第1题：
It’s high time you had your hair cut ; it’s getting .
A. too much long B. much too long
C. long too much D. too long much
第2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)
第3题：
Peter’s jacket looked just the same as Jack’s, but it cost his.
A. as much twice as B. twice as much as
C. much as twice as D. as twice much as
第4题：
A.something
B.nothing
C.anything
D.thing
第5题：
It’s high time you had your hair cut ; it’s getting_______ .
A. too much long B. much too long C. long too much D. too long much
第6题：
How much one enjoys himself travelling depends largely on_____he goes with，whether his friends or relatives．
A．what
B．who
C．how
D．why
第7题：
Peter’s jacket looked just the same as Jack’s,but it cost his. A as much twice as B twice as much as
C much as twice as D as twice much as
第8题：
The author's attitude towards the government's policy is ______.
A. negative
B. doubtful
C. positive
D. unknown
40．答案为D。从全文来看，作者对监狱犯人的现状并没有支持或反对，因此态度不明确。
第9题：
A. above
B. with
C. than
D. to
第10题：
The author' s attitude towards pain is ______.
A) pessimistic
B) optimistic
C) radical
D) practical