练习4  Childhood is a time when there are few responsibilities

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练习4  Childhood is a time when there are few responsibilities to make life difficult. If a child has good parents, he is fed, looked after and loved, whatever he may do. (1) It is impossible that he will ever again in his life be given so much without having to do anything in return. In addition, life is always presenting new things to the child—things that have lost their interest for older people because they are too well-known. (2) But a child has his pains: he is not so free to do what he wishes to do; he is continually being told not to do things, or being punished for what he has done wrong.
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相似问题和答案

第1题:

Unluckily, when I dropped in , Dr. Smith (), so we only had time for a few words.

A、just left

B、was just leaving

C、has just left

D、had just left


参考答案:B

第2题:

4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidance

regarding opening balances when the financial statements are audited for the first time or when the financial

statements for the prior period were audited by another auditor.

Required:

Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)


正确答案:
4 JOHNSTON CO
(a) Reporting responsibilities specific to initial engagements
For initial audit engagements, the auditor should obtain sufficient appropriate audit evidence that:
■ the opening balances do not contain misstatements that materially affect the current period’s financial statements;
■ the prior period’s closing balances have been correctly brought forward to the current period (or, where appropriate, have
been restated); and
■ appropriate accounting policies are consistently applied or changes in accounting policies have been properly accounted
for (and adequately presented and disclosed).
If the auditor is unable to obtain sufficient appropriate audit evidence concerning opening balances there will be a limitation
on the scope of the audit. The auditor’s report should include:
■ a qualified (‘except for’) opinion;
■ a disclaimer of opinion; or
■ in those jurisdictions where it is permitted, an opinion which is:
– qualified (or disclaimed) regarding the results of operations (i.e. on the income statement); and
– unqualified regarding financial position (i.e. on the balance sheet).
If the effect of a misstatement in the opening balances is not properly accounted for and adequately presented and disclosed,
the auditor should express a qualified (‘except for’ disagreement) opinion or an adverse opinion, as appropriate.
If the current period’s accounting policies have not been consistently applied in relation to opening balances and if the change
has not been properly accounted for and adequately presented and disclosed, the auditor should similarly express
disagreement (‘except for’ or adverse opinion as appropriate).
However, if a modification regarding the prior period’s financial statements remains relevant and material to the current
period’s financial statements, the auditor should modify the current auditor’s report accordingly.

第3题:

The range of time allowed for an activity to be completed in is the _____.

A.Planned time (Duration).

B.Float time (LS - ES, or LF - EF).

C.Critical time (when ES = LS, or EF = LF).

D.Scheduled time (LF - ES).

E.Event.


正确答案:D
D

第4题:

Passage Five

In the United States, it is important to be on time, or punctual, for an appointment, a class, etc. However, this may not be true in all countries. An American professor discovered this difference while teaching a class in a Brazilian (巴西的) university. The two-hour class was scheduled' to begin at 10 A. M. and end at 12. On the first day, when the professor arrived on time, no one was in the classroom. Many students came after the scheduled time. Several arrived half an hour later. Few apologized for their lateness. Were these students being rude? He decided to study the students, behavior.

The professor talked to American and Brazilian students about lateness in both an informal and a formal situation: at a lunch with a friend and in a university class. He found that if they had a lunch appointment with a friend, the average American student defined lateness as 19 minutes after the agreed time. However, the average Brazilian student felt the friend was late after 33 minutes.

In an American university, classes not only begin at the scheduled time in the United States, but also end at the scheduled time. In the Brazilian class, only a few students left the class at 12: 00; many remained past 12: 30 to discuss the class and ask more questions. While arriving late may not be very important in Brazil, neither is staying late.

51. The word "punctual' most probably means______.

A. leaving soon after class

B. coming early

C. arriving a few minutes late

D. being on time


正确答案:D

51.答案为D  根据文章第一句it is important to be on timeor punctual可知punctual的意思是“守时”。

第5题:

Hyperbole is applied in ________.

A、What they really value among the gifts that we bring to them is intoxicating liquor, which enables them, for the first time in their lives, to have the illusion, for a few brief moments, that it is better to be alive than dead; on a few dates in paradise.

B、And when excitement by means of nicotine failed, a patriotic orator would stir them up to attack a neighbouring tribe, which would give them all the enjoyment that we (according to our temperament) derive from a horse race or a General Election.

C、But when he took to agriculture, …and to dream of the life hereafter in which he would perpetually hunt the wild boar of Valhalla.

D、It is scarcely possible to exaggerate the influence of vanity throughout the range of human life, from the child of three to the potentate at whose frown the world trembles.


参考答案:ABD

第6题:

Passage One

Questions 21 to 25 are based on the following passage.

How often one hears children wishing they were grown up, and old people wishing they were young again. Each age has its pleasures and its pains, and the happiest person is the one who enjoys what each age gives him without wasting his time in useless regrets.

Childhood is a time when there are few responsibilities. If a child has good parents, he is well fed, looked after and loved. It is unlikely that he will ever again in his life be given so much without having to do anything in return. In addition, life is always presenting new things to the child-things that have lost their interest for older people because they are too well known. A child finds pleasure in playing in the rain, or in the snow. His first visit to the seaside is a marvelous adventure.But a child has his pains:he is not so free to do as he wishes as he thinks older people are; he is continually being told what to do and what not to do.Therefore, a child is not happy as he wishes to be.

When the young man starts to earn his own living, he becomes free from the discipline of school and parents; but at the same time he is forced to accept.responsibilities. With no one to pay for his food, his clothes, or his room, he has to work if he wants to live comfortably. If he spends most of his time playing about in the way that he used to as a child, he will go hungry. And if he breaks the laws of society as he used to break the laws of his parents, he may get himself into trouble. If, however, he works hard, goes by the law and has good health, he may feel satisfied in seeing himself make steady progress in his job and in building up for himself his own position in society.

Old age has always been thought of as the worst age to be; but it is not necessary for the old to be unhappy. With old age comes wisdom and the ability to help others with advice wisely given. The old can have the joy of seeing their children making progress in life; they can watch their grandchildren growing up around them; and, perhaps best of all, they can, if their life has been a useful one, feel the happiness of having come through the battle of life safely and of having reached a time when they can lie back and rest, leaving everything to others.

21.The happiest people should be those who

A.face up to difficulties in life

B.hope to be young again

C.enjoy life in different ages

D.wish to be grown up


正确答案:C

 

第7题:

When I found quite a few pages()in the dictionary, I wrote the bookstore a letter of complaint.

A.missing

B.lost


正确答案: A

第8题:

● The range of time allowed for an activity to be completed in is the _____.

A Planned time (Duration).

B Float time (LS - ES, or LF - EF).

C Critical time (when ES = LS, or EF = LF).

D Scheduled time (LF - ES).

E Event.


正确答案:D

第9题:

I have so ______time to enjoy myself.

A. little

B. a little

C. few

D. a few


正确答案:A

14.答案为A  我几乎没有享受自我的时间。little表示“很少”,修饰不可数名词;alittle表示“有一点”,修饰不可数名词;few表示“很少”,修饰可数名词;a few表示“有一点”,修饰可数名词。

第10题:

Where there has been delay in carrying goods, the measure of damages ________ generally the difference between the market value of the goods at the time when they ought to have been delivered and the time when they were in fact delivered.

A.have

B.has

C.are

D.is


正确答案:D

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