单选题Sam has been appointed _____ manager of the engineering department to take _____ place of George.A /, /B the, /C the, theD /, the

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单选题

Sam has been appointed _____ manager of the engineering department to take _____ place of George.

/, /

the, /

the, the

/, the

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第1题：

听力原文：M: Did you talk with our new manager? He is looking for you these days. I think he has something important.

W: I have been out of town for 2 days. And until this morning I come back.

Q: What does the woman mean?

(17)

A．She hasn't talked with the new manager yet.

B．The new manager was not in the office.

C．She has been at home.

D．She didn't want to talk with the new manager.

正确答案：A
解析：语意推断题。对话中男士问女士是否同新来的经理谈过话，他猜想经理有什么重要的事情找她。女士回答：这两天一直出城在外，直到今天早上才回来(I have been out of town for 2 days. And until this morning I come back)。由此可知她还没有与新来的经理谈过话。故答案为A。

第2题：

The CEO ________ that Tony was appointed as the manager of the marketing department in today's meeting.

A、announced

B、declined

C、attended

参考答案：A

第3题：

Mrs. Brown, who has recently been _______ general manager of our company,is one of the most capable women I have ever worked with.

A. named

B. appointed

C. assigned

D. allocated

参考答案：B

第4题：

This is the first time that a woman has been______to the post.

A．granted

B．praised

C．pointed

D．appointed

正确答案：D
解析：本题考查动词词义的辨析。grant同意，允许；praise赞扬；point指出某人或某事物；appoint挑选某人做某工作，任命。根据句意“这是第一次女人被委派担任那个职位”。因此，D项符合题意。

第5题：

Since my brother was appointed the CEO, the company has been running in the ().

正确答案：black
解析：本句参考译文：自从我的哥哥(或弟弟)被推选为首席执行官以来，那家公司一直盈利。

第6题：

5 You are an audit manager in Dedza, a firm of Chartered Certified Accountants. Recently, you have been assigned

specific responsibility for undertaking annual reviews of existing clients. The following situations have arisen in

connection with three client companies:

(a) Dedza was appointed auditor and tax advisor to Kora Co, a limited liability company, last year and has recently

issued an unmodified opinion on the financial statements for the year ended 30 June 2005. To your surprise,

the tax authority has just launched an investigation into the affairs of Kora on suspicion of underdeclaring income.

(7 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations.

正确答案：
5 DEDZA CO
(a) Tax investigation
■ Kora is a relatively new client. Before accepting the assignment(s) Dedza should have carried out customer due
diligence (CDD). Dedza should therefore have a sufficient knowledge and understanding of Kora to be aware of any
suspicions that the tax authority might have.
■ As the investigation has come as a surprise it is possible that, for example:
– the tax authority’s suspicions are unfounded;
– Dedza has failed to recognise suspicious circumstances.
Tutorial note: In either case, Dedza should seek clarification on the period of suspicion and review relevant procedures.
■ Dedza should review any communication from the predecessor auditor obtained in response to its ‘professional inquiry’
(for any professional reasons why the appointment should not have been accepted).
■ A quality control for new audits is that the audit opinion should be subject to a second partner review before it is issued.
It should be considered now whether or not such a review took place. If it did, then it should be sufficiently well
documented to evidence that the review was thorough and not a mere formality.
■ Criminal property includes the proceeds of tax evasion. If Kora is found to be guilty of under-declaring income that is a
money laundering offence.
■ Dedza’s reputational risk will be increased if implicated because it knew (or ought to have known) about Kora’s activities.
(Dedza may also be liable if found to have been negligent in failing to detect any material misstatement arising in the
2004/05 financial statements as a result.)
■ Kora’s audit working paper files and tax returns should be reviewed for any suspicion of fraud being committed by Kora
or error overlooked by Dedza. Tax advisory work should have been undertaken and/or reviewed by a manager/partner
not involved in the audit work.
■ As tax advisor, Dedza could soon be making disclosures of misstatements to the tax authority on behalf of Kora. Dedza
should encourage Kora to make necessary disclosure voluntarily.
■ Dedza will not be in breach of its duty of confidentiality to Kora if Kora gives Dedza permission to disclose information
to the tax authority (or Dedza is legally required to do so).
■ If Dedza finds reasonable grounds to know or suspect that potential disclosures to the tax authority relate to criminal
conduct, then a suspicious transaction report (STR) should be made to the financial intelligence unit (FIU) also.
Tutorial note: Though not the main issue credit will be awarded for other ethical issues such as the potential selfinterest/
self-review threat arising from the provision of other services.

第7题：

Dear Mr. Brown,

Thank you for your letter of 6 September regarding Mr. John Green who has been employed by this company for the past 10 years.

Mr. Green served his apprenticeship (学徒) with Vickers Tools Ltd. in Manchester, followed by a three-year course of engineering for Production Engineers. He is technically well—qualified and for the past five years has been our Assistant Works Manager responsible for production and related business in our Sheffield factory. In all his job duties he has shown himself to be hard-working, responsible and in every way a very dependable employee.

I can strongly recommend Mr. Green as I feel sure that if he were to be chosen to manage your factory in Nairobi he would bring to his work a true atmosphere of teamwork, which would be found necessary and helpful by all who would work with him.

Sincerely yours，

Tom Smith

1. How long has Mr. Green been employed by the writer's company?

For ().

2. What kind of course did Mr. Green take?

A three-year course in engineering for ().

3. What job position has Mr. Green held in the past five years?

4.What does the writer think of Mr. Green as an employee?

He is hard-working, () and dependable.

5.What is the purpose of this letter?

To () Mr. Green to manage a factory in Nairobi.

答案：1.10years,2.Production Engineersl,3.Assistant Words Manger,4.responsible,5.strongly recommed

第8题：

— You are the manager of the marketing department in your company. A new assistant manager has recently been appointed and will start work soon.

— Write an email to all staff in the department:

— explaining the need for the appointment

— saying when the assistant manager will start work

— describing the experience the assistant manager has.

— Write 40 - 50 words.

From: Candace Woodward

To: All marketing staff

Subject: New assistant manager

正确答案：To support our strategy of growing sales in our Asian and African markets a new position of assistant manager has been created. Paul Fisher has been appointed and will start on 1st September Paul has worked for several years in marketing toys concentrating on the Far East.
To support our strategy of growing sales in our Asian and African markets, a new position of assistant manager has been created. Paul Fisher has been appointed, and will start on 1st September Paul has worked for several years in marketing toys, concentrating on the Far East.

第9题：

He is a competent young man. Since he became Manager, the company has been running in the ________.

A.red

B.brown

C.white

D.black

正确答案：D
解析：本句参考译文：他是一个能力超群的年轻人，自从他成为那家公司的经理，公司就一直盈利。【知识点来源：Unit 4】本题考查英语颜色词的联想意义。习语“in the black”寓意：盈利。

第10题：

According to the manager of ABB Corp., this new service _______ very positively by customers who get the service details and cost information quicker.

A.has received
B.has been received
C.have received
D. has been receiving

答案：B

解析：

Sam has been appointed _____ manager of the engineering depa

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