商务英语阅读教程3答案之令狐文艳创作
高中英语阅读(附答案)之令狐文艳创作
高三英语阅读专练令狐文艳ANew technology links the world as never before. Our planet has shrunk. It’s now a “global village” where countries are only seconds away by fax or phone or satellite link. And, of course, our ability to benefit from this high-tech communications equipment is greatly increased by foreign language skills.Deeply involved with this new technology is a kind of modern businesspeople who have a growing respect for the economic value of doing business abroad. In modern markets, success overseas often helps support domestic business efforts.Overseas assignments are becoming increasingly important to advancement within executive ranks. The executive stationed in another country no longer need fear being “out of sight and out of mind.” He or she can be sure that the overseas effort is central to the company’s plan for success, and that promotions often follow or accompany an assignment abroad. If an employee can succeed in a difficult assignmentoverseas, superiors will have greater confidence in his or her ability to manage back in the United States where cross-cultural considerations and foreign language issues are becoming more and more common.Thanks to a variety of relatively inexpensive communications devices with business applications, even small businesses in the United States are able to get into international markets.English is still the international language of business. But there is an ever-growing need for people who can speak another language. A second language isn’t generally require d to get a job in business, but having language skills gives a candidate the edge when other qualifications appear to be equal.The employee posted abroad who speaks the country’s language has an opportunity to fast-forward certain negotiations, and can have the cultural insight to know when it is better to move more slowly. The employee at the home office who can communicate well with foreign customers over the telephone or by fax machine is an obvious asset to the firm.56.With the increased use of high-techcommunications equipment, businesspeople________.A. are eager to work overseasB. have to get familiar with modern technologyC. are gaining more economic benefits from domestic operationsD. are attaching more importance to their overseas business57. In this passage, “out of sight and out of mind”(Line 3, Para. 3) probably means ________.A. leaving all care and worry behindB. being unable to think properly for lack of insightC. being totally out of touch with business at homeD. missing opportunities for promotion when abroad58.According to the passage, what is an importantconsideration of international corporations in employing people today?A. Ability to speak the customer’s language.B. Connections with businesses overseas.C. Technical know-how.D. Business experience.59. The advantage of employees having foreignlanguage skills is that they can ________.A. fast-forward their proposals to headquartersB. better control the whole negotiation processC. easilymake friends with businesspeople abroadD. easily find new approaches to meet market needsBWhen an ant dies, other ants take it out of the nest, often within an hour after its death. This behavior interests scientists and they wonder how ants know for sure—and so soon—that another ant is dead.One scientist recently came up with a way to explain this ant behavior. Dong-Hwan Choe is a biologist, a scientist who studies animals and plants. He found that ants have a chemical on the outside of their bodies that signals to other ants, “I'm dead—take me away” when it is dead.But there's a question to answer: As we know, if an ant is dead, it stops moving. But when an ant is sleeping or knocked unconscious, it is also not moving. However, other ants don't move the living ant out of the nest. How do they know this ant is not dead? Choe found that ants have another chemical on their bodies, which tells nearby ants something like, “Wait—I'm not dead yet” when it is not dead. Choe suspects that when an ant dies, the chemical that says, “Wait— I'm not dead yet” quickly goes away. When other antsdetect the “dead” chemical without the “not dead yet” chemical, they move away the body.To test his theory, Choe and his team put different chemicals on ants. When the scientists used the “I'm de ad” chemical, other ants quickly moved the treated ant away. When the scientists used the “Wait—I'm not dead yet” chemical, other ants left the treated ant alone. Choe believes this behavior shows that the “not dead yet” chemical overrides the “dead” chemi cal when picked up by other ants. And that when an ant dies, the “not dead yet” chemical fades away. Other nearby ants then detect the remaining “dead” chemical and remove the body from the nest.Understanding this behavior can help scientists figure out how to stop ants from invading new places and causing problems.60. What is the function of the first paragraph?A. Leading the following paragraphs.B. Showing the main idea of the passage.C. Introducing the background of the passage.D. Giving a summary of the passage.61. Which of the following has the closest meaning tothe underlined word “overrides” in the fourthparagraph?A. is weaker thanB. is stronger thanC. is better thanD. is worse than62. What can we learn from the passage?A. Living ants can also be taken away when they are not moving.B. When an ant dies, it can tell others using a certain chemical.C. A living ant can pretend to be dead using a special chemical.D. Ants often use chemicals to communicate with each other.63. Which of the following descriptions about Dong-Hwan Choe is right?A. Choe did this study in order to stop ants from invading new places.B. Choe is a biologist who is only interested in animals, especially in ants.C. Choe first came up with an idea to explain thisant behavior，and then did some tests to prove his theory.D. Choe did the research on this ant behavior on his own。
新概念3课后答案详解之令狐文艳创作
Lesson 01 A Puma at large 逃遁的美洲狮令狐文艳Special difficulties 难点Exercises A1. at/for2. to3. to4. in5. onExercises B1. He is the man we have heard about so much.2. The shelf you put those books on has collapsed.（vi.倒塌, 崩溃, 瓦解）3.Whom did you receive a letter from特殊疑问句中whom 不能省略（本句）。
定语从句中Which以及指代人的做宾语的Whom, 在非正式用法当中可以省略。
省略时，介词不能前置到关系代词Whom, Which前，只能用于非固定的动词短语后面。
固定的动词短语look for：寻找（去掉for后look没有寻找的意思，所以介词for不能前置）非固定的动词短语look at：注视live in：居住（去掉in后live仍有居住的意思，所以介词in可以前置）This is the old house in which he lived. = This is the old house he lived in.4.This is the road we came by5.Where is the pencil you were playing withMultiple choice questions 多项选择1…正确答案：Din common adv.共有（替换了similar）A）只是一个具体的特定的事列，阅读理解题的时候要把握中心大意B） large catpersuade v.说服, 劝说3…答案正确：C做理解题时要紧扣主题、紧扣中心大意文章最后一句话总结了大意句型结构题和词汇题是每课的关键4…答案正确：CMake的用法：make somebody do（在主动语态中不定式的符号to应该省略）be made to do（被动语态中不定式的符号to必须补充完整）-- They made her wait for hours. à She was made to wait for hours.5…答案正确： DA）把say改成claim就对了（-- People claimed to have seen the puma.）D）清楚的道明了动作发生的先后关系6…正确答案：B原句中的 when引导的时间状语从句表示：－...就…（as soon as）被动：On being observed, it immediately ran away.主动：On observing her, it immediately ran away.On seeing me, he waved to me.7…正确答案：Dexcept可以和名词/名词性从句进行搭配（也可是when/if引导的从句形式）unless = if...not = except on the condition that…when = if-- …except when they are cornered. = …except if they are cornered.-- Whenever you come, you are welcome. = If ever you come, you are welcome.A）must be只是对客观现实的推测，时态不一致-- 对于过去事实推测一定要用：情态动词+ have +过去分词9…正确答案：Con more than = nothing more than = only / within = not more than10…正确答案：Bin a corner 偷偷摸摸地, 暗中地, 秘密地in a trap 落于陷阱中at an angle 不正的, 倾斜的（angle n.角, 角度, 角落, 墙角, 棱角）under cover 在遮蔽处, 秘密地, 暗中11... 正确答案：Bfishes for pleasure 钓鱼消遣travel for pleasure 外出游玩read for pleasure 阅读消遣12…on one’s own adv.独自地, 独立地, 主动地（= alone）for one’s own benefit 为了某人自己的利益。
2020广东中考英语短文填空专项练习之令狐文艳创作
令狐文艳短文填空专练1令狐文艳(A篇)Mozart’s music is popular all over the world. It’s neither too (1)___________ nor too slow. It can (2)___________ you up when you are sad, calm you down when you are nervous. The power of his music is far beyond our imagination.Once, (3)___________ newly-born baby called Krissy weighed only 5.4 pounds at birth. Doctors all said she had (4)____________ chance to live long. But her mother didn’t think so. She kept playing Mozart for Krissy and deeply believed it would (5)___________ her dau ghter’s life. Surprisingly, Krissy survived(活下来). At the age of four, she became very fond (6)___________ music and her parents gave her violin lessons. Soon, Krissy’s musical talent was discovered. She was (7)___________ to play many musical pieces in jus t a month. Of course, all of them were Mozart’s. Playing music also helped her improve in all areas of her life. She now has become a famous musician in America.Mozart’s music is helpful in other cases. It is said that people can learn a new language more (8)___________ when they listen to Mozart. In France, cows listening to Mozart usually produce more(9)____________.(10)___________ does Mozart’s music has such a great power? Listen to it by heart and maybe you’ll find out the secret.(B篇) Have you thought of moving to another planet? An American company now has a new plan: sending people to Mars (1)i____________ twenty years.To begin with, the company plans to(2)s_____________ a few people to Mars first. It will(3)t_____________ them months to get there.But Mars is not a (4)g_____________ place to live on. It’s rocky(多岩石的), cold and has lots ofsandstorms(沙尘暴). Also, there is (5)n_____________ air for breath. So people have to live in a special house. There is air in it. They have to(6)w_____________ special clothes when they go outside.(7)H_______________ would people live there? They have to make daily things like knives. They will have to (8)f_____________ useful resources(资源). There is CO2 in the air, water in the ice and some other useful things. All these could help people live there…Sounds(9)i________________? You might want to go to Mars now.(10)B_______________ will things go well as the company hopes? We have to wait and see.(C篇)When we think of Hollywood, we think of films and famous film stars. They’re part of Hollywood’s (1)h______________. Today people (2)m_______________ films in other places, too. Not all famous films start in Hollywood. But Hollywood is (3)s_______________ a very special city in Los Angeles, California.You can easily see (4)w_______________ Hollywood is in Los Angeles. There is a big sign on the hills. It says “HOLLYWOOD”. The white letters are fifty feet (5)t________________. You can see the sign(6)f________________ far away. The Hollywood sign is a famous Hollywood landmark in Los Angeles. Many (7)p_______________ show this famous Hollywood landmark.In the hills of Hollywood, there is also the Hollywood Bowl. This is an open-air theatre. It is one of the (8)l_____________ in the world. It has seventeen thousand (9)s_______________ and a very different stage. The design of the stage was by a great American called Frank Lcoyd Wright. You can listen to all (10)k________________ of concerts at the Hollywood Bowl.(D篇)John (1)_______________ animals very much. One day he asked his grandpa (2)_____________ take him to the zoo. When they got there, they were (3)_____________ to see that there were not any animals. They (4)_____________ to leave the zoo. On (5)______________ way back home, they passed the Game Restaurant. They (6)_____________ that many animals were kept in a cage. At that time, they came to know(7)______________ there were fewer and(8)______________ animals. John thought he should do something to (9)_______________ the animals(10)______________ then on.(E篇)Have you ever been to Beijing, the capital of China? I think it is one of the (1)g_______________ cities in the world. The Greens have (2)b_____________ in Beijing (3)f_______________ the summer vacation. They enjoyed (4)v______________ there. They (5)h_____________ been to many great places. During the first two days, they went to Tian’anmen Square. It’s very large and there were many people taking (6)p____________ there. Next, they went to BeihaiPark. They went (7)b_____________ there and had a boat race with other visitors. They had a good time. The Great Wall is one of the (8)m______________ famous places of (9)i______________ in the world. They climbed the Great Wall for the whole day. There were so many people on the Great Wall. The Greens (10)w______________ very excited and they took lots of pictures there.(F篇)Mr. Smith (1)_____________ in a village. He had a (2)_____________ farms and about twenty people worked for him. He often told them (3) ______________ work hared and be honest(诚实的).One day he went to a farm and worked with theworkers there. Soon it was time (4)____________ lunch. He put some nice bread on the table and went out. A few minutes (5)______________ he came back again but he (6)________________ find the bread.“Who ate the bread on the table?” he shouted.Some of the (7)_______________answered, “We didn’t.”The others said, “We saw (8)_________________.”“Well,”said Mr. Smith, “(9)_________________ are a lot of mice in the rooms, you know. So I put some poison(毒药) in the bread. If they eat, they must die. Then I can kill them.”As (10)______________ as he finished , four workers began to cry. “Oh, dear!”“What’s wrong with you?” asked Mr. Smith.“We ate the (11)_______________ when you were out. We are going to die.” One of them cried.“Don’t worry,”Mr. Smith said (12)______________ a smile. “I only play a trick on you. Use your head.”(G篇)It is well-known that man is much cleverer than any animal. But which is the cleverest (1)a_____________ the animals? Some scientists(2)t_____________ it should be Alex, an African grey parrot. He is unlike any other animal. He can really (3)t____________ with people!When he says “come here”, he really (4)w_____________ someone to come up to him.“Alex is as clever as a (5)c____________ of 2 or 3 years old,”says Dr. Peter. “He does not just repeat the (6)s_____________ he has been taught. He (7)u____________ the words!”Alex can tell about 50 (8)d_____________ things, name(叫出) colours and count from 1 to 6. Is the parrot actually(事实上) thinking in the (9)w_____________ how man does? Nobody can say. But the (10)q_____________ is very interesting.(H篇)In England, people often talk about the (1)w_____________ because they can experience(经历) four (2)s____________ in one day. In the morning the weather is warm just like in spring. An hour(3)l_____________, black clouds come and then it(4)r_______________ hard. The weather gets a little cold. In the late afternoon the sky will be sunny, the sun will begin to (5)s______________, and it will be summer at this time of year.In England, people can also have (6)s_______________ winter, or have winter in summer. So in winter they can swim sometimes, while they need to take (7)w_______________ clothes in summer sometimes.When you go to England, you will see that some English people usually take an (8)u_______________ or a raincoat with them in the sunny morning, but you should not (9) l______________ at them.(10)I_______________ you don’t take an umbrella or a raincoat, you will regret(后悔) later in the day.（I篇）“When is the best time to visit Australia?”Many people ask me very often.(1)______________ it seems(似乎) easy, it is hard to answer it actually.It probably depends on(取决于) (2)_______________ you want to go. Someone says the best time to visit Australia (3)________________ be in October or November, because the (4)_______________ is not very hot or cold at that time. (5)________________ , Australia is quite large from northwest (6)_______________ southeast and it lies in several climate zones(气候带). It’s about thousands of milesfrom east to west, so you should (7)________________ about it before you decide where to go.It also depends on what kind of activities you are (8) _______________ in. The weather will be more important if you want to go ice (9)_________________ or if you (10)_________________ to go swimming.In my opinion, any time is a good time to visit Australia.。
商务英语阅读教程3答案
Text A之羊若含玉创作II. Choose the best answer from the following.1.C2. B3. B4. D5. DIII. Translate the following into Chinese.1.经由数月在网上搜寻研究西北大学和仔细询问到访过西北大学的同伙、先生和咨询参谋，玛克辛最终希望自己能被西北大学登科.2.对于像玛克辛一样正在申请秋季入学的学生来说，他们会沮丧地发明这一妄想难以实现.考入一所知名院校的机遇从未如此迷茫.3.但是招生主管们已经开端担忧申请者数量缩减的问题，尤其是为数未几每年有才能支付4万美金费用的那部分申请者.Text BII. Decidewhether the following statements are true or falseaccording to the text.1. T2. F3. F4. F5. FIII. Translate the following into Chinese1.20世纪80年月和90年月初期私立中学毕业生可以或许期望一生的收入比国立中学同时期毕业生多35％，他们发明这其中大约一半可以归因于他们所接收的教导，而非他们的布景.2.研究人员也尽量准确地描写私立中学施展魔力的办法：凭借更优秀的测验成绩，而不是凭借关系网带来的各类机遇或者质量更高的诸如礼节或引导办法等软技能的教授教养.3.一位知情人士认为如下的操纵不太可能：许多怙恃通过再抵押贷款来支付学费，但由于不稳定的房价和银行日益压缩的信贷条件，这条路很快就走欠亨了.Fast Reading Practice 1. C 2. A3. D4. D5. B。
阅读真题解析(英语)之令狐文艳创作
2010年真题解析令狐文艳Passage One1.bull: 1)牛2）（文中含义）牛市2.run: 时期，一段时间* bull run: 牛市期3.dramatic: 戏剧化的4.note: 1.（文中含义）气氛 2. 笔记* on a dramatic note: 戏剧性地5.all but （two pieces）: 除....之外的所有东西6.to fetch: 1）. （文中含义）售得（若干价钱）*The painting is expected to fetch at least $20 million.人们认为这幅画可以卖到至少2000万美元。
2）去（某个地方）取回*Shannon went upstairs to fetch some blankets.香农去楼上取来一些毯子。
7. auction：（名词）拍卖* The house was sold at auction.房子拍卖出售。
auctioneer: 拍卖师8.to call out bids; 喊出拍卖的报价9.to file for sth： 1）（文中含义）(法律上正式）提出申请* The Morrisons have filed for divorce：莫里斯夫妇已经提出离婚。
# to file for bankruptcy: 提出破产的申请# file a complaint/lawsuit (against somebody)针对sb提出投诉/诉讼Mr Genoa filed a formal complaint against the department. Genoa先生正式投诉了这个部门。
2）排队前行* We began to file out into the car park. 我们开始排队进入停车场。
* The mourners filed past the coffin. 吊唁者排队经过棺材。
初三英语阅读理解(人教版)之令狐文艳创作
初三英语阅读理解令狐文艳（A） In the world ,soccer of football is the most popular sport. This is because many countries have wonderful teams for the World Cup. The World Cup is held every four years.To remember 2002 FIFA World Cup ,children from different countries and more than 60 children from Japanese schools came together and spent three weekends drawing a big picture called “Dream(梦幻) World Cups ”in Japan .The children drew animals, flowers and people playing soccer under a bule bright sky. They wished each football team good luck by drawing the flags(旗帜)of all the countries that will take part in the World Cup in Japan and South Korea.The picture was put up in a park near a playground in Yokohama .Some football teams will have games there.Are you a football fan(迷)？The World Cup makes more and more people interested in footballTeenagers(青少年)like playing and watching football .Many of them love some football stars so much that they get the pictures of their favourite players on the walls of their rooms. That is the way to show their love for the World Cup as children in Japan. (）1.If a country wants to take part in the World Cup ,she must have______.A. many football fansB. a very good teamC. many football playerD. a big playground( ) 2.The next World Cup will be held in_______.A.2006B.2007C.2005D.2004( ) 3. From the passage ,in the picture children drew many things except_________.A. people playing footballB. pictures of some football starsC. a sunny skyD. flowers ( ) 4.In “Dream World Cup”,the children drew the flags of some countries______.A. to show their love for their owe countryB.to tell the people their stories C. to show their good wishes for the football teamsD. to show their new ideas about football ( ) 5.Many teenagers owe the pictures of some football stars because______.A. they are interested in footballB. they are football fansC. they think their favourite players are greatD. all of A,B and C（B）In 1826, a Frenchman named Niepce needed pictures for his business .But he was not a good artist .So he invented a very simple camera (照相机). He put it in a window of his house and took a picture of his garden. That was the first photo. The next important date in the history of photography (摄影术) was in 1837. That year, Daguere, another Frenchman, took a picture of his reading room. He used a new kind of camera in a differentway. In his picture you couild see exerything very clearly, even the smallest thing. This kind of photo was called a Daguerreotype.Soon, other people began to use Daguerre’s way. Travellers brought back wondeful photos from all around the world. people took picture of famous buildings, cities and mountains. In about 1840, photography was developed.Then photographers could take picture of people and moving things. That was not simple. The photographers had to carry a lot of film and other machines. But this did not stop them, for example, some in the United Ststes worked so hard. Mathew Brady was a famous American photographers. He took many picture of gread people. The picture were unusual beause they were very lifelike(栩栩如生的). Photographers also became one kind of art by the end of the 19th century. Some photod were nor just cooies of the real world. They showed and feelings, like other kinds of art. ( ) 6.The first photo taken by Niepce was a picturte of ____________ A. his business B. his houseC. his garden D. his window( ) 7.The Daguerrotype was____________.A. a FrenchmanB. a kind of pictureC. a kind of cameraD. a photographer( ) 8.If a photographer wanted to take pictures of moving things in the year of 1840j, he hadto__________.A. watch lots of filmsB. buy anexpensive cameraC. stop in most citiesD. take manyfilms and something else with him.( ) 9. Mathew Brady______________.A.was very lifelikeB. was famous forhis unusual picturesC. was quite strongD. took many pictures of moving people( ) 10.This passage tells us_____________.A. how photography was developedB. how to show your ideas and feelings in picturesC. how to take pictures in the worldD. how to use different cameras（C）Americans with small families own a small car ora large one. If both parents are working, they usually have two cars. When the family is large,one of the cars is sold and they will buy a van (住房汽车)A small car can hold (容纳)four persons and a large car can hold six persons but it is very crowded . A van hold seven persons easily, so a family three children could ask their grandparents to go on a holiday travel They could all travel together.Mr.Hagen and his wife had a third child last year. This made them sell a second car and bus a van. Their children sixth and seventh seat are used to put other things, for a family of five must carry many suitcases (衣箱) when they travel. When they arrive at their grandparents’home , the suitcases are brought into the two seats can then carry the grandparents.Americans call vans motor homes. A motor home is always used for holidays. When a family are traveling to the mountains or to the seaside, they can live in their motor home for a few days or to the seaside, they can live in their motor home for a few days or weeks. All the members of a big family can enjoy a happier life when they are traveling together. That is why motor homes havebecome very popular. In America there are many parks for motor homes. ( ) 11. From the passage, a van is also called ____________.A. a motor carB. a motor homeC. a motorbikeD. a big truck ( ) 12. Before Mr. Hagen and his wife bought a van, they__________.A. sold their old houseB. moved to their grandparents’houseC.built a new place for a vanD. sold their second car ( ) 13. A motor home is usually owned by a family with__________.A. a babyB. much moneyC. more than two childrenD. interest in vans ( ) 14. Americans usually use motor homer____________.A. to travel with all the family members of holidayB. to do some shopping with all the family membersC. to visit their grandparents at weekendsD. to drive their children to school every day( ) 15. Motor homes have become popular because___________.A. they can take people to another city when people are freeB. they can let families have a happier life when they go out for their holidaysC. some people think motor homes are cheapD. big families can put more things in motor homes答案：1．B 2．A 3．B 4．C 5．D 6． C 7．B 8．D 9．B 10． A 11．B 12．D 13． C 14．A 15． B初三英语阅读理解（A）Surtsey was born in 1963. Scientists saw the birth of this island. It began at 7.30 a.m. on 14th November. A fishing boat was near Iceland. The boat moved under the captain's（船长）feet. He noticed a strange smell. He saw some black smoke.A volcano （火山）was breaking out. Red-hot rocks, fire and smoke were rushing up from the bottom（底部）of thesea. The island grew quickly. It was 10 metres highthe next day and 60 metres high on 18th November.Scientists flew there to watch. It was exciting.Smoke and fire were still rushing up. Pieces ofred-hot rock were flying into the air and fallinginto the sea. The sea was boiling and there was astrange light in the sky. Surtsey grew and grew.Then it stopped in June 1967. It was 175 metreshigh and 2 kilometres long. And life was alreadycoming to Surtsey. Plants grew. Birds came. Somescientists built a house. They want to learn aboutthis young island. A new island is like a new world.( ) 1.Surtsey is ______.A. an island not far from IcelandB.a newvolcanoC.a fishing boatD.a placein Iceland( ) 2. Scientists flew there ______.A.to watch the birth of the islandB.to save the fishing boatC.to learn about the islandD.to build a house( ) 3. When did scientist fly there to watch?A.Before the volcano broke out.B.As soon as the volcano broke out.C.About four days after the volcano broke out.D.After the volcanol stopped rushing up. ( ) 4. Put the following sentences in correct order.a.The captain found the boat was moving.b.A new island appeared in the sea.c.Fire,smoke and rocks were seen rushing up.d.A fishing boat was near Iceland.e.The island grew quickly.A.d-a-c-b-eB.a-b-c-d-eC.a-b-e-c-dD.b-e-d-a-c( ) 5.The best title of this article is ________.A.A new islandB.The birth of an islandC.A new worldD.Scientists discovered Surtsey(B)On Nov.18th,1908, three men went up in a balloon （气球）.They started early in London.Theheadman was Auguste Gaudron,and the other two men were Tannar and Maitland.They had a big balloon and they were ready for a long way.Soon they heard the sea.They were carrying the usual rope (绳子), and it was hanging down from the basket of the balloon.At the end of the rope they had tied a metal box.This could holdwater,or it could be empty.So they were able to change its weight.It was for use over the sea.They were also carrying some bags of sand. After the sun rose,the balloon went higher.It went up to 3,000 metres,and the air was very cold.The water in the balloon became ice.Snow fell past the men's basket,and they could see more snow on the ground.The men tried to throw out some more sand;but it was hard.They tried tobreak the icy sand with their knives,but it was not easy.The work was slow and they were still falling,so they had to drop some whole bags of sand.One of them fell on an icy lake and made a black hole in the ice.At last they pulled the box into the basket.It was still snowing; so they climbed to get away fromthe snow.They rose to 5,100 metres!Everything became icy.They were so cold that they decided to land.They came down in Poland heavily but safely.They had travelled 1,797 kilometres from London!( ) 6.Three men flew in balloon ________.A.for nearly 1,800 kilometresB.to another cityC.to visit Poland`D.more than a century ago ( ) 7.The metal box was used for ________.A.carrying the bags of sandB.keeping drinking-waterC.carrying ropes of the basketD.changing weight ( ) 8.When the balloon went up higher,________.A.the temperature of the balloon began to fallB.They saw the sun go downC.They made a hole in the basket with their knivesD.They could see a black hole on the ground ( ) 9.The balloon landed ________.A.in LondonB.on the seaC.on a lakeD.in a foreign country ( ) 10.Which of the following is NOT true?________A.The three men started their journey before the sun rose.B.The balloon began to go up when they threw bags of sand out of the basket.C.When they pulled the box into the basket,the balloon began to climb up.D.The three men had to land because they felt cold.答案：（A）1.A 2.A 3.C 4.A 5.B （B）6.A 7.D 8.A 9.D 10.B。
大学英语精读第三版第二册课后答案之令狐文艳创作
大学英语精读第二册（第三版）book2Unit1答案上海外语教育出版社令狐文艳一）1. bare2. empty3. empty4. bare5. empty6.empty二）1. shortly2.track down3.faint4.motioned5.at the sight of6.feel like7.slamming8.rang out9.contract10.made for11.heated12.emerged三）1. host2. sprang up/rang out3. impulse4. came to5. track down6. unexpected7. outgrow8. widened9. shortly10. emerge / spring up11. at the sight of12. made for13. crisis14. colonial四）1. Jimmy has outgrown the shirts his aunt made for hima few years ago.2. Does the doctor think the elderly lady is likely to survive the operation / it is likely that the elderly lady will survive the operation?3. The other day your cousin paid us an unexpectedvisit.4. Don't you see the nurse motioning us to be silent?5. Her face lit up with joy at his return.6. The sound of her footsteps grew fainter as she walked farther away.五）1.Additional advantageousAnxious conditionalCourageous curiousDangerous educationalEmotional famousIndustrial intentionalMedical mountionousMusical mysteriousNational occasionalPersonal practical2.Heated coloredpigtailed giftedbearded pointedexperienced agedskilled diseased六）1.The people questioned gave very different opinions on the issue.2. Can you see the man climbing on that rock?3. Several days passed before they came up with a satisfactory solution to the problems discussed.4. We were woken early by the sound of the birds singing.5. The chairman made it clear that those objecting should explain their reasons.6. After a day’s work, I felt I had little energy left.7. I knew of some of the athletes taking part.8. The success obtained surprised those who had given up the project as impossible.七）1. During the time that2. As long as3. Although4. as long as5. whereas6. Although7. whereas8. Although1. They frightened the child into telling the truth.2. He tricked her into marrying him by pretending that he was the son of a millionaire.3. My tactless words forced the old gentleman into buying something he could not possibly afford.4. He finally talked me into accepting his terms.5. The girl persuaded her father into giving up smoking.6. Their severe criticism shocked her into realizing her selfishness.1. Guests are to be back in the hotel by twelve o’clock.2. An investigation is to be made next week.3. I am to meet them at the airport.4. You are to finish your homework before you watch TV.5. The medicine is to be taken three times a day after meals.6. Bob and Susan are to get married in October八）1.hosts2.heated3.argument4.impluse5.shortly6.emerged7.slam8.crawled9.crisis1.corner2.attention3.noticed4.shining5.directed6.there7.bed8.snake9.its10.feet11.from12.however13.do14.as15.forward16.neither17.still18.if19.through20.floor21.pulling22.under23.cried24.out25.to26.where27.made28.eyes九）1.do the cooking3.hardly thought so3.settled down4.half expected5.equipment6.boiled over7.why things were so quiet8.burning9.greeted10.battlefield十）1.她砰地关上门，一声不吭地走了，他们之间那场争执就此结束。
Topic D-3 Transaction Cycles之令狐文艳创作
It is far better, and easier in the long run, if you can relate general principles to each audit area rather than learning long lists of tests. This is partly because long lists of test are almost impossible to remember clearly and accurately and partly because the examiner might give you a slightly unusual situation which will require the approach to be modified slightly.Control objectives for all systems:Only authorized transactions are promptly recorded at the correct amount in the appropriate accounts in the proper accountingperiod, that access to assets is only in accordance with proper authorization and that recorded assets are compared with existing assets. Detailed control activities are often similar across sales, purchases and other areas and include for example: ·Sequential numbering ·Batch and control totals ·Controlaccounts ·Authorization REVENU ECYCLE Con trol objectives（1）To ensure that all sales revenues are included in the accounting records （2）to ensure that sales revenues included in the records are accurately stated（3）to minimise losses through bad debts and/or returns Segregation of duties（1）Accepting customer orders （2）Despatch department （3）Invoicing （4）Receiving and recording cash Authorisation and approval controls-examples（1）Check orders against credit limits （2）Orders should be authorised in writing （3）Sales invoices should be authorised in writing （4）Writing off bad debts should be authorised in writing.Physical controls-examples（1）Record orders on pre-numbered documents（2）No goods to be despatched without a despatch note （3）Goods returned should be used to prepare credit notes.Arithmetical controls-examples（1）Check calculations on invoices （2）Send statements to customers regularly （3）Identify overdue debts using age analysis （4）Chase customers for overdue debts.Segregation controls-examples （1）Credit notes should be authorised by someone unconnected with despatch or sales ledger functions （2）Sales invoices andcredit notes should be checked （prices, calculations etc） by a person other than the one preparing the invoice （3）Sales ledger personnel should be independent of despatch and cash receipt anisation controls-examples（1）Sequence checks on pre-numbered documents（2）Reconciliation of control account.Items to test·Customers vetted before credit is given ·Orders vetted against credit limits ·Goods despatched only against approvedcustomer orders ·All despatches and returns should be invoiced and recorded correctly （sales orders linked to despatch notes, linked to sales invoices; returns checked for quality andlogged）·Invoices/credit notes accurately prepared form price lists, customer trading termsetc ·Invoices prepared form despatch notes only ·Credit notes, bad debts and adjustments backed by appropriate documentation andauthorisation ·Salestransactions posted completely and accurately to ledgeraccounts ·Reconciliation of control account ·Chasing of overdue balances ·Segregation of duties.Analytical review procedures·Fluctuations in sales levels ·Cut-offproblems Check disclosure （eg, segmental information）.Note that one approach to designing tests of control is to list the documents involved in the system, and think of tests for each document. This is illustrated below for a salessystem.Test for evidence of approval. Test for evidence of a sequence check. Test for:（1）Evidence that a GRN is raised for all sales returns accepted.（2）Evidence of a sequence check. Test for: （1）Serial numbering. （2）Evidence of a sequence check. （3）Evidence of matching sales invoices to despatch notes andcustomer orders. （4）Correct accounting. Test for: （1）Evidence of approval and matching to GRN. （2）Correct accounting. Test for evidence of authorisation of adjustments to sales ledger Test for: （1）Evidence of review of reconciliation to sales ledger.（2）Evidence of authorisation of adjustments to sales ledger control account.The point made in the previous chapter applies here with equal force: though detailed, these descriptions of accounting systems and controls are of great examinationimportance.1.Introduction This chapter covers controls over payroll, and the assets of cash, inventory and non-current assets which must be safeguarded and used properly for companypurposes.2.Payroll·Control objectives ·To ensure that payments made represent value received for authorised work ·to ensure that payroll costs are completely and accurately recorded in the financial statements Segregation controls –examples ·Wages/sala riesdepartment should be separate from receipts or paymentsfunctions. ·Duties of wages staff should be rotated during theyear. ·The employee making up the pay packets should be different from the employee preparing the payroll. ·Periodic surprise attendance at payouts.Physical controls –examples ·Supervision of clock cards and timingdevices ·Control over unclaimed wages Authorisation and approval controls – examples ·Writtenauthorisation to employ or dismiss any employee, or to change rates of pay ·Authorisation ofovertime ·An independent official should check the payroll and signit ·Employees should sign for their wages ·Wages cheque should carry twosignatures.Arithmetical and accounting controls –examples ·A sample of calculations should bechecked ·Control accounts should be maintained Personnel controls - example ·A wagessupervisor should be appointed Management controls -example ·Overall checks to highlight major discrepancies （eg, check against budget）Items totest ·time re cords properly maintained andauthorised ·starters, leavers and changes in rates properly authorised by a department independent of the payroll department ·overtime, bonuses and commissions properly authorised andchecked ·deductions properly calculated andrecorded ·changes to tax rates, allowances properly authorised and correctly implemented ·correct amounts paid to tax authorities and other externalorganisations ·appropriate amounts recovered from external organisations ·total payroll authorised ·adequate security over cash transmissions ·payroll totals correctly posted to ledger accounts ·segregation of duties.3.Cash system·To ensure that all cash receipts are properly collected, recorded andbanked ·to ensure that payments made to suppliers are in respect of authorised invoicesonly ·to ensure that amounts charged to the band statement are authorised ·to ensure that receipts and payments are recorded accurately and completely in the accounting records. Controls over cash receipts post. Controls over cash collected by the sales force. Controls over cash sales. Controls over banking. Controls over cheque payments. Band reconciliations. Controls overpetty cash. Items to test·proper controls over receipts in the form of till receipts, other cash takings, cheques and creditcards ·prompt banding of notes, coins, cheques and credit card vouchers ·reconciliation of cash receipts（eg, to tillrolls）·Proper controls over opening of mail, including log of cheques received ·Reconciliati on of log to bankingrecords ·Agreement of receipts to remittance advices ·All receipts properly recorded and posted tocorrect ledgeraccounts ·Reconciliation of receivables controlaccount ·Secure storage of unused cheques, etc·all cheques accurately prepared on the basis of approved documentation authorised limits for chequesignatories ·Bank transfers properly authorised against supportingdocumentation ·direct debits and standing orders properly authorised and monitored ·All payments properly recorded andposted to correct ledgeraccounts ·reconciliation of payables controlaccount ·Segregation ofduties ·Regular bank reconciliations.4.Other systemsInventories Control objectives·to ensure that inventory consumption and inventory transfers are correctly and completely recorded ·to ensure that inventory figures in the income statement and balance sheet are correctly stated ·To ensure that physical amounts of inventory heldreconcile to book quantities ·To minimise loss and wastage of inventory.Items to test·Inventory requisitions are based on authorised reorderlevels ·sequentially numbered goods received notes ·goods in are properly inspected ·Goods rejected are properly recorded and credit notes chased ·All movements of inventory properly recorded ·Inventory records reconciled to physicalquantities ·Issues to work in progress properly and consistentlyvalued ·All inventory issues correctly authorised ·Adequate security in holding inventories areas ·Segregation ofduties.Non-current assets Control objectives·to ensure that non-current assets are correctly recorded, adequately secured and properly maintained ·To ensure that acquisitions and disposals of non-current assets are properly authorised ·To ensure that acquisitions and disposals of non-current assets are for the most favourable price possible.Items totest·all acquisitions properly authorised ·all acquisitions accuratelyrecorded ·depreciation calculations should be properly authorised, consistent and appropriate ·all assets safeguarded ·all assets logged in register ·regular reconciliation of physical assets to register ·all title deeds securely stored ·all disposals properlyauthorised ·disposals at arm’s length to ensure best price ·all disposals properlyrecorded ·segregation of duties.Investments Control objectives·to ensure secure title to the investment ·to ensure that all income accruing is received.Items to test·defined authorisation system for acquisitions and disposals ·all acquisitions and disposals correctly recorded ·all investment income monitored and chased ·control accounts maintained and regularly reconciled ·segregation of duties.History Exam Question Analysis（Q1/J2006）1 （a）Statethe control objectives for the ordering, despatch and invoicing of goods. （5 marks）（b）Atlantis Standard Goods （ASG） Ltd has a year end of 30 June 2006. ASG is a retailer of kitchen appliances such as washing machines, fridges and microwaves.All sales are made via the company’s Internet site with dispatch and delivery of goods to the customer’s house made using ASG’s vehicles. Appliances are purchased from many different manufacturers. The process of making a sale is as follows: （1）Potential customers visit ASG’s website and select the kitchen appliance that they require. The website ordering system accesses the stock specification file to obtain details of products ASG sells.（2）When the customer chooses an appliance, order information including price, item and quantity required are stored in the orders pending file. （3）Online authorisation of credit card details is obtained from the customer’s credit card company automatically by ASG’s computer systems.（4）Following authorisation, the sales amount is transferred to the computerised sales day book. At the end of each day the total from this ledger is transferred to the nominal ledger. （5）Reimbursement of the sales amount is obtained from each credit card company monthly, less the appropriate commission charged by the credit card company. （6）Following authorisation of the credit card, order details are transferred to a goods awaiting despatch file and allocated a unique order reference code. Order detailsare automatically transferred to the dispatch department’s computer system. （7）In the despatch department, goods are obtained from the physical stock, placed on ASG vehicles and the computerised stock system updated. Order information is downloaded on a hand held computer with a writable screen. （8）On delivery, the customer signs for the goods on the hand held computer. On return to ASG’s warehouse, images of the customer signature are uploaded to the orders file which is then flagged as ‘order complete’.This year’s audit planning documentation states that a substantive approach will be taken on the audit.Required:Tabulate the audit tests you should carry out on the sales and despatch system, explaining the reason for each test. （15 marks）（20 marks）[答疑编号10403101：针对该题提问]1 （a）Control objectives Ordering of goods – Goods are only supplied to authorised customers –Orders are recorded correctly regarding price, quantity, item and customer details Despatch andinvoicing of goods – Orders are despatched to the correct customer – All despatches are correctly recorded – Despatches only relate to goods ordered and paid for by customers – Invoices raised relate to goods supplied by the company（b）Audit tests on sales and despatch systemNote to candidates: The focus of the answer should be on substantive tests. Compliance tests are allowable where they relate to the system described.（Q3/D2001）3 （a）Errors and misappropriations Errors and misappropriations that may occur if purchases and capital expenditure are not properly controlled include:（i）Purchases for goods and capital items the company cannot use resulting in wasted resources and operational difficulties. （ii）Not obtaining the best prices available. （iii）Purchases for goods and capital items for the personal use of staff （i.e., misappropriation）. （iv）Incorrect recording and classification of purchases and capital items. （v）Non-payment for, or overpayment in respect of, purchases and capital items.（vi）Payment for purchases and capital items not received due to suppliers issuing fictitious invoices.（vii）Purchase of goods and capital items from suppliers with whom internal staff collude to pay inflated prices （segregation ofduties is necessary to prevent this）.（b）Report to management （i）Weakness and consequences: The overall structure of the system is complex, resulting in wasted management time in classifying purchases and capital items.Recommendation: That the systems should be simplified to avoid management time being spent onwhat are essentially clerical duties. The budget setting process should be more realistic to avoid the need to classify capital items as purchases. （ii）Weakness and consequences: There is an out of date ordering system and an informal method of inputting changes. This results in wasted time in correcting orders produced automatically. Recommendation: That the system be updated . the time spent making adjustments is almost certainly greater than the time it would take to update the system. （iii）Weakness and consequences: Buyers. consortium system and changes to orders: changes to orders are made by the production controller.s junior managers and the buyers. consortium system can only be used by them. This represents a lack of segregation of duties; those with access to the assets （those involved in production）should not also be able to execute the transaction （which should be done by the buying department）. Whilst collusion with the buyers. Consortium seems unlikely, it is possible that goods the company does not need at all could be purchased. Recommendation: That the buying department take over the responsibility for dealing with the buyers. consortiumand that staff operating the system are properly trained in its use. （iv）Weakness and consequences: The buyers. consortium system is taking up a large amount of system space and may be causing problems with other systems. Recommendation: That additional space be made to accommodate the system and that the software is investigated by systems engineers to establish the optimum technical solution.（v）Weakness and consequences: Only part of the buying takes place using the consortium which may be inefficient.Recommendation: That a review of the effectiveness of the use of the consortium be undertaken to establish whether to move more purchasing to the system.（vi）Weakness and consequences: The systems for budgeting and authorising capital expenditure and purchases are structurally weak as staff appear to find it necessary to circumvent the rules in order to do their jobs; the systems are also operating inefficiently as unauthorised capital expenditure is regularly incurred. It appears on the face of it that the structural problems are giving rise to the operational difficulties, although the operational difficultiesmay be independent of the structural weaknesses. Recommendation: That the structure and operation of both of the systems be reviewed in detail in the light of the operation of the business as a whole.Note: Answers might also be presented in a columnar format.[答疑编号10403102：针对该题提问]3 （a）Internal control systems are designed, amongst other things, to prevent error and misappropriation.Required:Describe the errors and misappropriations that may occur if purchases and capital expenditure are not properly controlled. （5 marks）（b）Cosmo is a high-quality, private motor manufacturing company. It has recently joined a consortium for the purchase of parts. Cosmo.s purchases and capital expenditure systems are not integrated.Purchases and capital expenditure There are complex internal rules relating to what constitutes a purchase, and what constitutes capital expenditure and the budgets for both are tightly controlled. Problems associated with the internal rules result in a significant number of manual adjustments to the management accounts which take up an excessive amount of management time. The systemfor authorising capital expenditure is not well controlled which results in some capital items being acquired without proper consideration, at the monthly meetings of the capital expenditure committee. Purchase orders Purchase orders are generated automatically by the computerised inventory system when inventory levels fall below a given level in the context of scheduled production. This system does not work well because the system uses outdated purchasing and production patterns and many manual adjustments are required. The orders are reviewed by the production controller and her junior managers and changes are made informally by junior clerical staff in the production controller.s department. Some of the purchases are input into the buying consortium system which shows the optimum supplier for any combination of cost, delivery time and specification. This system has only been in operation for a few months. The system takes up a substantial amount of disk space on the company.s computers and is suspected of causing problems in other systems. It is difficult to use and so far, only two of the production controller.s junior managers are able to use it. As aresult, the parts ordered through the system are sometimes of the incorrect specification or are delivered late. The remaining purchases are ordered directly from manufacturers, as before, through a reasonably well-controlled buying department.Required:Set out, in a form suitable for inclusion in a report to management, the weaknesses, potential consequences and your recommendations relating to the purchases and capital expenditure systems of Cosmo.（15 marks）（20 marks）。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Text A
令狐文艳
II. Choose the best answer from the following.
1.C
2. B
3. B
4. D
5. D
III. Translate the following into Chinese.
1.经过数月在网上搜寻研究西北大学和仔细询问到访过西
北大学的朋友、老师和咨询顾问，玛克辛最终希望自己能被西北大学录取。
2.对于像玛克辛一样正在申请秋季入学的学生来说，他们
会沮丧地发现这一梦想难以实现。
考入一所知名院校的机会从未如此渺茫。
3.但是招生主管们已经开始担忧申请者数量缩减的问题，
尤其是为数不多每年有能力支付4万美金费用的那部分申请者。
Text B
II. Decidewhether the following statements are true or falseaccording to the text.
1. T
2. F
3. F
4. F
5. F
III. Translate the following into Chinese
1.20世纪80年代和90年代初期私立中学毕业生能够期
望一生的收入比国立中学同时期毕业生多35％，他们
发现这其中大约一半可以归因于他们所接受的教育，而非他们的背景。
2.研究人员也尽量精确地描述私立中学施展魔力的办法：
凭借更优秀的考试成绩，而不是凭借关系网带来的各种机会或者质量更高的诸如礼仪或领导方法等软技巧的教学。
3.一位知情人士认为如下的操作不太可能：许多父母通过
再抵押贷款来支付学费，但由于不稳定的房价和银行日益紧缩的信贷条件，这条路很快就走不通了。
Fast Reading Practice
1. C
2. A
3. D
4. D
5. B。