2021国开大学电大本科《高级英语写作》期末试题及答案

The "control points" in the work breakdown structure used for isolated assignments to work centers are referred to as:

A.Work packages.

B.Subtasks.

C.Tasks.

D.Code of accounts.

E.Integration points.


正确答案:C

C


● The "control points" in the work breakdown structure used for isolated assignments to work centers are referred to as:

A Work packages.

B Subtasks.

C Tasks.

D Code of accounts.

E Integration points.


正确答案:C


It is time that your sister_____for the final examination,which is only two weeks away.

A. starts

B. starts to prepare

C. starts to be preparing

D. started preparing


参考答案:D 


(ii) the strategy of the business regarding its treasury policies. (3 marks)

(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the

report.)


正确答案:
(ii) Strategy of the business regarding its treasury policies
Treasury policies are reviewed regularly by the Board. It is group policy to account for all financial instruments as cash
flow hedges. As a result, changes in the fair values of financial instruments are deferred in reserves to the extent the
hedge is effective and released to profit or loss in the time periods in which the hedged item impacts profit or loss.
The Group contracts fixed rate currency swaps and issues floating to fixed rate interest rate swaps to meet the objective
of protecting borrowing costs. The cash flow effects of the interest rate swaps match the cash flows on the underlying
instruments so that there is no net cash flow effect from movements in market interest rates. If the interest rate swaps
had not been transacted there could have been an increase in the annual net interest payable to the Group. The strategy
of the group is to minimise the exposure to interest rate fluctuations.


(c) Describe the examination procedures you should use to verify Cusiter Co’s prospective financial information.

(9 marks)


正确答案:
(c) Examination procedures
■ The arithmetic accuracy of the PFI should be confirmed, i.e. subtotals and totals should be recast and agreed.
■ The actual information for the year to 31 December 2006 that is shown as comparative information should be agreed
to the audited financial statements for that year to ensure consistency.
■ Balances and transaction totals for the quarter to 31 March 2007 should be agreed to general ledger account balances
at that date. The net book value of property, plant and equipment should be agreed to the non-current asset register;
accounts receivable/payable to control accounts and cash at bank to a bank reconciliation statement.
■ Tenders for the new equipment should be inspected to confirm the additional cost included in property, plant and
equipment included in the forecast for the year to 31 December 2008 and that it can be purchased with the funds being
lent by the bank.
■ The reasonableness of all new assumptions should be considered. For example, the expected useful life of the new
equipment, the capacity at which it will be operating, the volume of new product that can be sold, and at what price.
■ The forecast income statement should be reviewed for completeness of costs associated with the expansion. For
example, operating expenses should include salaries of additional equipment operatives or supervisors.
■ The consistency of accounting practices reflected in the forecast with International Financial Reporting Standards (IFRS)
should be considered. For example, the intangible asset might be expected to be less than $10,000 at 31 December
2008 as it should be carried at amortised cost.
■ The cost of property, plant and equipment at 31 December 2008 is $280,000 more than as at 31 December 2007.
Consideration should be given to the adequacy of borrowing $250,000 if the actual investment is $30,000 more.
■ The terms of existing borrowings (both non-current and short-term) should be reviewed to ensure that the forecast takes
full account of existing repayment schedules. For example, to confirm that only $23,000 of term borrowings will become
current by the end of 2007.
Trends should be reviewed and fluctuations explained, for example:
■ Revenue for the first quarter of 2007 is only 22% of revenue for 2006 and so may appear to be understated. However,
revenue may not be understated if sales are seasonal and the first quarter is traditionally ‘quieter’.
■ Forecast revenue for 2007 is 18% up on 2006. However, forecast revenue for 2008 is only 19% up on 2007. As the
growth in 2007 is before the investment in new plant and equipment it does not look as though the new investment
will be contributing significantly to increased growth in the first year.
■ The gross profit % is maintained at around 29% for the three years. However, the earnings before interest and tax (EBIT)
% is forecast to fall by 2% for 2008. Earnings after interest might be worrying to the potential lender as this is forecast
to rise from 12·2% in 2006 to 13·7% in 2007 but then fall to 7·6% in 2008.
The reasonableness of relationships between income statement and balance sheet items should be considered. For example:
■ The average collection period at each of the balance sheet dates presented is 66, 69, 66 and 66 days respectively (e.g.
71/394 × 365 = 66 days). Although it may be realistic to assume that the current average collection period may be
maintained in future it is possible that it could deteriorate if, for example, new customers taken on to launch the new
product are not as credit worthy as the existing customer base.
■ The number of days sales in inventory at each balance sheet date is 66, 88, 66 and 65 days respectively (e.g. 50/278
× 365 = 66 days). The reason for the increase to 88 at the end of the first quarter must be established and
management’s assertion that 66 days will be re-established as the ‘norm’ corroborated.
■ As the $42,000 movement on retained earnings from 2007 to 2008 is the earnings before income tax for 2008 it may
be that there is no tax in 2008 or that tax effects have not been forecast. (However, some deferred tax effect might be
expected if the investment in new plant and equipment is likely to attract accelerated capital allowances.)


国家开放大学电大本科高级英语写作期末试题及答案(试卷号:1359)2022盗传必究Information for the examinees: This examination consists of 3 parts. They are: Part I: Vocabulary and Structure (10 points)Pari 2: Paragraph Organization and Development (40 points) Part 3: Writing (50 points) The total marks for this examination are 100 points. Time allowed for completing this examination is 90 minutes. There will be no extra time to transfer answers to the Answer Sheet ; therefore. you should write ALL your answers on the Answer Sheet as you do each task.Part 1 Vocnbulwry and Siruclurt (1() points)Questions I f ure lu*rd nn tbr rolhiwini:Chox FIVE nppnipriatr wordn r zpmvdmu from Iht list -h i complrtv the folloHing pamitrupti Ihcrr nrr I tiKEE cxlm choim that you don11 need. Write the letter if your chnicv on the AnKMrr ShcrLn. thereforeb inward c inclined to !网希皿1r. likelyL push % indicates 11 butA roniftion rxaniple iti thr rmiure ol waving (nrrwrlL In lt*ly ihr pnhn oi thr Hmhciirs id (3 rhe departing person on hz Sowwuchalftrn think thn1 cxpoinH one *4 nurrmdcr so pcrhap lhe French fbrmn (nrewell implies n rciinjiurnnCH of nnnuggrrsHian. Arnenams ore 5 ) Itnw the po!m nlso find move the llartencd hnnd Irom Irft to right.Part 2 Pnmgraph Orxanlmtion and Development inti)Questions 6 8 are ImMxi on thr following task. rt answer to complHc the pmRnaptu WriM )lur answer X. B nr C on your answer *heet6, In the first phcc n 仪 more nutritinuM thnn 5tore-b Mrcnftthvn Umdy IxjihLHome cooked food hus higher nuf ritiouR vnlutt than prepared food- A lot of prepared food is high in sugnr nnd fat. h h also not very fresh g it hfts lost nutnlion* value while fitting on the &hr1l waiting to be boughlk 丽 5 心前二 Wh. n family members prepare - meal Wether, they gd nmc logclher. Tf 1:也:,0 .M idro and dkg 时佻心 H. They havr fun “ 硕心.rrhtiati!ihl|reguhr brtwiiureUnonhipH iirr Mrongcr#HgzgkM food tn Kx.l for owr Iwnlth. our widlm. w UtnHv 1 hm him rrURon W Mt prepared food from ipoccry 5 s ruumni. on fit Choosr the best topic sentence (ur this pragrapkA. imELcnokd food m better for us thnn prepared food in nrvcrnl waysR Hume-cocked food tkeji time to prepare but il lanes very goodV- Honivcookcd food rrquireii (olkiwing several Meps.L Choose ihr best topic sentence (nr this paragraph. Kming ni a restaurant is nor 89 juniplc as n looks.K Many people enjoy eating at retnurantK(L li costs n lot of money to huy prepared food.氏 Cliuoxr the mi&sinK Mippuninx (ieiniLA They prepare healthy mcnlfLK They learn xo cammiinicntv with each otherC They nuiy hive n hrRr or small family.Question 9 ( nmpktr t

Part A

Directions:

Suppose you are going to graduate. You want to hold a yard sale before you leave. Write a poster to advertise your sale, providing the following information:

1) time and place of the sale,

2) items for sale, and

3) ways to contact you.

You should write about 100 words neatly on ANSWER SHEET 2. Do not sign your own name. Use “Li Ming” instead. (10 points)


正确答案:

二、      参考范文

Yard Sale

As graduation is approaching, we English major seniors are holding a yard sale on campus. Welcome to participate and choose the items you need.

Time: June 1-2, from 10:00 am to 17:00 pm

Place: In front of the second dining hall

Items for sale: All types of books (especially in the subject of English language and literature), reading lamps, fans, tables, etc., in addition to other everyday necessities.

Contact: For detailed information, contact Li Ming at 01088826667.

We have the largest collection and the lowest prices. Don’t miss the chance to be there.

Senior Students of English Department

 


I prefer writing a term paper ________ taking an examination.

A. than

B. to

C. for

D. rather than


正确答案:B
18.Prefer A to B宁愿 A而不是 B。选项B是正确的。


The PBC can exercise examination of a commercial bank at any time.

A.Right

B.Wrong

C.Doesn't say


正确答案:A
解析:第二段第二句话The PBC can exercise examination of commercial bank at any time in accordance with the relevant provisions. 容易看出。


On their arrival, you should()the following points.

A.attention to

B.pay attention to

C.pay to


答案:B

解析:

pay attention to 注意,是固定搭配。

pay to    把某物给…; 汇付

attention to 注意; 的注意; 对…的注意; 对....注意;

 should后面应该跟动词,所以是pay attention to 


By the time Robert()writing the first draft of his paper, most of the other students will be completing their final draft.

A、finishes

B、has finished

C、finished

D、finishing


正确答案:A

更多 “2021国开大学电大本科《高级英语写作》期末试题及答案” 相关考题
考题 ()has 3 specific points: fixed port, fixed line and announcing shipping time in advance.A、liner transport B、line ship C、line container D、line正确答案:A

考题 问答题Practice 2  Listen to the following passage. Write in English a short summary of around l50-200 words of what you have heard. You will hear the passage only once and then you will have 25 minutes to finish your summary. This part of the test carries 20 points. You may need to scribble a few notes to write your summary. _____________________________________________________________________________________________________________________________________________________________________________________________正确答案:【文章梗概】 本文的话题是股市。文章介绍了股市目前的发展状况,分析了越来越多的人投身股市的原因。文章提出人们决定进入股市前需明确目标,选取符合自身需求和承受能力的股票,减少投资风险。文章建议初入股市的新股民应听从专家意见,最后提出买卖股票可通过股票经纪人进行或在网上直接交割。 【参考答案】 综述内容应包括5个主要点信息和10个次要点信息中的5个。下划线部分为主要点, 斜体部分为次要点。 Investing in the stock market has always been more profitable man putting money into a traditional savings account. However, it is only in the last few years that private share ownership has become accepted as a reliable form of investment. There are many reasons why more and more people are buying shares. To begin with, the whole process is now far more flexible and user-friendly and public awareness of investment products and their tax implications is a lot higher. Even more importantly, this awareness means people now realize that in the medium to long-term shares are far more lucrative than deposit accounts. Today, people are also more likely to invest in a company for ethical reasons or as a show of support for that company. When deciding to invest in shares, it is essential to think about your objectives. In order to avoid an expensive mistake, you need to consider your existing short-and long-term financial commitments and how quickly you expect to see a return on your investment. Most importantly, you need to decide the extent to which you are prepared to speculate and then select the investment products which best reflect your attitude towards the perils inherent in any stock market investment. Recently, newspapers have been full of stories of investors realizing massive profits, usually in connection with the flood of Internet companies that have issued shares in the last 12 months. Such companies, however, are anything but a safe investment. Although people have been attracted by the phenomenal rate at which these companies are expanding, many investors have seen their shares fall well below the issue price within months of buying them. Private investors unwilling to tolerate high levels of risk can reduce this uncertainly by buying shares in blue chip companies, which are established organizations such as banks or large international corporations. Although such an investment may minimize risk, it also limits the potential profits. Some investors try to remove the element of risk by closely monitoring stock market movements on a dally basis or by paying a regular sum into a managed fund over a long period of time. However, no matter how carefully people follow the markets or what expert advice they receive, statistics show that the safest option is to spread risk by investing in a wide range of different companies across different sectors. As a first-time investor, it is Vital to seek professional advice. Consultants can provide information on how to invest in the most attractive companies in both the UK and overseas. They can explain how stocks, shares, unit trusts and bonds actually work, how much each type of investment costs and, most importantly, which products best match their clients’ requirements. One reliable way of managing-investments is through a broker, who charges a brokerage fee in the form of a percentage of the money invested. An alternative method is to deal in shares on the Internet. This incurs none of the regular broker’s commission and investors can therefore easily afford to buy and sell shares more regularly. However, although some potential investors may find online trading exciting, they should be aware that direct trading is perhaps the least secure way of approaching the stock market, with few investors having the necessary skills and knowledge to make any profit whatsoever, never mind the fortunes popularized by the media. 【解 析】 一、主干内容表达部分: 这部分内容为文章的主干内容,是综述的主要点信息。 1. Investing in the stock market has always been more profitable than putting money into a traditional savings account. [分析]本句点明了全文讨论的主题,是全文的框架性内容。 2. There are many reasons why more and more people are buying shares. [分析]越来越多的人开始买股票的原因是文章谈论股票话题时必不可少的内容,因此是全文的框架性内容。 3. When deciding to invest in shares, it is essential to think about your objectives. [分析]本句位于段首,是全段中心句,概括该段主要内容。同时该句的建议为本文提出的重要观点之一,因此是全文的框架性内容。 4. As a first-time investor, it is vital to seek professional advice. [分析]本句本句位于段首,是全段中心句,概括该段主要内容。同时该句的建议为本文提出的重要观点之一,因此是全文的框架性内容。 5. One reliable way of managing investments is through a broker…An alternative method is to deal in shares on the Internet. [分析]本部分概括了全毁主要内容,是文章的主要论点之一,因此是全文的框架性内容。 二、支持性细节表达部分 这部分内容为主要点的重要支持性细节,是综述的次要点信息。 1. To begin with, the whole process is now far more flexible and user-friendly and public awareness of investment products and their tax implications is a lot higher. [分析]本句具体阐述了人们买股票的原因,是全文主要内容的具体化,是重要的支持性细节。 2. People now realize that in the medium-to long-term shares are far more lucrative than deposit accounts. [分析]本句具体阐述了人们买股票的原因,是全文主要内容的具体化,是重要的支持性细节。 3. Today, people are also more likely to invest in a company for ethical reasons or as a show of support for that company. [分析]本句具体阐述了人们买股票的原因,是全文主要内容的具体化,是重要的支持性细节。 4. In order to avoid an expensive mistake, you need to consider your existing short-and long-term financial commitments and how quickly you expect to see a return on your investment. [分析]本句进一步说明了文中提出的重要建议,是对全段中心句的必要说明,因此是重要的支持性细节。 5. You need to decide the extent to which you are prepared to speculate and then select the investment products which best reflect your attitude towards the perils inherent in any stock market investment. [分析]本句进一步说明了文中提出的重要建议,是对全段中心句的必要说明,因此是重要的支持性细节。 6. Internet companies are anything but a safe investment. [分析]本句总结全段内容,得出的观点有力地支持了全文主要论点,因此是重要的支持性细节。 7. Private investors unwilling to tolerate high levels of risk can reduce this uncertainty by buying shares in blue chip companies. [分析]本句将文章重要观点具体化,是对结构性内容的必要补充,因此是重要的支持性细节。 8. However, no matter how carefully people follow the markets or what expert advice they receive, statistics show that the safest option is to spread risk by investing in a wide range of different companies across different sectors. [分析]本句位于段尾,在总结全段的基础上提出自身见解,进一步丰富了全文主要内容,因此是重要的支持性细节。 9. Consultants can provide information on how to invest in the most attractive companies in both the UK and overseas. [分析]本句是对全段中心句,既全文重要内容之一的补充和完善,因此是重要的支持性细节。 10. 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Even more importantly, this awareness means people now realize that in the medium-to long-term shares are far more lucrative than deposit accounts. Today, people are also more likely to invest in a company for ethical reasons or as a show of support for that company. When deciding to invest in shares, it is essential to think about your objectives. In order to avoid an expensive mistake, you need to consider your existing short-and long-term financial commitments and how quickly you expect to see a return on your investment. Most importantly, you need to decide the extent to which you are prepared to speculate and then select the investment products which best reflect your attitude towards the perils inherent in any stock market investment. Recently, newspapers have been full of stories of investors realizing massive profits, usually in connection with the flood of Internet companies that have issued shares in the last 12 months. Such companies, however, are anything but a safe investment. Although people have been attracted by the phenomenal rate at which these companies are expanding, many investors have seen their shares fall well below the issue price within months of buying them. Private investors unwilling to tolerate high levels of risk can reduce this uncertainty by buying shares in blue chip companies, which are established organizations such as banks or large international corporations. Although such an investment may minimize risk, it also limits the potential profits. Some investors try to remove the element of risk by closely monitoring stock market movements on a daily basis or by paying a regular sum into a managed fund over a long period of time. However, no matter how carefully people follow the markets or what expert advice they receive, statistics show that the safest option is to spread risk by investing in a wide range of different companies across different sectors. As a first-time investor, it is vital to seek professional advice. Consultants can provide information on how to invest in the most attractive companies in both the UK and overseas. They can explain how stocks, shares, unit trusts and bonds actually work, how much each type of investment costs and, most importantly, which products best match their clients’ requirements. One reliable way of managing investments is through a broker, who charges a brokerage fee in the form of a percentage of the money invested. An alternative method is to deal in shares on the Internet. This incurs none of the regular broker’s commission and investors can therefore easily afford to buy and sell shares more regularly. However, although some potential investors may find online trading exciting, they should be aware that direct trading is perhaps the least secure way of approaching the stock market, with few investors having the necessary skills and knowledge to make any profit whatsoever, never mind the fortunes popularized by the media.解析:暂无解析

考题 问答题Between the 32 NFL teams in 2005, the Indianapolis Colts scored the most first half points and allowed the fewest    A                            B     C              Dsecond half points. No error            E正确答案:A解析:因为Colts是美国美国橄榄球联盟32个队伍中的一支,因此between应改为among。

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考题 Which of the following statements best describes Flashback Versions Query?()  A、 Flashback Versions Query is used to make changes to multiple versions of data that existed between two points in time.B、 Flashback Versions Query is used to view all version changes on rows that existed between the time  the query was executed and a point in time in the past.C、 Flashback Versions Query is used to view version changes and the SQL to undo those changes on rows that existed between two points in time.D、 Flashback Versions Query is used to view all version changes on rows that existed between two points in time.正确答案:D

考题 ()has three specific points: fixed line, fixed ports and announcing shipping time in advance.A、Liner transport B、Line ship C、Line container D、Line正确答案:A

考题 If there were no examination, we should have___________at school.A.the happiest time B.a more happier time C.much happiest time D.a much happier time答案:D解析:much可修饰形容词比较级,time表示“一段时间”常与a搭配,故本题选D。

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