I only
Ⅱ only
I and Ⅱ only
I and III only
第1题:
14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.
Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.
Which of the following could account fully for the difference?
A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.
第2题:
My leg has ( ) completely, I can take part in this year’s competition.
A、appealed
B、healed
C、revealed
D、concealed
第3题:
(A) has been raining
(B) rained
(C) was raining
(D) has rained
正确答案:C
解答参考:由前面的arrived 看出是过去发生的事情,而表示到达某地时在下雨,是当时正在发生的事情,所以选择过去进行时。【译文】我到达伦敦的时候正在下雨。
第4题:
A man's worth lies not so much in _____ he has as in ______ he is.
A、that; what
B、what; what
C、that; that
D、what; that
第5题:
A.has stood … has already gone
B.has been standing… has already been
C.is standing… has already gone
D.has been standing…has already gone
第6题:
A new internal auditor, Daisy Rosepetal, has recently joined Bluebell Co. She has been asked by management to
establish and to monitor a variety of social and environmental Key Performance Indicators (KPIs). Daisy has no
experience in this area, and has asked you for some advice. It has been agreed with Bluebell Co’s audit committee
that you are to provide guidance to Daisy to help her in this part of her role, and that this does not impair the
objectivity of the audit.
(c) Recommend EIGHT KPIs which could be used to monitor Bluebell Co’s social and environmental
performance, and outline the nature of evidence that should be available to provide assurance on the
accuracy of the KPIs recommended. Your answer should be in the form. of briefing notes to be used at a
meeting with Daisy Rosepetal. (10 marks)
Note: requirement (c) includes 2 professional marks.
第7题:
He has been to Beijing . So ______ I.
A、have
B、does
C、do
D、did
第8题:
--- Hi, Terry, can I use your computer for a while this afternoon?
--- Sorry. __ . A. It' s repaired
B. It has been repaired
C. It's being repaired
D. It had been repaired
第9题:
A、played
B、organized
C、zoned
D、specialized
第10题:
I must go there earlier. John has suggested that I would go an hour before the discussion begins.()