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单项选择题
SECTION B PASSAGESDirections: In this section, you will hear several passages. Listen to the passages carefully and then answer the questions that follow.听力原文： In America alone, tipping is now a $16 billion-a-year industry. Why should tips exist? The conventional wisdom is that tips both reward the efforts of good service and reduces uncomfortable feelings of inequality. Such explanations no doubt explain the purported origin of tipping--in the 16th century boxes in English taverns carried the phrase 'To Insure Promptitude' ( later TIP). But according to new research from Cornell University, tipping no longer serves any useful function. Tipping is better explained by culture than by economics. In America, the custom has become institutionalized: it's regarded as part of the accepted cost of a service. In New York restaurants, failing to tip 15% could mean abuse from the waiter. In Europe, tipping is less common; in many restaurants, tipping is being replaced by a standard service charge. In many Asian countries, tipping has never really caught on. How to account for these national differences? Look no further than psychology. People more extrovert, sociable or neurotic tend to tip more. Tipping relieves anxiety about being served by strangers. In America, where people are outgoing and expressive, tipping is about social approval. If you tip badly, people think less of you. Tipping well is a chance to show off. Icelanders by contrast, do not usually tip a measure of their introversion.What is the original meaning of the tip?A．It is to reward the efforts of good service.B．It is a promise of on-time service.C．It is used to reduce uncomfortable feelings of inequality.D．It serves no useful function.
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单项选择题
听力原文： Taking an afternoon nap at the desk dramatically improves workers' performance, according to the research by NASA. Bosses should welcome the sight of staff slumped over their keyboards because when they wake up their performance will increase by 35 per cent and their ability to judge the right business decisions by 50 per cent, the space research agency claims. However, they should sleep for only 45 minutes. Any longer, they risk fallings into so deep sleep and will wake up groggy. The research was aimed originally at predicting the performance of astronauts on long missions. However, the scientists behind the study said that the same results had been achieved by office workers performing less glamorous tasks. Mark Rosekind, chief scientist of California-based Alertness Solutions, said that many managers believed it was an admission of weakness to give in to tiredness. 'It is a false myth that if you sleep more hours awake you are more productive,' he said. Most people suffer a decline in their alertness between 3p. m. and 5 p. m. , when they could most benefit from taking a nap. Mr. Rosekind said that napping was especially important in safety-critical jobs, such as piloting passenger jets on long-haul flights. 'Controlled rest on the flight deck improves alertness in the final critical phase,' he said, and maximum alertness was normally achieved between 9- 11 a.m. and 9-11 p. m.According to the research by NASA, an afternoon nap ______.A．can greatly improve the efficiency of workB．can fall into a deep sleep and will wake up groggyC．makes people suffer a decline in their alertnessD．is an admission of weakness
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未知题型
(a) Explain the purpose of, and procedures for, obtaining written representations. (5 marks)(b) The directors of a company have provided the external audit firm with an oral representation confirming that the bank overdraft balances included within current liabilities are complete.Required: Describe the relevance and reliability of this oral representation as a source of evidence to confirm the completeness of the bank overdraft balances. (3 marks)(c) You are the audit manager of Violet & Co and you are currently reviewing the audit files for several of your clients for which the audit fieldwork is complete. The audit seniors have raised the following issues:Daisy Designs Co (Daisy)Daisy’s year end is 30 September, however, subsequent to the year end the company’s sales ledger has been corrupted by a computer virus. Daisy’s finance director was able to produce the financial statements prior to this occurring; however, the audit team has been unable to access the sales ledger to undertake detailed testing of revenue or year-end receivables. All other accounting records are unaffected and there are no backups available for the sales ledger. Daisy’s revenue is $15·6m, its receivables are $3·4m and profit before tax is $2m.Fuchsia Enterprises Co (Fuchsia)Fuchsia has experienced difficult trading conditions and as a result it has lost significant market share. The cash flow forecast has been reviewed during the audit fieldwork and it shows a significant net cash outflow. Management are confident that further funding can be obtained and so have prepared the financial statements on a going concern basis with no additional disclosures; the audit senior is highly sceptical about this. The prior year financial statements showed a profit before tax of $1·2m; however, the current year loss before tax is $4·4m and the forecast net cash outflow for the next 12 months is $3·2m.Required:For each of the two issues:(i) Discuss the issue, including an assessment of whether it is material; (ii) Recommend procedures the audit team should undertake at the completion stage to try to resolve the issue; and (iii) Describe the impact on the audit report if the issue remains unresolved.Notes: 1 The total marks will be split equally between each issue. 2 Audit report extracts are NOT required. (12 marks)
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