单选题When the farmers visited the city for the first time, they were _____ by its complicated traffic system.A evokedB bewilderedC divertedD undermined

题目
单选题
When the farmers visited the city for the first time, they were _____ by its complicated traffic system.
A

evoked

B

bewildered

C

diverted

D

undermined

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第1题:

According to the passage,most farmers' debts had to be paid______.

A. when the autumn harvest had just been completed

B. because wheat prices were high

C. as soon as the Winnipeg Grain Exchange demanded payment

D. when crop failure caused depression


正确答案:A
[解析] 见第二段第四、五行,事情经常是农民在收获后卖掉小麦,农场债务也随之到期。

第2题:

When evening came, the roads were completely ____________ of traffic.

A.empty

B.deserted

C.filled

D.clear


正确答案:A

第3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4题:

When Paul Osman,the Sales Manager of Jayal Motors which makes mopes,visited a city( )to break into a new market,finding an agent was his first job.He was fortunate to be introduced to Adam Fortesque,a well established agent.

A.in an purpose
B.for the aim
C.for the try
D.in an attempt

答案:D
解析:
aim和purpose的搭配是with the aim of和for the purpose of,所以[A]、[B]都可排除。try做名词讲时经常与动词连用。attempt“试图,尝试”。表示“在试图做某事时”可以说in one’s attempt to do sth.但若要表示“在作某一次尝试时”一般应用介词on,如:on the first/second attempt,因此选[D]。

第5题:

The discount houses were first established in that period of time ________ people‘s purchasing power was low. A. which B. that C. when D. where


正确答案:C

第6题:

Passage Three

People enjoy talking about "firsts." They like to remember their first love or their first car. But not all firsts

are happy ones. Few people enjoy recalling the firsts that are bad.

One of history's bad but important firsts was the first car accident. Autos were still young when it happened. The crash took place in New York City. The year was 1896. The month was May. A man from Massachusetts was visiting the city in his new car. At the time, bicycle riders were still trying to get used to the new set of wheels on the road. No one is sure who was at fault. In any case, the bike and the car collided. The man on the bike was injured. The driver of the car had to stay in jail and wait for the hospital report on the bicycle rider. Luckily, the rider was not killed.

Three years later, another automobile first took place. The scene was again New York City, a real estate broker named Henry Bliss stepped off a streetcar. He was hit by a passing car. Once again, no one is sure just how it happened or whose fault it was. The driver of the car was put in jail. Poor Mr. Bliss became the first person to die in a car accident.

44. In each accident the driver was ______.

A. found guilty

B. set free

C. laughed at

D. put in jail for a while


正确答案:D
    44.第二段和第三段。两次车祸的汽车司机都被送进监狱。选项 D是正确的。

第7题:

回答 68 ~ 71 题: D Liverpool, my hometown, is a unique city.It is so unique that in 2004 it became a World Heritage(遗产)Site.

I recently returned to my home city and my first stop was at a museum on the River Mersey.Blanketed in mist(薄雾),Victorian architecture rose from the banks of the river, responded to the sounds of sea-birds, and appeared unbelievably charming.When I headed toward the centre, I found myself surrounded by buildings that mirror the best palaces of Europe.It is not hard to imagine why, on first seeing the city, most visitors would be overpowered by the beauty of the noble buildings, which are solid signs of Liverpool’s history.

As if to stress its cultural role, Liverpool has more museums and galleries(美术馆)than most cities in Britain. At Walker Art Gallery, I was told that it has the best collections of Victorian paintings in the world, and is the home of modern art in the north of England. However, culture is more than galleries. Liverpool offers many music events. As Britain’s No.1 music city, it has the biggest city music festival in Europe, and its musicians are famous all over the world.Liverpool is also well-known for its football and other sports events. Every year, the Mersey River Festival attracts thousands of visitors, making the city a place of wonder.

As you would expect from such a city, there are restaurants serving food from around the world. When my trip was about to complete, I chose to rest my legs in Liverpool’s famous Philharmonic pub(酒馆). It is a monument to perfection, and a heritage attraction itself.

Being a World Heritage Site , my home city is certainly a place of “outstanding universal value.It is a treasure nouse with plenty of secrets for the world to explore.

第13题:Visitors who see the city for the first time would be deeply impressed by________

A. its charming banks

B. its famous museums

C. its wonderful palaces

D. its attractive buildings


正确答案:
D

第8题:

Passage One

Questions 21 to 25 are based on the following passage.

During the early years of this century,wheat was seen as the very lifeblood of Western Canada. When the crops were good,the economy was good;when the crops failed. there was depression. People on city streets watched the yields and the price of wheat with almost as much feeling as if they were growers. The marketing of wheat became an increasingly favorite topic of conversation.

War set the stage for the most dramatic events in marketing the western crop. For years farmers mistrusted speculative(投机的)grain selling as carried on through the Winnipeg Grain Exchange. Wheat prices were generally low in the autumn,but farmers could not wait for markets to improve. It had happened too often that they sold their wheat soon after harvest when farm debts were coming due,only to see prices rising and speculators getting rich. On various occasions,producer groups asked for firmer controls,but governments had no wish to become involved,at least not until wartime wheat prices threatened to run wild.

Anxious to check inflation(通货膨胀)and rising living costs,the federal government appointed a board of grain supervisors(监视员)to handle deliveries from the crops of 1917 and 1918. Grain Exchange trading was suspended,and farmers sold at prices fixed by the board. To handle the crop of 1919,the government appointed the first Canadian Wheat Board,with full authority to buy,sell. and set prices.

The author uses the term “lifeblood” to indicate that wheat was______.

A. difficult to produce in large quantities

B. susceptible to many parasites(寄生虫)

C. essential to the health of the country

D. expensive to gather and transport


正确答案:C
[解析] 阅读四个选项可知C选项为正确答案,意为小麦是国家的命脉。

第9题:

When King Philip V and his queen visited the city of Granada, they ______.

A. heard drums and royal music

B. didn't find fine horses

C. saw that there was no change in the palace

D. experienced an earthquake


正确答案:A
本题属细节题。文章第三段第四句已明确点明。

第10题:

When television first began to expand,very few of the people who had becom commentators were able to be equally effective on television.Some of the experienced when they were trying to( )technical.

A.turn
B.adapt
C.alter
D.modify

答案:B
解析:
adapt to“适应”。C.alter(改变)和D.modify(修改)不可与to搭配,可排除。A.turn to(求助于)不符合“收音机评论员试着适应电视这一新的媒体”这句话的意思。

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