Emails sent through the company email system should not have content that is considered to be offensive.()
A.邮件发送至公司电邮系统时不应该包含被认为是不礼貌的内容。
B.邮件通过公司电邮系统发送,内容不应该被认为是无礼的。
C.通过公司电邮系统发送的邮件中,禁止含有被认为不礼貌的内容。
A.邮件发送至公司电邮系统时不应该包含被认为是不礼貌的内容。
B.邮件通过公司电邮系统发送,内容不应该被认为是无礼的。
C.通过公司电邮系统发送的邮件中,禁止含有被认为不礼貌的内容。
A.International Banking Policies
B.The History of Monetary Exchange
C.The Development of Paper Currencies
D.Current Problems in the Economy
So he became a thief--but he did not do the stealing. He got others to do it. They were much less intelligent than he was, so he arranged everything and told them what to do.
One day they were looking for rich families to rob, and Jim sent one of them to a large beautiful house just outside the town.
It was evening, and when the man looked through one of the windows, he saw a young man and a girl playing on a piano.
When he went back to Jim, he said, "That family can't have much money. Two people were playing on the same piano there."
The word "intelligent" in the first sentence is closest in meaning to ______.
A.clever
B.honest
C.interesting
D.modest
The language of an Emails should be concise, courteous and obscure.()
A. gain tools
B. get an interview
C. make decision
D. become attractive
Icy Microbes
In ice that has sealed a salty Antarctic 1ake for more than 2,800 years,scientists have found frozen bacteria and algae that returned to 1ife after thawing.The research may help in the search for life on Mars.which is thought to have subsurface lakes of ice.
A research team led by Peter Doran of the University of minois at Chicago drilled through more than 39 feet ice to collect samples of bacteria and algae. When Doran’s team brought them back and warmed them up a bit,they sprang back to life.
Doran said the microbes have been age-dated at 2,800 years old,but even older microbes may 1ive deeper in the ice sheet sealing the lake, and in the briny water bel0W the ice. That deeper ice and the water itself will be cautiously sampled in a later expedition that will test techniques may one day be used on Mars.
Called Lake Vida,the 4.5-square-kilometer body is one of a series of lakes located in the McMurdo Dry Valleys of Antarctica,some 2,200 kilometers due south of New Zealand.This lake has been known since the 1 950s,hut people ignored it because they thought it was just a big block of ice.While at the site for other research in the l 990s,Doran and his colleagues sent radar signals into the clear ice covering the lake and were surprised to find that 62 feet below there was a pool of liquid water that was about seven times more salty than seawater.
That prompted the researchers to return in 1996 with equipment to drill a hole down to within a few feet of the water laver. At the bottom of this hole,researchers harvested specimens of algae and bacteria.
The searchers will return in 2004 equipped with instruments that are sterilized. They will then drill through the full 62 feet of ice and sample some of the briny water from the lake for analysis.The water specimen will be cultured to see if it contains life. Specimens from the water are expected to be even older than the life forms extracted from the ice covering.
第 9 题 Paragraph 2_________.
Part A
Directions: Read the following three texts. Answer the questions on each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1.
The United States Congress is a bicameral legislature. Two Houses-Senate and House of Representatives make the laws. Before a bill may be sent to the President to sign, both houses must approve. When great agreement exists on a bill, the law moves quickly. However, most suggested laws are complex and relate to interests and conflicts which need debate and careful consideration.
Both houses of Congress use the committee system to handle the numerous bills. A bill is referred to the committee responsible for that category -- whether taxation, foreign affairs, housing or whatever. In the committee the bill is studied, arguments are collected for and against, and advice is gathered from experts on the subject. Citizens have the chance to influence legislation through the committee system. If the committee votes favorably, the bill goes before the entire house. Usually, committee approval means favorable action by the Senate and House of Representatives.
As a result, membership on the more important committees is eagerly sought. How long a senator or representative has served in Congress is most important in assigning committee memberships. Usually the majority political party receives a majority of the memberships of each committee. In this way the party controls decisions because the real work and power of Congress lies in the system of committees. Some people protest that this system restricts laws, but most see this as the system that works best.
By using the context and word part clues, we may conclude that "bicameral" means _______.
A.Republicans and Democrats
B.two Houses
C.congressional system
D.law making procedure
In The Open and Closed Mind, Milton Rokeach poses the problem of cultural understanding in its simplest form, but one that can readily demonstrate the complication of communication between cultures. It is called the "Denny Doodlebug Problem. "Readers are given all the rules that govern this culture: Denny is an animal that always faces North, and can move only by jumping; he can jump large distances or small distances, but can change direction only after jumping four times in any direction; he can jump North, South, East or West, but not diagonally. Upon concluding a jump his master places some food three feet directly West of him. Surveying the situation, Denny concludes he must jump four times to reach the food. No more or less. And he is right. All the reader has to do is to explain the circumstances that make his conclusion correct.
The large majority of people who attempt this problem fail to solve it, despite the fact that they are given all the rules that control behavior. in this culture. If there is difficulty in getting inside the simplistic world of Denny Doodlebug—where the cultural code has already been broken and handed to us—imagine the complexity of comprehending behavior. in societies whose codes have not yet been deciphered, and where even those who obey these codes are only vaguely aware and can rarely describe the underlying sources of their own actions.
We acquire the greater part of our cultural codes by ______.
A.creating a universe of discourse
B.imitating the behavior. of others, especially those of the previous generation
C.sharing the same experiences with other people
D.taking in the various information we're given with no discrimination
In partnering with the private Global Technology Organization, the UN Office for Projects Services wants to reduce the gap separating nations with good technology from those without. "There are more Web sites originating here in New York than in all of Africa," said Reinhart Helmke, executive director of the UN agency. "There are more Web sites originating in Finland than in all of Latin America and the Caribbean." Helmke said the digital divide would be better described as a digital chasm. He said the global economy cannot be sustained if some countries are left out.
Neysan Rassekh, founder and president of Global Technology Organization, vowed to tackle the problem "country by country, town by town, citizen by citizen." The initiative carries no funding, however. The UN projects office, as a self-financing agency with a limited budget, will provide only management know-how: Rassekh's group, which organized the University of Pennsylvania group, plans to solicit(恳求) cash and equipment donations. For the Mall project, the university paid airfare and other expenses through fees that students pay to receive academic credit.
Eliminating the global divide won't be easy. Persuading foreign governments to buy computers instead of food can be tough, even though technology can reduce poverty and hunger in the long run, said Hafidh Chaibi, who promotes global access through the World of Knowledge Foundation in Orlando, Fla. Ernest Wilson, an international development specialist at the University of Maryland, said his research found information technology growing by 18 percent a year in developing countries, compared with 23 percent in industrialized nations. That means the gap continues to grow despite improvements through programs from the United Nations, the World Bank, the Markle Foundation and other organizations.
The UN announcement came as world leaders met at the UN Millennium Summit to discuss such challenges as peace, disarmament and access, to new technology. Over four weeks in May and June, the University of Pennsylvania volunteers set up four computer centers in Mall and trained 120 residents, mostly students and educators who could then teach others. Organizers are also setting up a Web site to help residents obtain information on education and health. The UN agency and its private partner plan to replicate that effort in 10 to 12 countries a year.
The "digital divide" as is used in the first passage refers to ______.
A.the gap in technology and wealth between poor and rich countries
B.inadequate training which technicians in poorer countries have received
C.the availability of computer and Internet technologies to different nations
D.the difference in the number of Web sites created in poor and rich countries
Sales ordering, goods despatched and invoicing
Heraklion Co sells footballs to a range of large and small sports equipment retailers in several countries. Sales are made through a network of sales staff employed by Heraklion Co, but new customer leads are generated through a third party company. Sales staff are responsible for assessing new customers’ creditworthiness and proposing a credit limit which is then authorised by the sales director. The sales staff have monthly sales targets and are able to use their discretion in granting sales discounts up to a maximum of 10%. They then record any discount granted in the customer master data file.
The sales staff visit customer sites personally and orders are completed using a two-part pre-printed order form. One copy is left with the customer and the other copy is retained by the sales person. The sales order number is based on the sales person’s own identification (ID) number.
The company markets itself on being able to despatch all orders within three working days. Once the order is taken, the sales person emails the finance department and warehouse despatch team with the customer ID and the sales order details and from this a pick list is generated. Sequentially numbered goods despatched notes are completed and filed in the warehouse.
Sequentially numbered invoices are generated using the pick lists for quantities and the customer master data file for prices. Standard credit terms for customers are 30 days and on a monthly basis sales invoices which are over 90 days outstanding are notified to the relevant sales person to chase payment directly with the customer.
Payroll fraud
The finance director, Montse Mirabelle, has informed you that a significant fraud took place during the year in the payroll department. A number of fictitious employees were set up on the payroll and wages were paid into one bank account. This bank account belonged to two supervisors, who were married, and were employed by Heraklion Co. One had sole responsibility for setting up new joiners in the payroll system and the other processed and authorised bank transfer requests for wages and supplier payments. These employees no longer work for the company and Montse has asked the audit firm for recommendations on how to improve controls in this area to prevent this type of fraud occurring again. Heraklion Co operates a Human Resources department.
Required:
(a) Describe TWO methods for documenting the sales system, and for each explain ONE advantage and ONE disadvantage of using this method. (6 marks)
(b) Identify and explain SEVEN deficiencies in the sales system of Heraklion Co and provide a recommendation to address each of these deficiencies. Note: Prepare your answer using two columns headed Control deficiency and Control recommendation respectively. (14 marks)
(c) In relation to the payroll fraud, identify and explain THREE controls Heraklion Co should implement to reduce the risk of this type of fraud occurring again and, for each control, describe how it would mitigate the risk. (6 marks)
(d) Describe substantive procedures the auditor should perform. to obtain sufficient and appropriate audit evidence in relation to Heraklion Co’s revenue. (4 marks)
" Once upon a time there was a certain King who feared famine. So he ordered his men to build an enormous storehouse, which he filled with corn. Then, when it was up, made water-proof and fire-proof, the King felt happy. But one day he noticed a small hole in the roof and as he looked at it, a locust came out with a grain of corn. A minute later, another locust came out with another grain of corn. Then a third locust with another grain of corn. Then a fourth locust, flying at great speed, pushed through the hole and came out with two grains of corn. Then a fifth locust came and. . . "
"Stop, " shouted the Prince. "I can't, " answered the young man. "I must go on until I tell you what happened to each grain of the corn. " "But that will go on forever. " The Prince protested. "Exactly, " the young man replied, and he smiled as he turned towards the Prince's beautiful young daughter.
The Prince always felt regretted about story because______.
A.he had too much wealth
B.there was a terrible famine
C.all stories have ends
D.there was no story-teller