this was often viewed as progress. In the 18th and 19th centuries having good manners was seen as an important part of one’s education and social class, and it was necessary to be taken as a lady or a gentleman to get ahead in the world. In the 20th and 21st centuries, manners have gradually become more relaxed and informal. The hosting of dinners and other social gatherings are no longer the exclusive privilege of the wealthy elite (精英), and private clubs are being gradually replaced by more open meeting places. So the manners of the salon (沙龙) are gradually combining with the manners of the pub. Clothing is a good indication of the changes in manners, as can be seen in the following examples. It is surprising that the wearing of hats indoors by males is once again becoming acceptable. Students in North America often wear baseball caps to class. In many countries the wearing of hats indoors by males was once acceptable even in very polite society, but over the years this became considered as a lower-class behavior. and was thus discouraged in both the middle and upper classes. The young people who wear hats indoors do not realize they are actually restarting a very old cultural tradition. A comparable development for females is the wearing of jeans. Many females now wear jeans on a daily basis, either at home or at work. Some see this as a symbolic declaration that they are now modern women, not girls or ladies. Some girls, like boys, wear baseball caps both indoors and outdoors. Sneakers and shorts are now acceptable for either males or females in a variety of non-athletic situations. Some companies have rules requiring informal dress such as jeans or sneakers on Fridays (called “dress-down Friday” or “casual Friday”), and others permit it almost all the time. In these companies, and many others, it is acceptable to call the bosses by their first names. 1 What does the passage mainly talk about？
A、Changes of manners over time.
B、Formal manners in the earlier times.
C、Different manners in different cultures.
D、Development of manners in different classes.
(a) You are an audit manager in Weston & Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients. Your responsibilities include reviewing ethical matters which arise with audit clients, and dealing with approaches from prospective audit clients.
The management of Jones Co has invited Weston & Co to submit an audit proposal (tender document) for their consideration. Jones Co was established only two years ago, but has grown rapidly, and this will be the first year that an audit is required. In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm. The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company. There are plans for the company to open branches overseas to help recruit personnel from foreign countries.
Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information. The company has a financial year ending 31 March 2015.
The following comment was made by Bentley Jones, the company’s founder and owner-manager, in relation to the audit proposal and potential audit fee:
‘I am looking for a firm of auditors who will give me a competitive audit fee. I am hoping that the fee will be quite low, as I am willing to pay more for services that I consider more beneficial to the business, such as strategic advice. I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice. Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’
Required:
(i) Explain the specific matters to be included in the audit proposal (tender document), other than those relating to the audit fee; and (8 marks)
(ii) Assuming that Weston & Co is appointed to provide the audit service to Jones Co, discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised. (6 marks)
(b) Ordway Co is a long-standing audit client of your firm and is a listed company. Bobby Wellington has acted as audit engagement partner for seven years and understands that a new audit partner needs to be appointed to take his place. Bobby is hoping to stay in contact with the client and act as the engagement quality control reviewer in forthcoming audits of Ordway Co.
Required:
Explain the ethical threats raised by the long association of senior audit personnel with an audit client and the relevant safeguards to be applied, and discuss whether Bobby Wellington can act as engagement quality control reviewer in the future audits of Ordway Co. (6 marks)
Section B – TWO questions ONLY to be attempted
The independent board of governors (an independent oversight body comprised of local residents, parents and other concerned citizens) of the state-funded Chambon school for 11–16 year old children met to consider its most recent set of public examination results. A key responsibility placed upon the school’s governors is the delivery, to its local government authority, of a report on exam performance in a full and timely manner. A report on both the exam results and the reasons for any improvement or deterioration over previous years are required from the governors each year. Accordingly, this annual meeting on exam performance was always considered to be very important. Although the school taught the national curriculum (a standard syllabus taught in all schools in the country) as required of it, the exam results at Chambon had deteriorated in recent years and on this particular occasion, they were very poor indeed. In order to address the weaknesses in the school, Chambon’s budget had increased in recent years and a number of new teachers had been employed to help improve results. Despite this, exam performance continued to fall. A recent overspend against budget was funded through the closure of part of the school library and the sale of a sports field.
One member of the board of governors was Sally Murol. She believed that the local government authority might attempt to close Chambon school if these exam results were reported with no convincing explanation. One solution to avoid this threat, she said, was to either send the report in late or to select only the best results and submit a partial report so the school’s performance looked better than it actually was. There is no central computerised exam results service in the country in which Chambon is located by which the local authority could establish the exam performance at Chambon school.
A general feeling of the governors’ meeting was that perhaps the school needed some new leadership and it was time to remove the existing headteacher. Mr Besse had been in the role for many years and his management style. was thought to be ineffective. He was widely liked by staff in the school because he believed that each teacher knew best how to manage their teaching, and so he tried not to intervene wherever possible. Mr Besse had sometimes disagreed with the governors when they suggested changes which could be made to improve exam performance, preferring to rely on what he believed were tried and tested ways of managing his teaching staff. He was thought to be very loyal to longstanding colleagues and had a dislike of confrontation.
Required:
(a) Explain, using evidence from the case, the characteristics which identify Chambon school as a public sector organisation and assess how its objectives as a public sector organisation have not been met. (10 marks)
(b) Explain the roles of a board of governors in the governance of Chambon school and discuss, in the context of Sally Murol’s suggestion, the importance of transparency in the board of governors dealings with the local government authority. (9 marks)
(c) Discuss the potential advantages to Chambon school of replacing the headteacher in seeking to address its problems. (6 marks)
Americans, valuing competition, have devised an economic system to go with-free enterprise. Americans feel very strongly that a highly competitive economy will bring out the best in its people and ultimately, that the society which fosters competition will progress most rapidly. If you look for it, you will see evidence in all areas--in all fields as diverse as medicine, the arts, education, and sports--that free enterprise is the approach most often preferred in America.
16. What does the author mean by saying “The ‘self-made man or woman’ is still very much the ideal in present-day America”？
A. Americans no longer respect those who are born rich as they used to.
B. Americans still respect those who have climbed up the social ladder through hard work.
C. Americans think that an ideal man or woman should be born poor.
D. Americans think that only the self-made man or woman is worthy of respect.
17. What does the author think of the American social system？
A. It is a system that does not favor those who are born rich.
B. It is a system that makes social climbing very difficult, if not impossible.
C. It makes it comparatively easy for the poor to move up the social ladder.
D. It is the best system possible in the world
18. Americans teaching in Third World countries found that ___.
A. competition is a unique American (or Western ) value
B. competition must be fostered in the classroom for success in business
C. cooperation is more important than competition in bringing about progress
D. competition is one of the universal human characteristics
19. We can infer from the passage that free enterprise is ____.
A. an economic system allowing free competition among businesses
B. a belief that competition brings out the best in any individual
C. an attitude that values competition rather than cooperation
D. a theory that advocates competition as the source of all progress
20. Americans would most likely frown at you if you ____.
A. complain that you were born poor and had had no opportunities
B. tell then you were born poor and had to work with your hands
C. go around telling people that your father is a self-made man
D. tell them that their social system is not necessarily the best
