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In Britain people _____________ four million tons of potatoes every year.
A) swallow B) dispose
C) consume D) exhaust
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(b) You are the audit manager of Johnston Co, a private company. The draft consolidated financial statements forthe year ended 31 March 2006 show profit before taxation of $10·5 million (2005 – $9·4 million) and totalassets of $55·2 million (2005 – $50·7 million).Your firm was appointed auditor of Tiltman Co when Johnston Co acquired all the shares of Tiltman Co in March2006. Tiltman’s draft financial statements for the year ended 31 March 2006 show profit before taxation of$0·7 million (2005 – $1·7 million) and total assets of $16·1 million (2005 – $16·6 million). The auditor’sreport on the financial statements for the year ended 31 March 2005 was unmodified.You are currently reviewing two matters that have been left for your attention on the audit working paper files forthe year ended 31 March 2006:(i) In December 2004 Tiltman installed a new computer system that properly quantified an overvaluation ofinventory amounting to $2·7 million. This is being written off over three years.(ii) In May 2006, Tiltman’s head office was relocated to Johnston’s premises as part of a restructuring.Provisions for the resulting redundancies and non-cancellable lease payments amounting to $2·3 millionhave been made in the financial statements of Tiltman for the year ended 31 March 2006.Required:Identify and comment on the implications of these two matters for your auditor’s reports on the financialstatements of Johnston Co and Tiltman Co for the year ended 31 March 2006. (10 marks)
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(b) You are the audit manager of Petrie Co, a private company, that retails kitchen utensils. The draft financialstatements for the year ended 31 March 2007 show revenue $42·2 million (2006 – $41·8 million), profit beforetaxation of $1·8 million (2006 – $2·2 million) and total assets of $30·7 million (2006 – $23·4 million).You are currently reviewing two matters that have been left for your attention on Petrie’s audit working paper filefor the year ended 31 March 2007:(i) Petrie’s management board decided to revalue properties for the year ended 31 March 2007 that hadpreviously all been measured at depreciated cost. At the balance sheet date three properties had beenrevalued by a total of $1·7 million. Another nine properties have since been revalued by $5·4 million. Theremaining three properties are expected to be revalued later in 2007. (5 marks)Required:Identify and comment on the implications of these two matters for your auditor’s report on the financialstatements of Petrie Co for the year ended 31 March 2007.NOTE: The mark allocation is shown against each of the matters above.
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Proper lubrication of the main bearings is more easily obtained in a single acting, four-stroke/cycle diesel engine than in a tow-stroke/cycle diesel engine because________.A.The direction of pressure on the journal in four-stroke engine is continuouslyB.positive feed lubricators are installed on all bearings of four-stroke engine, whereas as a splash feed system is used on tow-stroke engineC.four-stroke engines usually utilize a heavier grade of oil than tow-stroke enginesD.Low-stroke engines usually consume less lube oil than four-stroke engines
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We suggest your order()a minimum quantity of 10,000 tons.
A、call forB、calls forC、call onD、call up
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下列语句能给数组赋值而不使用for循环的是A．myArray{[1]="One";[2]="Two";[3]="Three";}B．String s[5]=new String[]{"Zero", "One", "Two", "There", "Four"};C．String s[]=new String[]{"Zero", "One", "Two", "There", "Four"};D．String s[]=new String[]=|"Zero", "One", "Two", "There", "Four"};
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_____ shows 1.2 meter and the specific gravity of the oil is 0.96According to the measuring scale, that makes 150 tons.A.The piston rodB.The push rodC.The sounding rodD.The connecting rod
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Freight rates are mostly charged________.A.by the weight(tons)of cargoB.by the capacity(tons)of vesselC.by DW of the vesselD.by the draft of the vessel
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第二篇 Chronic Diseases: The World's Leading KillerChronic diseases are the leading cause of death in the world.Yet health experts say these conditions are often the most preventable.Chronic diseases include heart disease, stroke,cancer,diabetes（糖尿病）and lung disorders.The World Health Organization says chronic diseases lead to about seventeen million early deaths each year.This United Nations agency expects more than three hundred eighty million people to die of chronic diseases by 2015.It says about eighty percent of the deaths will happen in developing nations.The WHO says chronic diseases now cause two-thirds of all deaths in the Asia-Pacific area,ln ten years it could be almost three-fourths.People are getting sick in their mosteconomically productive years.In fact,experts say chronic diseases are killing more middle-aged people in poorer countries than in wealthier ones.The WHO estimates that chronic diseases will cost China alone more than five hundred thousand million dollars in the next ten years.That estimate represents the costs of medical treatment and lost productivity.Russia and lndia are also expected to face huge economic losses.Kim Hak-Su is the head of the United Nations Economic and Social Commission for Asia and the Pacific.Last week in Bangkok he presented a WHO report on the problem.It says deaths from chronic diseases have increased largely as the result of economic gains in many countries.The report details the latest findings from nine countries.They include Brazil,Britain, Canada,China,India and Nigeria.The others are Pakistan,Russia and Tanzania.Mister Kim says infectious and parasitic（寄生的）diseases have until recently been the main killers in Asia and the Pacific.But he says they are no longer the major cause of death in most countries.Health officials say as many as eighty percent of deaths from chronic diseases could be prevented.They say an important tool for governments is to restrict the marketing of alcohol and tobacco to young people.Also,more programs are needed to urge healthy eating and more physical activity.UN officials aim through international action to reduce chronic-disease deaths by two percent each year through 2015.They say meeting that target could save thirty-six million lives.That includes twenty-five million in Asia and the Pacific. How many people in developing countries will probably die of chronic diseases by 2015?A: More than 17 million.B:More than 380 million.C: More than 304 million.D: More than 25 mullion.
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In any country, the "standard ofliving" means the average person′s share of the goods and services whichthe country produces. Therefore, a country′s standard of living depends firstand foremost on its capacity to produce wealth. "Wealth" in thissense is not money, but "goods" such as food and clothing, and"services" such as transport and entertainment.
The capacity to produce wealth depends uponmany factors, most of which have an effect on one another. To a great extent,wealth depends upon a country′s natural resources, such as coal, gold, andother minerals, water supply and so on. Some regions of the world are wellsupplied with coal and minerals, and some are not.
Next to natural resources comes the abilityto turn them to use. Some countries are perhaps well off in natural resources,but unable to develop their resources. They suffered for many years from civiland external wars. Peaceful political and stable conditions enable a country todevelop its natural resources effectively, and to produce more wealth thananother country equally well served by nature but less well ordered. Anotherimportant factor is the technical efficiency of a country′s people.Industrialized countries that have trained numerous skilled workers andtechnicians produce wealth more than countries whose workers are largelyunskilled.
A country′s standard of living does notonly depend upon the wealth that is produced and consumed within its ownborders, but also upon what is indirectly produced through international trade.
For instance, Britain′s wealth isfoodstuffs and other agricultural products would be much less if she had todepend only on those grown at home. Trade makes it possible for her surplusmanufacture goods to be traded abroad for the agricultural products. In thisaspect, a country′s wealth is much influenced by its manufacturing capacity,provided that other countries can be found ready to accept its manufactures. A country′s capacity to produce wealthdepends on all the factors EXCEPT FOR ______
A.people's share of its goods
B.political and social stability
C.qualities of its workers
D.use of natural resources
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下列给字符串二维数组进行赋值的语句中，错误的是（）。A．String s[ ] [ ] = new String [ ] [ ] { { “One “ , “ Two “ }, { “ Three “ , “ Four “ } } ;B．String s[ ] [ ] = { { “ One “ , “Two “},{ “ Three “ , “ Four “ } } ;C．String s[ ] [ ] = new String [ ] [ ] { { “Zero”} , { “ One ” , “Two” , “ Three” , “ Four” } } ;D．String s[ 2] [2 ] = { { “ One ” , “Two”},{“ Three” , “ Four” } } ;
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