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3 (a) Discuss why the identification of related parties, and material related party transactions, can be difficult for
auditors. (5 marks)
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Metamediary model can facilitate transactions between buyer and sellers, and it get involved in the actual exchange of goods or services between the parties.()
此题为判断题(对，错)。
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In this passage, "optical" can be understood as related to ______.A．lightB．audioC．electronicsD．multimedia
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3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additionalaudit risk.Required:Discuss this statement. (7 marks)
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What can you infer from the text about the dinner party?
A、It's a pleasure going to a dinner party.B、Dinner parties help you get to know other people.C、You can have unusual foods at dinner parties.D、Guests seldom enjoy the party.
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Income is recognized when an increase in future benefits related to an increase in an asset of a decrease of a liability has arisen that can be measured reliably.()
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Automatic identification systems（AIS）are required to ______．A.provide safety-related information automatically to shore stations，other vessels and aircraftB.receive safety-related information automatically from similarly equipped vesselsC.exchange safety-related information with shore-based facilitiesD.All of the above
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Premises that are related to each other seems to be dispensable because .A. Kant thinks they are indispensable
B. either of them can resolve the paradox
C. the premises are separated
D. the premises can account for the theory
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（）is an open,distributed ledger that can record transactions between two parties efficiently and in a verifiable and permanent way.A.Internet of things
B.Blockchain
C.Edge computing
D.Artificial intelligence
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In the past few decades,the influence of political parties has been declining（）Aso the political parties are no longer importantBso an independent presidential candidate can win a national electionCbut without the backing of a political party,a presidential candidate still cannot winDso the presidential election has become more unpredictable
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In general, factors influencing transportation costs can be grouped into 2 major categories---product-related factors and market-related factors. Please find below, （）is not belong to the market-related factors.A、Transport distanceB、Location of marketsC、Freight traffic in a regionD、Seasonality of product movements
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The RECYCLEBIN parameter is set to ON for your database. You drop a table，PRODUCTS，from the SCOTT schema. Which two statements are true regarding the outcome of this action？（）A、 All the related indexes and views are automatically droppedB、 The flashback drop feature can recover only the table structureC、 Only the related indexes are dropped whereas views are invalidatedD、 The flashback drop feature can recover both the table structure and its data
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问答题Practice 5 Discussion—about 5 minutes. In this part of the test you are given a discussion topic. You have 30 seconds to look at the prompt card, and example of which is below, and then about 3 minutes to discuss the topic with your partner. After that the examiner will ask you more questions related to the topic. For two candidates Flexible Working Time Your company wants a flexible working time. You are asked to discuss about it. Discuss the situation and decide: ● Is it practical or not ● name the advantages and disadvantages For three candidates Flexible Work Time Your company wants a flexible working time. You are asked to discuss about it. Discuss the situation and decide: ● Is it practical or not ● name the advantages and disadvantages ● If needed, cite the accurate example to fight for／against it.
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单选题According to the passage, why is the happiness of the general public a difficult subject for the government?A
It can not be adequately explained by statistical data.B
It is not related to a culture of short-termism.C
People need to cope with inflation and unemployment first.D
People place too much value on happiness and well-being.
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单选题According to the passage, which of the following is NOT true?A
Some people with mental illness can become musical masters.B
Some parts of the brain are closely related to music.C
Some people are born with disability of music.D
Some parts of the brain are closely related to disease.
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问答题题目要求: In this part of the test, the examiner reads out a scenario and gives you some prompt material in the form of pictures or words. You have 30 seconds to look at the task prompt, an example of which is below, and then about two minutes to discuss the scenario with your partner. After that, the examiner will ask you more questions related to the topic.Practice 1 For two or three candidates I’m going to describe a situation. Your company is going to rent offices. Talk together about the topics you could include when you decide to rent offices. Decide which 3 topics you think are most important. * three minutes for groups of three candidates Prompt material Topics to include ●Location ●Cost ●Transportation Follow-up questions: (l) Are facilities important when renting office? (Why? / Why not? ) (2) Do you think security system should be safe? (Why? / Why not? ) (3) Why do big companies also choose big office buildings? (Why? / Why not? )
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问答题Practice 6 Discussion—about 5 minutes In this part of the test you are given a discussion topic. You have 30 seconds to look at the prompt card, an example of which is below, and then about 3 minutes to discuss the topic with your partner. After that the examiner will ask you more questions related to the topic. Time Management Your company has found that ineffective time management is one of the major problem areas throughout the workforce. You have been asked to put forward some suggestions for improving the situation. Discuss, and decide together: ● Why poor time management can become a major problem in companies ● What procedures could be adopted to ensure that time is managed effectively.
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单选题Library patrons can either hunt through the card files or go to the librarian if they have _____ related to book listings.A
reviewsB
informationC
inquiriesD
topics
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单选题Which of the following statements is TRUE regarding automatic identification systems（AIS）（）.A
AIS is a global tracking system that relies upon INMARSAT C service to communicate vessel position and other safety related information to similarly equipped vessels，aircraft and shore stations within the areaB
AIS is a short-range 3 cm X-band radar system that automatically sends a vessel's position and other safety related information to similarly equipped vessels，aircraft and shore stations within the areaC
AIS is a short-range VHF-FM system that automatically broadcasts a vessel's position and other safety related information frequently to similarly equipped vessels，aircraft and shore stations within the areaD
AIS is a one-way centrally managed system that requires the local VTS to send commands to instruct each vessel to broadcast position and other safety related information to similarly equipped vessels，aircraft and shore stations within the area
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单选题Automatic identification systems (AIS) are required to（）.A
provide safety-related information automatically to shore stations，other vessels and aircraftB
receive safety-related information automatically from similarly equipped vesselsC
exchange safety-related information with shore-based facilitiesD
All of the above
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