If ________ you were coming, I’d have baked a cake.
A、I’ve known
B、I’d known
C、I’d have known
D、I’ll know
A、I’ve known
B、I’d known
C、I’d have known
D、I’ll know
You probably know about the Titanic, but it was actually just one of three state-of-the-art (先进的) ocean ships back in the day. The Olympic class ships were built by the Harland & Wolff ship makers in Northern Ireland for the White Star Line company. The Olympic class included the Olympic, the Britannic and the Titanic. What you may not know is that the Titanic wasn't even the flagship of this class. All in all, the Olympic class ships were marvels of sea engineering, but they seemed cursed to suffer disastrous fates. The Olympic launched first in 1910, followed by the Titanic in 1911, and lastly the Britannic in 1914. The ships had nine decks, and White Star Line decided to focus on making them the most luxurious ships on the water. Stretching 269.13 meters, the Olympic class ships were wonders of naval technology, and everyone thought that they would continue to be so for quite some time. However, all suffered terrible accidents on the open seas. The Olympic got wrecked before the Titanic did, but it was the only one to survive and maintain a successful career of 24 years. The Titanic was the first to sink after famously hitting a huge iceberg in 1912. Following this disaster, the Britannic hit a naval mine in 1916 and subsequently sank as well. Each ship was coal-powered by several boilers constantly kept running by exhausted crews below deck. Most recognizable of the ship designs are the ship's smoke stacks, but the fourth stack was actually just artistic in nature and served no functional purpose. While two of these ships sank, they were all designed with double hulls (船体) believed to make them "unsinkable", perhaps a mistaken idea that led to the Titanic's and the Britannic's tragic end. The Olympic suffered two crashes with other ships and went on to serve as a hospital ship and troop transport in World War I. Eventually, she was taken out of service in 1935, ending the era of the luxurious Olympic class ocean liners. 1.What does the passage say about the three Olympic class ships?()
A、They performed marvellously on the sea.
B、They could all break the ice in their way.
C、They all experienced terrible misfortunes.
D、They were models of modern engineering.
Meaningfulness affects memory at all levels.Information that does not make any sense to you is difficult to remember.There are several ways in which we can make material more meaningful.Many people, for instance, learn a rhyme to help them remember.Do you know the rhyme "Thirty days has September, April, June, and November..."? It helps many people remember which months of the year have 30 day s.
Organization also makes a difference in our ability to remember.How useful would a library be if the books were kept in random order? Material that is organized is better remembered than jumbled information.One example of organization is chunking.C hunking consists of grouping separate bits of information.For example, the number 4671363 is more easily remembered if it is chunked as 467, 13, 63.Categorizing is another means of organization.Suppose you are asked to remember the following list of wor ds: man, bench, dog, desk, woman, horse, child, cat, chair.Many people will group the words into similar categories and remember them as follows: man, woman, child; cat, dog, horse; bench, chair, desk.Needless to say, the second list can be remembered mo re easily than the first one.
Association refers to taking the material we want to remember and relating it to something we remember accurately.In memorizing a number, you might try to associate it with familiar numbers or events.For example, the heigh t of Mount Fuji in Japan -12,389 feet -might be remembered using the following associations: 12 is the number of months in the year, and 389 is the number of days in a year (365) added to the number of months twice (24).
The last principle is visualizati on.Research has shown striking improvements in many types of memory tasks when people are asked to visualize the items to be remembered.In one study, subjects in one group were asked to learn some words using imagery, while the second group used repetiti on to learn the words.Those using imagery remembered 80 to 90 percent of the words, compared with 30 to 40 percent of the words for those who memorized by repetition.Thus forming an integrated image with all the information placed in a single mental pict ure can help us to preserve a memory.
1.What kind of information is easy for us to remember?()
A.Information that does not make any sense to us
B.Information that we are not familiar with
C.Information that is meaningful to us
D.Information that we are not interested in
2.Which of the following pairs are rhymes?()
A.horse—house
B.right---white
C.come----home
D.how---low
3.The second list of words in para.3 is organized according to().
A.the rhyme
B.the word category
C.th e first letters of words
D.the meanings
4.Books are kept in a library().
A.according to their size
B.in random order
C.in a jumbled way
D.in different categories
5.What method can better help form. a whole mental picture about the ti ngs to be remembered?()
A.Grouping
B.Repetition
C.Imagery
D.Association
Hawthorn Enterprises Co
Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements.(3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
A.were constrained to
B.had to
C.were grateful to
D.were persuaded to
A.when
B.as
C.while
D.since
A.signal
B.sail
C.sign
D.seal
A.came to herself
B.came back
C.came
D.came herself
A.appropriately
B.scarcely
C.generally
D.presumably