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更多“If I knew the fact,I___you.”相关的问题
A.except
B.except for
C.except what
D.besides that
1.A.wallet
B.hotel
C.way
D.Meals
2.A.with
B.what
C.it
D.that
3.A.difficultly
B.stupidly
C.unhappily
D.pleasantly
4.A.mind
B.brain
C.heart
D.idea
5.A to
B.for
C.by
D.on
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)
阅读理解
It was unfortunate that，after so trouble-free an arrival，he should stumble(磕绊)in the dark as he was rising and severely twist his ankle on a piece of rock.After the first shock the pain became bearable，and he gathered up his parachute(降落伞)before limping into the trees to hide it as best as he could.The hard ground and the deep darkness made it almost impossible to do this efficiently.The pine needles lay several inches deep，so he simply piled them on top of the parachute，cutting the short twigs that he could feel around his legs，and spreading them on top of the needles.He was not sure if it would stay buried，but he could do nothing else about it.
After limping for some distance from his parachute he began to make his way downhill through the trees.He had to find out where he was，and then decide what to do next.But walking downhill on a rapidly swelling ankle soon proved to be almost beyond his power.He dragged his legs with increasing difficulty，walking in long side-way movements across the slope，which meant taking more steps but less painful ones.By the time he cleared the trees and reached the valley，day was breaking.Mist hung in soft sheets across the fields.Small cottages and farm houses grouped around a village church，the spire(尖顶)on its top pointing high into the cold winter air to greet the morning.
“I can’t go much further，”John Harding thought.“Someone is bound to find me.What can I do？I must get a rest before I go on.They’ll look for me high up there in the mountains where the plane crashed.I bet they’re out looking for it already.They’re sure to find the chute in the end.So they’ll know I wasn’t killed and must be somewhere.They’ll think I’m hiding up there in the trees and rocks and look for me there.I’ll go down to the village.If I’m lucky my foot will be good enough by the evening and I can manage to get to the border.”
He could hear the faint echoes of voices far above him on the mountainside，startling him after great silence.Looking up，he saw lights like pinpoints moving across the face of the mountain in the gray light.The road was deserted，and he struggled along，still almost invisible in the first light，easing his aching foot wherever he could，avoiding stones and rough places，and limping quietly and painfully towards the village.He reached the church at last.A great need for peace almost drew him inside，but he knew that would not do.Instead，he limped along its walls towards a very old building a short distance from the church.It seemed to have stood there forever，as if it had grown out of the hillside.It had the same air of timelessness as the church.John Harding pushed open the heavy wooden door and slipped inside.
1.In spite of his bad ankle Harding was able to ().
A.walk in a direction that was less steep
B.bear the pain without changing direction
C.bury his parachute perfectly in a safe place
D.check the surroundings and locate where he was
2.Why was his attention drawn to the mountain again？()
A.He was surprised to notice some torches moving around.
B.He was astonished to hear some voices far away.
C.He could see the searchers’ faces in spite of the poor light.
D.He could feel a shower of small rocks falling from above.
3.Which of the following do you think John Harding was？()
A.An escaped prisoner trying to hide away.
B.A criminal on the run from the police.
C.An airman landing in an enemy country area.
D.A spy in search of an important person.
4.Harding’s plan was ().
A.to cross the border as soon as possible
B.to rest in the church as long as he could
C.to have his injured foot treated
D.to stay in the village for the day
5.We can tell from the story that ().
A.Harding had a cool head in emergency
B.Harding was strongly against war
C.the plane crash took place at dawn
D.it was unwise to bury the chute
A.I have felt
B.I did feel
C.have I felt
D.did I feel
