Accountant Wanted: Excellent Career Opportunity Tender Plus is a highly successful Gold Coast food processing company enjoying a healthy and strong growth in Australia and export markets, and seeking to employ a qualified and experienced person to assume responsibility as the Company Accountant. Applicants should be qualified to CPA(合格职业会计师) status with at least 10 years accounting experience, and be able to demonstrate a proven track record in running a fully integrated accounting system in a manufacturing environment. Strong computer skills and literacy are essential, particularly in advanced spreadsheet(空白表格程序) usage. This position reports to the Manager of Finance and Administration. Your main responsibilities will be to ensure that the accounting function contributes to the overall achievement of corporate strategies and objectives by providing timely, accurate, and informative financial information. At the same time you will be responsible for further developing computerized accounting and information systems to add to overall company effectiveness and profitability. This is a long-term career position offering excellent rewards and challenges. Applicants should forward their details to: Manager of Finance and Administration PO Box 2055, Burleigh, MDC 4220 What kind of business is Tender Plus engaged in? ______.

第1题

Why has she changed her mind？A．Her accountant advised against taking such a trip.B．Her ann

Why has she changed her mind？

A．Her accountant advised against taking such a trip.

B．Her annual bonus was disappointingly low.

C．The value of the dollar has gone down.

D．She didn't have sufficient funds.

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第2题

Apart from choosing a partner for life and hopeful...

Apart from choosing a partner for life and hopefully having a family of ones own,perhaps the most important decision that one takes in life concerns the choice of a career.It is a good idea if young people realise that there is a big difference between a career and ajob. A job can mean anything from doing the washing up in a restaurant during the univer-sity vacation to working ina corner shop. It may be that a particular job lasts for years,but unless it involves some aspect of special training leading to qualifications, it remains a job and not a career, There are of. course. exceptions to this generalisation For example.many pop singers are self-trained, but the suecessful ones think of their development astheir career.

Of course. it has to be said that certain careers require fairly low level qualifications before a person can enter a training programme or gain experience on the job, In Britain,being a policeman or a nurse only requires a person to have the basic school leaving certificate of four or five GCSEs. Unfortunately, with the same kind of qualifications, a police -man can earn a quite reasonable salary, while,ordinary nurses are among the worst paid professionals of that society. Of course, certain careers take years of training for example, if one wants to become an accountant,a doctor or a lawyer. Even senior teachers, particularly those working in universities. may be in full-time educational training for eight years.

It is essential that young people choose their career carefully. It is no good wanting to he a doctor if one cannot stand the sighi of blood! It is pointless considering the teaching profession if one doctors not like young people. Some people even have the most peruliar And unrealistic ideas of what they want to do. Take for example the case of a young man who rang up a radio programme about careers recently and said he wanted advice on how to become a lion tamer! It is very likely that lion tamers (and there are not that many around) start working with animals at a very early age. They are probably born into a show business family. The young man on the radio, on the other hand, did not even seem to like cats.

What other two choices are important in life apart from a career？

A.Choosing a partner for life and doing the washing up in a restaurant.

B.Choosing a partner for life and working in a corner shop.

C.Choosing a partner for life and hopefully havinK a family of one’s own.

D.Taking a job and having a family of one’s own.

Which of these definitions of "generalisation" is suitable？A.An unspecific statement.

B.The main poim of an argument.

C.One idea leading on to another.

D.A detailed statement.

What does it require in Britain to be b policeman or a nurse？A.A training programme

B.The basic school leaving certificate of four or five GCSEs

C.Gain experience on the job

D.Special training leading to qualifications

For the following careers, which doesn’t take years of training？A.A fireman.

B.An accountant.

C.A senior teacher.

D.A doctor.

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第3题

We have looked into this case with our account department, and found they had missed t

his sum because the accountant who was()charge of your sum had been seriously ill and stayed in hospital for one month.

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第4题

The adjusting entry to recognize prepaid expense is necessary: ().

A、When an expense is paid in advance.

B、When an expense has been neither paid nor recorded as of the end of the accounting period.

C、Whenever an expense remains unpaid at the end of an accounting period.

D、Because the accountant is likely to forget to pay these unrecorded expenses.

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第5题

The adjusting entry to recognize an unrecorded expense is necessary: ().

A、When an expense is paid in advance.

B、When an expense has been neither paid nor recorded as of the end of the accounting period.

C、Whenever an expense remains unpaid at the end of an accounting period.

D、Because the accountant is likely to forget to pay these unrecorded expenses.

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第6题

Lincoln wanted to be a lawyer.（)

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第7题

Sam（）a pair ofshoes

A.want

B.wants

C.wanted

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第8题

None of the servants were ______ when Mr. Smith wanted to send a message.A．availableB．atta

None of the servants were ______ when Mr. Smith wanted to send a message.

A．available

B．attainable

C．approachable

D．applicable

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第9题

In a review of its provisions for the year ended 31 March 2015, Cumla’s assistant accounta

nt has suggested the following accounting treatments:

(i) Making a provision for a constructive obligation of $400,000; this being the sales value of goods expected to be returned by retail customers after the year end under the company’s advertised 30-day returns policy

(ii) Based on past experience, a $200,000 provision for unforeseen liabilities arising after the year end

(iii) The partial reversal (as a credit to the statement of profit or loss) of the accumulated depreciation provision on an item of plant because the estimate of its remaining useful life has been increased by three years

(iv) Providing $1 million for deferred tax at 25% relating to a $4 million revaluation of property during March 2015 even though Cumla has no intention of selling the property in the near future

Which of the above suggested treatments of provisions is/are permitted by IFRS？

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iv)

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第10题

wanted与tasted后面ed发音一样（）

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第11题

The physician wanted to operate on the patient according to this ___of procedure.

A.types

B.typing

C.typed

D.type

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