pulp cavity

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pulp cavity

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第1题：

You are an audit manager responsible for providing hot reviews on selected audit clients within your firm of Chartered

Certified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,

for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows total

assets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary of

issues for your review:

‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a value

of $25,000. The only audit evidence we have requested and obtained is a management representation stating the

following:

(1) that the amount is owed to Pulp Co from Jarvis Co,

(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and

(3) that the balance is likely to be received six months after Pulp Co’s year end.

The receivable was also outstanding at the last year end when an identical management representation was provided,

and our working papers noted that because the balance was immaterial no further work was considered necessary.

No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firm

and we have verified that Pulp Co does not own any shares in Jarvis Co.’

Required:

(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co as

at 31 January 2008:

(i) Comment on the matters you should consider. (5 marks)

正确答案：
(b) (i) Matters to consider
Materiality
The receivable represents only 0·2% (25,000/12 million x 100) of total assets so is immaterial in monetary terms.
However, the details of the transaction could make it material by nature.
The amount is outstanding from a company under the control of Pulp Co’s chairman. Readers of the financial statements
would be interested to know the details of this transaction, which currently is not disclosed. Elements of the transaction
could be subject to bias, specifically the repayment terms, which appear to be beyond normal commercial credit terms.
Paul Sheffield may have used his influence over the two companies to ‘engineer’ the transaction. Disclosure is necessary
due to the nature of the transaction, the monetary value is irrelevant.
A further matter to consider is whether this is a one-off transaction, or indicative of further transactions between the two
companies.
Relevant accounting standard
The definitions in IAS 24 must be carefully considered to establish whether this actually constitutes a related party
transaction. The standard specifically states that two entities are not necessarily related parties just because they have
a director or other member of key management in common. The audit senior states that Jarvis Co is controlled by Peter
Sheffield, who is also the chairman of Pulp Co. It seems that Peter Sheffield is in a position of control/significant influence
over the two companies (though this would have to be clarified through further audit procedures), and thus the two
companies are likely to be perceived as related.
IAS 24 requires full disclosure of the following in respect of related party transactions:
– the nature of the related party relationship,
– the amount of the transaction,
– the amount of any balances outstanding including terms and conditions, details of security offered, and the nature
of consideration to be provided in settlement,
– any allowances for receivables and associated expense.
There is currently a breach of IAS 24 as no disclosure has been made in the notes to the financial statements. If not
amended, the audit opinion on the financial statements should be qualified with an ‘except for’ disagreement. In
addition, if practicable, the auditor’s report should include the information that would have been included in the financial
statements had the requirements of IAS 24 been adhered to.
Valuation and classification of the receivable
A receivable should only be recognised if it will give rise to future economic benefit, i.e. a future cash inflow. It appears
that the receivable is long outstanding – if the amount is unlikely to be recovered then it should be written off as a bad
debt and the associated expense recognised. It is possible that assets and profits are overstated.
Although a representation has been received indicating that the amount will be paid to Pulp Co, the auditor should be
sceptical of this claim given that the same representation was given last year, and the amount was not subsequently
recovered. The $25,000 could be recoverable in the long term, in which case the receivable should be reclassified as
a non-current asset. The amount advanced to Jarvis Co could effectively be an investment rather than a short term
receivable. Correct classification on the statement of financial position (balance sheet) is crucial for the financial
statements to properly show the liquidity position of the company at the year end.
Tutorial note: Digressions into management imposing a limitation in scope by withholding evidence are irrelevant in this
case, as the scenario states that the only evidence that the auditors have asked for is a management representation.
There is no indication in the scenario that the auditors have asked for, and been refused any evidence.

第2题：

Much of Canada’s forestry ____goes towards making pulp and paper.

A.production
B.introduction
C.orientation
D.multiplication

答案：A

解析：

本题考查词语意思。题目意为“加拿大大部分的林业生产都用于生产纸浆和纸张。”A项意为“生产、产量”。B项意为“介绍、引用”。C项意为“方向、定位”。D项意为“乘法、增加”。因此选A项，林业生产。
　　

第3题：

two men batter each other to pulp in the boxing ring.

___________________________________________________________

正确答案：
两个人在拳击场内彼此狠揍，直到其中一个人被打倒在地，爬不起来。

第4题：

The great source of modification of the air stream is found in the（）cavity.

Anasal

Boral

Clung

Dglottis

B
略

第5题：

共用题干
第一篇

“Don' t Drink Alone" Gets New Meaning

In what may be bad news for bars and pubs,a European research group has found that people drinking
alcohol outside of meals have a significantly higher risk of cancer in the mouth and neck than do those who
drink with food.Luigino Dal Maso and his colleagues studied the drinking patterns of 1,500 patients from
four cancer studies and another 3,500 adults who had never had cancer.
After the researchers accounted for the amount of alcohol consumed,they found that individuals who
downed a significant share of their alcohol outside of meals faced at least a 50 to 80 percent risk of cancer in
the oral cavity（口腔）,pharynx（咽）,and esophagus（食管）,when compared with people who drank only
at meals.Consuming alcohol without food also increased by at least 20 percent the likelihood of laryngeal
cancer（喉癌）."Roughly 95 percent of cancers at these four sites traced to smoking or drinking by the study
volunteers,"Dal Maso says.The discouraging news,his team reports,is that drinking with meals didn't
eliminate cancer risk at any of the sites.
For their new analysis,the European scientists divided people in the study into four groups,based on
how many drinks they reported having in an average week.The lowest-intake group included people who
averaged up to 20 drinks a week.The highest group reported downing at least 56 cups of alcohol weekly for
an average of eight or more per day.Cancer risks for the mouth and neck sites rose steadily with consumption
even for people who reported drinking only with meals.For instance,compared with people in the lowest
group,participants who drank 21 to 34 alcohol cups a week at least doubled their cancer risk for all sites
other than the larynx.If people in these consumption groups took some of those drinks outside meals,those
in the higher consumption group at least quadrupled（四倍）their risk for oral cavity and esophageal cancers.
People in the highest-consumption group who drank only with meals had 10 times the risk of oral
cancer,7 times the risk of pharyngeal cancer,and 16 times the risk of esophageal cancer compared with
those who averaged 20 or fewer drinks a week with meals.In contrast,laryngeal cancer risk in the high-in-
take,with-meals-only group was only triple that in the low-intake consumers who drank with meals.
"Alcohol can inflame（使发炎）tissues. Over time,that inflammation can trigger cancer."Dal Maso
says. He suspects that food reduced cancer risk either by partially covering digestive-tract（消化道）tissues
or by taking alcohol off those tissues.He speculates that the reason laryngeal risks were dramatically lower
for all study participants traces to the tissue's lower exposure to alcohol.

Which of the four cancers has the lowest risk?
A:Oral cancer.
B:Laryngeal cancer.
C:Pharyngeal cancer
D:Esophageal cancer.

答案：B

解析：

由文章第一段第一句话可知空腹喝酒的人要比进餐时喝酒的人更容易在口腔和脖子部位患癌症，故选C。
题干问：下面哪一项不是关于“进餐时喝酒”的研究结果？A项对应文章第一段第一句话，可参考31题解析。B项和C项对应文章第二段最后一句话“The discouraging news, his team reports, is that drinking with meals didn' t eliminate cancer risk at any of the sites.”由文章第二段第二句话“Consuming alcohol without food also increased by at least 20 percent the likelihood of laryngeal cancer.”可知D项错误，故选D。
由文章第三段第二句话“The lowest-intake group included people who averaged up to 20 drinks a week.”故选B。
文章第四段的第一句和第二句是由连接词in contrast连接的两个句子。in contrast表达的是句间的反比关系。第一句说明酒精消费量最大的一组，患其他三种癌症的几率与低酒精摄人量组相比，分别是他们的10倍、7倍和16倍，而第二句告诉我们，相比之下，其患喉癌的几率只是另一组的3倍（triple)。故B是正确选项。
由文章最后一段最后一句话可知进餐时喝酒的人患喉癌的几率最小是因为喉部器官组织接触酒精的面积最少。故选A。第二篇本文主要讲述了阿司匹林作为一种止痛药，它的发明及畅销过程，以及发现它可以治疗心脏病发作的事情。

第6题：

严重的闭合性气胸的治疗应为

A．thoraeotomy

B．thoracocentesis

C．blocking wound

D．pneumonectomy

E．drainage ofpleural cavity

正确答案：E

第7题：

共用题干
第三篇
Alaska
In 1959 Americans welcomed Alaska into the Union as the 49th state,symbolizing a change of attitude from that held in 1867, when the peninsula（半岛）was purchased from Russia.Then, most Americans had little interest in 1,500,000 square kilometers"of icebergs and polar bears"-beyond Canada's western borders,far from the settled areas of the United States.
In those sections of the state which lie above the Arctic Circle,Alaska still is a land of icebergs and polar bears.Ice masses lie buried in the earth.From early May until early August,the midnight sun never :ts on this flat,treeless region,but the sun cannot melt the icy soil more than two-thirds of a meter down.
Alaska is America's largest state,but only about 325,000 people live there.According to estimates, 800，000 hectares of its land area are fit for plowing but only about 640,000 hectares are being cultivated?
Arctic Alaska has been the home of Eskimos for countless centuries.It is believed that the Eskimos moved there from Mongolia or Siberia,probably crossing Bering Strait,named for Vitus Bering,the Danish ea captain who discovered Alaska on his voyage for Russia in 1741.The Eskimos are the state's earliest known inhabitants.Russian fur traders established settlements but,by the time Alaska was sold to the United States,most of the traders had departed.
In 1896 gold was discovered near the Klondike River in Canada just across the Alaskan border.Thousands of Americans rushed to the region on their way to Klondike;some never returned.Alaska was ,ever completely cut off again,although even today transportation is a major problem.There are only two motor routes from the US mainland,and within the state,every town has its own airfield.Planes fly passengers,mail and freight to the most distant villages.
The gold that changed life so suddenly for Alaska was soon ended,and although many stories about fining camps have become part of American literature,the gold from Alaskan earth contributed less to ,economic progress than the fish from Alaskan waters.The fish?caught in a single year range in value from $80 million to $90 million.Fur一bearing animals are plentiful in the forests and streams,and valuable fur seals inhabit the waters.After fishing,the state's chief industry is lumber and the production of wood pulp（纸浆）.In recent years,Alaska's single most important resource has become oil.The state also has large deposits of coal,copper,gold and other minerals.

Alaska is an American state that________.
A:locates within the Arctic Circle
B:was known by Americans before 1867
C:lies to the east of Canada
D:was once owned by Russia

答案：D

解析：

本文主要讲述了阿拉斯加半岛的地理位置、地貌特征、可耕种面积、土著居民以及主要经济产业等内容。
由文章第一段第一句话“…when the peninsula was purchased from Russia.”可知，阿拉斯加半岛曾是俄罗斯的一部分。故选D。
由文章第三段中“800,000 hectares of its land area are fit for plowing...”可知，阿拉斯加州的一些土地适合耕种。故选B。
由文章第四段第三句话“The Eskimos are the state' s earliest known inhabitants.”可知，爱斯基摩人是阿拉斯加州的土著居民。故选A。
由文章第五段最后两句话“.and within the state, every town has its own airfield.Planes fly passengers, mail and freight to the most distant villages.”可知，阿拉斯加州的主要交通工具是飞机。故选C。
由文章最后一段可知，虽然成千上万的美国人奔赴阿拉斯加州淘金，但是阿拉斯加州的金子对经济发展的贡献远不如阿拉斯加州水里的鱼。那里一年捕到的鱼能卖8 000万到 9 000万美元。故选C。

第8题：

Each ‘egg’ is released into the abdominal cavity near the opening of one of the oviducts or fallopian tubes. ()

此题为判断题(对，错)。

参考答案：正确

第9题：

Which of the following is NOT a research finding about"drinking with meals"?
A:It lowers cancer risk compared with drinking without food.
B:It may be a cause of cancer.
C:It does not eliminate cancer risk at any of the four sites.
D:It increases by 20 percent the risk of cancer in all the four sites.

答案：D

解析：

第10题：

关于脾red pulp的结构特点，哪项不正确（）。

A、由脾索及脾血窦组成
B、脾索富含血细胞，是滤血的主要场所
C、内有较多巨噬细胞
D、脾索内的血细胞都能进入脾血窦

正确答案:D

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