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[主观题]

B Last fall was a first-of-its-kind season. I did not arrange (安排) any after-school clas

B

Last fall was a first-of-its-kind season. I did not arrange (安排) any after-school classes formy children. No swimming.'No music lessons. No play dates. Nothing.

Once they finished their homework, they were free to do what they pleased, but only onehour of TV. In the beginning, my sons, Ben, 11, and Nick, 9, were anxious about this sudden,unplanned freedom. I had to, push them out of the door with a ball, a bike, and so on. "Play? Iordered.

I learned that this new plan takes time, patience and a lot of faith in the theory that havingexcellent grades isn't really important.

When my older kids, now in college and high school, were young, I brought in the rules ofmodern parenting. They are unspoken, but followed carefully. First, you must let your childhave a variety of activities. After all, you never know where you'll find a genius (天才). Second, if the child shows the slightest talent (才能), the activity must be pushed with lessons, special coaching (辅导) and practice of several days a week. Every minute should be taken and every minute has a purpose. That was really too much for my children.

Now with the new plan, we told stories, We listened to music. And' the. kids played with bikes, balls, and whatever was handy. Nobody kept score. In fact, the boys played outside so much that the lawn was worn down to the soil in places. They've made friends with those who come from all over the neighbourhood to play games.

We like those peaceful evenings. Ben and Nick have a good time this fall, MaYbe that's because the time offhas allowed us to enjoy each other's company;

40.What was new for the family last fall?

A. The children began to learn music when school was over.

B. The writer arranged no' extra lessons for the children.

C.The writer found no time to play with the sons.

D. The children had nothing toclo alter schooli

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更多“B Last fall was a first-of-its-kind season. I did not arrange (安排) any after-school clas”相关的问题

第1题

Section B – TWO questions ONLY to be attemptedAmbion is the third largest industrial count

Section B – TWO questions ONLY to be attempted

Ambion is the third largest industrial country in the world. It is densely populated with a high standard of living. Joe Swift Transport (known as Swift) is the largest logistics company in Ambion, owning 1500 trucks. It is a private limited company with all shares held by the Swift family. It has signifi cant haulage and storage contracts with retail and supermarket chains in Ambion. The logistics market-place is mature and extremely competitive and Swift has become market leader through a combination of economies of scale, cost effi ciencies, innovative IT solutions and clever branding. However, the profi tability of the sector is under increased pressure from a recently elected government that is committed to heavily taxing fuel and reducing expenditure on roads in favour of alternative forms of transport. It has also announced a number of taxes on vehicles which have high carbon emission levels as well as reducing the maximum working hours and increasing the national minimum wage for employees. The company is perceived as a good performer in its sector. The 2009 fi nancial results reported a Return on Capital Employed of 18%, a gross profi t margin of 17% and a net profi t margin of 9?15%. The accounts also showed a current liquidity ratio of 1?55 and an acid test ratio of 1?15. The gearing ratio is currently 60% with an interest cover ratio of 8.

10 years ago the northern political bloc split up and nine new independent states were formed. One of these states was Ecuria. The people of Ecuria (known as Ecurians) traditionally have a strong work ethic and a passion for precision and promptness. Since the formation of the state, their hard work has been rewarded by strong economic growth, a higher standard of living and an increased demand for goods which were once perceived as unobtainable luxuries. Since the formation of the state, the government of Ecuria has pursued a policy of privatisation. It has also invested heavily in infrastructure, particularly the road transport system, required to support the increased economic activity in the country.

The state haulage operator (EVM) was sold off to two Ecurian investors who raised the fi nance to buy it from a foreign bank. The capital markets in Ecuria are still immature and the government has not wished to interfere with or bolster them. EVM now has 700 modern trucks and holds all the major logistics contracts in the country. It is praised for its prompt delivery of goods. Problems in raising fi nance have made it diffi cult for signifi cant competitors to emerge. Most are family fi rms, each of which operates about 20 trucks making local deliveries within one of Ecuria’s 20 regions.

These two investors now wish to realise their investment in EVM and have announced that it is for sale. In principle, Swift are keen to buy the company and are currently evaluating its possible acquisition. Swift’s management perceive that their capabilities in logistics will greatly enhance the profi tability of EVM. The fi nancial results for EVM are shown in Figure 1. Swift has acquired a number of smaller Ambion companies in the last decade, but has no experience of acquiring foreign companies, or indeed, working in Ecuria.

Joe Swift is also contemplating a more radical change. He is becoming progressively disillusioned with Ambion. In a recent interview he said that ‘trading here is becoming impossible. The government is more interested in over regulating enterprise than stimulating growth’. He is considering moving large parts of his logistics operation to another country and Ecuria is one of the possibilities he is considering.

Section B – TWO questions ONLY to be attemptedAmbi

Required:

(a) Assess, using both fi nancial and non-fi nancial measures, the attractiveness, from Swift’s perspective, of EVM as an acquisition target. (15 marks)

(b) Porter’s Diamond can be used to explore the competitive advantage of nations and could be a useful model for Joe Swift to use in his analysis of countries that he might move his company to.

Examine using Porter’s Diamond (or an appropriate alternative model/framework) the factors which could infl uence Swift’s decision to move a large part of its logistics business to Ecuria. (10 marks)

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第2题

You've probably had the experience of having someone fall in love with you when you didn't
feel the same way. In such a case it's hard to know what to do. You don't want to be so obvious in your efforts that you make an enemy of him.

A friend of mine had this problem and handled it in the most tactful (得体的) way I've ever seen. Instead of telling her admirer directly, she devoted herself to introducing him to every girl she knew. Whenever she had a date with him, she arranged to drop in at the home of one of her girl friends. At last he clicked (一见如故) with one of these girls, and then everyone was happy. My friend was rid of a problem and she still had the young man as a friend, which was just what she wanted him to be.

Of course this solution may not work for you. You may have your own way of dealing with the problem. But whatever you decide to do, keep one thing in mind—the boy in question has feelings every bit as sensitive as your own. So try to find a way of discouraging him without hurting him.

The best title for this passage would be______.

A.How to Make a Friend

B.Problems of Dating

C.Good Advice for Girls

D.How to Free Yourself from an Admirer

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第3题

It was very cold last Sunday. Paul and his friends Allen, Bill and Betty went to the l
ake after breakfast. They began to skate on the ice. Paul skated better than his three friends. He skated fast and didn’t know a piece of ice was broken. He fell into the water. His friends were afraid and called for help. Just then two workers walked there and heard them. They ran there quickly and helped the boy come out of the water. Then they took him to a hospital. Paul and his parents thanked them very much.

1. When did the children go skating?

A. After breakfast.

B. Before supper.

C. After lunch.

D. At lunch.

2. How many children skated on the lake?

A. Three.

B. Four.

C. Five.

D. Six.

3. Who skated best of all the children?

A. Allen did.

B. Paul did.

C. Bill did.

D. Worker did.

4. Why did Paul fall into the water?

A. Because he skated fast.

B. Because he was not good at skating.

C. Because he didn’t know the ice there was broken.

D. Because he skated slow.

5. Who helped Paul?

A. His friends.

B. His parents.

C. Two workers.

D. Betty.

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第4题

Rather than be burned to death in his blazing shell-torn Lancaster on a bombing raid o
ver Germany in 1944, Royal Air Force Gunnery Sergeant Nicholas Alkemade jumped from 18, 000 feet without a parachute (降落伞), calculating that this would be a quicker and less painful death.Unbelievably, he suffered only slight injuries. The last part of his 122-mile-per-hour fall was broken by the branches of young pine trees, thick springy undergrowth, and finally deep snow. "It was rather like bouncing on a trampoline, " he recalled.Sergeant Alkemade's experience is a dramatic rebuttal of the idea that people falling from great heights are dead before they hit the ground. Asphyxia, brought about by the speed of the fall, and heart failure through shock were thought to occur long before the final impact.The fallacy of this belief has been amply (充分地) demonstrated by free-fall parachutists who regularly drop several miles before opening their parachutes. In 1960 Capt. Joseph Kittinger jumped from a balloon in the United States and fell 16 miles before opening his parachute. He landed conscious and unhurt.

1.According to the passage, Nicholas Alkemade ____.

A、was a German officer during the Second World War

B、had often jumped from a height of about 18, 000 feet

C、was a British officer

D、calculated the height with a special instrument

2.Nicholas jumped out of his plane because ____.

A、he was a good parachutist

B、he would otherwise be burned to death

C、he wanted to become a hero

D、the Royal Air Force instructed him to do so

3.Nicholas's experience was ____.

A、only an experiment

B、just as he had expected it to be

C、something painful and quick

D、quite unimaginable

4.Which of the following in the passage was the name of Nicholas's plane? ____

A、Lancaster

B、Gunnery

C、Trampoline

D、Asphyxia

5.The passage tells us that Capt. Joseph Kittinger ____.

A、served as a pilot during the Second World War

B、did not believe that people would die if they jumped from a plane without parachutes

C、made a successful free-fall land from a balloon

D、often forgot to open his parachute when jumping from a plane

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第5题

It happened in the late fall of 1939 when, after a Nazi submarine had penetrated the Briti
sh sea defense around the Firth of Forth and damaged a British cruiser, Reston and a colleague contrived to get the news past British censorship. They cabled a series of seemingly harmless sentences to The Times's editors in New York, having first sent a message instructing the editors to regard only the last word of each sentence. Thus they were able to convey enough words to spell out the story. The fact that the news of the submarine attack was printed in New York before it had appeared in the British press sparked a big controversy that led to an investigation by Scotland Yard and British Military Intelligence. But it took the investigators eight weeks to decipher The Times's reporters' code, an embarrassingly slow bit of detective work, and when it was finally solved the incident had given the story very prominent play, later expressed dismay that the reporters had risked so much for so little. And the incident left Reston deeply distressed. It was so out of character for him to have. become involved in such a thing. The tactics were questionable and, though the United States was not yet in the war, Britain was already established as America's close ally and breaking British censorship seemed both an irresponsible and unpatriotic thing to do.

The episode recounted in the passage took place ______.

A.just prior to the outbreak of the Second World War

B.bofore Britain entered the Second World War

C.before the United States entered the Second World War

D.while the United States was in the Second World War

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第6题

if语句结束的标志是()

A.end

B.fin

C.endif

D.fi

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第7题

You are the audit supervisor of Seagull & Co and are currently planning the audit of y
our existing client, Eagle Heating Co (Eagle), for the year ending 31 December 2014. Eagle manufactures and sells heating and plumbing equipment to a number of home improvement stores across the country.

Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable.

In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed.

You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses.

Required:

Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.

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第8题

philosophy/fə'lɑsəfi/()

A.试验

B.实验

C.理论

D.哲学

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第9题

FI方法论的第五步是()

A.评估当前情况

B.分解FI损失

C.恢复并改善现行标准

D.优化价值链

E.建立零损失系统

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第10题

FI方法论的第一步是()

A.评估当前情况

B.分解FI损失

C.恢复并改善现行标准

D.优化价值链

E.建立零损失系统

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