Part B
52. Directions:
Write an essay of 160-200 words based on the following drawing. In your essay, you should first describe the drawing, then interpret its meaning, and give your comment on it.
You should write neatly on ANSWER SHEET 2. (20 points)
正确答案：
参考范文
A Helpless Father
The picture ironically shows that a pitiable old man in rags is being helplessly kicked off by his three sons and a daughter, who all wear decent clothes. The father’s negligent children are all guarding their home gates lest their old father “roll into” their households. In other words, they four ignore their moral sense of assuming the responsibility for their old father even though they may be all living a satisfying life. That is a painful scene we often encounter in our daily life.
Sad to say, the moral decline of the younger generations may be a rather explosive situation in our modern society. People definitely have their living conditions improved by wider and wider margins, as evidenced by the four children’s decent dressing, but their moral sense still remains sadly unchanged or in some cases becomes dramatically downgrading. Most people might have become too much self-centered, and even worse, they discard the tradition of giving respect to the elderly. They no longer care for their elders, let alone their neighbors or the disadvantaged; instead they try every means to avoid responsibility for other citizens. When one cares for others, one might even appear stupid or may even be distrusted.
Therefore, we have to take some useful measures to avoid the scene that is mentioned above. We must launch a variety of campaigns about the return to the good tradition of giving help and love the elderly. Moreover, we must appeal to our government to establish some relevant laws to punish those who avoid their duties. The last but not the least, our respect for age is an indication of the progress of human society, as imperatives of traditions require. We sincerely wish that the old man could be welcome to any of the four households, elegantly dressed, and a smile on the face.
The underlined words “tipping points” most probably refer to
A. freezing points B. burning points C. melting points D. boiling points
有如下程序段：
char C[20]="examination"；
C[4]=0；
cout＜＜c＜＜endl；
这个程序的输出结果是______。
正确答案：exam
exam 解析：对于c[4]=0，在c[4]里面保存的是对于ASCII码为O的字符，即空格，使用cout遇到空格自动结束，所以打印exam。
(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.
(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to
apply to the transaction. (4 marks)
正确答案：
(ii) Ensuring capital treatment
For the capital treatment to apply, a number of conditions need to be satisfied such that the following points need to be
confirmed.
– The business of Acrux Ltd consists wholly or mainly of the carrying on of a trade as opposed to the making of
investments.
– Spica is UK resident and ordinarily resident despite living in both the UK and Solaris.
– The transaction is being carried out for the purpose of the company’s trade and is not part of a scheme intended
to avoid tax. This is likely to be the case as HMRC accept that a management disagreement over the running of
the company has an adverse effect on the running of the business.
In addition, Spica must have owned the shares for at least five years so the transaction must not take place until
1 October 2008.
国家开放大学电大专科英语语法2028-2029期末试题及答案（试卷号：2154）Information for the ExamineesThis examination consists of five parts. These are：PartGrammar in Reading(20 points)Part II : Grammar in Reading (20 points)(20 points)(20 points)Part QI : ClozePart IV : Error CorrectionPart V : Grammar in Writing (20 points)The total marks for this examination are 100 points.Time allowed for completing this examination is 90 minutes-Part I Grammar in ReadingQuestions 110 are based on Part I .Directions： In the following text, the numbers 1-10 in brackets refer to the underlined parts of the text that come after themy and to the questions below. Read the text first f and then answer the questions. Write your answers on the Answer Sheet.The World Wide WebThe World Wide Web has transformed the way we learn. The Web (1) is expanding all the time and (2)it is able to supply an almost limitless amount of information (3)on most subjects. It is also fast and convenient to use. Anyone (4)with access to a PC can download information (5)anywhere, If students have a computer at home, there is no need to look for information in a library. (6)This not only saves (7)a great deal of time but also eliminates transportation costs. (8)This convenience creates its own problems, however. Web users can easily copy information into assignments, (9) for example. In addition, although information is (10)easy to access, it is not always accurate.1. Can you replace this by is expanded?2. What does it refer to in this sentence?3. Can you replace this by in here?4. Can you leave out the word with here?5. Can you use the word somewhere here?6. Can you use the word It here?1. Can you replace this by a number of here?8. Can you replace this by The here?9. Can you leave out the phrase for example here?10. Can you replace this by easily here?Part fl Grammar in ReadingQuestions 1115 are based on Part U Directions: In the following text, the numbers 11-15 in brackets refer to the underlined parts of the text that come after them9 and to the questions below. Read the text first, and then answer the questions. Write your answers on the Answer Sheet.(ll)There lived a King in sunny southern Portugal, who married a beautiful princess from Europe s coldest north. Soon the new Queen became melancholy. No doctor, no friend could bring her to say why. (12)The King grew angry, and persuaded her to talk. Had she fallen out of love with him? No, she said, she just missed the snow, the white wintry landscapes from her childhood back home. She asked him to forgive her, and to allow her to stay with him.(13) The King was stunned. Why hadn t he thought of this before? ( 14) He immediately ordered his gardeners to plant almond.trees, 、thousands of almond-trees all around the palace. They bloom white (15)in late winter. When winter came, the Queen had her wish fulfilled： wherever she looked, there were snow-white petals that compelled her to think of her cold North. She felt better.The trees are still there, blooming with snow in 、winter.11. Change this complex sentence into two simple sentences.12. Change this sentence into negative form. Follow the example.Exampiei She likes music. She doesn Z like music.13. Rewrite this sentence by adding an appropriate tag question. Follow the example.Examplet She likes music. She likes music , cloesnJt she214. Change this sentence from active voice into passive voice.
(b) Explain the matters that should be considered when planning the nature and scope of the examination of
Cusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
正确答案：
(b) Matters to be considered
Tutorial note: Candidates at this level must appreciate that the matters to be considered when planning the nature and
scope of the examination are not the same matters to be considered when deciding whether or not to accept an
engagement. The scenario clearly indicates that the assignment is being undertaken by the current auditor rendering any
‘pre-engagement’/‘professional etiquette’ considerations irrelevant to answering this question.
This PFI has been prepared to show an external user, the bank, the financial consequences of Cusiter’s plans to help the bank
in making an investment decision. If Cusiter is successful in its loan application the PFI provides a management tool against
which the results of investing in the plant and equipment can be measured.
The PFI is unpublished rather than published. That is, it is prepared at the specific request of a third party, the bank. It will
not be published to users of financial information in general.
The auditor’s report on the PFI will provide only negative assurance as to whether the assumptions provide a reasonable basis
for the PFI and an opinion whether the PFI is:
■ properly prepared on the basis of the assumptions; and
■ presented in accordance with the relevant financial reporting framework.
The nature of the engagement is an examination to obtain evidence concerning:
■ the reasonableness and consistency of assumptions made;
■ proper preparation (on the basis of stated assumptions); and
■ consistent presentation (with historical financial statements, using appropriate accounting principles).
Such an examination is likely to take the form. of inquiry, analytical procedures and corroboration.
The period of time covered by the prospective financial information is two years. The assumptions for 2008 are likely to be
more speculative than for 2007, particularly in relation to the impact on earnings, etc of the investment in new plant and
equipment.
The forecast for the year to 31 December 2007 includes an element of historical financial information (because only part of
this period is in the future) hence actual evidence should be available to verify the first three months of the forecast (possibly
more since another three-month period will expire at the end of the month).
Cusiter management’s previous experience in preparing PFI will be relevant. For example, in making accounting estimates
(e.g. for provisions, impairment losses, etc) or preparing cash flow forecasts (e.g. in support of the going concern assertion).
The basis of preparation of the forecast. For example, the extent to which it comprises:
■ proforma financial information (i.e. historical financial information adjusted for the effects of the planned loan and capital
expenditure transaction);
■ new information and assumptions about future performance (e.g. the operating capacity of the new equipment, sales
generated, etc).
The nature and scope of any standards/guidelines under which the PFI has been prepared is likely to assist the auditor in
discharging their responsibilities to report on it. Also, ISAE 3400 The Examination of Prospective Financial Information,
establishes standards and provides guidance on engagements to examine and report on PFI including examination
procedures.
The planned nature and scope of the examination is likely to take into account the time and fee budgets for the assignments
as adjusted for any ‘overlap’ with audit work. For example, the examination of the PFI is likely to draw on the auditor’s
knowledge of the business obtained in auditing the financial statements to 31 December 2006. Analytical procedures carried
out in respect of the PFI may provide evidence relevant to the 31 December 2007 audit.
(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.)
Part B
Directions:
Write an essay with the title “Reading Books in Printed Form. or on Computer” in which you should
1） analyze the strong points and weak points of each one, and
2） tell your own preference and your reasons.
You should write 160—200 words neatly on ANSWER SHEET 2.(20 points)
正确答案：
、参考范文
Reading Books in Printed Form. or on Computer
The popularization of computer has made it possible to read books on computer. With it, there is much discussion about whether e-books will replace traditional print-on-paper books.
Some people say they like only e-books, which are quicker and more convenient to get and use. To get a needed book, one has to spend much time or money in searching for or buying it in bookstores, but one can just type in the title, author or other related information of the book to find it in minutes on internet. Sometimes one can even read the full content of a digitized book free of charge or instantly discuss about a book in an online forum. Moreover, a lot of information of books can be stored in a small compact disc, which is easy to take.
Other people, however, think printed books are still necessary. In the first place, too much time in front of the computer can cause eyestrain or increase radiation risks. Second, a printed book can be read at your convenience. One can read in bed before sleep or during a boring journey, without fussing with a computer.
In sum, since e-books and printed books have their respective advantages and can complement each other, I would like to combine the two ways to meet different needs. For quick reference, a digitized book will probably be useful. To appreciate a poem or a novel, I prefer the traditional way of reading on printed books.
VI. Writing (25 points)
Directions: For this part, you are supposed to write a letter of refasal in English in 100-120 words based on the following situation. Remember to write it clearly.
61. 你(Li Yuan)的朋友(Jack)邀请你暑期到他家乡—农村去度假。写封信委婉拒绝。信的内容如下：
(1) 对邀请表示感谢；
(2) 不能如愿的原因；
(3) 提出弥补的方式。
正确答案：
[高分作文]
Dear Jack,
Thank you so much for your warmhearted invitation of spending my summer vocation at your hometown, a quiet and beautiful country. I have been waiting for it so long. But, unfortunately, I have to go back my own hometown, a hot and noisy city, for my sister just got an admission from a university and she is preparing for it. As an elder brother, I must help her in both mental and physical ways.
So sorry for missing the good chance to join you at your home. Next year, we will spend summer together, our summer.
Send my greetings to your parents, please. I'll visit them next year.
Take care!
Li Yuan
Part B
Directions:
In your essay, you should
1) describe the drawing briefly,
2) explain its intended meaning, and then
3) give your comments.
You should write neatly on ANSHWER SHEET 2. (20 points)
正确答案：
本题漫画中，一个大圈被分成若干格，每个格里都有一个人在上网。人们通过网络联系起来，形成一张如同蜘蛛网的错综复杂的关系网。再由题目《网络的“近”与“远”》，可以想到漫画含义涉及网络的两个方面，一方面，网络拉近了人们之间的距离，足不出户便可进行交流;但另一方面，由于人们越来越依赖网络，面对面交流的机会越来越少了。
围绕这一主题，根据提纲要求，本文结构设计如下：
根据提纲中的信息1) describe the drawing briefly 第一段对漫画进行简单描述;
根据提纲中的信息2) explain its intended meaning 第二段揭示漫画的含义，从正反两方面论述，一方面，网络为人们提供了便利的条件，使人们的交流更加便捷和迅速;另一方面，人们的现实交流越来越少了，感情似乎也疏远了。
根据提纲中的信息3) give your comments 第三段表明作者的看法，即网络使社会成员的联系更加紧密，但在一定程度上也疏远了人们之间的关系。
SAMPLE
The above picture gives a vivid description of a huge spider web which symbolizes Internet. There’s no doubt that Internet, an entirely new way of communication, is becoming so popular nowadays that it’s difficult to imagine modern life without it. It has revolutionized the way of people’s living and thinking, and has exerted a profound effect on our daily life.
Definitely, the symbolic meaning of the picture subtly conveyed should be taken into deep consideration. First of all, with the Internet, it is convenient and fast for people to have access to a variety of information and what they need to do is just to press key buttons. What’s more, the great utility of the Internet allow people within a company, across a nation or even around the world to work together. Finally, we can do almost everything via Internet. Specifically, we can conduct E-business, advertise our products, book an air ticket, buy and sell stocks, even hunt a new job through clicking the mouse. Nevertheless, it is a two-edged sword as well and has its own negative effects. Some people tend to spend hours on Internet for the sake of relaxation and develop addictions. As a result, the public have an emotional distance sometimes and thus few face-to-face communications in reality due to Internet addiction without self-restriction.
From what have been discussed above, it is clear that with a personal computer and modem, any individual can call up information about almost anything from almost anywhere and almost anytime on the web. All in all, Internet, an indispensable part in modern life, has the power to connect people and, yet, to some extent, alienate people in reality.
