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[主观题]

During the last decade computers have developed at such an enormous speed in terms of capa

city, efficiency and versatility that they have practically "invaded" almost each and every human domain(领域). They have undoubtedly gone far beyond the expectations of a generation that had already lived under the spell(一段时间) of the TV set.

Throughout history there have been inventions that have been particularly remarkable and influential(有影响力的) within the scope of transport, education, health or communication. They have brought out comfort, health, knowledge or power. Some of them have produced minor effects; others have brought about very great changes. Think of the invention of the wheel, the automobile or the printing press, and what about the computer?

At the beginning the computer was thought mainly as an instrument to be used in the mathematical field, but soon people from other sciences began to get interested in this little "brain" that was capable of performing thousands of operations in a few seconds without getting tired or confused. They realized it could not only store millions of pages of information but also organize it in every possible way enabling man to carry out tasks unthinkable by other means.

Computers are now everywhere. They can make vehicles at supersonic(超音速的) speed and precision; they can control world banking transactions(交易), predict weather conditions, conduct an aircraft or a space craft, play instruments, manage nuclear weapons; they can operate on human patients, they can transfer information from one continent to another in seconds, they can...they can...they can... Yet, thank God, they still need human beings: to draw the instructions, to design the programs or to push the button!

Which of the following is true according to the passage?

A.All inventions have brought about complete changes.

B.Few of the inventions have brought about minor changes.

C.The inventions of the wheel and the automobile are not remarkable and influential.

D.We've benefited from the comfort, health, knowledge or power brought out by the inventions.

As far as ______ is concerned, computers have made a rapid growth in the last decade.

A.versatility

B.capacity

C.efficiency

D.All of the above.

Who was interested in computers after they came into existence?

A.Students.

B.Mathematicians.

C.People from many sciences.

D.All the people.

People began to find that ______.

A.computers may get tired afte performing too many operations

B.computers could organize information in limited ways

C.computers are able to carry out tasks quickly with the help of man

D.computers could store information, and organize it as well

According to the last paragraph, we know that the author thinks ______.

A.computers may replace human beings some day

B.everyone should believe in God

C.computers still depend on human beings

D.computers could live without human beings

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更多“During the last decade computers have developed at such an enormous speed in terms of capa”相关的问题

第1题

If more than 40% of the depreciable basis of personal property is placed in service during the last three months of the tax year, the taxpayer must use the mid-quarter convention.()
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第2题

From the last paragraph we know that in Brazil______. A. it is important to arri

From the last paragraph we know that in Brazil______.

A. it is important to arrive at the appointed time

B. it is rude for professors to be late for class

C. it is normal for students to leave during lectures

D. it is natural to keep the professor staying after class

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第3题

From the last sentence of Para. 5, we can learn that we have no reason to______.A.stop mee

From the last sentence of Para. 5, we can learn that we have no reason to______.

A.stop meeting AIDS patients in public places

B.stop living with AIDS patients

C.fear that AIDS can be passed from a mother to a baby

D.fear that the AIDS virus can be passed during sex

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第4题

People born in autumn live longer than those born in spring because______.A.a mother givin

People born in autumn live longer than those born in spring because______.

A.a mother giving birth in spring has less nutrition during her pregnancy

B.a mother giving birth in autumn eats more vitamins during the last stage of her pregnancy

C.a baby born in spring receives no protection from infections

D.a baby born in autumn is never subject to any infections

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第5题

Hopewell sells a line of goods under a six-month warranty.Any defect arising during t

Hopewell sells a line of goods under a six-month warranty.Any defect arising during that period is repaired free of charge.Hopewell has calculated that if all the goods sold in the last six months of the year required repairs the cost would be $2 million.If all of these goods had more serious faults and had to be replaced the cost would be $6 million.

The normal pattern is that 80% of goods sold will be fault-free, 15% will require repairs and 5% will have to be replaced.

What is the amount of the provision required().

A、$2 million

B、$1.6 million

C、$6 million

D、$0.6 million

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第6题

下列指令中,肯定能使累加器A中的内容加1的是()。

A.INCA

B.ADDA,#1

C.SUBA,#1

D.DECA

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第7题

It is generally recognized in the world that the second Gulf War in Iraq is a crucial test
of high-speed Web. For decades, Americans have anxiously (1)_____ each war through a new communications (2)_____, from the early silent film of World War I to the 24-hour cable news (3)_____ of the first Persian Gulf War.

Now, (4)_____ bombs exploding in Baghdad, a sudden increase in wartime (5)_____ for online news has become a central test of the (6)_____ of high-speed Internet connections. It is also a good (7)_____ both to attract users to online media (8)_____ and to persuade them to pay for the material they find there, (9)_____ the value of the Cable News Network persuaded millions to (10)_____ to cable during the last war in Iraq.

(11)_____ by a steady rise over the last 18 months in the number of people with high-speed Internet (12)_____, now at more than 70 million in the United States, the Web sites of many of the major news organizations have (13)_____ assembled a novel collage(拼贴) of (14)_____ video, audio reports, photography collections, animated weaponry (15)_____, interactive maps and other new digital reportage.

These Internet services are (16)_____ on the remarkable abundance of sounds and images (17)_____ from video cameras (18)_____ on Baghdad and journalists traveling with troops. And they have found a (19)_____ audience of American office workers (20)_____ their computers during the early combat.

A.notified

B.publicized

C.followed

D.pursued

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第8题

(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of tr

(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of transactions and events for the year under audit; and

(ii) For each identified assertion, describe a substantive procedure relevant to the audit of REVENUE. (8 marks)

(b) 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.

(i) Supplier statement reconciliations

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.

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第9题

Section ADirections: In this section, you will hear 8 short conversations and 2 long conve

Section A

Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.

听力原文:W: The undergraduates could hardly understand the French lecture which was given last week.

M: Neither could the graduate students.

Q: What can we learn from the conversation?

(12)

A.The graduate students could understand the lecture.

B.Neither the undergraduate students nor the graduate students could understand the lecture.

C.Both the undergraduate students and the graduate students could understand the lecture.

D.The undergraduate students could understand the lecture.

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第10题

Hemingway was born in Illinois, his family took him as a boy on frequent hunting and fishi
ng trips and so acquainted him early with the kinds of virtues (美德) such as courage and endurance, which were later reflected in his fiction (文学作品) . After high school, he worked as a newspaper reporter and then went oversea to take part in World War I. After the war he lived for several years in Paris, where he became part of a group of Americans who felt strange from their country. They considered themselves a lost generation. It was not long before he began to publish the powerful novel "The Sun Also Rises". His subjects were often war and its effects on people, or contests, such as hunting or bullfighting, which demand stamina and courage.

Hemingway's style. of writing is striking. His sentences are short, his words simple, yet they are often filled with emotion. A careful reading can show us, furthermore, that he is a master of the pause. That is, if we look closely, we see how the action of his stories continues during the silences, during the times his characters say nothing. This action is often full of meaning. There are times when the most powerful effect comes from restraint (适度). Such times occur often in Hemingway's fiction. He perfected the art of expressing emotion with few words.

The word "stamina" in the last line of paragraph 1 can most probably be replaced by______.

A.money

B.time

C.energy

D.weapon

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第11题

(a) An assistant of yours has been criticised over a piece of assessed work that he produc

(a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’.

Required:

Provide an explanation to your assistant of the weaknesses in his definition of non-current assets when

compared to the International Accounting Standards Board’s (IASB) view of assets. (4 marks)

(b) The same assistant has encountered the following matters during the preparation of the draft financial statements of Darby for the year ending 30 September 2009. He has given an explanation of his treatment of them.

(i) Darby spent $200,000 sending its staff on training courses during the year. This has already led to an

improvement in the company’s efficiency and resulted in cost savings. The organiser of the course has stated that the benefits from the training should last for a minimum of four years. The assistant has therefore treated the cost of the training as an intangible asset and charged six months’ amortisation based on the average date during the year on which the training courses were completed. (3 marks)

(ii) During the year the company started research work with a view to the eventual development of a new

processor chip. By 30 September 2009 it had spent $1·6 million on this project. Darby has a past history

of being particularly successful in bringing similar projects to a profitable conclusion. As a consequence the

assistant has treated the expenditure to date on this project as an asset in the statement of financial position.

Darby was also commissioned by a customer to research and, if feasible, produce a computer system to

install in motor vehicles that can automatically stop the vehicle if it is about to be involved in a collision. At

30 September 2009, Darby had spent $2·4 million on this project, but at this date it was uncertain as to

whether the project would be successful. As a consequence the assistant has treated the $2·4 million as an

expense in the income statement. (4 marks)

(iii) Darby signed a contract (for an initial three years) in August 2009 with a company called Media Today to

install a satellite dish and cabling system to a newly built group of residential apartments. Media Today will

provide telephone and television services to the residents of the apartments via the satellite system and pay

Darby $50,000 per annum commencing in December 2009. Work on the installation commenced on

1 September 2009 and the expenditure to 30 September 2009 was $58,000. The installation is expected

to be completed by 31 October 2009. Previous experience with similar contracts indicates that Darby will

make a total profit of $40,000 over the three years on this initial contract. The assistant correctly recorded

the costs to 30 September 2009 of $58,000 as a non-current asset, but then wrote this amount down to

$40,000 (the expected total profit) because he believed the asset to be impaired.

The contract is not a finance lease. Ignore discounting. (4 marks)

Required:

For each of the above items (i) to (iii) comment on the assistant’s treatment of them in the financial

statements for the year ended 30 September 2009 and advise him how they should be treated under

International Financial Reporting Standards.

Note: the mark allocation is shown against each of the three items above.

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